{"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957","next":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026page=2","last":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026page=6"},"meta":{"pages":{"current_page":1,"next_page":2,"prev_page":null,"total_pages":6,"limit_value":10,"offset_value":0,"total_count":53,"first_page?":true,"last_page?":false}},"data":[{"id":"vi_vi04376_c01_c03_c01","type":"Item","attributes":{"title":"Barcode Number 1124168: Benedict Coal Corporation Cash Journal, \n\t\t\t1948-1949","breadcrumbs":{"id":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c03_c01#breadcrumbs","type":"document_value","attributes":{"value":{"ref_ssi":"vi_vi04376_c01_c03_c01","ref_ssm":["vi_vi04376_c01_c03_c01"],"id":"vi_vi04376_c01_c03_c01","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376_c01_c03","parent_ssi":"vi_vi04376_c01_c03","parent_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c03"],"parent_ids_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c03"],"parent_unittitles_ssm":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957"],"parent_unittitles_tesim":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957","Barcode Number 1124168: Benedict Coal Corporation Cash Journal, \n\t\t\t1948-1949"],"title_filing_ssi":"Benedict Coal Corporation Cash Journal, \n\t\t\t 1948-1949\n\t\t\t\t","title_ssm":["Barcode Number 1124168: Benedict Coal Corporation Cash Journal, \n\t\t\t1948-1949"],"title_tesim":["Barcode Number 1124168: Benedict Coal Corporation Cash Journal, \n\t\t\t1948-1949"],"normalized_title_ssm":["Barcode Number 1124168: Benedict Coal Corporation Cash Journal, \n\t\t\t1948-1949"],"component_level_isim":[3],"repository_ssim":["Library of Virginia"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"has_online_content_ssim":["false"],"child_component_count_isi":0,"level_ssm":["Item"],"level_ssim":["Item"],"sort_isi":11,"_nest_path_":"/components#0/components#2/components#0","timestamp":"2026-05-21T09:16:09.210Z","collection":{"numFound":1,"start":0,"numFoundExact":true,"docs":[{"id":"vi_vi04376","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376","ead_source_url_ssi":"data/lva/vi04376.xml","title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"level_ssm":["collection"],"level_ssim":["Collection"],"normalized_title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","35 volumes; 0.45 cubic feet (1 box).","The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n","This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907","Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n","Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n","Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"","Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.","There are no restrictions.\n","State Records Center - Archives Annex, Library of Virginia\n","English\n"],"collection_title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"repository_ssm":["Library of Virginia"],"repository_ssim":["Library of Virginia"],"creator_ssm":["Lee County (Va.) Circuit Court\n"],"creator_ssim":["Lee County (Va.) Circuit Court\n"],"acqinfo_ssim":["These items came to the Library of Virginia in a shipment of court papers from Lee County under an undated accession.\n"],"has_online_content_ssim":["false"],"physdesc_tesim":["35 volumes; 0.45 cubic feet (1 box)."],"accessrestrict_html_tesm":["\u003cp\u003eThe Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n\u003c/p\u003e"],"accessrestrict_heading_ssm":["Access Restrictions\n"],"accessrestrict_tesim":["The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n"],"arrangement_html_tesm":["\u003cp\u003eThis collection is arranged into three series: \u003clist type=\"simple\"\u003e\n\u003citem\u003eSeries I: Business Records of the Benvir Coal Company, 1934-1957\u003c/item\u003e\n\u003citem\u003eSeries II: Business Records of Castleton Wade, 1882-1894\u003c/item\u003e\n\u003citem\u003eSeries III: Business Records of Thad Grabeel, 1904-1907\u003c/item\u003e\n\u003c/list\u003e\n\u003c/p\u003e"],"arrangement_heading_ssm":["Arrangement\n"],"arrangement_tesim":["This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907"],"bioghist_html_tesm":["\u003cp\u003e\u003cemph render=\"bold\"\u003eContext for Record Type:\u003c/emph\u003e Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eLocality History:\u003c/emph\u003e Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n\u003c/p\u003e"],"bioghist_heading_ssm":["Historical Information\n"],"bioghist_tesim":["Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n"],"prefercite_html_tesm":["\u003cp\u003e Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n\u003c/p\u003e"],"prefercite_tesim":[" Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n"],"processinfo_html_tesm":["\u003cp\u003ePrior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.\u003c/p\u003e","\u003cp\u003eThe Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. \u003c/p\u003e","\u003cp\u003eEncoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n\u003c/p\u003e"],"processinfo_heading_ssm":["Processing Information\n"],"processinfo_tesim":["Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n"],"relatedmaterial_html_tesm":["\u003cp\u003eAdditional Lee County Records can be found on microfilm at the Library of Virginia.  Consult \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/public/local/results_all.asp?CountyID=VA149\"\u003e\"A Guide to Virginia County and City Records on Microfilm.\"\u003c/extref\u003e\u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://ead.lib.virginia.edu/vivaxtf/view?docId=lva/vi03752.xml\"\u003eA Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"\u003c/extref\u003e\u003c/p\u003e"],"relatedmaterial_heading_ssm":["Related Material\n"],"relatedmaterial_tesim":["Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\""],"scopecontent_html_tesm":["\u003cp\u003eLee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003eThe business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.\u003c/p\u003e","\u003cp\u003eSubseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t\u003c/p\u003e","\u003cp\u003e\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\u003c/p\u003e","\u003cp\u003eThe mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t\u003c/p\u003e","\u003cp\u003e The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t\u003c/p\u003e","\u003cp\u003eLoose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Castleton Wade consists of an account book.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information: \u003c/emph\u003eThad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. \u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/chancery/full_case_detail.asp?CFN=105-1911-015#img\"\u003eLee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.\u003c/extref\u003e\u003c/p\u003e"],"scopecontent_heading_ssm":["Scope and Content\n"],"scopecontent_tesim":["Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel."],"userestrict_html_tesm":["\u003cp\u003eThere are no restrictions.\n\u003c/p\u003e"],"userestrict_heading_ssm":["Use Restrictions\n"],"userestrict_tesim":["There are no restrictions.\n"],"physloc_html_tesm":["\u003cphysloc label=\"Location\"\u003eState Records Center - Archives Annex, Library of Virginia\n\u003c/physloc\u003e"],"physloc_tesim":["State Records Center - Archives Annex, Library of Virginia\n"],"language_ssim":["English\n"],"total_component_count_is":52,"online_item_count_is":0,"component_level_isim":[0],"sort_isi":0,"timestamp":"2026-05-21T09:16:09.210Z"}]}},"label":"Breadcrumbs"}}},"links":{"self":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c03_c01"}},{"id":"vi_vi04376_c01_c03_c06","type":"Item","attributes":{"title":"Barcode Number 1124169: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t1951-1952","breadcrumbs":{"id":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c03_c06#breadcrumbs","type":"document_value","attributes":{"value":{"ref_ssi":"vi_vi04376_c01_c03_c06","ref_ssm":["vi_vi04376_c01_c03_c06"],"id":"vi_vi04376_c01_c03_c06","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376_c01_c03","parent_ssi":"vi_vi04376_c01_c03","parent_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c03"],"parent_ids_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c03"],"parent_unittitles_ssm":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957"],"parent_unittitles_tesim":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957","Barcode Number 1124169: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t1951-1952"],"title_filing_ssi":"Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t 1951-1952\n\t\t\t\t\t","title_ssm":["Barcode Number 1124169: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t1951-1952"],"title_tesim":["Barcode Number 1124169: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t1951-1952"],"normalized_title_ssm":["Barcode Number 1124169: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t1951-1952"],"component_level_isim":[3],"repository_ssim":["Library of Virginia"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"has_online_content_ssim":["false"],"child_component_count_isi":0,"level_ssm":["Item"],"level_ssim":["Item"],"sort_isi":16,"_nest_path_":"/components#0/components#2/components#5","timestamp":"2026-05-21T09:16:09.210Z","collection":{"numFound":1,"start":0,"numFoundExact":true,"docs":[{"id":"vi_vi04376","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376","ead_source_url_ssi":"data/lva/vi04376.xml","title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"level_ssm":["collection"],"level_ssim":["Collection"],"normalized_title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","35 volumes; 0.45 cubic feet (1 box).","The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n","This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907","Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n","Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n","Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"","Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.","There are no restrictions.\n","State Records Center - Archives Annex, Library of Virginia\n","English\n"],"collection_title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"repository_ssm":["Library of Virginia"],"repository_ssim":["Library of Virginia"],"creator_ssm":["Lee County (Va.) Circuit Court\n"],"creator_ssim":["Lee County (Va.) Circuit Court\n"],"acqinfo_ssim":["These items came to the Library of Virginia in a shipment of court papers from Lee County under an undated accession.