By late1858 Justh was no longer in partnership with Hunter, which explains why Hunter’s name was blacked out on these Justh & Hunter receipts. However the altered receipts remained in use by Justh until he required a new supply for business sometime later. It was then that Justh simply changed the design and size of his receipts and deleted Hunter’s name altogether.
The following lots each have Hunter’s name blacked out and are essentially the same size, identical in design, and are about equal in condition with typical folds, foxing, and stains or spots. Each measures roughly 9 7/8 x 4” and is printed in red ink on buff colored paper with the identity of the printer is unknown.
For a complete story on Justh & Humbert, please see Dan Owens excellent reference California Coiners and Assayers.

No. 7664 Memorandum of Gold Bullion deposited by W.F. & Co – C.T.H. Palmer. Palmer was a banker in doing business at Folsom, California. Weight Before melting: 58.34 oz. After Melting: 58.14 oz. Fineness: .894. Full Value: $1,074.46 before fees and charges were deducted. R6 (13 to 30 known). $4,000.

No. 7867 Memorandum of Gold Bullion deposited by W.F. & Co.- C.J. H. Palmer. Weight before Melting: 66.57 oz. After melting: 66.22 oz. Fineness: .903. Value after all fees and charges: $1,226.35. This receipt has an original E. Justh signature at the bottom right - which adds greatly to its collectability. R6 $4,000. Sold

No. 9148 Memorandum of Gold Bullion deposited by D.O. Mills & Co. Weight before melting: 197.55 oz. After melting: 191.47 oz. Fineness: .881. Full value after costs: $3,451.69. Signed E. Justh at bottom right. The names of Forrest Hill merchants Hardy & Kennedy are written at the lower left. R6 $4,000.

No 9624 Memorandum of Gold Bullion deposited by Wells Fargo & Co. – C.T.H. Palmer. Weight before melting: 79.07 oz. After melting: 78.95 oz. Fineness: .917. Full value after expenses: $1,479.01. R6 $4,000.
The “E. Justh” assay receipts are larger and have a different design than the preceding grouping of Justh & Hunter with Hunter’s name blacked out. E. Justh’s name is printed in larger letters and his Montgomery Street address is included. These receipts are significantly larger, measuring 10 ½ x 5” and were printed on a crème or buff colored paper with black ink by Kuchel & Dresel’s Lithography SF. In addition to columns listing weights before and after melting, fineness, fees, and full value, a new column was added by Justh for “Clippings / deducted from Fees / Ozs / Dec / Dolls / Cts.” Each receipt from this grouping is in overall very nice condition with nominal foxing and folds.
No. 1721 Memorandum of Gold Bullion deposited by W.F. & Co. – C.J. H. Palmer. Weight before melting: 65.44 oz. After melting: 65.25 oz. Fineness: .900. Adjusted value after listed expenses: $1,206.16. There is a hand written comment at lower left “Cont’d Iridium.” Signed: E. Justh by S. M. Van Wyck at lower right. Normal folds and foxing typical for assay receipts dating from the gold rush. $3,500. Sold

No. 1699 Memorandum of Gold Bullion deposited by W.F. & Co. – C.T.H. Palmer. Weight before melting: 112.58 oz. After melting: 112.49. Fineness: .888. Full Value of Gold: $2,064.93. Clippings: .06 oz. Net after expenses: $2,052.60. Signed E. Justh by S. M. Van Wyck. Sidney Van Wyck was an assayer who worked for a time before being employed by Justh, at the San Francisco Mint. Van Wych later went on to become the sole assayer in the new mining camps of the post 1860 era of Aurora, Virginia City, and Hamilton. These certificates are particularly collectible because of their direct relationship to the Justh & Hunter gold ingots found on the 1857 wreck of the Steamer, S.S. Central America. Very Fine condition. Low R6 $3,500.

