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Esser Coal and Coke Company Business Records, 1905-1913. Local government records collection, Wise County Court Records. The Library of Virginia, Richmond, Virginia.
These items came to the Library of Virginia in shipments of court papers from Wise County.
Esser Coal and Coke Company began operations in 1901. It was formally organized as a company on September 22, 1913. The company's founder and president was John A. Esser. It conducted business in the town of Esserville during the early twentieth century. The company was also called Esser Coke Company.
Business records, 1905-1913, of Esser Coal and Coke Company consist of two ledgers, a daybook, and a cashbook.
Ledger, 1913, records the Esser Coal and Coke Company's transactions involving its controlling accounts such as pay roll, expenses, unclaimed wages, merchandise, coal sales, and rent accounts. Information found includes name of controlling account, amount owed and amount paid. The accounts do not record the specific nature of transactions. Rather they use the general term "sundries." The volume includes an index that records the names of customers in alphabetical order and the page numbers where their accounts can be found. The ledger also includes miscellaneous loose documents.
Daybook, 1913, records on a daily basis the Esser Coal and Coke Company's transactions predominantly involving its controlling accounts such as pay roll, expenses, unclaimed wages, merchandise, coal sales, and rent accounts. Information found includes name of controlling account, amount owed, amount paid and page number where information was transferred to a corresponding ledger. The accounts do not record the specific nature of transactions.
Shipping record ledger, 1905-1912, records the Esser Coal and Coke Company's coke shipments. Information found in each entry includes date of shipment, number of cars shipped, name of consignee, destination, initials of cars, numbers of cars, weight of shipment, date of weight, date of bill of lading, account charged to, kind of coke, ledger folio, and remarks.
Cashbook, 1913, records cash paid and cash received by Esser Coal and Coke Company. Information found in entries include date of transaction, name of account and customer involved in transaction, check number, and amount of cash paid and cash received.