East Tennessee State University
Archives of Appalachia
Box 70295
Johnson City, Tennessee 37614
E-mail: archives@etsu.edu
Telephone: (423) 439-4338
Title: |
East Tennessee and Western North Carolina Transportation Company Records |
Collection Number:
|
Accession No. 91; L. C. No.MS 82-563 |
Physical Description:
|
110 boxes (57 linear feet) 164 volumes (fragile volumes in boxes) |
Creator: |
East Tennessee and Western North Carolina Transportation Company |
Repository: |
Archives of Appalachia, East Tennessee State University |
ADMINISTRATIVE INFORMATION
Provenance: The records of the East Tennessee and Western North Carolina Transportation Company (ET&WNC Transportation) were given to the archives in two separate donations. In 1980, Cecil D. Bowen, vice-president and general manager of the East Tennessee and Western North Carolina Railroad (ET&WNC Railroad) donated the 19th century records of the railroad and of Cranberry Iron and Coal Company (CIC). In 1988, George and Larry Shoun, the owners of Shoun Lumber Company in Butler, Tenn., donated the financial records of the ET&WNC Transportation Company, including its subsidiaries and original parent, CIC. The Shouns had acquired the records from Red Ball Trucking Company.
Access: The records are open for research.
Processing Information: Marie Tedesco completed processing of the collection, and it was opened to the public in 1996.
HISTORICAL NOTE
ET&WNC Transportation Company was originally chartered by the Tennessee General Assembly as the East Tennessee and Western North Carolina Railroad on May 24, 1866 for the purpose of importing iron ore from Cranberry, N. C. The mineral had been discovered in 1780, and the Cranberry Iron Company, later Cranberry Iron and Coal Company (CIC), formed before the Civil War to extract the ore. Lacking firm financial backing and management, the railroad failed and was abandoned in 1874.
Ario Pardee and associates, owners of CIC, acquired ownership of the line between 1876-79, with ET&WNC becoming a subsidiary of CIC. The initial construction of a 14.1 mile narrow-gauge track from Johnson City to Hampton, Tenn. was completed August 22, 1881, and an extension to Cranberry, N. C., was finished July 3, 1882.
ET&WNC hauled iron ore from the Cranberry mine, pig iron from the forge, and lumber from the forests of western North Carolina. In 1913, CIC purchased the Linville River Railway (LRR), a line built in the 1890s specifically to haul lumber between Cranberry and Saginaw, N. C. Other property purchased at the time included land, cottages, and the Pineola Inn. The LRR line was extended in the following years to Boone, N. C. LRR suffered heavily from a 1940 flood and eventually abandoned the rail line following Interstate Commerce Commission (ICC) approval March 22, 1941.
CIC became involved in motor transportation with the establishment of ET&WNC Motor Transportation Company as a subsidiary on December 17, 1926. Chartered to operate passenger buses in East Tennessee, southwest Virginia, and western North Carolina, the company expanded into the trucking business in 1928. Initial trucking routes were from wholesale businesses in Johnson City, Tenn., to mountain communities in North Carolina. The trucking business expanded rapidly. By the mid-1930s, ET&WNC trucks traveled as far east as Raleigh and Charlotte, N. C.; as far southeast as Greenville, S. C.; as far southwest as Chattanooga, Tenn.; and as far north as Bristol, Va. A 1937 ICC ruling prohibited ET&WNC Motor Transportation from purchasing additional truck routes. To resolve this situation, CIC reorganized. CIC was dissolved on May 27, 1939 and the Cranberry Corporation was incorporated under the laws of Delaware in April 1939, for the purpose of acquiring the assets of CIC. The following month Cranberry acquired all the capital stock of ET&WNC Motor Transportation, ET&WNC Railroad, and Linville River Railway. Approval from the ICC of this reorganization was completed in 1941. The motor transportation company was then dissolved and the name of Cranberry changed to East Tennessee and Western North Carolina Transportation Company. A new subsidiary, Tennolina Corporation, had been established in April 1939 to control all the real estate in North Carolina, including the furnace properties.
During World War II, ET&WNC was one of the major rail lines hauling freight and passengers throughout the region. With the end of the war, business declined. The narrow-gauge track from Elizabethton, Tenn., was soon abandoned. ET&WNC maintained standard rail service between Johnson City and Elizabethton, largely because of business generated by the rayon plants in Elizabethton.
During this period, ET&WNC Transportation Company's trucking operations continued to enjoy considerable success, expanding operations into North Georgia. In 1956, the company purchased Inter City Trucking Company of Memphis, Tenn. Truck routes then extended from Raleigh to Little Rock, Arkansas. In 1977, Red Ball Motor Freight, a subsidiary of Telcom Corporation of Dallas, Texas, purchased ET&WNC Transportation. Six years later, Red Ball went bankrupt, and the transportation company ceased to operate. Then Green Bay Packaging of Green Bay, Wis., purchased the railroad properties and reorganized the company as East Tennessee Railway. As of 1996, this line, the only remaining descendent of the transportation company, continues to operate between Johnson City and Elizabethton, Tenn., largely dependent upon North American Rayon for most of its freight.
The East Tennessee and Western North Carolina Transportation Company Records consist primarily of accounting records of the company. Included are cash books, cash voucher records, general ledgers, general journals, balance sheets and supporting statements, time and wage books, and payroll ledgers. A summary description of frequently referenced accounting records is located in an Appendix.
Organization: The collection is divided into four subgroups as follows: Subgroup A, Records of Cranberry Iron and Coal Company, 1880-1940; Subgroup B, Records of Cranberry Iron and Coal Company Subsidiaries, 1868-1942; Subgroup C, Records of Cranberry Corporation and of East Tennessee and Western North Carolina Transportation Company, 1939-61; and Subgroup D, Records of the Subsidiaries of Cranberry Corporation and of East Tennessee and Western North Carolina Transportation Company, 1939-66.
Blast furnaces
Bus lines--Tennessee
Bus lines--North Carolina
Cranberry Corporation
Cranberry Furnace Company
Cranberry Iron and Coal Company
East Tennessee and Western North Carolina Motor Transportation Company
East Tennessee and Western North Carolina Railroad
East Tennessee and Western North Carolina Transportation Company
Inter-City Trucking Company
Iron mines and mining
Linville River Railway
Matson, Thomas E., 1848-1921
Pardee, Ario, 1810-1892
Railroads--accounting
Railroads--Tennessee
Railroads--North Carolina
Tennolina Corporation
Trucking--North Carolina
Trucking--Tennessee
* Click on the link to go to that series or subseries in the Box and Folder List.
Subgroup A includes the records of the Cranberry Iron and Coal Company. The subgroup is divided into two series: Series I, Minutes of Stockholders and Board of Directors Meetings, 1890-1905, Box 1 and Series II, Financial Records, 1875-1939, Boxes 2-5 and Volumes 1-17.
Series I, MINUTES OF STOCKHOLDERS AND BOARD OF DIRECTORS MEETINGS, 1890-1905, Box 1.
Series I consists of the minutes of meetings of the board of directors and stockholders, held in Philadelphia, Pennsylvania, and of special meetings held at Cranberry, North Carolina. Matters concerning the disposition of stock and the operation of CIC were discussed at these meetings.
Series II, FINANCIAL RECORDS, 1875-1939, Boxes 2-5 and Volumes 1-18. Series II is divided into two subseries:
Subseries II-A, General Accounting Records, 1875-1939 and Subseries II-B, Specialized Accounting Records, 1880-1939.
Subseries II-A, GENERAL ACCOUNTING RECORDS, 1875-1939, Volumes 1-8.
Subseries II-A includes both original and final entry journal and ledgers. [See the Appendix for definitions of general accounting records and original and final entry records.] Original entry volumes are listed first, followed by final entry volumes. Within each group, volumes are arranged chronologically.
Subseries II-B, SPECIALIZED ACCOUNTING RECORDS, 1880-1939, Boxes 2-5; Volumes 9-18.
Subseries II-B includes specialized accounting records, among them cash books and cash voucher register, furnace reports and a time and wage book. [See the Appendix for definitions of specialized accounting records, cash books and cash voucher registers.] Materials are arranged alphabetically by type of accounting record. Within groups records are arranged chronologically.
Subgroup B includes the records of the subsidiaries of CIC. Subgroup B is divided into series as follows: Series I, East Tennessee and Western North Carolina Railroad, 1868-1944, Boxes 6A-31 and Volumes 19-70; Series II, Cranberry Furnace Company, 1901-39, Box 32A and Volumes 71-74; Series III, Linville River Railway, 1913-42, Boxes 32B-45 and Volumes 75-93; and Series IV, East Tennessee and Western North Carolina Motor Transportation Company, 1926-41, Boxes 46-48 and Volumes 94-118. Types of records include cash books, cash voucher registers, balance sheets and supporting statements, minutes of stockholders' meetings, general ledgers and general journal.
Series I, EAST TENNESSEE AND WESTERN NORTH CAROLINA RAILROAD, 1868-1944, Boxes 6A-31 and volumes 19-70.