No. 1714 Memorandum of Gold Bullion deposited by W. F. & Co. – C.T.H. Palmer. Weight before melting: 106.88. After melting: 106.61. Fineness: .894. Full value of Gold: $1,940.21. Clippings: DEC .15, $2.77. Net realized after costs $1,960.18. Noted at bottom left “Cont’d Iridium. Iridium is a platinum-grouped metal, which does not occur naturally in California gold deposits. The only place in the world where platinum-grouped metals and gold are part of the same ore system is a large district in South Africa. The iridium in this bullion deposit is a direct result of a placer mining operation in California where certain parts of platinum-bearing ultramafic rocks transect the ore-rich California foothill belt. That is to say, in a few areas of California, placer miners found both placer gold and placer platinum while they were mining. Normally, this would indicate a placer gold product from the Northern California regions of the Trinity and Klamath River basins. ”Signed E. Justh by S.M. Van Wyck at bottom right. From the John J. Ford, Jr. Collection. Very Fine condition. Low R6. $3,500.

No. 1729 Memorandum of Gold Bullion deposited by W.F. & Co. - C.T.H. Palmer. Weight before melting: 67.96 oz. After melting: 67.84 oz. Fineness: .904. Full Value of Gold: $1,267.74. Clippings: .05 DEC. .93 Cts., Net after all fees and costs $1,257.90. Note: “Cont’d Iridium” at bottom left and “It is impossible to sell to day better than 840.” No assayers signature. Very light folds – extra nice condition. Low R6 $3,500.

No. 2547 Memorandum of Gold Bullion deposited by Mark Brumagim & Co. Weight before melting:
74.42 oz. After melting: 68.28 oz. Fineness: .912. Full Value of Gold: $1,287.26. Clippings: .11 DEC. $2.07. Net after cost: $1,260.49. Note in pencil: “W. H. Ladd commission at 1 1/2 %.” Signed E. Justh. $3,500.
No. 2691 Memorandum of Gold Bullion deposited by Fretz & Ralston - D.O.Mills. Weight before melting: 100.62 oz. After melting: 97.66 oz. Fineness: .875. Full Value of Gold: $1,766.46. Clippings: .11 DEC. $1.98. Net after all charges $1,741.11. The names of Forrest Hill merchants Hardy & Kennedy are written in red ink at bottom left. Signed E. Justh. No photograph. $3,500.
No. 1699 Memorandum of Gold Bullion Deposited and assay report. No photograph. $3,500. Sold
Assay receipts for Kellogg & Richter are among the most desirable and rarest of all the gold rush bullion receipts. It is thought that this receipt is a low R8 with two to three pieces known. Two of these are listed in this catalog. Kellogg & Richter were in business from 1853 to 1854 with an assay office in San Francisco. They are perhaps best known for their private California gold coinage. One can easily imagine the Kellogg $20 gold pieces of 1854 may have come from gold reported on these assay receipts.
John G. Kellogg arrived in San Francisco during the fall of 1849. Initially Kellogg was employed by the assay firm of Moffat & Co. By December of 1853 Kellogg formed a partnership with G.F. Richter. Richter had previously worked as an assayer for United States Assay Office in San Francisco. Less than two months later their assay firm was striking privately coined $20 gold pieces.
Periods of shortages of circulating coinage occurred frequently in California - especially between the years 1849 and 1857. Many factors were at least partly responsible for the shortages including the collective and sudden new wealth of miners, merchants and gold rush entrepreneurs. Supply and demand was grossly out of sync and the everyday prices for goods and services in the west quickly became excessive if not obscene. To facilitate commerce, gold in all its forms was expediently used as a medium of exchange.

This Rare circular, which is possibly Unique, advertises the new Kellogg & Richter assay business, which officially opened December 19, 1853. They were located In the basement of J.P. Haven's building on Montgomery Street next to Lucas, Turner & Co.'s bank and across the street from the Adams Express Office. The bottom portion of the circular is a testimony by Curtis, Perry & Humbert. On the bottom Kellogg has written that they can return bars in 24 hours. This circular positively dates the beginning of the Kellogg & Richter business and discusses their association with the U.S. Assay office. Generally Very Fine. $12,500.

