Foster Lumber Company, 1905-1957 | East Texas Research Center

Collection Overview

Title: Foster Lumber Company, 1905-1957Add to your cart.

ID: F/5

Extent: 75.0 Linear Feet

Subjects: Business records, Foster, John McCullough, 1832-1899, Foster Lumber Company -- Records and correspondence, Lumbering -- Texas, Lumber trade, Sawmills -- Texas

Scope and Contents of the Materials

This collection consists of the business records for the Foster Lumber Company.

Collection Historical Note

The Foster Lumber Company, under founder John McCullough Foster, established its first retail lumberyard at Randolph, Kansas, in 1879. By 1894, the Foster Lumber Company had acquired land in Montgomery County, Texas, near the present day town of Fostoria, formerly known as Clinesburg. Most of the company's Texas business was concerned with timberlands and sawmill operations to support their retail yards.

In 1905, the company constructed a big saw mill at Fostoria and began operations there the next year. At the time of its construction the mill was said to be the fastest one in the South. The company town was cleaner and better equipped than the average milltown at that time. Continuing to add to its holdings of Texas timberland, the company eventually expanded to include land in Polk, Harris, San Jacinto and adjoining counties in addition to its Montgomery County holdings.

Subject/Index Terms

Business records
Foster, John McCullough, 1832-1899
Foster Lumber Company -- Records and correspondence
Lumbering -- Texas
Lumber trade
Sawmills -- Texas

Administrative Information

Repository: East Texas Research Center

Access Restrictions: Open for reseaerch.

Acquisition Method: Gift

Box and Folder Listing

Browse by Box:

[Box 1],
[Box 2],
[Ledger 1: Foster Lumber Company],

Ledger 1 : Foster Lumber CompanyAdd to your cart.
Volume 1: Insurance (2 vols), 1908-[1910]Add to your cart.

v.1 Oct. 1908-Jan. 1909

v.2 Oct -Feb. [1910]

Volume 2: Record Books (3 vols), 1947-1957Add to your cart.

Records of expenses, including salaries and bonuses, trial balances, balance sheets, inventories, shipments.

v.1 1947-1953

v.2 1953-1955

v.3 1956-1957

Volume 3: Outstanding  Time Memos (1 vol), 1938-June 1941Add to your cart.
Volume 4: Expense Record (1 vol), 1906-1908Add to your cart.
Volume 5: Lumber Sales/ Report (2 vols), Jan 1903-Apr 1904Add to your cart.
Volume 6: Social Security Record (2 vols), Jan. 1937-Dec. 1939 and Jan. 1940 June 1941Add to your cart.
Lists the names of employees, their wages and the amount of tax
Volume 7: Inventory (2 vols), December 31, 1902 and January 1, 1907 and for July 1, 1907Add to your cart.
For Clinesburg merchandise and store fixture values
Volume 8: Daily Transactions, 1904-1905Add to your cart.

1. Clinesburg, Texas Dec. 19, 1904-July 31, 1905

2. Leonidas, Texas Apr. 1, 1905 - Aug. 1, 1905

Volume 9: Lumber Invoices  (5 vols), 1947-1951Add to your cart.
Volume 10: Record Book of Rolo Switch Planning Mill (1 vol), August 1893 - January 1895Add to your cart.
Volume 11: Records of Payment (3 vols), 1908Add to your cart.

1. January 1908-July 1908 (725 pages)

2. July 1908 - November 1908 (496 pages)

3. November 1908- December 1908 (314 pages)

Volume 12: Reciepts (6 vols), March 1906- March 1913Add to your cart.
Names and amounts "to be deducted from any amount that may now or hereafter be due" them.
Volume 13: Ledgers (vol 4), 1900-1913Add to your cart.

Contain accounts (both individual and operating expenses, etc.). Practically no explanations given for most entries.

1. 1900-1903 (362 pages)

2. Dec. 1902-Feb. 1906 (451 pages)

3. 1906-1909 (489 pages)

4. 1910-1913 (516 pages)

Volume 14: Advanced Wages (1 vol), 1917-1922Add to your cart.
Individual accounts of advances on wages with very few notations as to what the advances are for.
Volume 15: Payroll (1 vol), 119-1920Add to your cart.
Names and wages for each month are given. (Jobs or duties not given)
Volume 16: Labor Record (1 vol), Jan. 1, 1934-Dec. 1949Add to your cart.
Each day's labor expense is recorded under separated divisions, such as, Logging, Loader, Shipping, Machine Shop, etc.
Volume 17: Day Book, Payroll (2 vols), March 1922 - May 1923,  May 1933 - June 1937Add to your cart.

1. March 1922 - May 1923- Lists names and amounts. No further explanations.

2. May 1933 - June 1937 - Same as above.

Volume 18: Ledgers (4 vols), 1914-1951Add to your cart.
Accounts are grouped under separate headings such as Investment Accounts, Banks, Advanced Wages, Accounts Payable, Miscellaneous Accounts, and others.
Volume 19: Record of Wages (1 vol), 1918Add to your cart.
Record of salaries and wages paid out in 1918. The name and amount is given and in some cases, the department.
Volume 20: Sales Registers (5 vols), 1916-1954Add to your cart.
Gives date of sale, invoice number, car initial and number consignee, destination, grade of lumber, number of feet, and total value.
Volume 21: Payroll (5 vols), 1902-1906Add to your cart.
These books list the workers' names, number of dates worked each month, rate. Date paid is given also.
Volume 22: Payroll Ledger (1 vol), July 1906Add to your cart.
Volume 23: Letters (20 vols), October 1902 - January 1912Add to your cart.
Correspondence of Foster Lumber Company. Also, some lumber invoices.
Volume 24: Journals (5 vol), 1905-1905Add to your cart.
These journals are earlier than the ten larger journals. Double entries for accounts which include Payroll, other Expenses, Purchases, and Sales. (Tagged with letters A-E)
Volume 25: Cash Books (4 vols), August 1905 - August 1925Add to your cart.
Record cash, both debit and credit. Debit is on left-hand page, and includes sales, etc. Credit is on right-hand page and includes payroll, general expenses, etc. (In August, 1925, accounts transferred to Cash Journal)
Volume 26: Journals (10 vols), August 1905 - August 1925Add to your cart.
Expenses, including wages, are entered in these journals. The total amount of expenses is given in the column on right and is broken down individually in the column on left.
Volume 27: Merchandise Purchases Journals (11 vols), October 1915 - February 1957Add to your cart.
List date of invoice, from whom bought, date of settlement, and distribution of purchases.
Volume 28: Voucher Registers (4 vols), July 1905-August 1925Add to your cart.
Record the names of whom the voucher favors, their addresses. Also tells what it is for, whether for merchandise, feed, sundries, etc.
Volume 29: Commissary Accounts (3 vols), 1903-1904Add to your cart.
Purchases made at commissary with purchasers' names and prices for items bought. (Called "Ledger," "Journal," and "Day Book").

Browse by Box:

[Box 1],
[Box 2],
[Ledger 1: Foster Lumber Company],


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