https://haylibrary.cvlcollections.org/files/original/04e828384d12ea104c5d04a36c783d39.pdf 4200d2e11cd4401d25a4eb7ec3058a8d PDF Text Text ' ....,, c. s. . 1-az-1,.ooo--u ll'orm471l CLOST-"D FILE No. 0-2-B-ll VOLUME . No. SUBJE CT: Balance Sheet of General Ledger • ., New Files ow-2-4 OW-2-4-1 I I """ ., r...i -I I ;II ' N I 0 I ,:, A Fl . I. .. I ~ ~ OFFICE OF OUT SIDE COMPANIES - · I I �STANDARD 1·22 •$000 f'ONM 230 IN REPLY PLEASE REFBR TO :so. A. Tono, Washi11gt on August Second 1 9 2 2 \ . . . D 0 :, " 11 , r t·tO, ,~· ~ .~½ .,/ ~ Portland, Ore gon . ~ Dear Sir: Replying to your ~ -]._~ of the 27th ultimo: - month is assigned as the "Estimated Cost of ?terchandise Sold" on '--- --- -------------- ----- Form 23, and that this estimate is subject to adjustment when inventory is taken. This appears to have been the practice of the Store for some time; and in making such adjustment to conform to the June 30th inventory Form 23 for that month absorbs the under-estimates applicable to the five previous months, or a total of some $900. 00. In other words the merchandise sold. irl the last six months amounting to $39620.72 is estimated to have cost only five-sixths of that sum, but an inventory develops that the estimate for the period was about $900.00 too small, which is taken care of by adjusting in June accounts. Every article sold at the Tono Store carries a margin compatible with market fluctuations and of competition. ,. .~ If our understand'is incorrect, we would be glad to have �[. • /· Mr. :lm. • Hann . Tono, :lash. Your Foim 23. shows an amount of ~3 .512.08 under Uercbandis e Sales an amount of ~ ,52lo98 ( adjusted by this department to inventory ,.;.4 , 456.49) as the coat of oorcl1and ise sold. Are wa to understand that the merchandise sold in tho store dei)artment cost over ~900.00 moro than you roceivod for. it. i:f so, please explain thoroughly the re11son thero:fo r. Your early re1}ly \7ill oblige. daroombe . ,. CGli-H . .. !' \\ 1 ~,.,. �Mr. F. W. Sercombe, Auditor, \7ashington Union Coal Co., Portland, Oregon. Dear Sir: Ple,J.se place IJr. Gray 1 s name on your mailing list for one copy of Balance Sheet, Form 141, of Washington Union Coal Com1Jany. Yours truly, . , . e:. a DEC 15 1920 . --. f ' (\.;) ~ Oopy Imm. · office A 19-3-1 �---- ....UNION P A CIFIC SYSTEM UNION PACIF/O RAILROAD COMPANY OREGON SHORT LINE RAILROAD COMPANY OREGON•WA S H/NGTON RAILROAO d NAVIGATION COMPANY G. E. EllSSONNET. GENERAL AUOITOR oMAHA, N E RA S «A November 3, 1920. £A,,,__.. I ' t.. ~. ll- NO\J S '\9'2.~ • No• Ml'. F. w. Sercombe, Auditor, Washington Union Coal Co., :e ortland-, Oregon . Dear Sir:I received yesterday , with your letter of the 30th ultimo, nine copies of corrected balance sheet of Washington Union Coal Company as of August 31, 1920, and nine copies of balance sheet as of September 30, 1920. I have sent two copies of each balance sheet to the New York Office, retained two c opies for my own files, and am returning herewith the remaining copies which, no doubt, were forwarded to me through mistake. Yours truly, ~~~-- �\t J OCT 30, \ 9?