No. 879 Memoranda of Gold Bullion deposited with Kellogg & Richter by Almy & Anthony. Printed on thin light blue paper with black ink measuring 8 x 6” and printed by La Count & Strong. Lithographer is Britton & Rey. The preprinted description of the bullion deposited is “Gold Dust.” Its weight before melting was given in pennyweights as 4000 dwt, Loss in Melting 121 dwt, Nett 3879 dwt. Fineness .930, Net Proceeds $3,654.97 less 2% commission and costs. There is some minor foxing and folds. Not Unique but exceptionally rare R8 (2-3 known). $7,500. Sold

No. 2044 Memoranda of Gold Bullion deposited with Kellogg & Richter by (?) Wilson. Thin light blue paper with black ink measuring 8 x 6.” Printed by La Count & Strong. Lithographer is Britton & Rey. Weight before melting given in pennyweights as 200 dwt, Loss in Melting 23 dwt, Nett 177 dwt, Fineness .932, Commission $5, Net Proceeds $165.50. Usual “pocket” folds with light foxing and spots, however right edge is soiled or scuffed. This piece is unbelievably rare with perhaps as few as two to three known. R8. $7,500.
During his December 1848 State of the Union Address, President Polk clearly anticipated the need for a branch of the United States Mint to be approved, funded and put into production as soon as possible in San Francisco: “This abundance of gold and the all-engrossing pursuit of it have already caused in California an unprecedented rise in the price of all the necessaries of life. That we may the more speedily and fully avail ourselves of the undeveloped wealth of these mines, it is deemed of vast importance that a branch of the Mint of the United States be authorized to be established at your present session in California.”
The President went on to explain the justification for a San Francisco branch mint: “Among other single advantages which would result from such an establishment would be that of raising the gold to its par value in that territory. A branch mint of the United States at the great commercial depot on the west coast would convert into our own coin not only the gold derived from our own rich mines, but also the bullion and specie which our commerce may bring from the whole west coast of Central and South America. The west coast of America and the adjacent interior embrace the richest and best mines of Mexico, New Granada, Central America, Chili, and Peru. The bullion and specie drawn from these countries, and especially from those of western Mexico and Peru, to an amount in value of many millions of dollars, are now annually diverted and carried by the ships of Great Britain to her own ports, to be re-coined or used to sustain her national bank, and thus contribute to increase her ability to command so much of the commerce of the world. If a branch mint be established at the great commercial point upon that coast, a vast amount of bullion and specie would flow thither to be re-coined, and pass thence to New Orleans, New York, and other Atlantic cities. The amount of our constitutional currency at home would be greatly increased, while its circulation abroad would be promoted. It is well known to our merchants trading to China and the west coast of America that great inconvenience and loss are experienced from the fact that our coins are not current at their par value in those countries.” [President Polk, State of the Union Address, December 5, 1848].
While the need for a branch mint and the “official” coinage it would subsequently produce was espoused as early as 1848, several years passed before the Mint became operational in 1854. It was another year or two after that before the mint actually became efficient enough to produce sufficient coins to meet the needs of the West. During the years between 1848 and late 1856 coin shortages continually impacted the West’s economy. “In mid-January, (1854) several banking houses in San Francisco and Sacramento, feeling the deleterious effects of the coin shortages, wrote an urgent request to Kellogg & Richter to supply private coins until the U.S. Branch Mint went into operation. Approximately two weeks later, on January 31, (1854) Kellogg & Richter replied that they could comply with the bankers’ request within ten days.” [Ref: Kagin, p164, Private Gold Coins and Patterns of the United States].
On February 9, 1854, shortly after their communications with the San Francisco and Sacramento bankers, Kellogg & Company began striking and issuing their own private pioneer $20 gold pieces, and according to Kagin, “Kellogg claimed his firm could issue at the rate of $20,000 worth per day.”
Kellogg & Co. continued to issue its own $20 gold pieces even after the Branch Mint began operation because the Mint’s production was both erratic and incapable of meeting production demands “owing to constant shortage of alloy and parting acids,” according to Kagin. Sometime in April of 1854 the partnership of Kellogg and Richter apparently ended. Kellogg briefly maintained the business by himself until April 16th when he joined forces with John Hewston. Hewston was analytical chemist and had prior experience working in a chemical laboratory in Philadelphia [Ref: Owens, California Coiners and Assayers].
A year passed before Kellogg formed yet another partnership . . . this time with Augusts Humbert, which according to a notice in the newspaper Alta California, happened on April 2, 1855. Throughout 1854 and most of 1855 Kellogg and his various partners continued to produced $20 gold pieces. By May of 1855 “Kellogg & Co. was supplying over 50 percent more coins than the United States Mint. Indeed Kellogg & Co. issued more coins in 1855 than in the previous year; often from $60,000 to $80,000 daily.” [Ref: Kagin, p166].