Series I is divided into subseries as follows: Subseries I-A, Minute Book, Correspondence and Other Loose Materials, 1868-1923, Box 6A; Subseries I-B, General Accounting Records: Journals and Ledgers, 1880-1940, Volumes 19-35; and Subseries I-C, Specialized Accounting Records, 1880-1944, Boxes 7-31 and Volumes 36-70.
Subseries I-A, MINUTE BOOK, CORRESPONDENCE AND OTHER LOOSE MATERIALS, 1868-1923, Box 6A.
Subseries I-A includes minutes of stockholders and board of directors' meetings, 1868-1921, correspondence about railroad operations, and financial documents, 1882-1923 (e.g., lists of revenues and expenses). The minute book has been disassembled and loose pages placed sequentially by page numbers in folders. Other documents in this subseries have been found in bound volumes. Minute book pages have been placed before other materials, which are arranged first alphabetically by type of document, and then chronologically. Note that the minute book begins in 1868, before ET&WNC became a subsidiary of CIC.
Subseries I-B, GENERAL ACCOUNTING RECORDS: JOURNALS AND LEDGERS, 1880-1940, Volumes 19-35.
[See the Appendix for description of general accounting records.]
Subseries I-C, SPECIALIZED ACCOUNTING RECORDS, 1880-1940, Boxes 7- 31 and Volumes 36-70.
[See the Appendix for description of specialized accounting records.] This subseries is divided into four sub-subseries: Sub-subseries I-C-I, Balance Sheets and Supporting Statements, 1915-40, Boxes 7-9; Sub-subseries I-C-II, Cash Books and Cash Voucher Registers, 1880-1943, Volumes 36-51; Sub-subseries I-C-III, Journal Reports, 1920-29, Boxes 9-30; and Sub-subseries I-C-IV, Other Types of Specialized Accounting Records, 1880-1944, Box 31 and Volumes 52-70.
Sub-subseries I-C-I, BALANCE SHEETS AND SUPPORTING STATEMENTS, 1915-40, Boxes 7-9.
Sub-subseries I-C-II, CASH BOOKS AND CASH VOUCHER REGISTERS, 1880-1943, Volumes 36-51.
Sub-subseries I-C-III, JOURNAL REPORTS, 1920-29, Boxes 9-30.
Sub-subseries I-C-III are journal reports that fit the description provided in the Appendix "Journal Vouchers" and "Audit Bills" both included in the same sequential numbering series for January 1920 through January 1921. Beginning on February 1921 vouchers and audit bills numbered sequentially only within months. Numbering systems refer only within months. Numbering systems refer only to sequential numbers and assigned to vouchers and audit wills and not to numbers of specific controlling accounts. Beginning in July 1934, Journal Entry Sheets were included in the Journal Reports. These sheets contain debit and credit amounts for selected controlling account. Arranged monthly and for January 1920 through January 1921 by sequential voucher and audit bill number. Except for February 1921, numbers of vouchers and audit bills not noted, 1921-39.
Sub-subseries I-C-IV, OTHER TYPES OF SPECIALIZED ACCOUNTING RECORDS, 1880-1944, Box 31 and Volumes 52-70.
Sub-subseries I-C-I contains other types of specialized accounting records. A brief description of each type of record is provided before the listing. Arrangement is alphabetical by type of records and chronological within each grouping. Note that volume 64, Journal Voucher and Bill Register, 1934-44 in part postdates CIC's reorganization and the creation of East Tennessee and Western North Carolina Transportation Company as the railroad parent.
Series II, CRANBERRY FURNACE COMPANY (CFC) RECORDS, 1901-39, Box 32A, Volumes 71-74.
Series II contains CFC a financial ledger, a production record, general journal and rent book. Materials are arranged alphabetically by type of document.
Series III, LINVILLE RIVER RAILWAY (LRR) RECORDS, 1913-42, Boxes 34-45 and Volumes 75-93.
Series III consists of the records of LRR, including those for the years 1940-42, when LRR was a subsidiary of Cranberry Corporation. Because documentation for 1940-42 was contained in volumes with documentation for earlier years, these records were kept in Subgroup B. Series III is divided into subseries as follows: Subseries III-A, General Accounting Records, 1913-42, Boxes 32B-32C and Volumes 75-80 and Subseries III-B Specialized Accounting Records, Boxes 34-45 and Volumes 81-93.
Subseries III-A, GENERAL ACCOUNTING RECORDS, 1913-42, Boxes 32B- 32C and Volumes 75-80.
Subseries III-B, SPECIALIZED ACCOUNTING RECORDS, Boxes 34-45 and Volumes 81-93.
Subseries III-B consists of special purpose records that is record which are not original on final entry records. Included are the following types of records: Cash books, Cash voucher registers, Journal reports, Journal entries, and Journal entry ledgers, balance sheets and supporting statements, and agents monthly balance sheets. This subseries III-B is divided into sub-subseries as follows: Sub-subseries III-B-I, Cash Books and Cash Voucher Registers, 8 Volumes, 1913-41; Subseries III-B-II, Balance Sheets and Supporting Statements, 1913-25 and 1935-41, Boxes 34-44; Sub-subseries III-B-III, Journal Reports, 1920-42, Boxes 36-44; and Sub-subseries III-B-IV, Other Accounts. Sub-subseries are arranged so that ledgers to which accounts are posted are listed first. These are followed by accounts which provide specialized and detailed information-perhaps for posting purposes, and by other specialized accounts.
Sub-subseries III-B-I, CASH BOOKS AND CASH VOUCHER REGISTERS, Volumes 81-88, 1913-41.
[See the Appendix for descriptions of cash books and cash voucher registers.] Note: The first two volumes of cash voucher registers are called Abstracts of Vouchers and Bills Audited. The 1917-19 register is missing. Cash books are listed first, followed by the voucher registers. Arrangement within each group is chronological.
Subseries III-B-II, BALANCE SHEETS AND SUPPORTING STATEMENTS, 1913-25 and 1935-41, Boxes 34-35.
[See the Appendix for descriptions of balance sheets and supporting statements.] Arrangement is chronological.
Sub-subseries III-B-III, JOURNAL REPORTS, 1920-42, Boxes 36- 44.
[See the Appendix for descriptions of journal reports.] Arrangement is chronological.
Sub-subseries III-B-IV, OTHER SPECIALIZED ACCOUNTING RECORDS, 1913-42, Boxes 44-45 and Volumes 89-93.
[See the Appendix for description of journal entries.] Accounts are arranged alphabetical by account type. Within each group, arrangement is chronological.
Series IV, EAST TENNESSEE AND WESTERN NORTH CAROLINA MOTOR TRANSPORTATION COMPANY, 1926-41, Boxes 46-48 and Volumes 94-118.
Series IV contains the trucking and busing records of ET&WNC Motor Transportation Co. Included are both general and specialized accounting records. Among the general records are general ledgers and journal; among the specialized records are balance sheets and supporting statements, cash books, cash and journal voucher registers, and interline ticket accounts. Series IV is divided into subseries as follows: Subseries IV-A, General Accounting Records: Journals and Ledgers, 1926-41, Volumes 94-96; Subseries IV-B, Specialized Accounting Records: Balance Sheets and Supporting Statements, 1926-41, Boxes 46-48; Subseries IV-C, Specialized Accounting Records: Cash Books, and Cash and Journal Voucher Registers, 1926-41, Volumes 97-113; and Subseries IV-D, Specialized Accounting Records: Other Types of Accounting Records, 1926-42, Volumes 114-118.
Subseries IV-A, GENERAL ACCOUNTING RECORDS: JOURNALS AND LEDGERS, 1926-41, Volumes 94-96.
[See the Appendix for description of general journals of original entry.] Entries begin with the formation of the company in December 1926.
Subseries IV-B, SPECIALIZED ACCOUNTING RECORDS: BALANCE SHEETS AND SUPPORTING STATEMENTS, 1926-41, Boxes 46-48.
[See the Appendix for description of balance sheets.] Documents are arranged chronologically, with monthly statements and separate six-month summaries attached together. Within each folder, statements are arranged with the most recent date filed last.
Subseries IV-C, SPECIALIZED ACCOUNTING RECORDS: CASH BOOKS, AND CASH AND JOURNAL VOUCHER REGISTERS, 1926-41, Volumes 97-113.
[See the Appendix for description of cash book and cash voucher registers.] Cash books have been placed before cash and Journal voucher registers. Within each group, volumes are arranged chronologically.
Subseries IV-D, SPECIALIZED ACCOUNTING RECORDS: OTHER TYPES OF ACCOUNTING RECORDS, 1926-42, Volumes 114-118.
Subseries IV-D includes a number of different types of account books. Among these are interline ticket accounts, bus station agents' accounts and bill registers. Records are arranged alphabetically by account type.