<i lir.,. G.. .n1 onnet. G noraJ. Audi tor , Union .1:acii'io ~yut.em, Dear ~i r:l ~: onclosin " herewith corJ."ected 'bal nncs oheet { :'om 141) £or tho 'i:,ashin&ton Union U-0nl CQ!Qpany :for August , 19;;0. . Tl1e previouz ba.ltuwe aueet was prexatuTa~y typed and i ssued bo:tor~ corrections in triel. balance ucro ,:2ade on tentati vc drnft of b~lonca sl1eet. Do not believo a r<,currence wi.11 again occur. Or\~nal s1eried f. W. Sli.RCOMB& �- - - --<' -~-~ ~) O 2 13 l l 11:r. o. E. Bis sOTu--iet, GeneroJ. :~u<li tor Union l't'. ..oifie 8.,s tan, Om.ab.n, Neb• , /\,'l regµestod in your tol.~rom o:r 1i.:aroh 23rd • ha-ye i,rcmarod and ~ submitting three aopiea of Sheet 4, 170.Shine ton Union Conl Oon}!)any Gcno~l B--lmce Sheot for ttie t110lve or.,n ths ended .Decanbei- 31, 1£119. In sendint out "tho original :&uDlloe Sheet 'b.'JO copiea "'ere oent to :;r. Ohnrsko ~t Ne,•1 York and one to you. We ai·e, l'1otrnve1·, send.in[~ the furcc cq-9i es to you for die- position. Yot-:. 1-s trul;T, OrtgfnAl Signed P', W.SERCOMBg �C• r:,," llorm2191 ~EL~S::G.RAM ' NUMBER SENT TO Fil o: O 2 B l l TIME SENT SENDER RECEIVER BENDER RECEIVER M Time Filed_ _ __ __ __ .JI NUMBER RECD FROM TIME RECEIVED M G. E. Bi ■on net. O~noral Audi tor Union Pacific 8,Ytfte~, Cbohn, 'Noh ., Jfov.l aud .. :t J'U 23rd ro P' it1al Bt.\l un c~ Sb®t !'~µtRton Union Oo::.l Oo1'1J.l.:vl)'• hoo'i 4 wi.1 1 bu l o niocl tod1lf ., c;...1 .. TYPED ~""r rvl'A~ 2 ·.1.1, :..-1...-.0. 19"'"0 ,v~ -~-.~~!~.~~-~~~~::~:-~!.~~~~i ·J~ 'if.~. ---~---~- ··- flHAL 01~fOilTIQH .~ -----""'!'"''•••""-"'""___ -~ b written In Ink or All messages must ble nks and those for typowrltton on those° apt ,ralnmon) deliY'" parties on trains exce The exact sending erod In sealed onvolopeo. of sanding and and recolvlng tlm,o, ln~lla~~naf ' of receiving receiving operator t a,:d In proper spaco lkn offlco, must be on e t must note on bao every lnotanco. Opfo r■ 1i"and cau se of delay of tolograms time o ca • If any. ----, �.... ~~-- g '.1 SE::C •~y . PORTL A'IO_• ~I RE TO ~1R FAH~UHAR FSu , 9TH P'ST111J8Tl~:G TH AT F!M.\L 8Al/1NCE 1 S'!EF:TS OF AFFIL I ATED co:•1 PA~·1::~ SHOULD SHC't1 D1cm.1E ,f\CSCU~!TS AN D PROF I T Atm L 088 ADJU STrE: !TS .,s TH.E V . STOC-0 SEFCRE 8E ! t!G. CLC~EO PITO PROF I T AND.. LOSS . F l t-!Al. 8/\LM~CE SH Ef:T OF •• ASr: 1'·!CTC~) u·1 I C:;: CO AL co D TED :,,MW!-! 12 CCi:.:5 tWT SHO ' PJC0:,,~ ,\~JG PfW F IT · "D LOS S , CCC~H'.TS. Pl. EASE I SS:.J E REV l SEO -ShE ET FOUR ·"! D SEt•rn TO All. PEHso::s R.ECZf'./!~!G 8CP I ES OF B11LM) CE SHEET . G. E. B!S8Gi'JMET . 