The Ford Motor Company Land Valuation records consist of two series, the Allen Park Clay Depletion records series and the Ford Motor Company Fund Northern Michigan Timberland records series. Both series consist of correspondence, working papers, and financial and legal material relating to property valuations and tax implications for Ford Motor Company-owned and Ford Motor Company Fund-owned properties in Michigan. The Allen Park Clay Depletion records series, 1955-1961 (0.2 cubic ft.), is made up of reviews of financial and legal considerations of the disposition of clay and sand at the Allen Park Clay Mine. Ford Motor Company leased clay and mining rights to other parties, including the Peerless Cement Company, Clippert Brick Company, and the Michigan State Highway Commission. The main topic under discussion is percentage depletion, but production totals, royalties received, revenues, removal contracts, and disposition of clay and sand are also dealt with. Also present are year-end figures from other Ford Motor Company mining operations nationwide, including production totals from various mines and central mining operations expenses such as wages, supplies, and taxes. The Ford Motor Company Fund Northern Michigan Timberland records series, 1953-1965 (0.2 cubic ft.), concerns the valuation and disposal of tracts of timberland in Northern Michigan. In 1953, Ford Motor Company donated parcels of timberland (over 71,000 acres, although total acreage is not specified) to the Ford Motor Company Fund. The timberlands covered areas in and around the communities of Alberta, Alger, L'Anse, Champion, Catonagon, and Skanee, as well as Baraga, Marquette, and Ironwood counties. In the early 1960s, Ford Motor Company Fund began looking at ways to profitably divest itself of these lands. The series consists of various reports and working papers compiled throughout this time period, including the following materials: a 1965 appraisal of the properties by an outside consultant, George Banzhaf & Company (an earlier Banzhaf-Poundstone appraisal from 1953 is cited but not extant within the collection); reports on condition and value of Ford-owned timber properties, including types of trees, volume, and cut status (e.g. virgin timber selective cut, cutover, pulpwood, etc.); assessments of market demand for timber products; discussions of tax and legal implications of sale of the land; various drafts of agreements with prospective buyers, along with internal discussions regarding these agreements; and a small amount of background information on Ford Motor Company's past involvement in the timber industry. The Banzhaf appraisal consists of assessments of the timberlands and recommendations for their disposal. Other reports include correspondence with forestry experts such as T.A. Rogge, administrator of timber properties for the Ford Motor Company Fund (and formerly in charge of Ford Motor Company's Northern Michigan Operations prior to the donation), and U. J. Noblet, head of the Forestry Department at Michigan College of Mining and Technology (now Michigan Technological University) in Houghton. Present within these reports are Ford commentary on, criticisms of, and adjustments to the Banzhaf appraisal, including reported discrepancies between it and earlier Ford cruise records. Also present are analyses of previous Ford timber and timberland sales, including mention of a small parcel sold to the Huron Mountain Club (403 acres).