\n"],"has_online_content_ssim":["false"],"physdesc_tesim":["35 volumes; 0.45 cubic feet (1 box)."],"accessrestrict_html_tesm":["\u003cp\u003eThe Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n\u003c/p\u003e"],"accessrestrict_heading_ssm":["Access Restrictions\n"],"accessrestrict_tesim":["The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n"],"arrangement_html_tesm":["\u003cp\u003eThis collection is arranged into three series: \u003clist type=\"simple\"\u003e\n\u003citem\u003eSeries I: Business Records of the Benvir Coal Company, 1934-1957\u003c/item\u003e\n\u003citem\u003eSeries II: Business Records of Castleton Wade, 1882-1894\u003c/item\u003e\n\u003citem\u003eSeries III: Business Records of Thad Grabeel, 1904-1907\u003c/item\u003e\n\u003c/list\u003e\n\u003c/p\u003e"],"arrangement_heading_ssm":["Arrangement\n"],"arrangement_tesim":["This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907"],"bioghist_html_tesm":["\u003cp\u003e\u003cemph render=\"bold\"\u003eContext for Record Type:\u003c/emph\u003e Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eLocality History:\u003c/emph\u003e Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n\u003c/p\u003e"],"bioghist_heading_ssm":["Historical Information\n"],"bioghist_tesim":["Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n"],"prefercite_html_tesm":["\u003cp\u003e Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n\u003c/p\u003e"],"prefercite_tesim":[" Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n"],"processinfo_html_tesm":["\u003cp\u003ePrior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.\u003c/p\u003e","\u003cp\u003eThe Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. \u003c/p\u003e","\u003cp\u003eEncoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n\u003c/p\u003e"],"processinfo_heading_ssm":["Processing Information\n"],"processinfo_tesim":["Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n"],"relatedmaterial_html_tesm":["\u003cp\u003eAdditional Lee County Records can be found on microfilm at the Library of Virginia.  Consult \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/public/local/results_all.asp?CountyID=VA149\"\u003e\"A Guide to Virginia County and City Records on Microfilm.\"\u003c/extref\u003e\u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://ead.lib.virginia.edu/vivaxtf/view?docId=lva/vi03752.xml\"\u003eA Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"\u003c/extref\u003e\u003c/p\u003e"],"relatedmaterial_heading_ssm":["Related Material\n"],"relatedmaterial_tesim":["Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\""],"scopecontent_html_tesm":["\u003cp\u003eLee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003eThe business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.\u003c/p\u003e","\u003cp\u003eSubseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t\u003c/p\u003e","\u003cp\u003e\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\u003c/p\u003e","\u003cp\u003eThe mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t\u003c/p\u003e","\u003cp\u003e The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t\u003c/p\u003e","\u003cp\u003eLoose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Castleton Wade consists of an account book.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information: \u003c/emph\u003eThad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. \u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/chancery/full_case_detail.asp?CFN=105-1911-015#img\"\u003eLee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.\u003c/extref\u003e\u003c/p\u003e"],"scopecontent_heading_ssm":["Scope and Content\n"],"scopecontent_tesim":["Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel."],"userestrict_html_tesm":["\u003cp\u003eThere are no restrictions.\n\u003c/p\u003e"],"userestrict_heading_ssm":["Use Restrictions\n"],"userestrict_tesim":["There are no restrictions.\n"],"physloc_html_tesm":["\u003cphysloc label=\"Location\"\u003eState Records Center - Archives Annex, Library of Virginia\n\u003c/physloc\u003e"],"physloc_tesim":["State Records Center - Archives Annex, Library of Virginia\n"],"language_ssim":["English\n"],"total_component_count_is":52,"online_item_count_is":0,"component_level_isim":[0],"sort_isi":0,"timestamp":"2026-05-21T09:16:09.210Z"}]}},"label":"Breadcrumbs"}}},"links":{"self":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c03_c06"}},{"id":"vi_vi04376_c01_c03_c07","type":"Item","attributes":{"title":"Barcode Number 1124170: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t1952-1953","breadcrumbs":{"id":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c03_c07#breadcrumbs","type":"document_value","attributes":{"value":{"ref_ssi":"vi_vi04376_c01_c03_c07","ref_ssm":["vi_vi04376_c01_c03_c07"],"id":"vi_vi04376_c01_c03_c07","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376_c01_c03","parent_ssi":"vi_vi04376_c01_c03","parent_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c03"],"parent_ids_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c03"],"parent_unittitles_ssm":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957"],"parent_unittitles_tesim":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957","Barcode Number 1124170: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t1952-1953"],"title_filing_ssi":"Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t 1952-1953\n\t\t\t\t\t","title_ssm":["Barcode Number 1124170: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t1952-1953"],"title_tesim":["Barcode Number 1124170: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t1952-1953"],"normalized_title_ssm":["Barcode Number 1124170: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t1952-1953"],"component_level_isim":[3],"repository_ssim":["Library of Virginia"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"has_online_content_ssim":["false"],"child_component_count_isi":0,"level_ssm":["Item"],"level_ssim":["Item"],"sort_isi":17,"_nest_path_":"/components#0/components#2/components#6","timestamp":"2026-05-21T09:16:09.210Z","collection":{"numFound":1,"start":0,"numFoundExact":true,"docs":[{"id":"vi_vi04376","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376","ead_source_url_ssi":"data/lva/vi04376.xml","title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"level_ssm":["collection"],"level_ssim":["Collection"],"normalized_title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","35 volumes; 0.45 cubic feet (1 box).","The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n","This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907","Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n","Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n","Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"","Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.","There are no restrictions.\n","State Records Center - Archives Annex, Library of Virginia\n","English\n"],"collection_title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"repository_ssm":["Library of Virginia"],"repository_ssim":["Library of Virginia"],"creator_ssm":["Lee County (Va.) Circuit Court\n"],"creator_ssim":["Lee County (Va.) Circuit Court\n"],"acqinfo_ssim":["These items came to the Library of Virginia in a shipment of court papers from Lee County under an undated accession.\n"],"has_online_content_ssim":["false"],"physdesc_tesim":["35 volumes; 0.45 cubic feet (1 box)."],"accessrestrict_html_tesm":["\u003cp\u003eThe Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n\u003c/p\u003e"],"accessrestrict_heading_ssm":["Access Restrictions\n"],"accessrestrict_tesim":["The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n"],"arrangement_html_tesm":["\u003cp\u003eThis collection is arranged into three series: \u003clist type=\"simple\"\u003e\n\u003citem\u003eSeries I: Business Records of the Benvir Coal Company, 1934-1957\u003c/item\u003e\n\u003citem\u003eSeries II: Business Records of Castleton Wade, 1882-1894\u003c/item\u003e\n\u003citem\u003eSeries III: Business Records of Thad Grabeel, 1904-1907\u003c/item\u003e\n\u003c/list\u003e\n\u003c/p\u003e"],"arrangement_heading_ssm":["Arrangement\n"],"arrangement_tesim":["This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907"],"bioghist_html_tesm":["\u003cp\u003e\u003cemph render=\"bold\"\u003eContext for Record Type:\u003c/emph\u003e Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eLocality History:\u003c/emph\u003e Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n\u003c/p\u003e"],"bioghist_heading_ssm":["Historical Information\n"],"bioghist_tesim":["Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n"],"prefercite_html_tesm":["\u003cp\u003e Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n\u003c/p\u003e"],"prefercite_tesim":[" Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n"],"processinfo_html_tesm":["\u003cp\u003ePrior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.\u003c/p\u003e","\u003cp\u003eThe Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. \u003c/p\u003e","\u003cp\u003eEncoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n\u003c/p\u003e"],"processinfo_heading_ssm":["Processing Information\n"],"processinfo_tesim":["Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n"],"relatedmaterial_html_tesm":["\u003cp\u003eAdditional Lee County Records can be found on microfilm at the Library of Virginia.  Consult \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/public/local/results_all.asp?CountyID=VA149\"\u003e\"A Guide to Virginia County and City Records on Microfilm.\"\u003c/extref\u003e\u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://ead.lib.virginia.edu/vivaxtf/view?docId=lva/vi03752.xml\"\u003eA Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"\u003c/extref\u003e\u003c/p\u003e"],"relatedmaterial_heading_ssm":["Related Material\n"],"relatedmaterial_tesim":["Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\""],"scopecontent_html_tesm":["\u003cp\u003eLee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003eThe business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.\u003c/p\u003e","\u003cp\u003eSubseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t\u003c/p\u003e","\u003cp\u003e\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\u003c/p\u003e","\u003cp\u003eThe mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t\u003c/p\u003e","\u003cp\u003e The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t\u003c/p\u003e","\u003cp\u003eLoose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Castleton Wade consists of an account book.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information: \u003c/emph\u003eThad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. \u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/chancery/full_case_detail.asp?CFN=105-1911-015#img\"\u003eLee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.\u003c/extref\u003e\u003c/p\u003e"],"scopecontent_heading_ssm":["Scope and Content\n"],"scopecontent_tesim":["Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel."],"userestrict_html_tesm":["\u003cp\u003eThere are no restrictions.\n\u003c/p\u003e"],"userestrict_heading_ssm":["Use Restrictions\n"],"userestrict_tesim":["There are no restrictions.