There should be little doubt that Kellogg & Co., which would include at different times his partners Richter, Hewston, and Humbert, was the dominant private coiner in the west during 1854 and 1855.
The three J.G. Kellogg bullion receipts presented here all from the outstanding collection of John J. Ford. To the knowledge of the cataloger, these are the only three such examples extant. They are exceptionally important because they undoubtedly involve gold used in the making of Kellogg's private gold coins in 1854 and 1855. It is difficult to ascertain the general difference between Kellogg & Richter (the first few months of 1854) versus the J.G. Kellogg (last months of 1854) printed receipts. From Owen's book, California Coiners and Assayers, an inference could be made that the Kellogg & Richter partnership lasted until April 1854. By June, John Hewston had joined Kellogg, who remained a partner through at least August. By February of 1855 Hewston was out and a gentlemen by the name Ringel was in as Kellogg's new partner. Thus these three bullion receipts bearing the single surname of Kellogg can only come from a very narrow window in time, and thus by definition, must be Extremely Rare.
No 3608 Memoranda of Gold Bullion deposited with J.G. Kellogg by Adams & Co. . This receipt measures 8 3/8 x 5” and was printed with black on thin light blue paper by La Count & Strong. Lithographer is Britton & Rey. Other than the difference of the Assayers names this receipt was printed using the exact same layout as the earlier dated Kellogg & Richter receipts listed in the above lots. Weight before melting 6603 dwt, Loss in melting 311 dwt, Nett 6292 dwt, Fineness .922. Nett Proceeds $5,936.12 less 1% Commission and costs. Typical folds and foxing and there are several small staple holes and a larger hole near the left side. Not signed. However, included is a second and much smaller piece of paper referencing assay #3608 to G.M. Davidson, Marysville. R8. From the John J. Ford, Jr. Collection. $17,500.
No 3881 Memoranda of Gold Bullion deposited with J.G. Kellogg by Adams & Co. Measures 8 3/8 x 5,” printed in black on thin light blue paper by La Count & Strong. Lithographer is Britton & Rey. The design and format of receipt is the same as that of Lot 223. Weight before melting 1828 dwt, Loss in melting 77 dwt, Nett 1751 dwt, Fineness .923. Nett Proceeds $1670.47 less 1% Commission and costs netting $1,653.77. Two larger holes at left edge and a smaller on one the right side, other wise in reasonable condition for a receipt that originated during the early hey days of Gold Rush California which both history and Hollywood would lead us to believe were rugged times with difficult living conditions. Folded to fit comfortably into the depositor’s pocket, this receipt also has some very light foxing. Not signed. However, a second much smaller piece of paper referencing assay #3881 to G.M. Davidson, Marysville is included. R8. From the John J. Ford, Jr. Collection. $17,500.
No 2689 Memoranda of Gold Bullion deposited with J.G. Kellogg by G. M. Davidson. This receipts measures 8 x 6 ½,” and differs from the two preceding J. G. Kellogg Lots in that it is printed on buff or crème colored paper and was printed with red ink by La Count & Strong. Lithographer is Britton & Rey. Other wise the identical to the above. Weight before melting 236.69 dwt, Loss in melting 10.83 dwt, Nett 225.77 dwt, Fineness .927. Nett Proceeds $4,326.20 less 3/4% Commission and costs netting $4,293.75. A hand written note in pencil along the bottom edge states “Assay per oz 18.18.” Usual pocket folds and rough edges and some soiling but a piece any collector should be thrilled to own. Unsigned. R8 and possibly Unique in this paper and print. From the John J. Ford, Jr. Collection. $17,500.
Most of the Kellogg & Humbert bullion receipts that survive today do so courtesy of the Hardy & Kennedy archive of Forest Hill, California Hardy & Kennedy were major merchants in that central Mother Lode mining camp located a few miles from Auburn in Placer County. They are collectible today, particularly to collectors of S.S. Central America gold ingots and coins because hundreds of gold ingots bearing their name were salvaged from the wreck, which sank in 1857.
Much has been written on the firm, one of the leading gold dealers, assayers, and coiners during the early gold rush period in San Francisco. Kellogg was originally in partnership with Hewston from 1854 to 55 and was part of the Kellogg & Humbert firm from 1855 to 60, which reverted again to Kellogg, Hewston & Company from 1860 to 1866. The majority, if not all, of the Hardy & Kennedy archive post dates the S.S. Central America wreck, which occurred in the fall of 1857. Pre-October 1857 bullion receipts from this firm are Extremely Rare (R7). Bullion receipts from Kellogg & Humbert come in two forms. 1) a plain form and 2) a form with a vignette of their building located at 108 Montgomery Street in San Francisco at the left margin. The second form was used in direct response to other assaying firms copying Kellogg & Humbert's form. A broadside described elsewhere in the catalog explains it more thoroughly.
There are about 100 Kellogg & Humbert bullion receipts in existence, which include both of these varieties, which are of approximate equal rarity, R5’s (31 to 75). While this is easily the most common gold rush bullion receipt, there are not enough to satisfy collectors of the gold ingots because there are more ingots known than bullion receipt. Original bullion receipts for ingots that were on the S. S. Central America would not have survived from the Hardy & Kennedy archive because they would have been submitted to an insurance company for payment after the gold was lost at sea. To date, no original records from insurance companies regarding this wreck have been located.