Subgroup C includes the records of the short-lived Cranberry Corporation and its successor, ET&WNC Transportation Company. Primarily specialized accounting records are contained in this subgroup. Among the types of documents represented are cash books, balance sheets and supporting statements, journal reports, COD registers and payroll ledgers. Subgroup C is divided into two series: Series I, Cranberry Corporation Records, 1939-42, Volumes 119-120 and Series II, East Tennessee and Western North Carolina Transportation Company Records, 1941-61, Boxes 48-77B and Volumes 119-152.
Series I, Cranberry Corporation Records, 1939-42, Volumes 119-120.
Series I consist of two volumes, Cranberry Corporation Journal, 1939-42 and Cranberry Corporation Cash Receipts and disbursements, 1939-42. The journal begins with the incorporation of Cranberry and ends with it dissolution in March 1942. The journal records capital stock purchases and other expenses and revenues of the corporation. The journal functions as a general journal of original entry. The cash receipts and disbursements book chronologically records receipts and disbursements. The journal has been place before the receipts and disbursement book.
Series II, EAST TENNESSEE AND WESTERN NORTH CAROLINA TRANSPORTATION COMPANY RECORDS, 1941-61, Boxes 48-77B and Volumes 121-152.
Series II includes specialized accounting records. The series is divided into subseries as follows: Subseries II-A, Balance Sheets and Supporting Statements, 1941-57, Boxes 48-52; Subseries II-B, Cash books and Cash Disbursement Journals, 1942-61, Box 53 and Volumes 121-126; Subseries II-C, Journal Reports, 1950-61, Boxes 54-72; and Subseries II-D, Other Specialized Accounting Records, Boxes 73-77 and Volumes 127-152.
Subseries II-A, BALANCE SHEETS AND SUPPORTING STATEMENTS, 1941-57, Boxes 48-52.
[See the Apendix for description of balance sheets.] Arrangement is chronological.
Subseries II-B, CASH BOOKS AND CASH DISBURSEMENT JOURNALS, 1942- 61, Box 53 and Volumes 121-126.
[See the Appendix for description of a cash books.] Cash disbursements journals are the same as cash voucher journals. Disbursements were posted at end of each month. Although cash books and cash disbursements journals can be used in conjunction with one another, the dates of these cash books and disbursement journals do not coincide with one another. Cash gooks have been placed before the disbursements journals. Each group is arranged chronologically.
Subseries II-C, JOURNAL REPORTS, 1950-61, Boxes 54-72.
[See the Appendix for description of journal reports.] Arrangement is chronological. In general, one month's reports have been placed per folder.
Subseries II-D, OTHER SPECIALIZED ACCOUNTING RECORDS, Boxes 73-77 and Volumes 127-152.
Subseries II-D contains other types of specialized accounting records. There are listed alphabetically by type of account within each type. Arrangement is chronological.
Subgroup D includes the financial records of the subsidiaries of both Cranberry Corporation and its successors, East Tennessee and Western North Carolina Transportation Company. Subgroup D by and large contains the same type of accounting records as previous subgroups. Descriptions of frequently mentioned records (e.g. balance sheets and supporting statements, cash books) are found in the Appendix of this guide. Description of other types of records are provided in the series and subseries summaries. Subgroup D is divided into the following Series: Series I, Tennolina Corporation, 1939-47, Box 78 and volumes 153-154; Series II, East Tennessee and Western North Carolina Railroad, 1940-66, Boxes 79-102 and Volumes 155-161; and Series III, Inter City Trucking Company 1956-62, Boxes 103-110 and Volumes 162-164.
Series I, TENNOLINA CORPORATION, 1939-47, Box 78 and volumes 153-154.
Series I contains financial records of Tennolina Corporation, Tennalina, created in 1939 as a subsidiary of Cranberry Corporation, took over the properties and assets of the Cranberry Furnace Company. Records are arranged alphabetically by type of record. NOTE: Journal vouchers include Cranberry Furnace Company records. The vouchers apparently were kept in one notebook, even after reorganization placed the furnace properties with the new Tennolina Corporation. All of the vouchers thus have been kept together here. The cask book begins with Cranberry Furnace Company entries but ends with entries for Tennolina Corporation.
Series II, EAST TENNESSEE AND WESTERN NORTH CAROLINA RAILROAD, 1940-66, Boxes 79-102 and Volumes 155-161.
Series II consists of the Specialized accounting records of ET& WNC Railroad for the years 1940-66. During this period ETWNC was a subsidiary of Cranberry Corporation (1940-41) and of East Tennessee and Western North Carolina Transportation Company (1941-66). This series is divided into subseries as follows: Subseries II-A, Balance Sheets and Supporting Statements, 1942-60, Boxes 79-81; Subseries II-B, Journal Reports, 1942-61, Boxes 82-94; and Subseries II-C, Other Accounts, Boxes 94-103 and Volumes 155-161.
Subseries II-A, BALANCE SHEETS AND SUPPORTING STATEMENTS, 1942-60, Boxes 79-81.
Subseries II-A consists of balance sheets and supporting statements. [See the Appendix for description of record type.] Arranged chronologically. Most recent dates are filed last in each folder.
Subseries II-B, JOURNAL REPORTS, 1942-61, Boxes 82-94.
Subseries II-B consists of Journal Reports, 1942-61. [See the Appendix for description of journal reports.] Arranged chronologically.
Subseries II-C, OTHER ACCOUNTS, Boxes 94-103 and Volumes 155-161.
Subseries II-C includes both original and final entry specialized accounting records. Arranged alphabetically by type.
Series III, INTER-CITY TRUCKING COMPANY, 1956-62, Boxes 103-110 and Volumes 162-164.
Series III includes specialized accounting records of Inter-City Trucking. These records are arranged alphabetically by type of record, then where applicable, chronologically within a group of documents of a particular type. (e.g. Journal Reports are arranged chronologically.) Note that the Audit Register, 1954-56 and the Disbursement Register, 1956-60 have been kept together because it appears that the Disbursement Register succeeds Audit Register. ET&WNC purchased Inter-City in 1956, so the Audit Register probably was a book kept before the purchase and the Disbursement Register after the purchase. Also, note that some materials pre-date ET&WNC's purchase of Inter-City.
*Click on the link to go to that series or subseries in the Subgroup and Series Description.
Subgroup A includes the records of the Cranberry Iron and Coal Company.
Series I, MINUTES OF STOCKHOLDERS AND BOARD OF DIRECTORS MEETINGS, 1890-1905, Box 1.
Box 1:
Cranberry Iron and Coal Co., Minutes, No. 2, 1890-1905. Fragile
Series II, FINANCIAL RECORDS, 1875-1939, Boxes 2-5 and Volumes 1-18.
Subseries II-A, GENERAL ACCOUNTING RECORDS, 1875-1939, Volumes 1-8.
Original Entry Records
Volume 1, 1892-1908. Entries not numbered. Until February 1907 entries made in Philadelphia, Pennsylvania, and thereafter in Cranberry, North Carolina. [Journal 2]
Volume 2, 1908-22. Entries 1-1008. [Journal 3]
Volume 3, 1922-39. Entries 1-1144. [General Journal 4]Final Entry Records
Volume 4, 1875-98
Volume 5, 1898-1900. Notation at front says "Balances transferred to 'Mine Books,' 1900."
Volume 6, 1908-23 [General Ledger 3]
Volume 7, 1923-37 [Ledger 4]
Volume 8, 1937-38Subseries II-B, SPECIALIZED ACCOUNTING RECORDS, 1880-1939, Boxes 2-5; Volumes 9-18.
Box 2 - Folder #:
1. July-December 1921
2. January-December 1922
3. January-December 1923
4. January-December 1924
5. January-December 1925
6. January-December 1926
7. January-December 1927
8. January-December 1928 (1929-33 missing)
9. January-December 1934
10. January-December 1935
11. January-December 1936
12. January-December 1937
13. January-December 1938
14. January-December 1939Box 3:
Volume 16, Cranberry Iron and Coal Company's Furnace Report, 1884-86. Reports on the operation of the furnace at Cranberry, North Carolina which was controlled by CIC from 1874-1900. Includes stock at furnace (number of pounds of coke, cords of wood, bushels of charcoal); iron made, on hand and shipped; blast pressure, temperature and revolutions of wheel. Also includes records of wages paid workers, positions held by workers, and numbers employed. Reports submitted for a specified number of days (e.g. "Five days ending Sept. the Thirtieth 1885.")
Box 4:
Volume 9, Account Book, 1907-13. Consists of CIC's accounts with People's Bank, Elizabethton, Tenn. and Unaka National Bank, Johnson City, Tenn.
Volume 15, 1937-39Cash Books
Volume 10, 1880-1914
Volume 11, 1914-26 [No. 2]
Volume 12, 1926-36 [No. 3]
Volume 13, 1936-37 [Tradesman's and Hamilton's Banks]
Volume 14, 1936-39 [Avery County Bank]Cash Voucher Register
Furnace Reports, 1884-96. See individual descriptions below.
Box 5:
Volume 17, Cranberry Iron and Coal Co. Furnace Report, 1891-96. Contains the same information as volume 16, but organized weekly, with each blast number clearly identified at the top of the page. Information on laborers not contained in this report.