315 P~-: �c. s. PotDI 2191 TE~~GRAM . . NUMBER Time 'Filed_________ J,I NUMBER SEf•T TO u TIME SEN·r SENDER RECEIVER SENDER RECEIVER M RECD FROM TIME RECEIVED M All messages must bo written In Ink or typewritten on these blanks, and tho_so . fo1 parties on trains (except trainmen) dellvored In scal ed envelopes._ The..e,cact sending and receiving time, Initials of sondlng and receiving operator and signal of receiving offlco, must be ontered In proper space In every Instance. 0pdrator must note on baok of tslograms time of calls and cause of delay, If any. (COPY) Oma.ha, l!eb . 9 ::arch lG, 1920 . F • .r. :3ercombe , Portland. , .Cl'e~·ou. Suppl ementing my wire 8th i t vr111 :uot be neccessary to :t'urnish president Gray with oopies of the genern.1 balance shaet t form 141 nro the i ncome and prof it and l oss statement f orm lCl . Joim t G. E. BISSO:IT:E~ Or i ginal O l 13 2 �UNION PAOIF/0 SYSTEM UNION OREGON PACIFIC RAII.ROAO COMPANY SHORT LINE IUII.ROAO COMPANY 01'1/Ji:QON•WASHINGTON RAIi.ROAD "' NAVIQATION COMPANY G. E. BISSONNET, C:IINERAI. AUOITOR OMAHA, NEBRASKA ·:May 19th. 1919. -2. A-79-5 MAY Mr. L.A. Farquhar. x / \ Accountant, Portl and, Oregon. Dear Sir:Referring to your letter No. 0 2 of May 13: You may take u:p in .A:pril account the :payment of ~3780.00 Income Taxes included in March state ment · of account of the Union Pacific Coal Com:pany . �Foru,, ~ 9-JS-!M t S atemRentdof_Acoount - Washington Union Coal Company - Date of - en ering . . THE UNION PACIFIC COAL COMPANY I ' 1''UANI< TALLMIRE F 11 DPXCJf"&llC, A CT1No --A 0000:NTINO l>JiiPA.JlTMJIIN AUDITOJt / /) / : (~ • I {; IN YOUR REPLY PLEASE RJ!lll'ER TO 20.:.1]3 NO ENN~. WYo., • May : \j'! ~ • ~ •• ';:_/ 16, 1919. L A. F· ; E. -~-. MAY. 20 i919 ·: , _ z. 90 , 919 • M.~~ Mr. L. ·A. Farquhar, Auditor, Washington Union Coal Co., Portland, Oregon. ~ Dear Sir: ,;1 Referring to your letter of May 13, File O 2 B 11, relating to The Union Pacific Coal Company's m o n ~ : V/ qf account: This statement can be prepared as soon as Union ~ Pacific Railroad Company's statement of account with The Union Pacific Coal Company is received, which i~ usually about I the 15th of the first succeeding month. In the ·future we will endeavor to forward ·statement of account with Washington Union Coal Company not later than the 20th of each month, and I think in most cases we can send it before that date. Yours truly, Acting Auditor •, �lloy ~~~r. li°Ton1t ~ullmiro. ing Aw1ltor, , ~he u. • 0. . t uyO: Jl6• Otn: balance 8h00 w. 0 8 D 11 1910 oal oo. , ia aoo ~o be rcn:.1eroa on tho n?th o:f fUmt on:r nt not later tl the :15th of t110 f1 o mwooeaine month, 1n ora uoo<nnt lltlnY for •onr oo- ltiaou in onr bolonoo ol ot onrx-eu~ly. for tl• r.ionth of I:U 11 uuo ioouaa . bN :,01~ ou rl'.oi9' fltli.- Cun ¥Oll uot , uro wi 3ll60 no that tho uccount o nob neut on Yorn- Your tl'll~, ( l .. ,. •. f . <; �0 2 13 11 Y.ay 13, 1919 11r. G.E. Dissonnet, General Aud i t or, ·um.on Paoifio System, Omaha, Neb. _ D ear Sir: Wa~hinston union Oos.J. Company Uarch, ·1919, general balanoe sheet 'tW,s iss11ecl in the regula:t.~ co arso of bnsiµess on April 28, 1919 . On the 12th instant we received. from i.ir. Tallmire .account ·ou.rrent for the month of ?larch, shooing po.