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J. Gaskin Letter Book 1884-86; Alpena Public Library Great Lakes Maritime Database; Board of Lake Underwriters Lake Vessel Register 1878; Canada List of Shipping 1877, 1895, 1910 and 1915; Directory of the Marine Interests of the Great Lakes 1884; Inland Lloyd's Vessel Register Canadian Hulls 1890 and 1892; Marine Museum of the Great Lakes Canadian Ship Registers on line; Mercantile Navy List 1876, 1882, 1891 and 1914; British Whig 24 May 1881, 13 July 1882, 11 May 1885, 27 April 1886 and 1 April 1887; Kingston Daily News 22 June 1874 and 28 August 1876; Marine Record 7 April 1887. CANADIAN TOWING AND WRECKING CO. LTD. of PORT ARTHUR: A.E. Conmee and A.F. Bowman were the founders of this firm, but James Whalen, who was related to Conmee by marriage and was an investor in marine and lumber businesses at the lakehead [see definitions], bought control of Canadian Towing & Wrecking Co. in 1906. James Playfair was also involved in the business. In 1916 Whalen gained control of the Western Dry dock and Shipbuilding Co. of Port Arthur and Western Dry Dock apparently then became the manager of Canadian Towing & Wrecking Co. Whalen operated three tug-owning firms at the lakehead [see definitions] - Thunder Bay Contracting Co., Great Lakes Dredging Co. and Canadian Towing and Wrecking Co. In 1917 50% of Canadian Towing & Wrecking Co. was purchased by Montreal Transportation Co. Of the remainder, 25% was then held by Reid Towing & Wrecking of Sarnia (at the time controlled by R.M. Wolvin of the Canada Steamship Lines syndicate), 15% was held by Reid Towing & Wrecking of Port Huron (also controlled by R.M. Wolvin) and 10% was held by J.W. Wolvin who was the brother of R.M. Wolvin. The total cost of the Montreal Transportation Co. share of the firm was $315,000. For operational purposes, Canadian Towing & Wrecking Co. appears to have been absorbed into Reid Towing & Wrecking by 1922. Canada Steamship Lines inherited Montreal Transportation Co.'s 50% direct ownership of Canadian Towing & Wrecking Co. but sold it in 1924 as the firm had not made a profit since 1920. The purchaser of Canada Steamship Lines's shares was probably Sincennes-McNaughton. A new firm that was partly owned by James Whalen was created to consolidate the Canadian Towing & Wrecking Co. vessels with those of Dominion Towing of Sault Ste. Marie. The new firm was named Dominion Towing & Salvage. REID TOWING & WRECKING CO. LTD. of SARNIA: The relationship to Montreal Transportation Co. of a fifth firm, Reid Towing & Wrecking, is less clear. Reid was an American firm based in Port Huron Michigan that had been heavily involved in Georgian Bay timber towing. Reid had a dry dock in Port Huron Michigan that was 275' on the blocks. A subsidiary, Reid Wrecking & Towing Co. Ltd., was incorporated in Sarnia Ontario in 1903 because the Ontario government had restricted Georgian Bay timber towing contracts to Canadian firms. Canada Steamship Lines took over the Sarnia business in 1917. At that time Canada Steamship Lines owner R.M. Wolvin was president and J.T. Reid was 188