\n"],"physloc_html_tesm":["\u003cphysloc label=\"Location\"\u003eState Records Center - Archives Annex, Library of Virginia\n\u003c/physloc\u003e"],"physloc_tesim":["State Records Center - Archives Annex, Library of Virginia\n"],"language_ssim":["English\n"],"total_component_count_is":52,"online_item_count_is":0,"component_level_isim":[0],"sort_isi":0,"timestamp":"2026-05-21T09:16:09.210Z"}]}},"label":"Breadcrumbs"}}},"links":{"self":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c03_c07"}},{"id":"vi_vi04376_c01_c03_c08","type":"Item","attributes":{"title":"Barcode Number 1124171: Benedict Coal Corporation Cash Journal, \n\t\t\t\t1953-1954","breadcrumbs":{"id":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c03_c08#breadcrumbs","type":"document_value","attributes":{"value":{"ref_ssi":"vi_vi04376_c01_c03_c08","ref_ssm":["vi_vi04376_c01_c03_c08"],"id":"vi_vi04376_c01_c03_c08","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376_c01_c03","parent_ssi":"vi_vi04376_c01_c03","parent_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c03"],"parent_ids_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c03"],"parent_unittitles_ssm":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957"],"parent_unittitles_tesim":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957","Barcode Number 1124171: Benedict Coal Corporation Cash Journal, \n\t\t\t\t1953-1954"],"title_filing_ssi":"Benedict Coal Corporation Cash Journal, \n\t\t\t\t 1953-1954\n\t\t\t\t","title_ssm":["Barcode Number 1124171: Benedict Coal Corporation Cash Journal, \n\t\t\t\t1953-1954"],"title_tesim":["Barcode Number 1124171: Benedict Coal Corporation Cash Journal, \n\t\t\t\t1953-1954"],"normalized_title_ssm":["Barcode Number 1124171: Benedict Coal Corporation Cash Journal, \n\t\t\t\t1953-1954"],"component_level_isim":[3],"repository_ssim":["Library of Virginia"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"has_online_content_ssim":["false"],"child_component_count_isi":0,"level_ssm":["Item"],"level_ssim":["Item"],"sort_isi":18,"_nest_path_":"/components#0/components#2/components#7","timestamp":"2026-05-21T09:16:09.210Z","collection":{"numFound":1,"start":0,"numFoundExact":true,"docs":[{"id":"vi_vi04376","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376","ead_source_url_ssi":"data/lva/vi04376.xml","title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"level_ssm":["collection"],"level_ssim":["Collection"],"normalized_title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","35 volumes; 0.45 cubic feet (1 box).","The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n","This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907","Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n","Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n","Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"","Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.","There are no restrictions.\n","State Records Center - Archives Annex, Library of Virginia\n","English\n"],"collection_title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"repository_ssm":["Library of Virginia"],"repository_ssim":["Library of Virginia"],"creator_ssm":["Lee County (Va.) Circuit Court\n"],"creator_ssim":["Lee County (Va.) Circuit Court\n"],"acqinfo_ssim":["These items came to the Library of Virginia in a shipment of court papers from Lee County under an undated accession.\n"],"has_online_content_ssim":["false"],"physdesc_tesim":["35 volumes; 0.45 cubic feet (1 box)."],"accessrestrict_html_tesm":["\u003cp\u003eThe Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n\u003c/p\u003e"],"accessrestrict_heading_ssm":["Access Restrictions\n"],"accessrestrict_tesim":["The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n"],"arrangement_html_tesm":["\u003cp\u003eThis collection is arranged into three series: \u003clist type=\"simple\"\u003e\n\u003citem\u003eSeries I: Business Records of the Benvir Coal Company, 1934-1957\u003c/item\u003e\n\u003citem\u003eSeries II: Business Records of Castleton Wade, 1882-1894\u003c/item\u003e\n\u003citem\u003eSeries III: Business Records of Thad Grabeel, 1904-1907\u003c/item\u003e\n\u003c/list\u003e\n\u003c/p\u003e"],"arrangement_heading_ssm":["Arrangement\n"],"arrangement_tesim":["This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907"],"bioghist_html_tesm":["\u003cp\u003e\u003cemph render=\"bold\"\u003eContext for Record Type:\u003c/emph\u003e Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eLocality History:\u003c/emph\u003e Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n\u003c/p\u003e"],"bioghist_heading_ssm":["Historical Information\n"],"bioghist_tesim":["Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n"],"prefercite_html_tesm":["\u003cp\u003e Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n\u003c/p\u003e"],"prefercite_tesim":[" Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n"],"processinfo_html_tesm":["\u003cp\u003ePrior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.\u003c/p\u003e","\u003cp\u003eThe Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. \u003c/p\u003e","\u003cp\u003eEncoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n\u003c/p\u003e"],"processinfo_heading_ssm":["Processing Information\n"],"processinfo_tesim":["Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n"],"relatedmaterial_html_tesm":["\u003cp\u003eAdditional Lee County Records can be found on microfilm at the Library of Virginia.  Consult \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/public/local/results_all.asp?CountyID=VA149\"\u003e\"A Guide to Virginia County and City Records on Microfilm.\"\u003c/extref\u003e\u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://ead.lib.virginia.edu/vivaxtf/view?docId=lva/vi03752.xml\"\u003eA Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"\u003c/extref\u003e\u003c/p\u003e"],"relatedmaterial_heading_ssm":["Related Material\n"],"relatedmaterial_tesim":["Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\""],"scopecontent_html_tesm":["\u003cp\u003eLee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003eThe business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.\u003c/p\u003e","\u003cp\u003eSubseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t\u003c/p\u003e","\u003cp\u003e\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\u003c/p\u003e","\u003cp\u003eThe mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t\u003c/p\u003e","\u003cp\u003e The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t\u003c/p\u003e","\u003cp\u003eLoose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Castleton Wade consists of an account book.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information: \u003c/emph\u003eThad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. \u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/chancery/full_case_detail.asp?CFN=105-1911-015#img\"\u003eLee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.\u003c/extref\u003e\u003c/p\u003e"],"scopecontent_heading_ssm":["Scope and Content\n"],"scopecontent_tesim":["Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel."],"userestrict_html_tesm":["\u003cp\u003eThere are no restrictions.\n\u003c/p\u003e"],"userestrict_heading_ssm":["Use Restrictions\n"],"userestrict_tesim":["There are no restrictions.\n"],"physloc_html_tesm":["\u003cphysloc label=\"Location\"\u003eState Records Center - Archives Annex, Library of Virginia\n\u003c/physloc\u003e"],"physloc_tesim":["State Records Center - Archives Annex, Library of Virginia\n"],"language_ssim":["English\n"],"total_component_count_is":52,"online_item_count_is":0,"component_level_isim":[0],"sort_isi":0,"timestamp":"2026-05-21T09:16:09.210Z"}]}},"label":"Breadcrumbs"}}},"links":{"self":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c03_c08"}},{"id":"vi_vi04376_c01_c04_c02","type":"Item","attributes":{"title":"Barcode Number 1124307: Benvir Coal Company Cash Journal, \n\t\t\t\t1955-1956","breadcrumbs":{"id":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c04_c02#breadcrumbs","type":"document_value","attributes":{"value":{"ref_ssi":"vi_vi04376_c01_c04_c02","ref_ssm":["vi_vi04376_c01_c04_c02"],"id":"vi_vi04376_c01_c04_c02","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376_c01_c04","parent_ssi":"vi_vi04376_c01_c04","parent_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c04"],"parent_ids_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c04"],"parent_unittitles_ssm":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries D: Benvir Coal Company Cash Journals, 1955-1957"],"parent_unittitles_tesim":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries D: Benvir Coal Company Cash Journals, 1955-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries D: Benvir Coal Company Cash Journals, 1955-1957","Barcode Number 1124307: Benvir Coal Company Cash Journal, \n\t\t\t\t1955-1956"],"title_filing_ssi":"Benvir Coal Company Cash Journal, \n\t\t\t\t 1955-1956\n\t\t\t\t","title_ssm":["Barcode Number 1124307: Benvir Coal Company Cash Journal, \n\t\t\t\t1955-1956"],"title_tesim":["Barcode Number 1124307: Benvir Coal Company Cash Journal, \n\t\t\t\t1955-1956"],"normalized_title_ssm":["Barcode Number 1124307: Benvir Coal Company Cash Journal, \n\t\t\t\t1955-1956"],"component_level_isim":[3],"repository_ssim":["Library of Virginia"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"has_online_content_ssim":["false"],"child_component_count_isi":0,"level_ssm":["Item"],"level_ssim":["Item"],"sort_isi":23,"_nest_path_":"/components#0/components#3/components#1","timestamp":"2026-05-21T09:16:09.210Z","collection":{"numFound":1,"start":0,"numFoundExact":true,"docs":[{"id":"vi_vi04376","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376","ead_source_url_ssi":"data/lva/vi04376.xml","title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"level_ssm":["collection"],"level_ssim":["Collection"],"normalized_title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","35 volumes; 0.45 cubic feet (1 box).","The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n","This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907","Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n","Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n","Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"","Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.","There are no restrictions.\n","State Records Center - Archives Annex, Library of Virginia\n","English\n"],"collection_title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"repository_ssm":["Library of Virginia"],"repository_ssim":["Library of Virginia"],"creator_ssm":["Lee County (Va.) Circuit Court\n"],"creator_ssim":["Lee County (Va.) Circuit Court\n"],"acqinfo_ssim":["These items came to the Library of Virginia in a shipment of court papers from Lee County under an undated accession.