Volume 18, Time Book, 1900-02. Includes entries for wages earned mining ore, working on houses and the railroad. Not specifically identified as a CIC book, but internal evidence suggests that the volume belongs with CIC records.
Subgroup B includes the records of the subsidiaries of CIC. Types of records include cash books, cash voucher registers, balance sheets and supporting statements, minutes of stockholders' meetings, general ledgers and general journal.
Series I, EAST TENNESSEE AND WESTERN NORTH CAROLINA RAILROAD, 1868-1944, Boxes 6A-31 and volumes 19-70.
Subseries I-A, MINUTE BOOK, CORRESPONDENCE AND OTHER LOOSE MATERIALS, 1868-1923, Box 6A.
Subseries I-A includes minutes of stockholders and board of directors' meetings, 1868-1921, correspondence about railroad operations, and financial documents, 1882-1923 (e.g., lists of revenues and expenses). Note that the minute book begins in 1868, before ET&WNC became a subsidiary of CIC.
Box 6A - Folder #:
1. Index of minutes book
2. Pages 7-100, 1868-83
3. Pages 101-200, 1883-94
4. Pages 201-300, 1894-1904
5. Pages 301-400, 1904-09
6. Pages 401-500, 1910-15
7. Pages 501-605, 1915-21
8. Materials found in front of minute book, 1904, 1908
9. Correspondence removed from Ledger, 1884-87
10. Correspondence removed from Journal, 1898-1903
11. Correspondence removed from Cash Book, 1881-86
12. Financial material removed from Ledger, 1884-87
13. Report: "Matters for consideration at ET& WNC Meeting, September 12, 1923"
Subseries I-B, GENERAL ACCOUNTING RECORDS: JOURNALS AND LEDGERS, 1880-1940, Volumes 19-35.
[See the Appendix for description of general accounting records.]
Volume 19, 1880-1907
Volume 20, 1895-1907 (Posts to 1880-97 Ledger)
Volume 21, 1898-1903 (See note on typed sheet)
Volume 22, 1902-1904 (Posts to 1902-04 Ledger)
Volume 23, 1905-07Box 6B: Volume 24, 1907-19
Volume 25, 1920-34
Volume 26, 1880-1907 (1895-1907 Journal posts to Ledger)
Volume 27, 1899-1901
Volume 28, 1902-04 (1902-94 Journal posts to this Ledger)
Volume 29, 1905-07
Volume 30, 1907-12 (1907-19 Journal posts, in part)
Volume 31, 1907-19, Accounts 1-96. (This ledger and the 1918-25 ledger contain entries for numbered controlling accounts.)
Volume 32, 1907-22
Volume 33, 1907-33Box 6C: Volume 34, 1908-25, accounts 201-460
Subseries I-C, SPECIALIZED ACCOUNTING RECORDS, 1880-1940, Boxes 7-31 and Volumes 36-70.
[See the Appendix for description of specialized accounting records.]
Sub-subseries I-C-I, BALANCE SHEETS AND SUPPORTING STATEMENTS, 1915-40, Boxes 7-9.
Box 7 - Folder #:
1. January 1915-December 1916
2. January 1917-December 1918
3. January 1918-June 1920
4. January 1923-December 1924
5. January 1925-June 1926Box 8 - Folder #:
1. July 1928-December 1929
2. January-December 1930
3. January-June 1931
4. January-December 1935
5. January-December 1936
6. January-December 1937
7. January-December 1938Box 9 - Folder #:
1. January-December 1939
2. January-December 1940
3. January-December 1941
4. January-March 1942Sub-subseries I-C-II, CASH BOOKS AND CASH VOUCHER REGISTERS, 1880-1943, Volumes 36-51.
Cash Books
Volume 36, 1880-1907 (lists capital stock)
Volume 37, 1881-86
Volume 38, 1903-08 (Auditor)
Volume 39, 1907-08 (Treasurer's Office)
Volume 40, 1908-14
Volume 41, 1914-19
Volume 42, 1911-23
Volume 43, 1923-28
Volume 44, 1928-33
Volume 45, 1933-39Cash Vouchers Registers
Volume 46, 1910-15
Volume 47, 1916-20
Volume 48, 1920-25
Volume 49, 1926-31
Volume 50, 1932-37
Volume 51, 1938-43Sub-subseries I-C-III, JOURNAL REPORTS, 1920-29, Boxes 9-30.
Box 9 - Folder #:
5. January-February 1920, #2619-2686
6. March 1920, #2687-2713
7. April 1920, #2714-2755Box 10 - Folder #:
1. May 1920, #2756-2791
2. June 1920, #2792-2841
3. July 1920, #2842-2872
4. August 1920, #2873-2907
5. September-October 1920, #2908-1959
6. November-December 1920, #2960-3037
7. January 1921, #3038-3064
8. February 1921, #1-32 (includes a voucher referred to as "General Journal Voucher 51")
9. March-April 1921Box 11 - Folder #:
1. Mary-June 1921
2. July-August 1921
3. September 1921
4. October-November 1921
5. December 1921
6. January-February 1922
7. March-April 1922Box 12 - Folder #:
1. May-June 1922
2. July-August 1922
3. September 1922
4. October-November 1922
5. December 1922
6. January-February 1923
7. March-April 1923Box 13 - Folder #:
1. May-June 1923
2. July-August 1923
3. September-October 1923
4. November-December 1923
5. January-February 1924
6. March-April 1924Box 14 - Folder #:
1. May-June 1924
2. July-August 1924
3. September-October 1924
4. November-December 1924
5. January-February 1925
6. March-April 1925Box 15 - Folder #:
1. May-June 1925
2. July-August 1925
3. September-October 1925
4. November-December 1925
5. January-February 1926
6. March-April 1926Box 16 - Folder #:
1. May-June 1926
2. July-August 1926
3. September-October 1926
4. November-December 1926
5. January-February 1927
6. March-April 1927Box 17 - Folder #:
1. May-June 1927
2. July-August 1927
3. September-October 1927
4. November-December 1927
5. January-February 1928
6. March-April 1928Box 18 - Folder #:
1. May-June 1928
2. July-August 1928
3. September-October 1928
4. November-December 1928
5. January-February, 1929
6. March-April 1929
7. May-June 1929Box 19 - Folder #:
1. July-August 1929
2. September-October 1929
3. November-December 1929
4. January-February 1930
5. March-April 1930
6. May 1930Box 20 - Folder #:
1. June 1930
2. July-August 1930
3. September-October 1930
4. November-December 1930
5. January-February 1931
6. March-April 1931
7. May-June 1931Box 21 - Folder #:
1. July-August 1931
2. September-October 1931
3. November-December 1931
4. January-February 1932
5. March-April 1932
6. May-June 1932
7. July-August 1932Box 22 - Folder #:
1. September-October 1932
2. November-December 1932
3. January-February 1933
4. March-April 1933
5. May-June 1933
6. July-August 1933
7. September-October 1933
8. November-December 1933Box 23 - Folder #:
1. January-February 1934
2. March-April 1934
3. May-June 1934
4. July-August 1934
5. September-October 1934
6. November-December 1934
7. January-February 1935
8. March-April 1935Box 24 - Folder #:
1. May-June 1935
2. July-August 1935
3. September-October 1935
4. November-December 1935
5. January-February 1936Box 24 - Folder #:
6. March-April 1936
7. May 1936Box 25 - Folder #:
1. June 1936
2. July-August 1936
3. September-October 1936
4. November-December 1936
5. January-February 1937
6. March-April 1937
7. May-June 1937Box 26 - Folder #:
1. July-August 1937
2. September-October 1937
3. November-December 1937
4. January-February 1938
5. March-April 1938
6. May-June 1938
7. July-August 1938Box 27 - Folder #:
1. September-October 1938
2. November-December 1938
3. January-February 1939
4. March-April 1939
5. May 1939
6. June 1939
7. July-August 1939Box 28 - Folder #:
1. September-October 1939
2. November-December 1939
3. January-February 1940
4. March-April 1940
5. May 1940
6. June 1940
7. July 1940Box 29 - Folder #:
1. August 1940
2. September-October 1940
3. November-December 1940
4. January-February 1941
5. March-April 1941
6. May-June 1941Box 30 - Folder #:
1. July-August 1941
2. September-October 1941
3. November-December 1941Sub-subseries I-C-IV, OTHER TYPES OF SPECIALIZED ACCOUNTING RECORDS, 1880-1944, Box 31 and Volumes 52-70.
Box 30 (cont.):
Volume 52, Abstracts of charges to sub-accounts, January-May 1907. This volume is a subsidiary ledger which details charges in sub-accounts in maintenance of way and structures, maintenance of equipment, conducting, transportation, general expenses, and labor. Entries are made monthly for individual accounts (companies, usually) which supplies materials and labor.
Volume 53, Abstracts of Vouchers and Bills audited, 1903-10. Similar to voucher registers, this volume includes voucher number, amount, and dates paid; to whom amount was owing and the account (i.e., new equipment, operating expenses) to which the vouchers was charged. Date voucher approved or audited entered, as was date paid. Ledger organized by month.
