Abstract: Papers of Day, a Milwaukee real estate loan operator and president of the Plankinton Bank, consisting of letters received, 84 letter books, and 171 business record books relating to his business operations from the time he opened an insurance office in Milwaukee in 1867, through the years of the growth of the loan department which was eventually added to the insurance office, down to the voluntary assignment of Day for the benefit of his creditors in June, 1893. (See the Milwaukee Sentinel, June 4, 1893 for details.) The earliest letter books concern the insurance business, but the bulk of the collection relates to the operation of the loan business, especially mortgage loans on farm lands in the Dakotas, Minnesota, and Wisconsin. There is a vast quantity of correspondence with mortgagors, and with local agents stationed in the Dakotas and Minnesota, especially Melvin Grigsby, C. M. Harrison, Edward J. Hodgson, and George W. Wishard. The correspondence concerns the examination of applications for loans, collection of interest, commissions, security, abstracts of title, extensions of mortgages, foreclosures, and taxes. Scattered legal papers such as mortgages and commission agreements are in the papers. There are miscellaneous items and 8 letter books dealing with the administration of the assignee of the firm, William H. Momsen, after June, 1893. The business record books consist of cashbooks, interest registers, receipt books, blotters, ledgers, and miscellaneous volumes.