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Ludington, Michigan, business firm established by Justus S. Stearns. Topical files relating to business interests, including papers concerning their conviction on charges of receiving illegal refunds from the Pere Marquette Railroad, and relating to the sale of their property in L'Anse to the Ford Motor Company; and also microfilm of records of business operations at Ludington and one of their subsidiary firms at Bennett in Lake County, Michigan.

The Stearns papers consist of three boxes of manuscript material and thirty-three rolls of microfilm. Virtually all of this concerns Stearns' complex business dealings. There is no personal correspondence and but a single manuscript folder describing Stearns' political career. The microfilmed material are volumes primarily detailing the history of the Stearns Salt and Lumber Company. The records fall into two distinct groups, those created before 1900 and those done after the turn of the century.

Before 1900 the company's records are very straightforward. They consist of cashbooks, journals and ledgers. The only complication is that there were two sets of ledgers. The ledgers from Ludington apparently are the main records of the firm, those maintained at Bennett, Michigan, were of Stearns' box manufacturing, saw, planing and shingle mills. The records were microfilmed chronologically.

After the turn of the century the firm's record keeping became far more bulky and opaque. For microfilming, these records were divided into six groups: general ledgers and journals, sales ledgers, lumbering operations, payrolls, mill and manufacturing reports, and miscellaneous records (some of firms other than Stearns Salt and Lumber).

The general ledgers and journals are arranged chronologically. There are three types of ledgers (transfer ledger number 1, transfer ledger number 2 and transfer ledger number 3) and two types of journals (a general journal and a journal 2B). Apparently each ledger type and journal 2b had some specific purpose, but all explanatory material has been lost, and the entries are very cryptic. These records were filmed in their entirety.

Because of their bulk, the company's sales records were sampled. Every third account was filmed. A sufficiently large sample remains to allow a researcher to statistically reconstruct the firm's trading patterns.

Stearns kept a separate set of books detailing work in the field. These are grouped together as "Lumbering Operations" records. They include ledgers, journals, cashbooks, and sales records. The volumes are arranged chronologically. Most were sampled. Every third ledger account was filmed. Every other month of the journals was filmed. Because of their complex arrangement sampling of the sales records would have been very difficult, and thus they were filmed in their entirety.

Payrolls were also sampled. Every third month was filmed. Camp payrolls apparently refer to field operations, Ludington payrolls to workers at Stearns' home operations. The "Record of Employees" is a very brief volume giving a great deal of information about Stearns' Ludington office workers and middle level administrators. Marital status, children, club affiliations, property ownership, and financial status are among the items included.

Mill and Manufacturing records are production reports of Stearns' Ludington operations. They were filmed in their entirety. The miscellaneous volumes include a wide variety of documents, all filmed in their entirety. Included are inventory control books, records of land transactions, a sand register, records of the Stearns Warehouse Company, the Epworth League Railway and the M. Reichardt & Son Piano Manufacturing Company.