Volume 54, Claim Record, 1914-27. Organized by claim number, this volume records monetary claims made against the railroad by customers for loss, shortage or damage of goods. The claimant, consignee, description of claim (loss, damage, etc.), and amount of claim are recorded.
Volume 55, COD Record, April-May 1937. List COD claims. Date, shipper, waybill number, COD amount, date paid, consignee, and draft number are listed.
Volume 56, 1880-82. Volumes 56-59 are expense ledgers. These books are organized by type of account (controlling account), with vouchers made to companies or individuals for services rendered. Accounts include construction, right of way, loss and damage, and advertising. Credits were listed for a few accounts (e.g., passenger and freight stations).
Volume 57, 1884-87.
Volume 58, 1888-92.
Volume 59, 1893-97.
Volume 60, Foreign Mileage Record, 1905-20. Records per diem mileage of foreign, that is, non-ETWNC, cars. The "foreign" line, miles per day, amount owed, and voucher number are recorded. Entries made by the month.
Volume 61, Journal Entries, #1-1674, 1934-42. This volume contains numbered journal entry sheets which records summary expenditures and credits for selected accounts. Title on cover says "Journal Voucher."
Volume 62, Journal Voucher and Bill Register, 1910-19.
Volume 63, Journal Voucher and Bill Register, 1920-34.
Volume 64, Journal Voucher and Bill Register, 1934-44. (See description in introduction to guide.)
Volume 65, Matson, Thomas E., Superintendent and Engineer: Expenses, 1881-87. Includes monthly account summaries (both debits and credits) for Matson.
Volume 66, Station Agents' Accounts, 1907-27. Monthly summaries of credits and expenses from ET&WNC station.Box 31:
Volume 67, Suspense Claim Record, 1906-40. Fragile. Record of claims made against ET&WNC but not immediately settled. Essentially same type of record as Claim Record. (See volume ___).
Volume 68, Time and Wage Ledger, 1911-17. Entries in volumes 68-70 list names of workers, class of service, time worked, rate of pay, amount earned, and where applicable, deductions. Entries are monthly.
Volume 69, Time and Wage Ledger, 1917-21.
Volume 70, Time and Wage Ledger, 1921-32.Series II, CRANBERRY FURNACE COMPANY (CFC) RECORDS, 1901-39, Box 32A, Volumes 71-74.
Box 31 (cont.):
Volume 71, Furnace Report, 1818-29. The report is organized weekly, by blast, with entries made daily. The report essentially details materials used in iron production and iron produced.
Volume 72, Journal, 1928-29. Individual entries are included with a numbered group entry. There may be one or more numbered group entry per month. Arrangement of journal entries monthly with sequential numbered accounts for each month.
Volume 73, Ledger, 1918-22. [Ledger #6] damaged. [See the Appendix for description of general ledger]Box 32A:
Volume 74, Subscription Book, 1899-1906 and Rent Boo, 1921-37. This volume consists of two separate books: a subscription book of an undetermined type and a rent book for properties owned by Cranberry Furnace Company.
Series III, LINVILLE RIVER RAILWAY (LRR) RECORDS, 1913-42, Boxes 34-45 and Volumes 75-93.
Series III consists of the records of LRR, including those for the years 1940-42, when LRR was a subsidiary of Cranberry Corporation. Because documentation for 1940-42 was contained in volumes with documentation for earlier years, these records were kept in Subgroup B.
Subseries III-A, GENERAL ACCOUNTING RECORDS, 1913-42, Boxes 32B- 32C and Volumes 75-80.
Volume 75, 1913-29. Begins with the April 16, 1913 purchase of LRR by CIC from W. M. Ritter Lumber Company. Purchase price, assets transferred, and disposition of stock were recorded in the initial entry. Entries thereafter were numbered 2-457 and included both expenses and incomes. Entries were made for both controlling and individual accounts.
Volume 76, 1929-34.
Volume 77, 1913-19.Box 32B:
Volume 78, 1919-26. Entries recorded in these ledgers are referenced by the journal entry sheets, which are included in Subsubseries III-b-3, Journal Reports. Each numbered journal entry records a dated transaction for an account; a reference to the "Ledger Folio" accompanies that transaction record. The ledger folio reference is to a page in the general ledger.
Box 32C:
Volume 79, 1927-36 [Ledger No. 3].
Volume 80, 1937-41 [Ledger No. 4].Subseries III-B, SPECIALIZED ACCOUNTING RECORDS, Boxes 34-45 and Volumes 81-93.
Subseries III-B consists of special purpose records that is record which are not original on final entry records. Included are the following types of records: Cash books, Cash voucher registers, Journal reports, Journal entries, and Journal entry ledgers, balance sheets and supporting statements, and agents monthly balance sheets. Sub-subseries are arranged so that ledgers to which accounts are posted are listed first. These are followed by accounts which provide specialized and detailed information--perhaps for posting purposes, and by other specialized accounts.
Sub-subseries III-B-I, CASH BOOKS AND CASH VOUCHER REGISTERS, Volumes 81-88, 1913-41.
[See the Appendix for descriptions of cash books and cash voucher registers.] Note: The first two volumes of cash voucher registers are called Abstracts of Vouchers and Bills Audited. The 1917-19 register is missing. Cash books are listed first, followed by the voucher registers. Arrangement within each group is chronological.
Box 32C (cont.):
Volume 81, 1913-19.
Volume 82, 1919-28.
Volume 83, 1928-42.Box 33:
Volume 84, 1913-16.
Volume 85, 1919-20.
Volume 86, 1920-34.
Volume 87, 1935-40.
Volume 88, 1940-41.Sub-subseries III-B-II, BALANCE SHEETS AND SUPPORTING STATEMENTS, 1913-25 and 1935-41, Boxes 34-35.
[See the Appendix for descriptions of balance sheets and supporting statements.] Arrangement is chronological.
Box 34 - Folder #:
1. April-December 1913
2. January-December 1914
3. January-December 1915
4. January-December 1916
5. January-December 1917
6. January-December 1920
7. January-December 1921
8. January-December 1922
9. January-December 1923
10. January-December 1924
11. January-June 1925Box 35 - Folder #:
1. January-December 1935
2. January-December 1936
3. January-December 1937
4. January-December 1938
5. January-December 1939
6. January-December 1940
7. January-December 1941Sub-subseries III-B-III, JOURNAL REPORTS, 1920-42, Boxes 36- 44.
[See the Appendix for descriptions of journal reports.]Arrangement is chronological.
Box 36 - Folder #:
1. January-March 1920
2. April-June 1920
3. July-September 1920
4. October-December 1920
5. January-March 1921Box 37 - Folder #:
1. April-June 1921
2. July-September 1921
3. October-December 1921
4. January-March 1922
5. April-June 1922
6. July-September 1922Box 38 - Folder #:
1. October-December 1922
2. January-March 1923
3. April-June 1923
4. July-September 1923
5. October-December 1923
6. January-March 1924
7. April-June 1924Box 39 - Folder #:
1. July-September 1924
2. October-December 1924
3. January-March 1925
4. January-March 1927
5. April-June 1927
6. July-September 1927
7. October-December 1927
8. January-March 1928
9. April-June 1928
10. July-September 1928
11. October-December 1928Box 40 - Folder #:
1. January-March 1929
2. April-June 1929
3. July-September 1929
4. October-December 1929
5. January-March 1930
6. April-June 1930
7. July-September 1930
8. October-December 1930
9. January-March 1931
10. April-June 1931
11. July-September 1931
12. October-December 1931
13. January-March 1932
14. April-June 1932
15. July-September 1932
16. October-December 1932
17. January-March 1933Box 41 - Folder #:
1. April-August 1933
2. September-December 1933
3. January-June 1934
4. July-September 1934
5. October-December 1934
6. January-March 1935
7. April-June 1935
8. July-September 1935
9. October-December 1935
10. January-March 1936
11. April-June 1936Box 42 - Folder #:
1. July-September 1936
2. October-December 1936
3. January-March 1937
4. April-June 1937
5. July-September 1937
6. October-December 1937
7. January-March 1938
8. April-June 1938
9. July-September 1938Box 43 - Folder #:
1. October-December 1938
2. January-March 1939
3. April-June 1939
4. July-September 1939
5. October-December 1939
6. January-March 1940
7. April-June 1940Box 44 - Folder #:
1. July-September 1940
2. October-December 1940
3. January-December 1941
4. January-April 1942Sub-subseries III-B-IV, OTHER SPECIALIZED ACCOUNTING RECORDS, 1913-42, Boxes 44-45 and Volumes 89-93.
[See the Appendix for description of journal entries.] Accounts are arranged alphabetical by account type. Within each group, arrangement is chronological.
Volume 89, Account Book, 1913-25. Records transactions for controlling accounts of LRR. Each account is identified by name and number. For example, "Fuel for Train Locomotives" is account #394, and "Station Supplies and Expenses is account #376.
Agents Monthly Balance Sheets, 1932-35, Box 44.