\n"],"has_online_content_ssim":["false"],"physdesc_tesim":["35 volumes; 0.45 cubic feet (1 box)."],"accessrestrict_html_tesm":["\u003cp\u003eThe Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n\u003c/p\u003e"],"accessrestrict_heading_ssm":["Access Restrictions\n"],"accessrestrict_tesim":["The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n"],"arrangement_html_tesm":["\u003cp\u003eThis collection is arranged into three series: \u003clist type=\"simple\"\u003e\n\u003citem\u003eSeries I: Business Records of the Benvir Coal Company, 1934-1957\u003c/item\u003e\n\u003citem\u003eSeries II: Business Records of Castleton Wade, 1882-1894\u003c/item\u003e\n\u003citem\u003eSeries III: Business Records of Thad Grabeel, 1904-1907\u003c/item\u003e\n\u003c/list\u003e\n\u003c/p\u003e"],"arrangement_heading_ssm":["Arrangement\n"],"arrangement_tesim":["This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907"],"bioghist_html_tesm":["\u003cp\u003e\u003cemph render=\"bold\"\u003eContext for Record Type:\u003c/emph\u003e Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eLocality History:\u003c/emph\u003e Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n\u003c/p\u003e"],"bioghist_heading_ssm":["Historical Information\n"],"bioghist_tesim":["Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n"],"prefercite_html_tesm":["\u003cp\u003e Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n\u003c/p\u003e"],"prefercite_tesim":[" Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n"],"processinfo_html_tesm":["\u003cp\u003ePrior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.\u003c/p\u003e","\u003cp\u003eThe Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. \u003c/p\u003e","\u003cp\u003eEncoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n\u003c/p\u003e"],"processinfo_heading_ssm":["Processing Information\n"],"processinfo_tesim":["Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n"],"relatedmaterial_html_tesm":["\u003cp\u003eAdditional Lee County Records can be found on microfilm at the Library of Virginia.  Consult \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/public/local/results_all.asp?CountyID=VA149\"\u003e\"A Guide to Virginia County and City Records on Microfilm.\"\u003c/extref\u003e\u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://ead.lib.virginia.edu/vivaxtf/view?docId=lva/vi03752.xml\"\u003eA Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"\u003c/extref\u003e\u003c/p\u003e"],"relatedmaterial_heading_ssm":["Related Material\n"],"relatedmaterial_tesim":["Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\""],"scopecontent_html_tesm":["\u003cp\u003eLee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003eThe business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.\u003c/p\u003e","\u003cp\u003eSubseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t\u003c/p\u003e","\u003cp\u003e\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\u003c/p\u003e","\u003cp\u003eThe mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t\u003c/p\u003e","\u003cp\u003e The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t\u003c/p\u003e","\u003cp\u003eLoose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Castleton Wade consists of an account book.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information: \u003c/emph\u003eThad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. \u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/chancery/full_case_detail.asp?CFN=105-1911-015#img\"\u003eLee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.\u003c/extref\u003e\u003c/p\u003e"],"scopecontent_heading_ssm":["Scope and Content\n"],"scopecontent_tesim":["Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel."],"userestrict_html_tesm":["\u003cp\u003eThere are no restrictions.\n\u003c/p\u003e"],"userestrict_heading_ssm":["Use Restrictions\n"],"userestrict_tesim":["There are no restrictions.\n"],"physloc_html_tesm":["\u003cphysloc label=\"Location\"\u003eState Records Center - Archives Annex, Library of Virginia\n\u003c/physloc\u003e"],"physloc_tesim":["State Records Center - Archives Annex, Library of Virginia\n"],"language_ssim":["English\n"],"total_component_count_is":52,"online_item_count_is":0,"component_level_isim":[0],"sort_isi":0,"timestamp":"2026-05-21T09:16:09.210Z"}]}},"label":"Breadcrumbs"}}},"links":{"self":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c04_c02"}},{"id":"vi_vi04376_c01_c03_c10","type":"Item","attributes":{"title":"Barcode Number 1124308: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t1955-1957","breadcrumbs":{"id":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c03_c10#breadcrumbs","type":"document_value","attributes":{"value":{"ref_ssi":"vi_vi04376_c01_c03_c10","ref_ssm":["vi_vi04376_c01_c03_c10"],"id":"vi_vi04376_c01_c03_c10","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376_c01_c03","parent_ssi":"vi_vi04376_c01_c03","parent_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c03"],"parent_ids_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c03"],"parent_unittitles_ssm":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957"],"parent_unittitles_tesim":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957","Barcode Number 1124308: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t1955-1957"],"title_filing_ssi":"Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t 1955-1957\n\t\t\t\t\t","title_ssm":["Barcode Number 1124308: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t1955-1957"],"title_tesim":["Barcode Number 1124308: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t1955-1957"],"normalized_title_ssm":["Barcode Number 1124308: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t1955-1957"],"component_level_isim":[3],"repository_ssim":["Library of Virginia"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"has_online_content_ssim":["false"],"child_component_count_isi":0,"level_ssm":["Item"],"level_ssim":["Item"],"sort_isi":20,"_nest_path_":"/components#0/components#2/components#9","timestamp":"2026-05-21T09:16:09.210Z","collection":{"numFound":1,"start":0,"numFoundExact":true,"docs":[{"id":"vi_vi04376","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376","ead_source_url_ssi":"data/lva/vi04376.xml","title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"level_ssm":["collection"],"level_ssim":["Collection"],"normalized_title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","35 volumes; 0.45 cubic feet (1 box).","The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n","This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907","Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n","Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n","Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"","Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.","There are no restrictions.\n","State Records Center - Archives Annex, Library of Virginia\n","English\n"],"collection_title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"repository_ssm":["Library of Virginia"],"repository_ssim":["Library of Virginia"],"creator_ssm":["Lee County (Va.) Circuit Court\n"],"creator_ssim":["Lee County (Va.) Circuit Court\n"],"acqinfo_ssim":["These items came to the Library of Virginia in a shipment of court papers from Lee County under an undated accession.\n"],"has_online_content_ssim":["false"],"physdesc_tesim":["35 volumes; 0.45 cubic feet (1 box)."],"accessrestrict_html_tesm":["\u003cp\u003eThe Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n\u003c/p\u003e"],"accessrestrict_heading_ssm":["Access Restrictions\n"],"accessrestrict_tesim":["The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n"],"arrangement_html_tesm":["\u003cp\u003eThis collection is arranged into three series: \u003clist type=\"simple\"\u003e\n\u003citem\u003eSeries I: Business Records of the Benvir Coal Company, 1934-1957\u003c/item\u003e\n\u003citem\u003eSeries II: Business Records of Castleton Wade, 1882-1894\u003c/item\u003e\n\u003citem\u003eSeries III: Business Records of Thad Grabeel, 1904-1907\u003c/item\u003e\n\u003c/list\u003e\n\u003c/p\u003e"],"arrangement_heading_ssm":["Arrangement\n"],"arrangement_tesim":["This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907"],"bioghist_html_tesm":["\u003cp\u003e\u003cemph render=\"bold\"\u003eContext for Record Type:\u003c/emph\u003e Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eLocality History:\u003c/emph\u003e Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n\u003c/p\u003e"],"bioghist_heading_ssm":["Historical Information\n"],"bioghist_tesim":["Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n"],"prefercite_html_tesm":["\u003cp\u003e Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n\u003c/p\u003e"],"prefercite_tesim":[" Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n"],"processinfo_html_tesm":["\u003cp\u003ePrior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.\u003c/p\u003e","\u003cp\u003eThe Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. \u003c/p\u003e","\u003cp\u003eEncoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n\u003c/p\u003e"],"processinfo_heading_ssm":["Processing Information\n"],"processinfo_tesim":["Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n"],"relatedmaterial_html_tesm":["\u003cp\u003eAdditional Lee County Records can be found on microfilm at the Library of Virginia.  Consult \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/public/local/results_all.asp?CountyID=VA149\"\u003e\"A Guide to Virginia County and City Records on Microfilm.\"\u003c/extref\u003e\u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://ead.lib.virginia.edu/vivaxtf/view?docId=lva/vi03752.xml\"\u003eA Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"\u003c/extref\u003e\u003c/p\u003e"],"relatedmaterial_heading_ssm":["Related Material\n"],"relatedmaterial_tesim":["Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\""],"scopecontent_html_tesm":["\u003cp\u003eLee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003eThe business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.\u003c/p\u003e","\u003cp\u003eSubseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t\u003c/p\u003e","\u003cp\u003e\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\u003c/p\u003e","\u003cp\u003eThe mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t\u003c/p\u003e","\u003cp\u003e The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t\u003c/p\u003e","\u003cp\u003eLoose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Castleton Wade consists of an account book.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information: \u003c/emph\u003eThad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. \u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/chancery/full_case_detail.asp?CFN=105-1911-015#img\"\u003eLee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.\u003c/extref\u003e\u003c/p\u003e"],"scopecontent_heading_ssm":["Scope and Content\n"],"scopecontent_tesim":["Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel."],"userestrict_html_tesm":["\u003cp\u003eThere are no restrictions.\n\u003c/p\u003e"],"userestrict_heading_ssm":["Use Restrictions\n"],"userestrict_tesim":["There are no restrictions.