Item 92a: Pay Assessments and Deed Records by “unknown” for “Pennsylvania Coal Company,”, [ca. 1838-1971]

Item — Box: 15, Folder: 147a

Staff Only

Pay Assessments and Deed Records by “unknown” for “Pennsylvania Coal Company,”

Dates

Created: [ca. 1838-1971]

Disclaimer for Name and Subject Authorities

Some of the name and subject authority tags have been assigned by educated guessing and estimation of persons and subjects by region, age, profession, and familial relationships. They have been thoroughly researched by using primary and secondary sources available digitally, and named in each description, or in some cases linked directly to the person tag.

Access:

All series and subseries within this collection are open for research, with the exception of a few files within the Academia series that are restricted. The Academia series contains financial and sensitive institutional records from Wilkes College, and financial report records from Princeton University that will remain restricted for 80 years upon creation.

Extent

1 items

Language of Materials

From the Collection: English

Additional Description

Type of Material:

Pay Assessment

General Condition

Good.

Measurements:

6 ⅛~5 ⅞ in. x 5 in.

Description:

The following item dated roughly between 1838 and 1971, depicts a hand-written note by unknown with various names and numbers written in various lines. The names included are Sarah and Helen Blanchard, and a Rolan. An penciled archivist note mentions that these are pay assesments with the Pennsylvania Coal Company. It is unclear in this item whether these people owe the company or vice versa, but with context from the remaining notes, such as item 97b, we can see that the Company is sending payments to the various parties. Thus, it looks like the total line is placed on the company’s, with a sum of 36 C. The notation is unclear what C notates, but it is possibly a shorthand for charged, meaning the party paid the sum, unlike p for payment. This would match other sources of shorthand we see in money systems, such as Cr for credit and Dr for debtor. A pay assessment can be for many purposes, some include a payout for coal mining taxes and assessment charges, royalties, or reclamation taxes if the ash produced by the companies were to affect neighboring sites. The University of Nottingham has a digitized history and explanation on the history of Business Accounting, explaining the use and shorthand available in Double-entry book-keeping, such as the Dr/Cr shorthands. “The person who RECEIVES is Dr. (Debtor) for that which he receives; and the person who PARTS WITH is Cr. (Creditor) for the article which he parts with.” The abbreviations Dr. and Cr. often appear at the left-hand and right-hand sides of double-entry accounts. Dr. is an abbreviation for Debitor [Latin for debtor], and Cr. is an abbreviation for Creditor. For each transaction there is a debtor and a creditor, and the amounts of money recorded on each side of the account must be the same for the account to be correct. The date for the item has been estimated by the active dates of the Pennsylvania Coal Company, which ran from 1838 to 1971.

Location

N/A

Transcription Attempt:

Sarah Blanchard-15-C-33-C-27 J. “ -16-C-33-C-29 Helen Blanchard-17-C-33-C-31 7AC Rolan - 1398-397 __________________________ PA Coal -36-C-1

In pencil: Pay { Coal Co Assessments { Map References