The Wilmarth & Morman Company manufactured grinding machine tools. The company was organized in Grand Rapids in May 1900. In 1927 the company was sold to the Covel-Hanchett Company and the local operations were dissolved. At the time the company was sold, the officers were L.T. Wilmarth (president), S.A. Morman (vice president), H.P. Dix (secretary and general manager) and C.E. Meech (treasurer).

After the sale, there was apparently some controversy over how the business was represented during negotiations. Dix compiled a notebook with records covering the financial status of the company, dealer and employee relationships, advertising material and various letters relating to the company and the sale negotiations. Also included are photographs, catalogs and property appraisements.