\n"],"physloc_html_tesm":["\u003cphysloc label=\"Location\"\u003eState Records Center - Archives Annex, Library of Virginia\n\u003c/physloc\u003e"],"physloc_tesim":["State Records Center - Archives Annex, Library of Virginia\n"],"language_ssim":["English\n"],"total_component_count_is":52,"online_item_count_is":0,"component_level_isim":[0],"sort_isi":0,"timestamp":"2026-05-21T09:16:09.210Z"}]}},"label":"Breadcrumbs"}}},"links":{"self":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c03_c10"}},{"id":"vi_vi04376_c01_c04_c03","type":"Item","attributes":{"title":"Barcode Number 1124309: Benvir Coal Company Cash Journal, \n\t\t1956-1957","breadcrumbs":{"id":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c04_c03#breadcrumbs","type":"document_value","attributes":{"value":{"ref_ssi":"vi_vi04376_c01_c04_c03","ref_ssm":["vi_vi04376_c01_c04_c03"],"id":"vi_vi04376_c01_c04_c03","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376_c01_c04","parent_ssi":"vi_vi04376_c01_c04","parent_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c04"],"parent_ids_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c04"],"parent_unittitles_ssm":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries D: Benvir Coal Company Cash Journals, 1955-1957"],"parent_unittitles_tesim":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries D: Benvir Coal Company Cash Journals, 1955-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries D: Benvir Coal Company Cash Journals, 1955-1957","Barcode Number 1124309: Benvir Coal Company Cash Journal, \n\t\t1956-1957"],"title_filing_ssi":"Benvir Coal Company Cash Journal, \n\t\t 1956-1957\n\t\t","title_ssm":["Barcode Number 1124309: Benvir Coal Company Cash Journal, \n\t\t1956-1957"],"title_tesim":["Barcode Number 1124309: Benvir Coal Company Cash Journal, \n\t\t1956-1957"],"normalized_title_ssm":["Barcode Number 1124309: Benvir Coal Company Cash Journal, \n\t\t1956-1957"],"component_level_isim":[3],"repository_ssim":["Library of Virginia"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"has_online_content_ssim":["false"],"child_component_count_isi":0,"level_ssm":["Item"],"level_ssim":["Item"],"sort_isi":24,"_nest_path_":"/components#0/components#3/components#2","timestamp":"2026-05-21T09:16:09.210Z","collection":{"numFound":1,"start":0,"numFoundExact":true,"docs":[{"id":"vi_vi04376","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376","ead_source_url_ssi":"data/lva/vi04376.xml","title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"level_ssm":["collection"],"level_ssim":["Collection"],"normalized_title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","35 volumes; 0.45 cubic feet (1 box).","The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n","This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907","Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n","Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n","Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"","Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.","There are no restrictions.\n","State Records Center - Archives Annex, Library of Virginia\n","English\n"],"collection_title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"repository_ssm":["Library of Virginia"],"repository_ssim":["Library of Virginia"],"creator_ssm":["Lee County (Va.) Circuit Court\n"],"creator_ssim":["Lee County (Va.) Circuit Court\n"],"acqinfo_ssim":["These items came to the Library of Virginia in a shipment of court papers from Lee County under an undated accession.\n"],"has_online_content_ssim":["false"],"physdesc_tesim":["35 volumes; 0.45 cubic feet (1 box)."],"accessrestrict_html_tesm":["\u003cp\u003eThe Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n\u003c/p\u003e"],"accessrestrict_heading_ssm":["Access Restrictions\n"],"accessrestrict_tesim":["The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n"],"arrangement_html_tesm":["\u003cp\u003eThis collection is arranged into three series: \u003clist type=\"simple\"\u003e\n\u003citem\u003eSeries I: Business Records of the Benvir Coal Company, 1934-1957\u003c/item\u003e\n\u003citem\u003eSeries II: Business Records of Castleton Wade, 1882-1894\u003c/item\u003e\n\u003citem\u003eSeries III: Business Records of Thad Grabeel, 1904-1907\u003c/item\u003e\n\u003c/list\u003e\n\u003c/p\u003e"],"arrangement_heading_ssm":["Arrangement\n"],"arrangement_tesim":["This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907"],"bioghist_html_tesm":["\u003cp\u003e\u003cemph render=\"bold\"\u003eContext for Record Type:\u003c/emph\u003e Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eLocality History:\u003c/emph\u003e Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n\u003c/p\u003e"],"bioghist_heading_ssm":["Historical Information\n"],"bioghist_tesim":["Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n"],"prefercite_html_tesm":["\u003cp\u003e Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n\u003c/p\u003e"],"prefercite_tesim":[" Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n"],"processinfo_html_tesm":["\u003cp\u003ePrior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.\u003c/p\u003e","\u003cp\u003eThe Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. \u003c/p\u003e","\u003cp\u003eEncoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n\u003c/p\u003e"],"processinfo_heading_ssm":["Processing Information\n"],"processinfo_tesim":["Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n"],"relatedmaterial_html_tesm":["\u003cp\u003eAdditional Lee County Records can be found on microfilm at the Library of Virginia.  Consult \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/public/local/results_all.asp?CountyID=VA149\"\u003e\"A Guide to Virginia County and City Records on Microfilm.\"\u003c/extref\u003e\u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://ead.lib.virginia.edu/vivaxtf/view?docId=lva/vi03752.xml\"\u003eA Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"\u003c/extref\u003e\u003c/p\u003e"],"relatedmaterial_heading_ssm":["Related Material\n"],"relatedmaterial_tesim":["Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\""],"scopecontent_html_tesm":["\u003cp\u003eLee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003eThe business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.\u003c/p\u003e","\u003cp\u003eSubseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t\u003c/p\u003e","\u003cp\u003e\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\u003c/p\u003e","\u003cp\u003eThe mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t\u003c/p\u003e","\u003cp\u003e The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t\u003c/p\u003e","\u003cp\u003eLoose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Castleton Wade consists of an account book.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information: \u003c/emph\u003eThad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. \u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/chancery/full_case_detail.asp?CFN=105-1911-015#img\"\u003eLee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.\u003c/extref\u003e\u003c/p\u003e"],"scopecontent_heading_ssm":["Scope and Content\n"],"scopecontent_tesim":["Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel."],"userestrict_html_tesm":["\u003cp\u003eThere are no restrictions.\n\u003c/p\u003e"],"userestrict_heading_ssm":["Use Restrictions\n"],"userestrict_tesim":["There are no restrictions.\n"],"physloc_html_tesm":["\u003cphysloc label=\"Location\"\u003eState Records Center - Archives Annex, Library of Virginia\n\u003c/physloc\u003e"],"physloc_tesim":["State Records Center - Archives Annex, Library of Virginia\n"],"language_ssim":["English\n"],"total_component_count_is":52,"online_item_count_is":0,"component_level_isim":[0],"sort_isi":0,"timestamp":"2026-05-21T09:16:09.210Z"}]}},"label":"Breadcrumbs"}}},"links":{"self":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c04_c03"}},{"id":"vi_vi04376_c01_c04_c04","type":"Item","attributes":{"title":"Barcode Number 1124310: Benvir Coal Company Cash Journal, \n\t\t\t\t\t1957","breadcrumbs":{"id":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c04_c04#breadcrumbs","type":"document_value","attributes":{"value":{"ref_ssi":"vi_vi04376_c01_c04_c04","ref_ssm":["vi_vi04376_c01_c04_c04"],"id":"vi_vi04376_c01_c04_c04","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376_c01_c04","parent_ssi":"vi_vi04376_c01_c04","parent_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c04"],"parent_ids_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c04"],"parent_unittitles_ssm":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries D: Benvir Coal Company Cash Journals, 1955-1957"],"parent_unittitles_tesim":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries D: Benvir Coal Company Cash Journals, 1955-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries D: Benvir Coal Company Cash Journals, 1955-1957","Barcode Number 1124310: Benvir Coal Company Cash Journal, \n\t\t\t\t\t1957"],"title_filing_ssi":"Benvir Coal Company Cash Journal, \n\t\t\t\t\t 1957\n\t\t\t\t\t","title_ssm":["Barcode Number 1124310: Benvir Coal Company Cash Journal, \n\t\t\t\t\t1957"],"title_tesim":["Barcode Number 1124310: Benvir Coal Company Cash Journal, \n\t\t\t\t\t1957"],"normalized_title_ssm":["Barcode Number 1124310: Benvir Coal Company Cash Journal, \n\t\t\t\t\t1957"],"component_level_isim":[3],"repository_ssim":["Library of Virginia"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"has_online_content_ssim":["false"],"child_component_count_isi":0,"level_ssm":["Item"],"level_ssim":["Item"],"sort_isi":25,"_nest_path_":"/components#0/components#3/components#3","timestamp":"2026-05-21T09:16:09.210Z","collection":{"numFound":1,"start":0,"numFoundExact":true,"docs":[{"id":"vi_vi04376","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376","ead_source_url_ssi":"data/lva/vi04376.xml","title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"level_ssm":["collection"],"level_ssim":["Collection"],"normalized_title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","35 volumes; 0.45 cubic feet (1 box).","The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n","This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907","Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n","Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n","Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"","Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.","There are no restrictions.\n","State Records Center - Archives Annex, Library of Virginia\n","English\n"],"collection_title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"repository_ssm":["Library of Virginia"],"repository_ssim":["Library of Virginia"],"creator_ssm":["Lee County (Va.) Circuit Court\n"],"creator_ssim":["Lee County (Va.) Circuit Court\n"],"acqinfo_ssim":["These items came to the Library of Virginia in a shipment of court papers from Lee County under an undated accession.