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Lion Dry Goods Company Financial Records

 Collection — Multiple Containers
Identifier: MSS-056

Scope and Contents

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.


  • Creation: 1898-1966

Conditions Governing Access

Collection is open for research. Materials may be accessed by request at the Ward M. Canaday Center for Special Collections on the fifth floor of the William S. Carlson Library on the main campus of the University of Toledo. Materials do not circulate.

Conditions Governing Use

In most cases, the Canaday Center does not own the copyright and literary rights to items in its collections; it is the responsibility of the researcher to adhere to U.S. Copyright and Fair Use laws, including seeking permission from the copyright holder and payment of any royalty fees, in the reproduction and use of archival materials.

Providing copies or scans does not constitute a license to publish or reproduce images in print or electronic form.

Biographical / Historical

1857. Frederick Eaton forms F. Eaton & Co., dry goods store, at 115 Summit St.

1859-1872. Asa Backus becomes partner; store known as Eaton & Backus.

1885. George M. Fisher acquires controlling interest; firm name changed to Fisher, Eaton, and Company.

1890. 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.

1980. Downtown store closed; two other Lion Stores exist in Toledo's periphery.


1 Linear Feet

Language of Materials


Lion Dry Goods Company Financial Records, 1898-1966
Paul M. Gifford
June 1987
Language of description
Script of description
Language of description note
Edition statement
First edition

Repository Details

Part of the Ward M. Canaday Center for Special Collections Repository

2801 West Bancroft Street
William S. Carlson Library, Fifth Floor
Toledo Ohio 43606 United States