~nt of · C..3780 .00 ··b y :the Um.on. J?aeifie OoaJ. Compe:uy :for our aaoo!?..11t , oovE:ri:ug propor- . . ti.on o:f inco~ tS:.X for year· ·1918 paici by ne,.., York Offic,e . ~hall we reopen llarch a~counts o.nd iss11e ·oorreoted bol e..~oe sheet , or ,1:1.11 it bG satisfa.otory to ino1uae the p~111ent referrea t o in the aooou.nts for the month of April, · 1919? You.rs tra.J.y, i"1•'t~"1~i ...... , l M " ' �P'OftM 230 WASHINGTON UNION COAL COMPANY MINERS AND SIUPPBRS OF IN REPLY PLEASE nEFBR TO ToNo COA L TONO. WASH. NO. • / '~ :~:een Nineteen / . " ·". < D / Tono, Washington February 0 :, . .,; . 0 u i :, L < u ,; ► < < a: :, . ... " ?cz "...<II 0 D 0 "a: D . . > 0 < z z :, 0 .." lii .z ."" . . Ii " i " ;: t: lii . . ;: < "· Mr. L.A. Farquhar, Audi1i r. Portlandc .....: r ~!~•-•- ---- Dear ·Sir: -Thanks for your Fie o 2 B 11/ or January ):fat : X 0 D ~ z < < a: ~ i I ,· J 0 < 3: < .. ,. 2 X z II .. ".". ." 0: 0 ,. 0X .z •." il z 0 " II ;: z z 0 g . .,ti .. z u 0 :, 0 0 z 0 0 u ,; ~ !'l .-. .. z 0 0 0 . .. •.z . !•." ·::" . . iz. ."."." Ii! .,.," . "z X 0 u 0 0 u ~ :, X ii > 3: ii u 0: 0 0 would be glad to receive copy mon~ balance sheet . Youratr~ ~ Cd _ -co- s ~perintende7. �0 2 B 11 A11a1tor Port1ana, ore • , Jan • . 31, 1919_ Nr ~ 1~ .s. Brooks, Genl. Sup t. , Tono 11 Wash . Dear Sir: If you so desire we will arrru1ge to furnish you. with a copy of the mont hly bal ance shef}t , which I note at the present time . I . is not being receivea by yon. Yours tru.l y , Ongtmal •s1fnted bJ L.. A. FARQUHAR �0 ... 2 :0-11. Jan . 10 , 1Sl9. l~r. G. E. Bi s son.net, Gene::t"el Audi tor, Omahe , Hebr. - !>lying to your l etter of the 6th inst. I?ile A-r/9-5 : Efa:eo•i;ive \7ith balun.co sheet ns of :i:>ecember 31, l918 , the aacounte "lloubtiu.1 .. cc ou.ntsn and "U. ~. :.ati onal OORk v~ntralia, ,;ashingt-on" uil l be cl uanified UUti G::.· the gEmcraJ. heo.uillg "De:i;urre ~ Asa ts" , as $ugg£ sted . You.rs truly, OrigfDA1 S ~ bJ L. A. FARQUHAR r, ' -.. 1,..;I ~ .,_. I. ,i• , �~ -~ d 1./ :- \;." • f,~,<3 .. UNION PACIFIC SYSTE~~• £;.~_f>..,} . UNION OREGON PAC.IFIC RAILROAD COMPANY SHORT LINE RAILROAD (nG ~. ·\.~ ;t.._r· COMPANY 0 OREGON_•WASHINGTON RAILROAD d G. E. BlSSONNET A NAVIGATIOf" COMPANY \~" '1 10 CRS'::?a OMAHA, NEBRASKA lli. L.A. Farquhar, . Audi tor, Wa shington Union Coal Co. ,. J?ort l an d , Ore·gon . Jan. 6th , 1919. No . A-79-5 . . LA. F. JAN 10 7979 Dear Sir:- An examina~ion of ·1/ashington Union Coal Com- 1)8.ny ' s ba.la;nce sheet date? Novembe.r 30th , 1918 , shows that the a ccounts 11 Doubtful Accounts" and nu . s . Na tional Bank .. Centralia,. 1/ashington , 11 ar e now c lassified under the general heading . nunadjusted Debi ts. 11 It rmuld appear pr eferable that these accounts should be classif~ed under the general_ heading "Deferred .Assetsn so as to make the classification thereof confor m to the practice in effect on the 0-W.R.