Box 44(cont.) - Folder #
5. Agents Monthly Balance Sheets, January-December 1932
6. Agents Monthly Balance Sheets, January-December 1933
7. Agents Monthly Balance Sheets, January-December 1934
8. Agents Monthly Balance Sheets, January-August 1935Volume 90, Journal Entries, #1-691, 1934-42. [See the Appendix for description of journal entries.] Note cover title says "Journal Voucher," but these sheets are not vouchers.
Volume 91, Journal Voucher and Bill Register, 1920-34. [See the Appendix for description of records.] Folio page references correspond to general ledgers in Series III-a-1.
Volume 92, Time and Wage Log, 1925-37. Records the name of the worker, his class of service (i.e., function--brakeman, fireman etc.), hours worked, rate of pay, amount earned, amount payable, and deductions.Box 45 - Folder #:
Volume 93, Way bills, 1939-41. Records freight way bills for deliveries along the LRR line. Beginning of volume records ET&WNC railroad way bills, 1924-25.
Series IV, EAST TENNESSEE AND WESTERN NORTH CAROLINA MOTOR TRANSPORTATION COMPANY, 1926-41, Boxes 46-48 and Volumes 94-118.
Series IV contains the trucking and busing records of ET&WNC Motor Transportation Co. Included are both general and specialized accounting records. Among the general records are general ledgers and journal; among the specialized records are balance sheets and supporting statements, cash books, cash and journal voucher registers, and interline ticket accounts.
Subseries IV-A, GENERAL ACCOUNTING RECORDS: JOURNALS AND LEDGERS, 1926-41, Volumes 94-96.
[See the Appendix for description of general journals of original entry.] Entries begin with the formation of the company in December 1926.
Box 45 (cont.):
General Journal
Volume 94, 1926-34 [General Journal No. 1] Entries began with the formation of the company in 1926.
General Ledgers
Subseries IV-B, SPECIALIZED ACCOUNTING RECORDS: BALANCE SHEETS AND SUPPORTING STATEMENTS, 1926-41, Boxes 46-48.
[See the Appendix for description of balance sheets.] Documents are arranged chronologically, with monthly statements and separate six-month summaries attached together. Within each folder, statements are arranged with the most recent date filed last.
Box 46 - Folder #:
1. December 1926-December 1928
2. January 1929-December 1930
3. January 1931-December 1932
4. January-December 1933
5. January-December 1934
6. January-December 1935
7. January-June 1936
8. July-December 1936Box 47 - Folder #:
1. January-June 1937
2. July-December 1937
3. January-June 1938
4. July-December 1938
5. January-June 1939
6. July-December 1939Box 48 - Folder #:
1. January-June 1940
2. July-December 1940
3. January-June 1941
4. July-December 1941
5. January-February 1942Subseries IV-C, SPECIALIZED ACCOUNTING RECORDS: CASH BOOKS, AND CASH AND JOURNAL VOUCHER REGISTERS, 1926-41, Volumes 97-113.
[See the Appendix for description of cash book and cash voucher registers.] Cash books have been placed before cash and Journal voucher registers. Within each group, volumes are arranged chronologically.
Cash Books
Box 48 (cont.):
Volume 97, December 1926-April 1929 [Cash Book No. 1]
Volume 98, May 1929-June 1930 [Cash Book No. 2]Box 49:
Volume 99, July 1930-December 1931
Volume 100, January 1932-February 1933
Volume 101, March-October 1933
Volume 102, November 1933-June 1935
Volume 103, July 1935-October 1936
Volume 104, November 1936-June 1938
Volume 105, July 1939-October 1940
Volume 106, November 1940-March 1942Cash and Journal Voucher Registers
Box 50:
Volume 107, December 1926-March 1929
Volume 108, April 1929-June 1930
Volume 109, July 1930-June 1931
Volume 110, July 1931-June 1932
Volume 111, July 1931-April 1933
Volume 112, May 1933-June 1936
Volume 113, July 1936-July 1937Subseries IV-D, SPECIALIZED ACCOUNTING RECORDS: OTHER TYPES OF ACCOUNTING RECORDS, 1926-42, Volumes 114-118.
Box 50 (cont.):
Volume 114, Bus Station and Bus Station Agents Account Book, 1926-28. Organized by individual agent or by bus station, the account book lists revenues turned over by bus drivers to station agents and expenses incurred running the buses.
Volume 115, 1926-39. [Last third of book Linville River Railway accounts]
Volume 116, 1938-42
Volume 117, Interline Ticket Accounts Payable, 1931-37. Lists amounts paid to the bus lines. Organized by month.
Volume 118, Journal Voucher Book, Entries #1-1441, 1934-42. Journal entries provides summary statements for vouchers paid by ETWNC Motor Transportation and bills paid to the company. Credits and disbursements listed by account each month. There may be more than one journal entry sheet per month.
Subgroup C includes the records of the short-lived Cranberry Corporation and its successor, ET&WNC Transportation Company. Primarily specialized accounting records are contained in this subgroup. Among the types of documents represented are cash books, balance sheets and supporting statements, journal reports, COD registers and payroll ledgers.
Series I, Cranberry Corporation Records, 1939-42, Volumes 119-120.
Box 50 (cont.):
Volume 119, Cranberry Corporation Journal, 1939-42
Volume 120, Cranberry Corporation Cash Receipts and Disbursements, 1939-42Series II, EAST TENNESSEE AND WESTERN NORTH CAROLINA TRANSPORTATION COMPANY RECORDS, 1941-61, Boxes 48-77B and Volumes 121-152.
Series II includes specialized accounting records.
Subseries II-A, BALANCE SHEETS AND SUPPORTING STATEMENTS, 1941-57, Boxes 48-52.
[See the Appendix for description of balance sheets.] Arrangement is chronological.
Box 48 - Folder #:
6. March-June 1942
7. July-December 1942
8. January-June 1943Box 49 - Folder #:
1. July-December 1943
2. January-June 1944
3. June-December 1944
4. January-June 1945
5. July-December 1945
6. January-June 1946
7. July-December 1946Box 50 - Folder #:
1. January-June 1947
2. July-December 1947
3. January-June 1948
4. July-December 1948
5. January-June 1949
6. July-December 1949
7. January-June 1950
8. July-December 1950Box 51 - Folder #:
1. January-June 1951
2. July-December 1951
3. January-June 1952
4. July-December 1952
5. January-June 1953
6. July-December 1953
7. January-June 1954Box 52 - Folder #:
1. July-December 1954
2. January-June 1955
3. July-December 1955
4. January-June 1956
5. July-December 1956
6. January-June 1957
7. July-December 1957Subseries II-B, CASH BOOKS AND CASH DISBURSEMENT JOURNALS, 1942- 61, Box 53 and Volumes 121-126.
[See the Appendix for description of a cash books.] Cash disbursements journals are the same as cash voucher journals.
Cash Books
Box 52 (cont.):
Volume 121, 1942-46
Volume 122, 1946-50
Volume 123, 1950-54
Volume 124, 1954-58Cash Disbursements Journals
Box 53:
Subseries II-C, JOURNAL REPORTS, 1950-61, Boxes 54-72.
[See the Appendix for description of journal reports.] Arrangement is chronological. In general, one month's reports have been placed per folder.
Box 54 - Folder #:
1. May 1950
2. June 1950
3. July 1950
4. August 1950
5. September 1950
6. October 1950
7. November 1950Box 55 - Folder #:
1. December 1950
2. January 1951
3. February 1951
4. March 1951
5. April 1951
6. May 1951
7. June 1951
8. July 1951Box 56 - Folder #:
1. August 1951
2. September 1951
3. October 1951
4. November 1951
5. December 1951
6. January 1952
7. February 1952
8. March 1952Box 57 - Folder #:
1. April 1952
2. May 1952
3. June 1952
4. July 1952
5. August 1952
6. September 1952
7. October 1952
8. November 1952Box 58 - Folder #:
1. December 1952
2. January 1953
3. February 1953
4. March 1953
5. April 1953
6. May 1953
7. June 1953
8. July 1953Box 59 - Folder #:
1. August 1953
2. September 1953
3. November 1953
4. November 1953
5. December 1953
6. January 1954
7. February 1954
8. March 1954Box 60 - Folder #:
1. April 1954
2. May 1954
3. June 1954
4. July 1954
5. August 1954
6. September 1954
7. October 1954
8. November 1954
9. December 1954Box 61 - Folder #:
1. January 1955
2. February 1955
3. March 1955
4. April 1955
5. May 1955
6. June 1955
7. July 1955
8. August 1955Box 62 - Folder #:
1. September 1955
2. October 1955
3. November 1955
4. December 1955
5. January 1956
6. February 1956
7. March 1956
8. April 1956Box 63 - Folder #:
1. May 1956
2. June 1956
3. July 1956
4. August 1956
5. September 1956
6. October 1956
7. November 1956Box 64 - Folder #:
1. December 1956
2. January 1957
3. February 1957
4. March 1957
5. April 1957
6. May 1957
7. June 1957Box 65 - Folder #:
1. July 1957
2. August 1957
3. September 1957
4. October 1957
5. November 1957
6. December 1957
7. January 1958
8. February 1958Box 66 - Folder #:
1. March 1958
2. April 1958
3. May 1958
4. June 1958
5. July 1958
6. August 1958
7. September 1958Box 67 - Folder #:
1. October 1958
2. November 1958
3. December 1958
4. January 1959
5. February 1959
6. March 1959
7. April 1959Box 68 - Folder #:
1. May 1959
2. June 1959
3. July 1959
4. August 1959
5. September 1959
6. October 1959Box 69 - Folder #:
1. November 1959
2. December 1959
3. January 1960
4. February 1960
5. March 1960
6. April 1960
7. May 1960Box 70 - Folder #:
1. June 1960, 1 of 2
2. June 1960, 2 of 2
3. July 1960
4. August 1960
5. September 1960
6. October 1960Box 71 - Folder #:
1. November 1960
2. December 1960
3. January 1961
4. February 1961
5. March 1961
6. April 1961Box 72 - Folder #:
Subseries II-D, OTHER SPECIALIZED ACCOUNTING RECORDS, Boxes 73-77 and Volumes 127-152.