No.6433 Memorandum of Gold Bullion deposited by J.H. Coghill & Co. This receipt and the next five offered are of uniform size and design, (measuring 10 ½ x 5” each was printed with black ink on buff colored paper. These receipts are the plain variety without a vignette. Printer not identified. Weight before melting 132.60oz, after melting 131.88oz, Fineness .877, Net value after all fees and other costs $2,381.69. Fine to Very Fine condition - typical folds and light foxing, R5. $750. Sold
No.6731 Memorandum of Gold Bullion deposited by J.H. Coghill & Co. Weight before melting 275.00oz, after melting 267.27oz, Fineness .884, Net value after all fees and other costs $4,850.52. Condition Fine to Very Fine with “pocket” folds and darker foxing on left side. R5. $750.
No.7061 Memorandum of Gold Bullion deposited by J.H. Coghill & Co. Weight before melting 271.60oz, after melting 271.11 oz, Fineness .871, Net value after all fees and other costs $4,968.00. Condition Fine to Very Fine with folds and darker foxing at edges. R5. $750.
No.8341 Memorandum of Gold Bullion deposited by Hotaling & Co. (Anson P. Hotaling, born in New York in 1826, early San Francisco whiskey merchant). Weight before melting 81.40oz, after melting 78.89oz, Fineness .889, Net value after all fees and other costs $1,451.61. Condition Fine to Very Fine with folds, minor foxing and small dark stain at left edge. R5. $750.
No.8898 Memorandum of Gold Bullion deposited by W.O. Sleeper & Co. Weight before melting 195.05oz, after melting 193.99oz, Fineness .883, Net value after all fees and other costs $3,507.43. Some light foxing and folds otherwise Fine condition. R5. $750.
No.9349 Memorandum of Gold Bullion deposited by Hardy & Kennedy. Weight before melting 121.00oz, after melting 117.06oz, Fineness .879, Net value after all fees and other costs $2124.42. Condition Very Fine. R5. $750.

No. 2680 Memorandum of Gold Bullion Deposited and assay report. $375. Sold
No. 2946 Memorandum of Gold Bullion Deposited and assay report. No photograph. $375. Sold
No.4142 Memorandum of Gold Bullion deposited by D.O. Mills & Co. This receipt and the next two offered are all the same size and design, (measuring 10 ½ x 5” and printed in black ink on buff colored paper. Each of these receipts has a wonderful detailed vignette of the Kellogg & Humbert office building, 108 Montgomery St., pictured on the left. Lithography: Britton & Co S.F. Weight before melting 174.75oz, after melting 1171.58oz, Fineness .894, Net value $3148.96. There is a small ¾ tear on the right hand side along a fold and some typical foxing. Fine to Very Fine condition otherwise R5. $375.

