high (see postcard photo). Mammoth timbers were used in finishing this solidly constructed mill. When the North Rochester mill started up it, like Milton, would have a Leatherboard capacity of about 7 tons a day. In 1900, before the North Rochester leatherboard mill was completed, Jonas Spaulding died. Leon C. Spaulding became President of J. Spaulding & Sons Company. With the completion of the mill in North Rochester the Spaulding brothers acquired and started several auxiliary businesses to use and convert the company's leatherboard. In 1900 after the startup of the North Rochester mill, the brothers added to the plant special machinery that was designed to produce shoe counters. In 1898 Spaulding Brothers Company had been assigned US Patent 606,375 for Counter-Cutting Machine from Daniel L. Chandler of Ayer, Massachusetts. In 1902 the brothers acquired Kennebunk Manufacturing Co in Kennebunk, Maine, which company had been making fiberboard lunch boxes since 1898. Later Kennebunk would manufacture violin cases and radio speaker horns. Also in 1902 the Spaulding brothers started a subsidiary, Spaulding Perkins, which manufactured fiberboard receptacles. Spaulding Perkins was the nucleus of Spaulding's material handling division which survives today as Bayhead Products Company. Also in 1902 Leon, Huntley, and Rolland Spaulding (Jonas' sons) brought the Spaulding Brothers (Jonas & Waldo) operations in Townsend Harbor, Massachusetts, under the banner of J. Spaulding & Sons Company. In 1906 the brothers purchased a cutdown machine that could be used to produce products made of multiple plies of fibreboard. It was installed in the North Rochester plant. From this purchase the vulcanized fibre operation in Tonawanda, New York, would develop. The company name changed to Spaulding Fibre Company in 1924. The first of the three Spaulding brothers to die was Leon, in East Sebago, Maine, on September 11, 1924 while overseeing an expansion of the Tonawanda plant that included the addition of a continuous vulcanized fibre-making line. Leon split his time while he personally managed the plant in Tonawanda between the Statler Hotel in Buffalo, New York, and his summer estate in East Sebago. Leon had fallen ill with heart problems five months before his death. On March 14, 1942, Rolland died at the Frisbie Memorial Hospital in Rochester, an institution that benefited from the philanthropy of the Spaulding family. A disaster befell Spaulding Fibre Company when in 1944 when the North Rochester plant burned. It was rebuilt and reopened in 1946. Huntley N.