1 v. (41 p.)
Historical Note
Martin Coal Company was a capital venture between three partners, J. Martin
Adams, M.D. Duke, and B.F. Adams. The business opened and began deliveries in
July, 1922.
Scope and Content
Debit-credit entries are posted chronologically for outgoing bills and sales
against income. The ledger contains accounts from the opening of the business
until the middle of 1926. A few entries are listed irregularly for 1927.
The debits (cash sales and billings charged to customer accounts) list local
accounts by name each month. Credits (payments made to other businesses) are
listed by date and give a brief note describing the purchase made or service
charged. Credits are divided into general business costs, general expenses,
and delivery (shipping) charges. Overall the ledger provides a window into the
costs of doing business in a small town during a time when the economy was completing
the shift from barter to cash systems.
File No. |
Title | Date |
1 | Martin Coal Company | 1922-1927 |