No. 5346 Memorandum of Gold Bullion Deposited and assay report. $375. Sold

No. 5408 Memorandum of Gold Bullion Deposited and assay report. $375. Sold
No.5563 Memorandum of Gold Bullion deposited by D.O. Mills & Co. Weight before melting 120.60oz, after melting 117.45oz, Fineness .885, Net value $2,146.41. Exhibits the typical foxing and folds but very nice otherwise. Very Fine condition. R5. $375. Sold

No. 6151 Memorandum of Gold Bullion Deposited and assay report. $375. Sold

No. 6367 Memorandum of Gold Bullion Deposited and assay report. $375. Sold
No.6710 Memorandum of Gold Bullion deposited by D.O. Mills & Co. Weight before melting 217.52oz, after melting 211.72oz, Fineness .889, Net value $3,862.39. Condition Very Fine. R5. $375. Sold

Encased 4.5” x 2.5” face plate of Kellogg & Humbert gold ingot No. 997. The orginal ingot was 147.56 ounces, 884 fine, $2,696.49. This historic ingot is one of a number recovered from the wreck site of the S.S. Central America and subsequently cut in two with one part being melted down to create commemorative gold coins. In each case the face of each ingot was removed and retained. These face plates are approximately 3/16” thick and each was placed in a clear plastic protective holder. In this manner an otherwise exceptionally expensive ingot becomes affordable. $33,500. Sold


Framed broadside titled, “A Table of the Value of Gold Per Ounce, Prepared by Kellogg & Humbert, Assayers,” No. 104 Montgomery Street, San Francisco. Printed by Whitton, Towne & Co. on Clay Street in San Francisco. Document measures 11 x 16,” in a 3” wide with gilt and dark wood frame and gilt matte. The partnership of Kellogg & Humbert was formed after the Kellogg & Richter assay company dissolved. They began assaying and coining gold coins and ingots in 1855 from their Montgomery Street offices. This is an Extremely Rare broadside, one of only two known, and the only one known to be in private hands. The other is at the California Historical Society, (Greenwood 957, California Imprints 1833-1862, 1961) This piece is from Ott’s Assay Office in Nevada City and is in the original frame as it hung on the wall there. Overall dimensions: 18 ½ x 21 ½.” Very slight staining, vertical and horizontal fold creases, tiny hole at the intersection of two creases. $30,000.

Perhaps no other lot in this catalog personifies its overall theme “The Rush For Gold” as well as this unique and historically significant Kellogg & Humbert’s Assay Office broadside. The letter measures 8 ½ x 10 ½ and was printed in black ink on a medium weight buff colored paper. At the top of the page “Kellogg & Humbert’s Assay Office” appears in bold ½” tall letters. The text content of the piece was printed in script of a smaller size. This Gold Rush treasure is guaranteed to excite its readers and new owner. To read it is almost as if one were steeping out of the 21st Century and into the 1859 business world of Kellogg and Humbert. The broadside was an attempt to prevent any adverse impact to their business caused by dubious acts of at least one of their competitors. Apparently a copy of the piece along with a sample of their newly formatted assay receipts was given or mailed to their established and prospective clients informing them of a move to 108 Montgomery Street – “two doors from our late office.” Their Memorandum of Assay, or assay receipts “having been copied almost literally by one of our competitors“ now included a vignette of their new office building at 108 Montgomery Street. The letter also emphasized that there would be no increase in their fees . . .”Our Tariff of Charges remains the same.”
Their company’s standard fees and extra charges are explained and the letter ends “Very Respectfully / Your Obedt Servts, / Kellogg & Humbert.” This is a one of a kind example of California Gold Rush business survival. There are obvious issues concerning the condition of this document but we believe its contents are so unusual, so remarkable, that condition itself should not be an issue to the collector of Gold Rush Americana. There are spots and or stains outside of the text area and some typical foxing. The paper itself has been wrinkled at some point but apparently never folded. This rare broadside is one of 2 known. The other is held by the Society of California Pioneers $17,500.

