Foster Lumber Company, 1905-1957 | East Texas Research Center
Extent: 75.0 Linear Feet
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.
Access Restrictions: Open for reseaerch.
Acquisition Method: Gift
Browse by Box:
[Ledger 1: Foster Lumber Company],
- Ledger 1 : Foster Lumber Company
- Volume 1: Insurance (2 vols), 1908-
v.1 Oct. 1908-Jan. 1909
v.2 Oct -Feb. 
- Volume 2: Record Books (3 vols), 1947-1957
Records of expenses, including salaries and bonuses, trial balances, balance sheets, inventories, shipments.
- Volume 3: Outstanding Time Memos (1 vol), 1938-June 1941
- Volume 4: Expense Record (1 vol), 1906-1908
- Volume 5: Lumber Sales/ Report (2 vols), Jan 1903-Apr 1904
- Volume 6: Social Security Record (2 vols), Jan. 1937-Dec. 1939 and Jan. 1940 June 1941
- 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, 1907
- For Clinesburg merchandise and store fixture values
- Volume 8: Daily Transactions, 1904-1905
1. Clinesburg, Texas Dec. 19, 1904-July 31, 1905
2. Leonidas, Texas Apr. 1, 1905 - Aug. 1, 1905
- Volume 9: Lumber Invoices (5 vols), 1947-1951
- Volume 10: Record Book of Rolo Switch Planning Mill (1 vol), August 1893 - January 1895
- Volume 11: Records of Payment (3 vols), 1908
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 1913
- Names and amounts "to be deducted from any amount that may now or hereafter be due" them.
- Volume 13: Ledgers (vol 4), 1900-1913
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), 1917-1922
- Individual accounts of advances on wages with very few notations as to what the advances are for.
- Volume 15: Payroll (1 vol), 119-1920
- Names and wages for each month are given. (Jobs or duties not given)
- Volume 16: Labor Record (1 vol), Jan. 1, 1934-Dec. 1949
- 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 1937
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), 1914-1951
- 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), 1918
- 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), 1916-1954
- 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), 1902-1906
- 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 1906
- Volume 23: Letters (20 vols), October 1902 - January 1912
- Correspondence of Foster Lumber Company. Also, some lumber invoices.
- Volume 24: Journals (5 vol), 1905-1905
- 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 1925
- 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 1925
- 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 1957
- List date of invoice, from whom bought, date of settlement, and distribution of purchases.
- Volume 28: Voucher Registers (4 vols), July 1905-August 1925
- 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), 1903-1904
- Purchases made at commissary with purchasers' names and prices for items bought. (Called "Ledger," "Journal," and "Day Book").
Browse by Box:
[Ledger 1: Foster Lumber Company],