This collection consists of thirty-six boxes and thirty-three oversized record books containing documentation relating to the Lewiston Sugar Company and its merger with the Amalgamated Sugar Company. Along with the thirty-three oversized books, many smaller sized record books are contained inside the thirty-six box collection. The voucher (receipts and invoices) and returned checks collections consist of a ten percent sample from the original donation. The voucher collection also contains other special interest invoices, such as payroll, beets hauled, and tax records. Although the box and book collections appear together in the inventory list, they are physically stored separately. The records span from 1905 to 1921. This collection is organized into two series.

Series I contains records relating to the financial aspect of the business and the interaction of the company with farmers. For a financial assessment of the company consult the monthly financial reports, returned checks, invoice books & vouchers, payroll, letters of correspondence, and sugar sales. The oversized record books provide a useful view of how the business functioned, but they only provide data from 1905-10. Boxes labeled as financial records along with boxes containing vouchers and returned checks contain information that continue where the oversized books leave off. Payroll is covered from 1905-07 and 1913-18 in oversized books, vouchers, and payroll booklets. Sugar sale and production information is found in oversized books and sugar account receipt booklets. For an assessment of company-farmer relations examine beet contracts, voucher records on beet haulers and farmers, field books, receipt booklets of seeds furnished, the ledger book, and letters of correspondence.

Series II contains shipping records of beets deliveries and sugar exportation. The Monthly Shipping Reports (boxes 28 & 29) give a good overview of shipping during the years of 1905-16. For information pertaining to sugar exports, view oversized book 34 (Sugar Shipment) and Straight Bills of Landing (railroad records for car arrivals). Beet deliveries records are contained in boxes 30-34 and books 24-33. Straight Bills of Landing from 1915-17 also contain information on beet deliveries.