Bay Port Fish Company records

The Bay Port Fish Company collection spans the years of 1894 to 1970 with the bulk of the material falling within the correspondence and financial document record groups. The collection consists of correspondence, individual files, annual corporation reports, an appraisal, land contracts, deeds and abstracts, ledgers, journals, balance sheets, time books and payroll sheets, income tax returns, and financial records. It is unfortunate that there is no major correspondence prior to 1936 to complement the financial records dating from 1900. The entire collection has research value for studies of Great Lakes Fishing during the first half of the twentieth century because it spans two world wars, the Depression, and later documents the decline of commercial fishing on Lake Huron and in Saginaw Bay after World War II.

The correspondence includes files from the Bay Port Fish Company, 1932 to 1970, and it's two major subsidiaries, the Saginaw Bay Fish Company, 1933 to 1951, and the Lake Huron Fish Company, 1933 to 1944. The volume of the Bay Port Fish Company's correspondence is approximately twenty times greater than the volume of the two subsidiaries. Most of the correspondence is related to general business activities such as communication with equipment suppliers, fish wholesalers, and transportation companies. The correspondence of the 1930s indicate more problems of debt collection than in late years, and the company was involved in bankruptcy suits to collect some of the debts. Business review letters sent to the company's officers over the years provide a narrative of the company's business health and its steady decline afeter World War II. The Bay Port Fish Company also corresponded with Congressmen and government agencies concerning legislation and regulation affecting commercial fishing on Lake Huron. It may have bee the result of diminishing business activity and increased telephone communication that the volume of correspondence gradually diminishes after the late 1950's.

The collection contains few reports, but the Michigan Annual Corporation Report, 1910 to 1954, and a 1920 appraisal provide historical information concerning the Bay Port Fish Company. The annual reports contain information concerning the basic organization of th company covering a forty-four year period with such information as names of board members, company officers, and the amount of stock issued. Although the 1920 property appraisal covers only one year in the company's history, its detail is quite impressive. All of the company's properties are listed, described, and evaluated including land, equipment, fishing boats, buildings, and building contents.

Although the financial records are not complete for any one series, a combined use of ledgers, journals, balance sheets, and tax returns provide a good picture of the financial fluctuations, growth, and decline of the Bay Port Fish Company and its subsidiaries. The ledgers and journals for the Bay Port Fish Company include the period 1903 to 1923 (Ledger Volume A, 1905 to 1908 is missing), but these records are supplemented by monthly balance sheets and year-end closing statements, January 1919 through June 1949. The financial history of the company can be determined further through the use of federal income tax returns, 1949 to 1966, and the Business Activities Tax-Annual Returns, 1953 to 1967. Similar comparisons can be made with the financial records of the Lake Huron Fish Company with combined records covering the period 1923 to 1954, and the Saginaw Bay Fish Company records covering the period 1918 to 1949, Another subsidiary company enters the picture with the ledgers, journals, and the trial balances of the Port Austin Fish Company including the years 1921 to 1928. Records for this company were not found in any other record group in the collection.

The financial records also include a nearly complete set of time books and payroll sheets including the years 1900 to 1970. They provide basic data with employees names, ours worked, and amounts paid. These records would be helpful in labor history research during the first half of the twentieth century. The time books cover the period 1900 to 1948, the payroll sheets date from March 31, 1920, to October 1970. The payroll sheets after 1950 provide less information than the previous years. Time books for March 1933 to June 1934, and 1935 are missing. There also three time books from the Heisterman Island Fish Company, December 1903 to August 1915. Papers for this subsidiary company were not found in any other record group in the collection.

BAY PORT FISH COMPANY CORRESPONDENCE 1932-1970, bulk dates 1936-1970. Yearly correspondence arranged alphabetically; chronological arrangement within each file. Includes correspondence with wholesalers and individual buyers, the company's subsidiaries, state and federal congressmen, conservation agencies, fishing equipment suppliers, land purchasers, tenants, government agencies, and the directors of the company. Subjects include fish orders and payments, bankruptcy of debtors, laws and regulations relative to the fishing industry, and lake pollution. Contains information about important events such as a destructive fire (1945) and liquidating the assets of the Saginaw Bay Fish Company. Monthly letters to company presidents often review the company's activities. The quantity of the correspondence decreases after 1955 to very thin files by 1970.

LAKE HURON FISH COMPANY CORRESPONDENCE 1933-1944. Arranged chronologically. Includes correspondence with fish buyers, land purchasers, government agencies covering fish orders and payments, taxation, unemployment, and regulation of the fishing industry.

SAGINAW BAY FISH COMPANY CORRESPONDENCE 1933-1951. Arranged chronologically. Includes correspondence with fish buyers, land purchasers, government agencies covering fish orders and payments, taxation, unemployment, and regulation of the fishing industry.

ACCIDENT REPORTS 1940, 1945-1970 Arranged chronologically Reports to Michigan's Department of Labor and Industry providing descriptions of accidents and injuries to employees.

ANTHONY KINCADE CASE 1918-1919 Arranged chronologically Papers relating to a suit against Anthony Kincade brought by the Bay Port Fish Company for a debt of $3072.71

MISCELLANEOUS LISTS May 1936-1967 Arranged chronologically Contains lists of county taxes paid (1920-1940), fire loss and damages (January 1945), and list of gasoline and other purchases.

