Description
This 1907 inter-company accounting voucher documents a financial transaction between the Little Kanawha Transportation Company and the Little Kanawha Railroad Company, providing insight into early twentieth-century corporate finance and transportation networks in West Virginia. Dated May 8, 1907, the accounts receivable voucher from the railroad company records a $10.00 payment from the transportation company representing a proportion of the Salary of Agent at Owensport, West Virginia for the month of April. The document is marked with Auditor's No. 473 and stipulates that remittance be directed to the railroad's treasurer in Parkersburg, Wood County. The transportation company's address is listed as Owensport in Wirt County, situating the transaction within the Little Kanawha River valley's regional economy. The accompanying bill of lading or invoice from the Little Kanawha Transportation Company to the railroad company contains authorization lines for Audited, Approved, and Approved for Collection, indicating the bureaucratic procedures governing inter-corporate financial settlements of the time. The presence of T. J. Stafford as treasurer for the transportation company and the formal receipt of payment signed by the railroad's treasurer demonstrate the administrative structure used to coordinate river and rail transport operations. This financial instrument, incorporating both pre-printed lithography and handwritten accounting entries, reflects corporate record-keeping practices and the economic relationships between transportation enterprises in Appalachia during the Progressive Era.
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