& N. Co ' s . boo ks • Unless there is some good reason to the contrary, please arrange accordingly. �UNION PACIFIC SYSTEM ... UNION PACIFIC RAIL.ROAD COMPAN-, OREGON SHORr L.INE R41L.ROAD COMPAN-, OREGON•WASHINGr ON ~AIL.ROAD .. NAVIGArlON COMPAN., G. E. BISSONET, ASSISrANr CONrROL.L.ER oMAHA, NEBRASJ<A Dec. 18th, 1918. Ho. A-79-5 Ur. L. A. Farquhar, Auditor,Washington Union Coal Co., \ Portland, Oregon. L: A. F. i .!)EC 23 1918-'•'"··r:J ~ -',;,<, ~ ~ - - -- • Dear Sir: - Referring to yo.u.r letter (\ \.,..,_,, _ ~~ nl. 0-~ ~li dat e ~er.iber =h§.tl:( , 1918, relative to "ila shingt on Uni~~ ~6~;~y 1 s b~ance sheet as of October 31st, 1918. 2he balance in the account "Union Pacific Coal Company - {Deposits With)" should be classified on the balance sheet under the general div:i,.sion "Investments" and the subdivision n_af:filiated Companies, 11 as indicated in my letter of December 4th. The balance in the account 11 Uotes Receivable" representing ·uncollected principal of note of H. J. Landahl, should be transferred to 11 Doubtful _Accounts" until such time as you receive definite authority to write off the amount as uncollectible. The balance in the account 11 U.S. Uational .t!a.nk Centralia, J ashington" shoulq. be permitted to stand until final dividends are received and authority obtained to write off the uncollectible balance. Yours ~ ~ �0-2 11 Dec ember 13 , 1918. !Ir. G., g . Bie:Jonnet , Assistant Control ler• Omubn , Nebr. Dear S:i.r :P.e:_,l ying to you.r lcrttor of JJeoember 4• 1918 , Uo . Ji.,.79_5 ,, • ,\ I - ·•~ ~ , ~ ~ ~ ,-~ \~\' f\'{\t'\"\ in rognrd to bf\l E.:.noe sheet as o:f October 31, 1916 : • .....' , ~, l . ' ' i. I _1 ~ · Oompa.ny -~he baJ.1:mcc in • he account nunion .?c.cifio Conl ~ (Deµosi t s with) n i -~ subject to dr;;:ft only in o_use o· .. extrnord:~.~:· ey ~.-:_: -=. <, ... 1·nst June . -:(. • u. • \' -, •• ~ l < a..~ ,. ~--~ ..: • sbnrsonen.ta, av.oh c.a ·the dividend deolared r .·_re0 thut t ·1is :1.ooou.nt shou1a 11ro.r>orly be 1 cl.nssi:fied ou the - ,~lnnco shee t unde r the gener Hl uivision .l · Investments· ,,na the subd ivision "A:f:fi.lia ted CO?lll)nnies." rri~nr;e effooti ve \7i th the llavember b~~l nnoc oheet. ,: ~ ~ -;;~ ~ 2. The bul."'.nc. of ,J4.084. 02 in the nccount "Uotes Re- o;;;ivable 0 rt.-pr c aents bc.l ~ oc u 110 on prinoipul of note o'f :a. · J. Larulahl, d:rltecl June '>9th, 19J. • _ Compl;-ete 6.XJ?lo.nt:i/aioµ of this .note rm.s givon in cletail by Itr. Hl'ioooe in hi.J letters o:f JD.n,. uo. ry 28th, 1915, und Jsnuary 1 7th, 191'7 , uopics o"f 'l1hiol1 are att: checl for youl.~ r eafJ'N' r&f::~cuoe . Cripy o:f' . . ir , Lan<le.hJ. 's l etter of Febru.aey 1, 1915, is nlso r..:.ttt-tohea .. Recent at~emr;ts t o loca te . ~r •. Landnlll by mail lw.ve b:;.-en f rni tleas . letters addrosse-a to him t- t Vv.nco.uver, H. a., b.Pvinc been f or- ?1&rde , t o the . ~cAlpine Hotel, UGTT York uity, \"'lo re del ive;rca . Tb.G lest imo returned uu- .