APPRAISAL 1920 Arranged by property type Detailed appraisal of the Bay Port Fish Company. Includes descriptions and evaluations of land, buildings and contents, equipment and boats.

FISHERY CENSUS AND MISCELLANEOUS REPORTS 1949-1954 Arranged chronologically Includes a discontinuation of business report for the Bay Port Fish Company, three reports to the U.S. Department of the Interior, and four census reports.

MICHIGAN ANNUAL CORPORATION REPORTS 1910-1954 Arranged chronologically Included are reports and the returns for the Bay Port Fish Company (1911-1948), the Lake Huron Fish Company (1928-1954), and the Saginaw Bay Fish company (1919-1954). Information provided includes names of the company directors and officers, date of incorporation, stock issued and value, and assets and liabilities for determining capital stock tax.

FEDERAL INCOME TAX RETURNS 1928-1966 Arranged chronologically. Includes returns for the Saginaw Bay Fish Company (1924-1938), the Lake Huron Fish Company (1928-1954), and the Bay Port Fish Company (1949-1966).

FISH SUPPLIER ACCOUNTS 1959, 1965, 1968 Arranged chronologically. A sampling of the statements listing fish bought by the Bay Port Fish Company, from individuals, and other fish companies.

FUEL TAX REFUND CLAIMS 1959-1970 Arranged chronologically. The forms contain information about gasoline consumption, where it was purchased, and the number of boats being used by the Bay Port Fish Company.

JOURNAL, BAY PORT FISH COMPANY December 1903-May 1923 (Volume A, 1905-1908 missing) Arranged chronologically. Located at the end of inventory. Daily record of income and expenses.

JOURNAL, LAKE HURON FISH COMPANY August 1923-August 1954 Arranged chronologically. Located at the end of inventory. Monthly record of income and expenses.

JOURNAL, PORT AUSTIN FISH COMPANY March 1, 1921-April 1, 1923 Arranged chronologically. Located at end of inventory. Daily record of income and expenses.

LEDGERS, BAY PORT FISH COMPANY 1903-1923 Arranged alphabetically. Located at end of inventory. Account transactions entered alphabetically by account name. Includes accounts receivable, accounts payable, expense accounts, depreciation, operating accounts, and transferred accounts.

LEDGERS, LAKE HURON FISH COMPANY 1927-1941 Arranged alphabetically. Located at the end of the inventory. Loose sheets in box 45. Contents same as Bay Port Fish Company ledgers.

LEDGERS, PORT AUSTIN FISH COMPANY 1921-1948 Arranged alphabetically. Located at the end of the inventory. Contents the same as Bay Port Fish Company ledgers.

LEDGERS, SAGINAW BAY FISH COMPANY 1918-1948 Arranged alphabetically. Located in boxes 45 and 46. Contents similar to Bay Port Fish Company ledgers.

MICHIGAN BUSINESS ACTIVITIES TAX--ANNUAL RETURN 1953-1967 Arranged chronologically. Includes information on expenditures, gross receipts, net income, property depreciation, and payroll for the Bay Port Fish Company.

PAYROLL SHEETS March 31, 1920-June 30, 1949, 1950-1970 Arranged chronologically. Located at the end of the inventory. 1950-1960 sheets in box 46 and 47. Lists employees names, numbers, hours worked, rates, and amounts paid. The 1953-1970 sheets give only the workers name and amounts paid.

SHIPPING STATEMENTS 1930-1961 Arranged chronologically. Statements of fish shipments from the Bay Port Fish Company's facility. These include lists of shipments made for other companies and individuals. Most statements list types, pounds, and value of fish shipped.

TIME BOOKS, BAY PORT FISH COMPANY September 1900-October 1948. (March 1933-June 1934, 1935 missing.) Arranged chronologically. The time book list laborer's name, hours worked, and amounts paid. Monthly pay period prior to 1919, bi-weekly after 1919.

TIME BOOKS, HEISTERMAN ISLAND FISH COMPANY December 1903-August 1915 Arranged chronologically. The monthly time books list laborer's name, hours worked, and amounts paid.

TIME BOOKS, POINT CHARITY August 15, 1920-31 August 1936 Arranged chronologically. The bi-weekly time books list laborer's names, hours worked, and amounts paid.

TRIAL BALANCES AND CLOSING STATEMENTS, BAY PORT FISH COMPANY June 30, 1916 May 31, 1918-June 30, 1949 Arranged chronologically. Monthly balances which usually include accounts receivable, miscellaneous assets, real estate, buildings and equipment, operating accounts, current expenses, accounts payable, stock liabilities, surpluses, reserves, and revenues. The December closing statements provide more detail on assets and liabilities for the year.

TRIAL BALANCES AND CLOSING STATEMENTS, LAKE HURON FISH COMPANY April 30, 1927-31 May 1954. (June 1949 missing.) Arranged chronologically. Contents similar to Bay Port Fish Company trial balances.

TRIAL BALANCES AND CLOSING STATEMENTS, PORT AUSTIN FISH COMPANY March 31, 1921-29 February 1928 Arranged chronologically. Contents similar to Bay Port Fish Company trial balances.

TRIAL BALANCES AND CLOSING STATEMENTS, SAGINAW BAY FISH COMPANY December 31, 1919-31 December 1949 Arranged chronologically. Contents similar to Bay Port Fish Company trial balances.