The Miller and Sons records document business activities of C.L. Miller, Percy D. Miller, and Clarence Miller in the logging and shingle industry in Whatcom County, Washington. The Millers were involved in numerous logging and shingle partnerships besides Miller and Sons and the majority of the records were interfiled.  The present arrangement of the records reflects the order in which they arrived at the Center for Pacific Northwest Studies. 

Financial Records contain information on accounts receivable, payable and cash receipts, disbursements, sales, shipments, who was employed and their wages, and to whom checks were written and for how much.

Labor Negotiations and Agreements records document the negotiations in 1950 to 1953 entered into by Western Softwood Shingle manufacturer and the local Washington and Oregon shingle union, which was chartered by the United Brotherhood of Carpenters and Joiners of America.

Legal Documents and Correspondence records are arranged chronologically and document the business engaged in by the Millers in Whatcom County and occasionally Skagit and King Counties in Washington.  Included are land contracts, bills of sale, demands for payment, legal disputes, legal agreements, mortgages, deeds, easement for right-of-way, affidavits, titles, leases, and sales. These records also include correspondence between C.L. Miller and Percy Miller and their lawyer, John A. Kellogg.

Operations Records include a figuring book which contains the number of shingles manufactured each day and how many were sold on each day. The Accident Report Books documents injuries that employees sustained while working. Included is information about each individual and the details of the incident.