·e wil l mnlre another ·~t-tempt to loc~ite him through �. ;:r.. . l~ . Bissonnet Deo~mber 15 , 1918. the Impei'ial Oonl & Col:o Oom:tmn-3' ropreoentntives at Van- co11vor. encl if unsncoesafu.l, I will sv..brnit tho mutter .to Hr. F~r:rell for nutllo:rity to m-ite then~te of£ no u.ncollect~ble . 3. Th~ rod bn.la.nce of. •)104.• 73 in the ncconnt· rrun11sed SoriD ana :iie~gen represents v~lue· of mileage pnroha~ed from o....t: . R~& .il ~Liaes on Cl'€di t n.n:d ltSed before being paid for . Bill for this mileage in some ma.tm.Gr become mispi ace.d an<l tho IJevigution Lines h.\J.Ve been rc<1ucsted to let ua nave a.· du.plicat e . ,i._ J.1he balmics in the a.ocoun·t uunited States !iationa,l B:mk - Ce!J:fimll~ • • a.shine on ·. consists o~ tho -nnpcia portion. o·f •the br.lanac c: r_.·ie.<l in the b3Z!.k i:u question at the time it TTGnt in ank:!:u.ptoy; ·:I'hc origiru 'l amoun~ w=.s ~iJ..J.46 .95. Five oi•videncls· f!gg ~gatb.1.g 50% h~ve been pni<1 1 end it is expected there nill be two more <'livitlan~e of 10;& eeah doclc.red . :~ou.J.d yoa. _snggest ..t~1t the remnining. .·30~·; be r:rittGn off ot this time · . . ' or shou.ld we. .continue to c::rry the entire ba.l.cnce av..e tmtil the n:ffn1:rs of.··the banlc 5.~e finnlly ~iCJu.id o.tea ? Yonrs truJ.y. Otl.,tnal 51""9(1 by 1- A. FARQUHAR �UNION PACIFIC SYSTEM UN/ON ' PACIFIC RAII.ROAO COMPANY OREGON SHORT /./NE RAI/.ROAO COMPANY OREGON•WASHINGTON RA/1.R~AO d NAVIGATION COMPANY G.' E. B/SSONE.T,· • ASSISTANT CONTROi.i.ER OMAHA, NE.BRASKA Dec. 4th , 1918. 1 ~. 1 !.)- t· , Cr . - L. A . Farquha+ , ..':l.udi tor , ·;1ashington Union uoal Co . , Portland , Oregon . '\/V ~ L: A. F.'· j. DEC 9 1918 A.- 79-5 Dear :3 ir : - . "Jill you please furnish me· i.vi th information covering the following · i~er.1s on your ba l ance sheet as _of October 5lst ,1918 : 1 . - I note that ti.1e bal ance in the account "Union .l:'a ci fic uoal com:9anY, {deposits with }11 amounting to )92 , 2142 . 98 is classified as .cash.. '.!!his 8.i"Jount is classified 011 the Union ?aci fi c Coal Uomi)8.ny balance sheet und~r the general heading ~ ffilia teLl CoL1:9ani e s as n.',ashington Union Goe.1 Uompany - Open -~ccount . 11 If the amount .in question is not subject to check, it ·VTould app ear proper that it shoul d be classified on your balanc e sheet under ti:e general division "I11v estnients 11 and the sub-divi sion nAf, filiat ed uompanies . n .i:'lease advise. ;{ ;!..-~'~.-'" . ( 2. ?lease furnish consist of balanc e o f J,~ , 084 . 02 in :t~~ account ni..~o tes .iecei vaole , 11 and advise pro s:9e c ts of co 111:: c "i;ion . ;:; . rlease advis e c.:>nsist o:f the red balanc e of ·1104 . 173 in the ~CC OlU1t nunused 3cri p and ltl.leage. 11 I t ·would appear tha t tcis t tero i s irr e gul ar . 4 . J:'lease ac1vis e c onsist o f the bal a n ce of }5?o . 4:5 in the e1ccount nuni te::l ,J tate s ~:ational 3a.nk - Centr a li a , ;·;ashi ngton . 