Box 72 (cont.):
Volume 127, December 1953-June 1954. Audits, 1953-56 (six volumes). These volumes list the number of the audit, the account name, and amount. Entries in volumes are made chronologically.
Volume 128, June-December 1954
Volume 129, December 1954-June 1955
Volume 130, June-November 1955
Volume 131, November 1955-May 1956 (cover damaged)
Volume 132, May-July 1956
Volume 133, Bill Register, 1934-44 (See description reference #114 insert)
Volume 134, Cash Receipts Journal, 1960-61. Organized chronologically, this journal records the amount of a receipt and the account number to which these are posted int he general ledger. If the receipt was from a bank, then the amount is listed under the bank's name.
Volume 135, 1953-62. This volume lists shipper (payee) consignee, freight bill number, date of shipment, and other information about the COD shipment.
Volume 136, 1962-63
Volume 137, Lists chronologically unremitted COD amounts.
Volume 138, Consignee Journal, 1951-53. Organized chronologically, this journal lists freight consignees, check numbers, and amounts.
Volume 139, Controlling Accounts Ledger #4, 1940-46. Organized by account, this ledger lists credits and debits. Note: Placed at the front of the ledger is an ET&WNC railroad "Employees War Bond Deduction Ledger," 1943-45
Volume 140, March 2955-December 1961. [Register No. 2] Organized chronologically, these registers record payments made by ET&WNC Transportation to other freight companies.
Volume 141, January 1962-December 1965. [Interline Register No. 3]Box 73:
Volume 142, entries 1-658, April 1942-October 1945, 1 of 3
Box 74:
Volume 142, entries 159-1389, October 1945-November 1949, 2 of 3
Box 75:
Volume 142, entries 1390-1924, November 1949-December 1952, 3 of 3
Box 76:
Volume 143, June 1953-June 1955
Volume 144, July 1955-November 1956 (damaged)Box 77A:
Volume 145, December 1956-June 1958
Volume 146, July 1958-June 1959
Volume 147, July 1959-June 1960
Volume 148, July 1960-April 1961
Volume 149, May 1961-October 1961
Volume 150, Profit/Loss Ledger, 1955-56. Organized chronologically, this ledger records debits and credits to individually numbered accounts. Figures are posted to a general ledger (not par of the collection). Note: This volume does not fit any of the previous descriptions of general or specialized journals and ledgers. It is neither a general journal of original entry, nor a ledger of final entry. Although it has some characteristics of a cash book, it does not resemble other cash books in the collection.Box 77B:
Volume 151, Receipt Book: Tire repair and replacement, 1960-70.
Volume 152, Truck Revenue and Depreciation Ledger, 1939-50. Lists revenues from truck equipment and depreciation of that equipment. Organized by accounts.
Subgroup D includes the financial records of the subsidiaries of both Cranberry Corporation and its successors, East Tennessee and Western North Carolina Transportation Company. Subgroup D by and large contains the same type of accounting records as previous subgroups. Descriptions of frequently mentioned records (e.g. balance sheets and supporting statements, cash books) are found in the Appendix of this guide. Description of other types of records are provided in the series and subseries summaries.
Series I, TENNOLINA CORPORATION, 1939-47, Box 78 and volumes 153-154.
Series I contains financial records of Tennolina Corporation, Tennalina, created in 1939 as a subsidiary of Cranberry Corporation, took over the properties and assets of the Cranberry Furnace Company. Records are arranged alphabetically by type of record. NOTE: Journal vouchers include Cranberry Furnace Company records. Arranged chronologically.
Volume 153, Cash Book, 1935-40
Box 78 - Folder #:
1. July-December 1939
2. January-December 1940
3. January-December 1941
4. January-December 1942
5. January-December 1943
6. January-December 1944
7. January-December 1945
8. January 1946-June 1947
9. July 1935-December 1936
10. January 1937-June 1939Volume 154, Rent Receipt Book, December 1938-February 1948. Contains receipts for rent paid. Note: Not identified as Tennolina, but Tennolina took over rental properties, including houses, owned by Cranberry Furnace Company.
Series II, EAST TENNESSEE AND WESTERN NORTH CAROLINA RAILROAD, 1940-66, Boxes 79-102 and Volumes 155-161.
Series II consists of the Specialized accounting records of ET& WNC Railroad for the years 1940-66. During this period ETWNC was a subsidiary of Cranberry Corporation (1940-41) and of East Tennessee and Western North Carolina Transportation Company (1941-66).
Subseries II-A, BALANCE SHEETS AND SUPPORTING STATEMENTS, 1942-60, Boxes 79-81.
Subseries II-A consists of balance sheets and supporting statements. [See the Appendix for description of record type.] Arranged chronologically. Most recent dates are filed last in each folder.
Box 79 - Folder #:
1. April-December 1942
2. January-December 1943
3. January-June 1944
4. July-December 1944
5. January-June 1945
6. July-December 1945
7. January-December 1946
8. January-December 1947Box 80 - Folder #:
1. January-June 1948
2. July-December 1948
3. January-June 1949
4. July-December 1949
5. January-December 1950
6. January-December 1951
7. January-June 1952
8. July-December 1952
9. January-December 1953Box 81 - Folder #:
1. January-June 1954
2. July-December 1955
3. January-December 1956
4. January-December 1956
5. January-December 1957
6. January-December 1958
7. January-December 1959
8. January-June 1960Subseries II-B, JOURNAL REPORTS, 1942-61, Boxes 82-94.
Subseries II-B consists of Journal Reports, 1942-61. [See the Appendix for description of journal reports.] Arranged chronologically.
Box 82 - Folder #:
1. January-February 1942
2. March-April 1942
3. May 1942
4. June 1942
5. July-August 1942
6. September-October 1942Box 83 - Folder #:
1. November-December 1942
2. January-February 1943
3. March-April 1943
4. May-June 1943
5. July-August 1943
6. September-October 1943Box 84 - Folder #:
1. November-December 1943
2. January-February 1944
3. March-April 1944
4. May-June 1944
5. July-August 1944
6. September-October 1944
7. November-December 1944Box 85 - Folder #:
1. January-February 1945
2. March-April 1945
3. May-June 1945
4. July-August 1945
5. September-October 1945
6. November-December 1945
7. January-February 1946Box 86 - Folder #:
1. March-April 1946
2. May-June 1946
3. July-August 1946
4. September-October 1946
5. November-December 1946
6. January-March 1947
7. April 1947Box 87 - Folder #:
1. May 1947
2. June 1947
3. July-August 1947
4. September-October 1947
5. November-December 1947
6. January-March 1948
7. April-May 1948Box 88 - Folder #:
1. June 1948
2. July-August 1948
3. September-October 1948
4. November-December 1948
5. January 1949 (February-November 1949 missing)
6. December 1949
7. January-February 1950
8. March-April 1950
9. May 1950Box 89 - Folder #:
1. June-July 1950
2. August-October 1950 (November 1950-June 1952 missing)
3. July-August 1952
4. September-October 1952
5. November-December 1952
6. January-February 1953
7. March-April 1953
8. May-June 1953
9. July 1953Box 90 - Folder #:
1. August-September 1953
2. October-December 1953
3. January-February 1954
4. March-May 1954
5. June-August 1954
6. September-October 1954
7. November-December 1954
8. January-February 1955Box 91 - Folder #:
1. March-May 1935
2. June-July 1955
3. August-October 1955
4. November-December 1955
5. January-February 1956
6. March-Mary 1956
7. June-August 1956
8. September-October 1956Box 92 - Folder #:
1. November-December 1956
2. January-March 1957
3. April-June 1957
4. July-September 1957
5. October-December 1957
6. January-March 1958
7. May-June 1958
8. July-August 1958Box 93 - Folder #:
1. September-October 1958
2. November-December 1958
3. January-March 1959
4. April-June 1959
5. July-September 1959
6. October-December 1959
7. January-March 1960Box 94 - Folder #:
1. April-June 1960
2. July-September 1960
3. October-December 1960
4. January-February 1961
5. March-May 1961Subseries II-C, OTHER ACCOUNTS, Boxes 94-103 and Volumes 155-161.
Subseries II-C includes both original and final entry specialized accounting records. Arranged alphabetically by type.