Round sterling silver bowl-shaped tray engraved as follows: To / Augustus Humbert / From / W.S. Lyon / L. Simons / L.L. Sturdevant / W. Ilse / C.H. Robbins / F. Sherman / Jas. Kellogg / R. Crayton / 1860. Manufactured by the Shreve Company. Measures: 4 ¼” round x ½” deep. Beginning in February 1851 Augustus Humbert was overseer of the United States Assay Office of Gold before joining with John Kellogg later in his career (see above). Excellent condition. $30,000.
Kellogg, Hewston & Co. were the successors of Kellogg & Humbert in 1860-61, and were also the predecessors for a short period. The company occupied the same building as Kellogg & Humbert and kept the same staff. J.H. Sterns was the third partner of the company.
Some of the Kellogg, Hewston and Co. bullion receipts have a vignette of the building at the left, in the same manner as the Kellogg & Humbert receipts. Kellogg & Hewston printed bullion receipts in red without a vignette of the building starting at the beginning of 1861. These receipts differ from the black receipts with the building because they were receipts issued specifically for refining, while the black receipts were issued for assay and payment.
A few of these receipts come from the Hardy & Kennedy archive of Forest Hill, though the rarity R6 is significantly higher than Kellogg & Humbert with perhaps thirty known pieces. The rarity of the red refining receipt is unknown, but thought to number less than ten pieces. R7. The group here comes from a variety of different sources including some of the C.T.H. Palmer archive, one of the early gold rush bankers from the Sacramento region.
Interestingly, John Hewston was a well known metallurgist during his time and he accompanied world famous western landscape artist Alfred Bierstadt and artist friends Enoch Wood Perry and Virgil Williams on an expedition to Yosemite in 1863. The famous painting, “Along the Mariposa Trail”, painted by Williams in 1863 depicts these four men at camp in Yosemite.

No. 2081 Memorandum of Gold Bullion deposited by James Wilson. This receipts measure 10 ½ x 5” and has a vignette of the assay office building at 108 Montgomery pictured at the left, with the partners names listed above: J.G. Kellogg, John Hewston Jr., and J.H. Stearns. Lithogaph by Britton & Co. S.F. The weight of the deposit was 690.60 oz before melting and 685.90 after melting. The fineness was very high at .949. The value of gold before deductions for fees and costs is listed as $13,459.63. Wilson was an active Californian who became well known for the discovery of a large gold nugget weighing over 25 lbs at Spanish Dry Diggins on the Middle Fork of the American River in 1865. [Ref: Bancroft VII, page 654]. Very Fine condition, $375. Sold

No. 7078 Memorandum of Gold Bullion deposited by J.H. Coghill & Co. Same style or design as above receipt with vignette. Weight before melting 65.10 oz, After melting 63.30, Fineness .888, Net value $1,156.69. Very Fine. $375. Sold
No. 724 Memorandum of Gold Bullion deposited by C.T.H. Palmer. This receipt is somewhat different in design from that of the preceding Kellogg & Hewston’s. Some differences include red ink printing, no vignette, and added columns for “Prem. on Silver,” and “Fineness of Silver Values.” Weight before melting 69.97 oz, After melting (the same) 69.97 oz, Fineness .933, Net value $1,340.67. Very Fine. $375.

No. 1541 Memorandum of Gold Bullion deposited by Faulkner & Co. Same receipt design as above. Weight before melting 130.30 oz, After melting 93.70 oz, Fineness .972, Net value $1,850.60 after costs. Below the recorded assay details is a hand written note concerning a $5 surcharge for processing the ingot; which could indicate Faulkner & Co. may have wanted to be paid immediately. At left is another note “More & McDaniel” who may be the parties who submitted the gold to Faulkner & Co. Faulkner & Co. were bankers in the Oroville area. They were eventually succeeded by the well known firm of Rideout, Smith & Co. in 1866. Spots, folds, and light soiling thus Fine condition. $375.
No. 8913 Memorandum of Gold Bullion deposited by London & S. F. Bank. Same receipt design as above but with added printing at the bottom of the first column at left “Internal Revenue Tax.” It was during this period a tax was required to be paid on each deposit. The other Kellogg & Hewston receipts in this catalog predate the bullion tax. Weight before melting 299.22 oz, After melting 298.46 oz, Fineness .915, Net value after tax and fees $5581.42. Fine condition with some discoloration along center folds. $375. Sold