\n"],"has_online_content_ssim":["false"],"physdesc_tesim":["35 volumes; 0.45 cubic feet (1 box)."],"accessrestrict_html_tesm":["\u003cp\u003eThe Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n\u003c/p\u003e"],"accessrestrict_heading_ssm":["Access Restrictions\n"],"accessrestrict_tesim":["The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n"],"arrangement_html_tesm":["\u003cp\u003eThis collection is arranged into three series: \u003clist type=\"simple\"\u003e\n\u003citem\u003eSeries I: Business Records of the Benvir Coal Company, 1934-1957\u003c/item\u003e\n\u003citem\u003eSeries II: Business Records of Castleton Wade, 1882-1894\u003c/item\u003e\n\u003citem\u003eSeries III: Business Records of Thad Grabeel, 1904-1907\u003c/item\u003e\n\u003c/list\u003e\n\u003c/p\u003e"],"arrangement_heading_ssm":["Arrangement\n"],"arrangement_tesim":["This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907"],"bioghist_html_tesm":["\u003cp\u003e\u003cemph render=\"bold\"\u003eContext for Record Type:\u003c/emph\u003e Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eLocality History:\u003c/emph\u003e Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n\u003c/p\u003e"],"bioghist_heading_ssm":["Historical Information\n"],"bioghist_tesim":["Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n"],"prefercite_html_tesm":["\u003cp\u003e Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n\u003c/p\u003e"],"prefercite_tesim":[" Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n"],"processinfo_html_tesm":["\u003cp\u003ePrior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.\u003c/p\u003e","\u003cp\u003eThe Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. \u003c/p\u003e","\u003cp\u003eEncoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n\u003c/p\u003e"],"processinfo_heading_ssm":["Processing Information\n"],"processinfo_tesim":["Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n"],"relatedmaterial_html_tesm":["\u003cp\u003eAdditional Lee County Records can be found on microfilm at the Library of Virginia.  Consult \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/public/local/results_all.asp?CountyID=VA149\"\u003e\"A Guide to Virginia County and City Records on Microfilm.\"\u003c/extref\u003e\u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://ead.lib.virginia.edu/vivaxtf/view?docId=lva/vi03752.xml\"\u003eA Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"\u003c/extref\u003e\u003c/p\u003e"],"relatedmaterial_heading_ssm":["Related Material\n"],"relatedmaterial_tesim":["Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\""],"scopecontent_html_tesm":["\u003cp\u003eLee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003eThe business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.\u003c/p\u003e","\u003cp\u003eSubseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t\u003c/p\u003e","\u003cp\u003e\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\u003c/p\u003e","\u003cp\u003eThe mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t\u003c/p\u003e","\u003cp\u003e The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t\u003c/p\u003e","\u003cp\u003eLoose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Castleton Wade consists of an account book.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information: \u003c/emph\u003eThad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. \u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/chancery/full_case_detail.asp?CFN=105-1911-015#img\"\u003eLee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.\u003c/extref\u003e\u003c/p\u003e"],"scopecontent_heading_ssm":["Scope and Content\n"],"scopecontent_tesim":["Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel."],"userestrict_html_tesm":["\u003cp\u003eThere are no restrictions.\n\u003c/p\u003e"],"userestrict_heading_ssm":["Use Restrictions\n"],"userestrict_tesim":["There are no restrictions.\n"],"physloc_html_tesm":["\u003cphysloc label=\"Location\"\u003eState Records Center - Archives Annex, Library of Virginia\n\u003c/physloc\u003e"],"physloc_tesim":["State Records Center - Archives Annex, Library of Virginia\n"],"language_ssim":["English\n"],"total_component_count_is":52,"online_item_count_is":0,"component_level_isim":[0],"sort_isi":0,"timestamp":"2026-05-21T09:16:09.210Z"}]}},"label":"Breadcrumbs"}}},"links":{"self":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c04_c04"}},{"id":"vi_vi04376_c01_c04_c01","type":"Item","attributes":{"title":"Barcode Number 1124311: Benvir Coal Company Cash Journal, \n\t\t\t1955","breadcrumbs":{"id":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c04_c01#breadcrumbs","type":"document_value","attributes":{"value":{"ref_ssi":"vi_vi04376_c01_c04_c01","ref_ssm":["vi_vi04376_c01_c04_c01"],"id":"vi_vi04376_c01_c04_c01","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376_c01_c04","parent_ssi":"vi_vi04376_c01_c04","parent_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c04"],"parent_ids_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c04"],"parent_unittitles_ssm":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries D: Benvir Coal Company Cash Journals, 1955-1957"],"parent_unittitles_tesim":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries D: Benvir Coal Company Cash Journals, 1955-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries D: Benvir Coal Company Cash Journals, 1955-1957","Barcode Number 1124311: Benvir Coal Company Cash Journal, \n\t\t\t1955"],"title_filing_ssi":"Benvir Coal Company Cash Journal, \n\t\t\t 1955\n\t\t\t","title_ssm":["Barcode Number 1124311: Benvir Coal Company Cash Journal, \n\t\t\t1955"],"title_tesim":["Barcode Number 1124311: Benvir Coal Company Cash Journal, \n\t\t\t1955"],"normalized_title_ssm":["Barcode Number 1124311: Benvir Coal Company Cash Journal, \n\t\t\t1955"],"component_level_isim":[3],"repository_ssim":["Library of Virginia"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"has_online_content_ssim":["false"],"child_component_count_isi":0,"level_ssm":["Item"],"level_ssim":["Item"],"sort_isi":22,"_nest_path_":"/components#0/components#3/components#0","timestamp":"2026-05-21T09:16:09.210Z","collection":{"numFound":1,"start":0,"numFoundExact":true,"docs":[{"id":"vi_vi04376","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376","ead_source_url_ssi":"data/lva/vi04376.xml","title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"level_ssm":["collection"],"level_ssim":["Collection"],"normalized_title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","35 volumes; 0.45 cubic feet (1 box).","The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n","This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907","Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n","Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n","Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"","Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.","There are no restrictions.\n","State Records Center - Archives Annex, Library of Virginia\n","English\n"],"collection_title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"repository_ssm":["Library of Virginia"],"repository_ssim":["Library of Virginia"],"creator_ssm":["Lee County (Va.) Circuit Court\n"],"creator_ssim":["Lee County (Va.) Circuit Court\n"],"acqinfo_ssim":["These items came to the Library of Virginia in a shipment of court papers from Lee County under an undated accession.\n"],"has_online_content_ssim":["false"],"physdesc_tesim":["35 volumes; 0.45 cubic feet (1 box)."],"accessrestrict_html_tesm":["\u003cp\u003eThe Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n\u003c/p\u003e"],"accessrestrict_heading_ssm":["Access Restrictions\n"],"accessrestrict_tesim":["The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n"],"arrangement_html_tesm":["\u003cp\u003eThis collection is arranged into three series: \u003clist type=\"simple\"\u003e\n\u003citem\u003eSeries I: Business Records of the Benvir Coal Company, 1934-1957\u003c/item\u003e\n\u003citem\u003eSeries II: Business Records of Castleton Wade, 1882-1894\u003c/item\u003e\n\u003citem\u003eSeries III: Business Records of Thad Grabeel, 1904-1907\u003c/item\u003e\n\u003c/list\u003e\n\u003c/p\u003e"],"arrangement_heading_ssm":["Arrangement\n"],"arrangement_tesim":["This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907"],"bioghist_html_tesm":["\u003cp\u003e\u003cemph render=\"bold\"\u003eContext for Record Type:\u003c/emph\u003e Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eLocality History:\u003c/emph\u003e Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n\u003c/p\u003e"],"bioghist_heading_ssm":["Historical Information\n"],"bioghist_tesim":["Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n"],"prefercite_html_tesm":["\u003cp\u003e Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n\u003c/p\u003e"],"prefercite_tesim":[" Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n"],"processinfo_html_tesm":["\u003cp\u003ePrior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.\u003c/p\u003e","\u003cp\u003eThe Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. \u003c/p\u003e","\u003cp\u003eEncoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n\u003c/p\u003e"],"processinfo_heading_ssm":["Processing Information\n"],"processinfo_tesim":["Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n"],"relatedmaterial_html_tesm":["\u003cp\u003eAdditional Lee County Records can be found on microfilm at the Library of Virginia.  Consult \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/public/local/results_all.asp?CountyID=VA149\"\u003e\"A Guide to Virginia County and City Records on Microfilm.\"\u003c/extref\u003e\u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://ead.lib.virginia.edu/vivaxtf/view?docId=lva/vi03752.xml\"\u003eA Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"\u003c/extref\u003e\u003c/p\u003e"],"relatedmaterial_heading_ssm":["Related Material\n"],"relatedmaterial_tesim":["Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\""],"scopecontent_html_tesm":["\u003cp\u003eLee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003eThe business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.\u003c/p\u003e","\u003cp\u003eSubseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t\u003c/p\u003e","\u003cp\u003e\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\u003c/p\u003e","\u003cp\u003eThe mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t\u003c/p\u003e","\u003cp\u003e The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t\u003c/p\u003e","\u003cp\u003eLoose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Castleton Wade consists of an account book.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information: \u003c/emph\u003eThad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. \u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/chancery/full_case_detail.asp?CFN=105-1911-015#img\"\u003eLee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.\u003c/extref\u003e\u003c/p\u003e"],"scopecontent_heading_ssm":["Scope and Content\n"],"scopecontent_tesim":["Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel."],"userestrict_html_tesm":["\u003cp\u003eThere are no restrictions.\n\u003c/p\u003e"],"userestrict_heading_ssm":["Use Restrictions\n"],"userestrict_tesim":["There are no restrictions.