C.L. (Clarence L.) Miller (b. circa 1886) and his younger brother Percy David Miller (b. circa 1889) were born in Iowa and moved to Whatcom County, Washington in 1910.
Both men worked in the lumber and shingle business, establishing Miller and Sons around 1918. The Millers maintained numerous other business partnerships in addition to Miller and Sons. They operated primarily throughout Whatcom County, but conducted some business in Skagit and King Counties as well. In 1939, C.L. partnered with Oscar J. Olsen to create the Olsen-Miller Cedar Mill. This company was eventually renamed the Whatcom Cedar Mills Company, once P.K. Knutson was added to the partnership. The Whatcom Cedar Mills Company mill was located on Dakota Creek, near Blaine, WA. C. L. Miller married Johanna Miller around 1919, and together they had a son, Clarence Miller. In 1950, Clarence Miller partnered with his father in the shingle business.
From the description of Miller and Sons Records, 1918-1971. (Western Washington University). WorldCat record id: 648195941