Once his Milton New Hampshire Leatherboard Mill was running full, Jonas Spaulding explored for another site on which to expand the business.

Ira Jones, a hydraulic engineer native to the area,[2] directed Jonas to the old Cottles Woolen Mill site in North Rochester.

[3] At the time of Jonas' investigation the rippling water of the Salmon Falls River at the Cottles mill site was a feature on a pleasant day's buggy ride that followed a loop.

Jonas decided this would be a good site and started construction on a second leatherboard mill on the Salmon Falls River.

With the completion of the mill in North Rochester the Spaulding brothers acquired and started several auxiliary businesses to use and convert the company's leatherboard.

In 1900 after the startup of the North Rochester mill, the brothers added to the plant special machinery that was designed to produce shoe counters.

The first of the three Spaulding brothers to die was Leon, in East Sebago, Maine, on September 11, 1924[5] while overseeing an expansion of the Tonawanda plant that included the addition of a continuous vulcanized fibre-making line.

Leon split his time while he personally managed the plant in Tonawanda between the Statler Hotel in Buffalo, New York, and his summer estate in East Sebago.

On March 14, 1942, Rolland died at the Frisbie Memorial Hospital in Rochester, an institution that benefited from the philanthropy of the Spaulding family.