\n"],"physloc_html_tesm":["\u003cphysloc label=\"Location\"\u003eState Records Center - Archives Annex, Library of Virginia\n\u003c/physloc\u003e"],"physloc_tesim":["State Records Center - Archives Annex, Library of Virginia\n"],"language_ssim":["English\n"],"total_component_count_is":52,"online_item_count_is":0,"component_level_isim":[0],"sort_isi":0,"timestamp":"2026-05-21T09:16:09.210Z"}]}},"label":"Breadcrumbs"}}},"links":{"self":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c04_c01"}},{"id":"vi_vi04376_c01_c03_c02","type":"Item","attributes":{"title":"Barcode Number 1124312: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t\t1949","breadcrumbs":{"id":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c03_c02#breadcrumbs","type":"document_value","attributes":{"value":{"ref_ssi":"vi_vi04376_c01_c03_c02","ref_ssm":["vi_vi04376_c01_c03_c02"],"id":"vi_vi04376_c01_c03_c02","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376_c01_c03","parent_ssi":"vi_vi04376_c01_c03","parent_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c03"],"parent_ids_ssim":["vi_vi04376","vi_vi04376_c01","vi_vi04376_c01_c03"],"parent_unittitles_ssm":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957"],"parent_unittitles_tesim":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","Series I: Business Records of the Benvir Coal Company, \n1934-1957","Series I, Subseries C: Benedict Coal Corporation Cash Journals, 1948-1957","Barcode Number 1124312: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t\t1949"],"title_filing_ssi":"Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t\t 1949\n\t\t\t\t\t\t","title_ssm":["Barcode Number 1124312: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t\t1949"],"title_tesim":["Barcode Number 1124312: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t\t1949"],"normalized_title_ssm":["Barcode Number 1124312: Benedict Coal Corporation Cash Journal, \n\t\t\t\t\t\t1949"],"component_level_isim":[3],"repository_ssim":["Library of Virginia"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"has_online_content_ssim":["false"],"child_component_count_isi":0,"level_ssm":["Item"],"level_ssim":["Item"],"sort_isi":12,"_nest_path_":"/components#0/components#2/components#1","timestamp":"2026-05-21T09:16:09.210Z","collection":{"numFound":1,"start":0,"numFoundExact":true,"docs":[{"id":"vi_vi04376","ead_ssi":"vi_vi04376","_root_":"vi_vi04376","_nest_parent_":"vi_vi04376","ead_source_url_ssi":"data/lva/vi04376.xml","title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"level_ssm":["collection"],"level_ssim":["Collection"],"normalized_title_ssm":["Lee County (Va.) Business Records, \n1882-1957"],"text":["Lee County (Va.) Business Records, \n1882-1957","35 volumes; 0.45 cubic feet (1 box).","The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n","This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907","Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n","Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n","Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"","Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.","There are no restrictions.\n","State Records Center - Archives Annex, Library of Virginia\n","English\n"],"collection_title_tesim":["Lee County (Va.) Business Records, \n1882-1957"],"collection_ssim":["Lee County (Va.) Business Records, \n1882-1957"],"repository_ssm":["Library of Virginia"],"repository_ssim":["Library of Virginia"],"creator_ssm":["Lee County (Va.) Circuit Court\n"],"creator_ssim":["Lee County (Va.) Circuit Court\n"],"acqinfo_ssim":["These items came to the Library of Virginia in a shipment of court papers from Lee County under an undated accession.\n"],"has_online_content_ssim":["false"],"physdesc_tesim":["35 volumes; 0.45 cubic feet (1 box)."],"accessrestrict_html_tesm":["\u003cp\u003eThe Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n\u003c/p\u003e"],"accessrestrict_heading_ssm":["Access Restrictions\n"],"accessrestrict_tesim":["The Benvir Coal Company Payroll Records include private information and are restricted from being served to patrons. The rest of the Lee County (Va.) Business Records are not restricted. \n"],"arrangement_html_tesm":["\u003cp\u003eThis collection is arranged into three series: \u003clist type=\"simple\"\u003e\n\u003citem\u003eSeries I: Business Records of the Benvir Coal Company, 1934-1957\u003c/item\u003e\n\u003citem\u003eSeries II: Business Records of Castleton Wade, 1882-1894\u003c/item\u003e\n\u003citem\u003eSeries III: Business Records of Thad Grabeel, 1904-1907\u003c/item\u003e\n\u003c/list\u003e\n\u003c/p\u003e"],"arrangement_heading_ssm":["Arrangement\n"],"arrangement_tesim":["This collection is arranged into three series:  Series I: Business Records of the Benvir Coal Company, 1934-1957 Series II: Business Records of Castleton Wade, 1882-1894 Series III: Business Records of Thad Grabeel, 1904-1907"],"bioghist_html_tesm":["\u003cp\u003e\u003cemph render=\"bold\"\u003eContext for Record Type:\u003c/emph\u003e Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eLocality History:\u003c/emph\u003e Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n\u003c/p\u003e"],"bioghist_heading_ssm":["Historical Information\n"],"bioghist_tesim":["Context for Record Type:  Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.","Locality History:  Lee County was named Henry \"Light Horse Harry\" Lee, governor of Virginia from 1791 to 1794.  It was formed from Russell County in 1792.  Part of Scott County was added in 1823.  Its area is 438 square miles, and the county seat is Jonesville.\n"],"prefercite_html_tesm":["\u003cp\u003e Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n\u003c/p\u003e"],"prefercite_tesim":[" Lee County (Va.) Business Records, 1882-1957. [include volume title]. Local government records collection, Lee County Court Records. The Library of Virginia, Richmond, Va. 23219. \n"],"processinfo_html_tesm":["\u003cp\u003ePrior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.\u003c/p\u003e","\u003cp\u003eThe Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. \u003c/p\u003e","\u003cp\u003eEncoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n\u003c/p\u003e"],"processinfo_heading_ssm":["Processing Information\n"],"processinfo_tesim":["Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.","The Benvir Coal Company records were processed by Greg Crawford in 2003. All other records were processed by Bari Helms in 2013. Efforts have been taken to identify chancery causes related to these business records as some of these records were used as evidence in court proceedings. ","Encoded by Bari Helms: 2013; updated by J. Taylor: September 2024.\n"],"relatedmaterial_html_tesm":["\u003cp\u003eAdditional Lee County Records can be found on microfilm at the Library of Virginia.  Consult \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/public/local/results_all.asp?CountyID=VA149\"\u003e\"A Guide to Virginia County and City Records on Microfilm.\"\u003c/extref\u003e\u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://ead.lib.virginia.edu/vivaxtf/view?docId=lva/vi03752.xml\"\u003eA Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\"\u003c/extref\u003e\u003c/p\u003e"],"relatedmaterial_heading_ssm":["Related Material\n"],"relatedmaterial_tesim":["Additional Lee County Records can be found on microfilm at the Library of Virginia.  Consult  \"A Guide to Virginia County and City Records on Microfilm.\"","See also:  A Guide to the Lee County (Va.) Chancery Caues, 1857-1965.\""],"scopecontent_html_tesm":["\u003cp\u003eLee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003eThe business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.\u003c/p\u003e","\u003cp\u003eSubseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t\u003c/p\u003e","\u003cp\u003e\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\u003c/p\u003e","\u003cp\u003eThe mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t\u003c/p\u003e","\u003cp\u003e The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t\u003c/p\u003e","\u003cp\u003eThe Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t\u003c/p\u003e","\u003cp\u003eLoose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information:\u003c/emph\u003e Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Castleton Wade consists of an account book.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eHistorical Information: \u003c/emph\u003eThad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t\u003c/p\u003e","\u003cp\u003e\u003cemph render=\"bold\"\u003eScope and Content:\u003c/emph\u003e The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. \u003c/p\u003e","\u003cp\u003eSee also: \u003cextref type=\"simple\" href=\"https://www.lva.virginia.gov/chancery/full_case_detail.asp?CFN=105-1911-015#img\"\u003eLee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel.\u003c/extref\u003e\u003c/p\u003e"],"scopecontent_heading_ssm":["Scope and Content\n"],"scopecontent_tesim":["Lee County (Va.) Business Records, 1882-1957, is comprised of various records created by individuals and companies is pursuit of documenting business activities in and around Lee County (Va.) Represented records largely consist of account books, ledgers, cash journals, check books, balance books, and payroll records.  \n","Historical Information:  The Benvir Coal Company, Incorporated and the Benedict Coal Corporation operated coal mines in Lee County, Virginia, during the mid-twentieth century with offices located in the town of St. Charles, Virginia. The Benvir Coal Company purchased controlling interest of the Benedict Coal Corporation during the mid-1950's.\n","Scope and Content: The business records consist of trial balance books, ledgers, cash journals, mining supplies vouchers, payroll accounts, and coal shipment records. The majority of records relate to activities of the Benedict Coal Corporation which was purchased by Benvir Coal Company during the mid-1950's.","Subseries A consists of three general ledgers from the Benedict Coal Corporation, and one general ledger from the Benvir Coal Company. The ledger recorded the corporations' controlling and operating accounts which include interest account, coal sales, depreciation, insurance claims, social security tax, store salaries, ventilation, drainage, unemployment insurance, and mine operating costs. Each individual account lists date of transactions, amount debited, amount credited, and page number or account number where transaction can be found in corresponding cash journal or voucher record book. Information related to individual accounts found in general ledger was taken from trial balance books, voucher record books, cash journals, and expense journals. General ledger (1946-1949) includes an index listing accounts in alphabetical order and page number where they can be found. \n\t","\nTwo trial balance books of Benedict Coal Corporation, 1944-1955, used to check that the debits and credits in a double-entry bookkeeping ledger are equal at the end of each month. It lists the titles of accounts, date, and the amount of money debited or credited in that particular month. Accounts listed in volume include general ledger, petty ledger, cash, mining, payroll, sales ledger, and scrip change fund. Information found in trial balance book was taken from cash journals and transferred to appropriate ledger.