The Ward M. Canaday Center

for Special Collections

The University of Toledo

Finding Aid

Lion Dry Goods Company Financial Records, 1897-1959


Size: 6 in. and 1 volume

Provenance: Received from Marsha Fuller on behalf of Roberta Annan Waltersdorf.  This collection was stored in the loft of the downtown Lion Store. In 1986, before the projected demolition of the building, the materials in the collection were saved by the staff of the Ward M. Canaday Center through the intercession of Ted Ligibel, Research Associate for Urban Affairs, University of Toledo.


Access: Open

Collection Summary: This collection contains daily sales summaries from 1897 to 1905 and from 1913 to 1943, a journal (1898-1912), appraisals, and related materials from the late 1930s and 1940s.


Subjects: Business and Commerce

Related Collections: Toledo Edison Collection, MSS-082  

Processing Note: None


Copyright: The literary rights to this collection are assumed to rest with the person(s) responsible for the production of the particular items within the collection, or with their heirs or assigns.  Researchers bear full legal responsibility for the acquisition to publish from any part of said collection per Title 17, United States Code.  The Ward M. Canaday Center for Special Collections may reserve the right to intervene as intermediary at its own discretion.


Completed by: Paul M. Gifford, June 1987 (reformatting by Arjun Sabharwal, August 2011); last updated: June 2014






This collection consists of miscellaneous financial records of the lion Dry Goods Company of Toledo, Ohio. Although not comprehensive in either its time span or in types of records, the collection contains enough material from which the researcher might develop a good picture of the store during the first half of this century.




Historical Sketch



Frederick Eaton forms F. Eaton & Co., dry goods store, at 115 Summit St.


Asa Backus becomes partner; store known as Eaton & Backus.


Fire destroys store at 325 Summit St.


George M. Fisher acquires controlling interest; firm name changed to Fisher, Eaton, and Company.


Fisher becomes sole owner; organizes Lion Dry Goods Company.

by 1921

Buildings at 325-331 Summit St., 311-313 Summit St., and 321-323 Adams St. joined to form store.


Downtown store closed; two other Lion Stores exist in Toledo's periphery.





Scope and Content Note


Although this collection lacks material such as catalogs and advertising circulars which might shed light on the development of merchandise and services offered by the Lion Store, it does contain a substantial amount of financial records. These records include daily sales summaries from 1897 to 1905 and from 1913 to 1943; a journal, 1898-1912; and appraisals and related materials from the late 1930s and 1940s. What exists, then, does offer the researcher sources sufficient to provide a picture of the economic health of the business over a long period.


Sales summaries record daily sales and are arranged by date so that comparisons of sales on a particular date from year to year can be made. The journal is probably less useful, but it does show where the firm purchased its merchandise. The appraisals list floor space and value of electrical fixtures, furniture, heating equipment, and other fixed items in the building.


The condition of the sales summaries is rather poor, as they have suffered from mildew. The other materials have been reasonably well preserved.


Folder Listing





Daily sales summaries







Journal, 1898-1912


Accounting manual, 1959





Depreciation summary, 1937

Annual revisions









Depreciation summary, 1946


Inventory of furniture and fixtures, 1946


New building estimate, 1946


#=located on ranges 3 & 4

^=located on top of ranges 65 & 66


Additional note: drawings, photographs, and unrolled plat maps are folios