No. 194 Assay receipt. Smelter sampling for the Goldfield Consolidated Mine. This is a scarce assay report for one of the most important post 1900 gold mines. A pencil note at the bottom indicates the ores were from the Combination & Mohawk mines, two of the richest mines at Goldfield. Very Fine. $100.
First and second of exchanges payable to Giovanni Trosi. Datelined San Francisco. Trosi was a popular merchant in Reno, Nevada doing business in San Francisco as well. This bank was the successor to Lazard Freres, managed by David Chan. It merged with another bank in 1908 and changed names to the London, Paris National Bank, which lasted for one year and afterward became the Anglo & London, Paris National Bank. Both are Very Fine. Two pieces. $200.
Same as above. Also Very Fine. Two pieces. $200.
Second of exchange. Very Fine. No photograph. $100.
Second of Exchange. Very Fine. No photograph. $100.

No.12/2249 Second exchange check for $2,377 payable in U.S. Gold coin. This was the “last English banking house to enter the local field during the decade of the 1860’s” according to Ira Cross. It was owned “exclusively by ten English and German banking companies, etc.” with an agency in New York and one is San Francisco. The San Francisco branch was managed by Milton S. Latham. In 1871 the company absorbed Parrott & Co. The entire works were subsequently purchased by the Bank of California in February 1905. This piece is thought to be an R7, with less than ten known. Extremely Fine. $175.
Signed by Puffer, Dooly & Co. with two adhesive .01 cent U.S. Postage stamps overprinted “I.R.” (Internal Revenue) Extremely Fine. No photograph. $30. Sold
[1] Elisabeth L. Egenhoff, The Elephant As They Saw It, State of California, Divisions of Mines, p51, Letter form Colonel R.B.
Mason to General R. Jones, Adjutant General, U.S.A., Washington, D.C. dated August 17, 1848.
[2] Mason’s Letter, The Elephant As They Saw It, p51
[3] Mason’s Letter, The Elephant As They Saw It, p50
[4] Mason’s Letter, The Elephant As They Saw It, p57
[5] Kenneth Bressett, The Official Red Book of United States Coins 2007, p227.
<[6] James Polk, State of the Union Address, December 5, 1848.
[7] “Asher B. Durand’s Career as an Engraver” by Wayne Craven; The American Art Journal, Vol.3 No.1, Spring 1971, page 39.
[8] See Longworth’s New York Directory, 1832-3, and 1834-5 for entries of the firm under both names.
[9] Carson City Silver Age, 10/20/1861
[10] Mark Twain’s Letters, Volume 1, 1853-1866, p208-9, 212.
[11] Carson City Silver Age, October 2, 1862.
[12] The Silver City Assay Office is not listed in the 1863 Nevada Territorial Directory.
[13] Doten Journals, p1453.
[14] Clark, editor; The Journals of Alfred Doten [Doten Journals.jpg">, 1849-1903; 1973. Pp 1241, 1368, 1382, 1391, 1453, 1860.
[15] After the Territorial Census, Irvin is absent from US Census data. He may have died shortly after.
[16] Mining & Scientific Press May 21, 1864. p341. 391
[17] 1862-1874 San Francisco Directories
[18] 1875-1877 San Francisco Directories. Chalfant. The Story of Inyo, 1933.
[19] 1881 San Francisco Directory
[20] Owens. California Coiners and Assayers, 2000
[21] Kagin, p305.
[22] San Francisco Herald, November 19, 1851.
[23] Kagin, p167.
[24] Hittell, Mining in the Pacific States of North America, p208, 1861. Interestingly this important
reference is also titled “Bancroft’s Hand-Book of Mining for the Pacific States”.
[25] San Francisco Herald, January 8, 1852.
[26] [Ref: Hittell, p208.jpg">.