Box 94 (cont.):
Volume 155, Cash Book #9, 1939-45
Volume 156, Cash Book #10, 1945-59Box 95:
Volume 157, Cash Book #11, 1959-64
Volume 158, Cash Voucher Register, 1943-56Box 96:
Volume 159, Cash Voucher Register, 1956-64
Volume 160, Controlling Accounts Ledger, 1934-55. Consists of both credit and debit entries for controlling accounts.Box 97:
Journal Entries #1675-2323, January 1943-August 1946
Box 98:
Journal Entries #2324-2981, September 1946-August 1950
Box 99:
Journal Entries #2982-3416, September 1950-June 1953
Box 100:
Journal Entries #3417-3800, July 1953-December 1955
Box 101:
Journal Entries #3801-4433, January 1956-December 1959
Volume 161, Profit/Loss Ledger, 1954. Includes credits and disbursements to numbered accounts and to a general ledger. Ledger organized chronologically. Beginning of ledger damaged.Station Agents Balance Sheets, 1942-44. Arranged chronologically.
Box 102 - Folder #:
1. November-December 1942
2. January-June 1943
3. July-December 1943
4. January-June 1944Box 103:
Waybill Register, 1963-66. Lists the date of the waybill, waybill number, weight in load, and revenues from the haul. Register arranged chronologically and by sequential number of waybill.
Series III, INTER-CITY TRUCKING COMPANY, 1956-62, Boxes 103-110 and Volumes 162-164.
Series III includes specialized accounting records of Inter-City Trucking. These records are arranged alphabetically by type of record, then where applicable, chronologically within a group of documents of a particular type. (e.g., Journal Reports are arranged chronologically.) Note that the Audit Register, 1954-56 and the Disbursement Register, 1956-60 have been kept together because it appears that the Disbursement Register succeeds Audit Register. Also, note that some materials pre-date ET&WNC's purchase of Inter-City.
Volume 162, Audit Register, 1954-56. Consists of a listing of drafts by draft (audit) number and date of draft. Note: between pages 86-87 identified book as an "old" Inter-City book on a Memphis bank.
Volume 163, Disbursement Register, 1956-60. Similar to the audit book, this register lists date a bill was paid, to whom paid, check number, code # (account number, perhaps), and amount of check. Register organized chronologically and sequentially by check number. Checks numbered consecutively throughout the period covered by the register.Box 104 - Folder #:
1. Balance Sheets and Supporting Statements, April-September 1956
2. Balance Sheets and Supporting Statements, October-December 1956
3. Balance Sheets and Supporting Statements, January-June 1957
4. Balance Sheets and Supporting Statements, July-December 1957
5. Balance Sheets and Supporting Statements, January-June 1958
6. Balance Sheets and Supporting Statements, July-December 1958
7. Balance Sheets and Supporting Statements, January-June 1959Box 105 - Folder #:
1. Balance Sheets and Supporting Statements, July-December 1959
2. Balance Sheets and Supporting Statements, January-July 1960
3. Journal Reports, May 1956
4. Journal Reports, June-July 1956
5. Journal Reports, August-September 1956
6. Journal Reports, October-November 1956
7. Journal Reports, December 1956Box 106 - Folder #:
1. Journal Reports, January-February 1957
2. Journal Reports, March-April 1957
3. Journal Reports, May-June 1957
4. Journal Reports, July 1957
5. Journal Report, August-September 1957
6. Journal Report, October-November 1957Box 107 - Folder #:
1. Journal Reports, December 1957
2. Journal Reports, January-February 1958
3. Journal Reports, March-April 1958
4. Journal Reports, May 1958
5. Journal Reports, June-July 1958
6. Journal Reports, August-September 1958
7. Journal Reports, October-November 1958Box 108 - Folder #:
1. Journal Reports, December 1958
2. Journal Reports, January-February 1959
3. Journal Reports, March 1959
4. Journal Reports, April 1959
5. Journal Reports, May-June 1959
6. Journal Reports, July-August 1959
7. Journal Reports, September 1959Box 109 - Folder #:
1. Journal Reports, October-November 1959
2. Journal Reports, December 1959
3. Journal Reports, January 1960
4. Journal Reports, February-March 1960
5. Journal Reports, April-May 1960
6. Journal Reports, June 1960Box 110 - Folder #:
1. Journal Reports, July 1960, 1 of 3
2. Journal Reports, July 1960, 2 of 3
3. Journal Reports, July 1960, 3 of 3Volume 164, Tire Shop Journal, 1950-62. Includes correspondence from the operations manager to the tire shop head concerning such issues as hourly wages of tire shop employees, repair and purchase of tires, and price lists of equipment used in the tire shop. Journal begins before 1956 purchase of Inter-City. Note that even after 1956 purchase, letterhead used may be either that of ETWNC Transportation or of Inter-City Trucking.
Within the collection, there are a number of different types of general and specialized accounting records. Definitions for the most common records are given below. When these records are included within a series or subseries, instead of repeating a description, reference will be made to the explanations provided here. For additional information on accounting records, consult Dennis E. Meissner, "The Evaluation of Modern Business Accounting Records," Midwestern Archivist, vol. 5, no. 2, 1981. (A copy of this article is contained in the case file for the East Tennessee and Western North Carolina Transportation Company.)
General accounting records. Refers to primary records of entry, such as journals and ledgers. The general journal is the principal accounting record of original entry, and thus is the most basic and inclusive of accounting records. Financial transactions, both credits and disbursements, are entered into the journal either at the end of the month or at regular intervals. Usually the transactions are not entered on the day of their occurrence. As the transactions are entered, the total amount of money is credited to one account and debited to another. Account titles and general ledger page (folio) numbers are cited in the entry, allowing the researcher to follow transactions from the journal to the ledger. A short narrative description of the significant elements of the transaction may be included in the entry (e.g., reason for the transaction, where money, goods or services came from or went, and other data bearing on the transaction). The general journal provides the only complete chronological listing of transactions.
The general ledger, also a general accounting record, is the primary record of final entry. All transactions listed chronologically in the general and special journals are in turn classified under the company accounts to which they apply. Each of the company's controlling and/or individual accounts (cofreight charges, purchases of construction equipment, etc.), include transactions involving the company's creditors or debtors. Individual accounts document transactions with a particular creditor or debtor, regardless of the type of transaction. Each ledger page is divided vertically into two parts, the left side registering debits and the right side credits. Each entry, whether debit or credit, includes date, nature and amount of transaction, as well as the number of the journal page containing the original entry. Transactions on each ledger page are in chronological order. Ledgers usually contain an index to constituent accounts.
Specialized accounting records. Refers to special purpose accounting records, among them the cash book, cash voucher register, balance sheet and supporting statements, the journal report, and the journal entry. Other specialized accounting records are described in their particular series and subseries.
• The balance sheet and supporting statements provide summary financial information. Balance sheets provide monthly and/or semi-annual and annual summaries regarding capital and cash flow. Included may be profit and loss statements, statements of yearly assets and liabilities, comparisons of current monthly statistics with the previous month and with the same month of the previous year. Trial balances (hand-written account entry sheets) may also be included.
• The cash book serves as a special record of original entry for transactions that involve cash received or cash disbursed. As a general rule, transactions recorded in the cash book are not recorded in the general journal. The format and content of the cash book are similar to those of the general journal in that it provides a chronological account of all cash transactions, a record of the ledger accounts credited and debited in each transaction, the person or company receiving or making a payment, and sometimes a brief synopsis of the transaction. The right-hand page of the cash book records disbursements, while the left-hand page records credits. Entries generally were recorded on the day of the transaction.
• The cash voucher register is another special record of original entry. It lists chronologically vouchers made out in response to invoices for payment received by a company. When an invoice is received, a voucher is made out and assigned a sequential number. The voucher register lists the amount paid, to whom it will be paid, and usually the ledger account to which the expenditure is to be charged. The cash voucher register provides a record of liabilities incurred by a firm on any given day. Note that since the voucher had to be audited and approved for payment, sometimes the payment is referred to as a audit, and an audit book might actually be a voucher register and not an audit of the accounts of a firm.
• The journal report consists of supporting statements used probably as a basis for entries into the general journal. Included in the journal reports are vouchers for controlling accounts, invoices paid, accounting worksheets, and duplicates of journal entries.
• The journal entry is a financial entry drafted before its inclusion into the general journal. Journal entries may be found arranged sequentially by number and bound into volumes.
• Journal Voucher Register: left-hand side of volume chronologically records vouchers made out to creditors, while the right-hand side of the journal voucher register records disbursements and revenue accounts. Folio page references correspond to general ledger pages.