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This collection contains documents pertaining to the Tungsten Mining, Milling, & Exploration Company, and covering the years 1916 through 1951. The records include tax returns, general ledger sheets, equipment inventories, correspondence, payroll sheets, mining leases, and annual reports.

This research was compiled in 1939 by Clarence L. Spears. "This study is an experiment in that it takes a year, selected more or less arbitrarily, and attempts to determine the general situation, from an examination of the documents dealing with that year and from interviews with persons familiar with Boulder in that year; it attempts also to compare, after the passage of more than fifty years, the values of records with the memories of people who knew the town in that year, and have remained through the changing scenes.