Day Lumber & Timber Company was operating a lumber mill at Cowl Spur in 1934 and one in Houston. The mill was sold in 1938 to the Daniel Lumber Company and continued to use the original name. Daniel Lumber Company transferred the mill to R. W. Peckham, who sold it to Grogan- Cochran Lumber Company in March, 1942, for $15,000. Grogan-Cochran Lumber Company continued using the original company name. In 1947, Trinity River Lumber Company was marketing the sawmill's output. By 1953, this was known as the Timber Lumber Company and probably still a Grogan-Cochran outfit, because of the combination of “timber” and “lumber” in the company name and because a Conroe ice plant supplied ice houses at the Grogan-Cochran sawmill at Magnolia and to the Timber Lumber Company at Cowl Spur in 1953.
The company appeared in the Directory of Texas Manufacturers 1956-1958 at Conroe. Roy Cole was listed as the manager of more than 100 employees. It appeared again in the Directory of Texas Manufacturers 1960.