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Lee L. Summers and Company Daybooks and Ledgers, 1889-1896. Local government records collection, Pulaski County Court Records. The Library of Virginia, Richmond, Va. 23219.
These items came to the Library of Virginia in transfers of court papers from Pulaski County under the accession number 43684.
Lee L. Summers and Company operated in Pulaski County, Va., during the nineteenth century and were dealers in hay, corn, oats, chop, and mill-feed.
The volumes were used as exhibits in the chancery case L. L. Summers versus James Gemmell and others heard in the Circuit Court of Pulaski County.
Lee L. Summers and Company records consist of two daybooks and two ledgers.
Daybooks, 1889-1890 and 1892-1893, record transactions on a daily basis as they occurred. Information found in each entry includes date, customer name, merchandise purchased, and monies debited and credited. Items purchased include hay, straw, meal, chop, and oats. Account information was transferred to the corresponding ledgers and listed under the customer's name. Employee accounts were often recorded in the daybooks and note the wages paid for tasks such as hauling hay. Also recorded in the Daybook are entries for the company's incidental expenses such as postage and the costs of sending telegrams.
Ledgers, 1889-1891 and 1891-1896, record the accounts of individual customers. Entries are organized in chronological order under the individual account name. Each entry includes the date the transaction occurred, items purchased, and monies debited and credited. Also included in the ledgers are lists of bills receivable and a record of deposits and withdrawals from the Pulaski National Bank.
For additional information see the Pulaski (Va.) Chancery Cause, L. L. Summers versus James Gemmell and others. It can be found in the Chancery Records Index at the Library of Virginia. The index number is 1905-035.