Records of a mercantile firm in Portland, Oregon, that was founded by Cicero Hunt Lewis and Lucius H. Allen. The records date mainly from the late 19th and early 20th centuries, and include financial ledgers, business correspondence, real estate and land records, contracts, stock certificates, and materials relating to the widening of West Burnside Street in downtown Portland, due to construction of the Burnside Bridge. The collection also includes papers relating to George Good.