\n\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t\t\t","The cash journals recorded the corporation's transactions on a daily basis similar to a daybook. Information found in each volume includes date of transaction, form of transaction, and amount owed and paid. The cash amount of transaction is listed under the name of ledger where it eventually was transferred. Ledgers listed include general ledger, petty ledger, cash ledger, payroll ledger, sales ledger, scrip ledger, store sales ledger, etc. Page numbers and account numbers found in many transactions correspond to page numbers and account numbers found in corresponding general ledgers. At the end of each month, the bookkeeper subtracted the cash received from cash paid to calculate the total balance for each ledger. The amount was then placed in the trial balance book and eventually transferred to the corresponding ledger. Loose papers (correspondence, receipts, etc.,) found in several ledgers were removed and placed in folder.\n\t","The mining supply voucher books recorded on a monthly basis how much the corporation owed suppliers for the purchase on credit of mining supplies or services. They list the names of companies from whom the corporation made purchases, area or department of corporation for whom the purchase was made (ventilation, electrical, machine repair, delivery, engineering, etc.), and amount paid.\n\t\t\t\t\t"," The voucher books recorded on a monthly basis how much the corporations owed suppliers for the purchase on credit of supplies or services. They are similar to an accounts payable ledger. Information found in the volumes includes the names of companies from whom the corporations purchased supplies and services on credit, the amount of payment, and the name of the account from which the payment was expended. Transactions were transferred from voucher record book to general ledger. Account numbers found at the end of each month's transactions correspond to account numbers in corresponding general ledgers.\n\t\t\t","The cash flow ledgers were used to calculate on a monthly basis the amount of cash remaining to pay wages of the corporation's employees following the payment of debts. It records the expenses incurred by employees including medical, rental fees, scrip advances, lights, store accounts, burial, union dues, and overdrafts and payroll expenses such as Social Security tax and unemployment insurance. It also records expenses related to mining operations including drainage, ventilation, truck delivery, timbers, and machine repairs. Each of the previous were totalled and subtracted from the gross payroll to determine the cash remaining to pay employees.\n\t\t\t","The petty ledger recorded accounts of little importance. They are the accounts of individuals perhaps employees. Information found in each account includes date of transaction, page number of corresponding cash journal or voucher record book where information was transferred, amount owed, and amount paid. Accounts arranged in alphabetical order by surname of individual.\n\t\t\t","The shipment records consist of a record book which recorded monthly the type (block, round, stoker, carbon, nut and slack), tonnage, and price of coal shipped to Holmes-Darst Coal Corporation by Benvir Coal Company from its various mines. Various loose documents were found in volume. They include receipts, coal shipment accounts containing information from volume, payroll, vacation payroll for year 1956-1957, service station account, and balance sheets of company listing assets, liablilities, and net worth. The various payroll accounts list the names of employees, amount of wages, taxes withheld, vacation pay, other expenses taken from wages, and net amount of wages. Documents were removed from volume and placed in folder.\n\n\t\t\t","The payroll accounts book recorded monthly the individual payroll accounts of employees. Information found in each account includes name of employee, month paid, amount of taxable earning, withholding tax, vacation pay (yes or no), and an unidentified account perhaps Social Security tax withheld. The front page of ledger records the totals of each category. Ledger is missing cover and spine.\n\t\t\t","The checkbook contains check stubs and blank checks. Information found on check stubs includes check number, date check issued, name of company or individual to whom check was written, and amount of check.\n\t\t\t","The Ledger recorded on an annual basis the amount by which the corporation's property and equipment decreased in value. It lists the name of property and equipment (mine cars, trucks, ropes, telephone lines, office furniture, service stations, etc.), it's original value, and amount it depreciated over time.\n\t","Loose records found within other volumes. The documents were removed from the volumes and placed into folders. Volumes where loose records were pulled from are the Benvir Coal Company Record of Coal Shipments, Benvir Coal Company Voucher Book,  Benedict Coal Corporation and Benvir Coal Company Cash Journals, and Benedict Coal Corporation Depreciation Accounts Ledger.\n\t\t\t","Historical Information:  Castleton Wade was a farmer conducting business in and around Lee County in the nineteenth century.","Scope and Content:  The business records of Castleton Wade consists of an account book.\n\t","Historical Information:  Thad Grabeel was a farmer conducting business in and around Lee County in the early twentieth century. He was also a partner in the business of buying, selling, and manufacturing staves with James Gobble.\n\t","Scope and Content:  The business records of Thad Grabeel consists of a ledger used by Grabeel while he was a partner in the stave business with James Gobble. It includes accounting information related to the business. The ledger was used as an exhibit in the Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel. The ledger was used to determine the amount of debt owed between James Gobble and Thad Grabeel at the end of their partnership. ","See also:  Lee County (Va.) Chancery Cause, 1911-005: James Gobble vs. Thad Grabeel."],"userestrict_html_tesm":["\u003cp\u003eThere are no restrictions.\n\u003c/p\u003e"],"userestrict_heading_ssm":["Use Restrictions\n"],"userestrict_tesim":["There are no restrictions.\n"],"physloc_html_tesm":["\u003cphysloc label=\"Location\"\u003eState Records Center - Archives Annex, Library of Virginia\n\u003c/physloc\u003e"],"physloc_tesim":["State Records Center - Archives Annex, Library of Virginia\n"],"language_ssim":["English\n"],"total_component_count_is":52,"online_item_count_is":0,"component_level_isim":[0],"sort_isi":0,"timestamp":"2026-05-21T09:16:09.210Z"}]}},"label":"Breadcrumbs"}}},"links":{"self":"https://search.arvasarchive.org/catalog/vi_vi04376_c01_c03_c02"}}],"included":[{"type":"facet","id":"repository_ssim","attributes":{"label":"Repository","items":[{"attributes":{"label":"Library of Virginia","value":"Library of Virginia","hits":53},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026f%5Brepository%5D%5B%5D=Library+of+Virginia"}}]},"links":{"self":"https://search.arvasarchive.org/catalog/facet/repository_ssim.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957"}},{"type":"facet","id":"collection_ssim","attributes":{"label":"Collection","items":[{"attributes":{"label":"Lee County (Va.) Business Records, \n1882-1957","value":"Lee County (Va.) Business Records, \n1882-1957","hits":53},"links":{"remove":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957"}}]},"links":{"self":"https://search.arvasarchive.org/catalog/facet/collection_ssim.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957"}},{"type":"facet","id":"creator_ssim","attributes":{"label":"Creator","items":[{"attributes":{"label":"Lee County (Va.) Circuit Court\n","value":"Lee County (Va.) Circuit Court\n","hits":1},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026f%5Bcreators%5D%5B%5D=Lee+County+%28Va.%29+Circuit+Court%0A"}}]},"links":{"self":"https://search.arvasarchive.org/catalog/facet/creator_ssim.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957"}},{"type":"facet","id":"level_ssim","attributes":{"label":"Level","items":[{"attributes":{"label":"Collection","value":"Collection","hits":1},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026f%5Blevel%5D%5B%5D=Collection"}},{"attributes":{"label":"Item","value":"Item","hits":36},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026f%5Blevel%5D%5B%5D=Item"}},{"attributes":{"label":"Series","value":"Series","hits":3},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026f%5Blevel%5D%5B%5D=Series"}},{"attributes":{"label":"Subseries","value":"Subseries","hits":13},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026f%5Blevel%5D%5B%5D=Subseries"}}]},"links":{"self":"https://search.arvasarchive.org/catalog/facet/level_ssim.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957"}},{"type":"search_field","id":"all_fields","attributes":{"label":"All Fields"},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026search_field=all_fields"}},{"type":"search_field","id":"keyword","attributes":{"label":"Keyword"},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026search_field=keyword"}},{"type":"search_field","id":"name","attributes":{"label":"Name"},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026search_field=name"}},{"type":"search_field","id":"place","attributes":{"label":"Place"},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026search_field=place"}},{"type":"search_field","id":"subject","attributes":{"label":"Subject"},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026search_field=subject"}},{"type":"search_field","id":"title","attributes":{"label":"Title"},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026search_field=title"}},{"type":"search_field","id":"container","attributes":{"label":"Container"},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026search_field=container"}},{"type":"search_field","id":"identifier","attributes":{"label":"Identifier"},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026search_field=identifier"}},{"type":"sort","id":"score desc, title_sort asc","attributes":{"label":"relevance"},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026sort=score+desc%2C+title_sort+asc"}},{"type":"sort","id":"date_sort asc","attributes":{"label":"date (ascending)"},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026sort=date_sort+asc"}},{"type":"sort","id":"date_sort desc","attributes":{"label":"date (descending)"},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026sort=date_sort+desc"}},{"type":"sort","id":"creator_sort asc","attributes":{"label":"creator (A-Z)"},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026sort=creator_sort+asc"}},{"type":"sort","id":"creator_sort desc","attributes":{"label":"creator (Z-A)"},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026sort=creator_sort+desc"}},{"type":"sort","id":"title_sort asc","attributes":{"label":"title (A-Z)"},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026sort=title_sort+asc"}},{"type":"sort","id":"title_sort desc","attributes":{"label":"title (Z-A)"},"links":{"self":"https://search.arvasarchive.org/catalog.json?f%5Bcollection%5D%5B%5D=Lee+County+%28Va.%29+Business+Records%2C+%0A1882-1957\u0026sort=title_sort+desc"}}]}