11 I a.ss1me tha t this is a bal anc e that was c a r r i ed. in the bank in question at ti1e. time i t ·uent i n to bankruptcy . l f so, is there anJ'likeli hood of ever receivin{T -xay porti:)n of t hi s ba l an ce . �NUMBER r==~===:.::aa. o-w. R.R. & N.. Co. s. i I' , ., i ll'orm 3191 ~ u S~NT TO -,--;=,T= I-M-E-"-S..C.E..C. N¼T=,_:-:: _. ~- ~ S= EN ::;_o==--;"'= R:;-::_=:= A=EC=E=l=lt-~ = --:;=-=-=;~,ir.iii;ii; . ~1": . ~;.:;..:;.c ·& i<i~ iiliiiasiiF~= -=tl=-lnk or ·•• ' nd f";e,!~: IMAk:~~~!et\i,1:Q-~~ai sen di ng ~ t!m~ M . Time Filed______ .:_ __ _M NUMBE:R RECD FROM TI M la RECEIVED SENDER i ~a ~~iv~~: of RECEI ~c e In n b.1c1, f dolay, ·~ ,_ ' . · - - - ' Portl and, Cx-o . 0 • ,.,. ,n.1-0· do.to l',') Wm1..1\.!.ngtcn Uni , .1. Cool Oo. Deoombor Do.lanoo S-neot . • 1,10000 corroot t tan " C'thor 'Lnacljt.Qtad Dobi to" ou 6ummn.\ Y to resO. . t.! • •~; S ✓ Y • M!JiR "1 , ~ ,:3476_- 50..:tot'al ."r na.ci.jnGtod 7 1ts" tct ~ :iG~l . G6 . Totnl "Unn.cljttctod DOM. to 1 ehoet ona sh0llld rea,d .~Zl , 65 . • trrors duo to f'all11ro to raohoc1: fcot -tn~. Original Sl!i?Jled by t.. A. FARQUHAR �. • ·-E~EGRAM NUMBER SENT TO c. s. ' Form 2101 ..... ... TIME SENT SENDER RECEIVER SENDER RECEIVER M NUMBER Tims .Filed_________ ..M - RECD FROM TIME RECEIVED 200 IJ y VO ' M All meseagea muct bo wrltton In Ink ~ typewritten on thoso blanks, and those for parties on trains (except trainmen) dellr ered In sealed envelopoa. The exact sending and receiving time, lnltla(s of sending and receiving operator and slgn~I of r"celvlng office, must bo entered In proper epaco In every Instance. Opbrator must note on back of telegrams time of calls and c;:,uso nf delay, If any, t {! !, NF.:W YOP.K r~:ARCH o 19 18 f \ . l ;. \' .• t j t R BLA I s ·oELL -·, r- ' w PORTLAND BALA NCE SHEET FOR. tA•ASH I NGTON Wl lON COAL CO DECEMBER 31, SHEET ONE UNA l),.!IJS TED OF.BI_TS Af)O $3_6 3 1.65 INSTEAD OF $3731 .65 SUt✓.MARY OF· ASSETS. TOTALS $802,200. 18 i:H EREAS SHEET ONE ADDS . 80 I , 203 . 51 PLEASE ADV !'SE. H S BRAD T 14 7 P Iv; �" ,,.,··- · .2. - .... - US: t . ... {J,,·- ~::, .. l!~r. m -hoot - ·. r ... :r . C" :1. ·o~or, -~'! tl f:la 1. - oi:-J1:1an'.; ,n,l nontl· llo:·. -:A~.· _. o:rJ,:- t •,• ': • "! o ... _ra t1 rut '\'o 1toto:i l:.Vt-.ilnble h e~o ··or J.•e: .-;i:'),., 't11.!:?.t I n 1 to1:,101•l:n·'" imrroniior ~~n 1 o· u col btl011 o!: theu in 1<'01• :-stlon o." · r .!.•·•'oiture, ~ihich. ·1 a.:J i'1li.c(!' -;.lt.il. :,;1,, roo~lvr:r 01· •t,;•o ..am.sh .:.:tt:.Hm·· ~"..L.f. ~h"nr.-!.o ~:ou~ to-d..t.~· • •,,; "!.>;/ o , al t:.1 f'-l,d ~l o o l . .r~.tio . n • '."01· ro11mre . fa'o.ps 1ttnc\ ho1·or1 l th ... .,r . r-,nr "'ile • io ··o: o ·n1•00 , - '3 • 111 e:-...:.ot ! ~ron:"lor of -,,~o.')~rtltJ • t!1 , t o •• .., . "i · . ~1.od b7 1mu.·t o::-'?.oi· :..~1.n , --~ml on ~i:1i. . i . h o .. o r a ... 1,nonf1or ,~.to . .. . tho ti i:i:,1• oto.uil~ ~, joi:i,a : l\Ahin-- to1-:. I I " I ... vc • "'' 006i. >tea �:=1 t.o - • 0·•, 111t i"nf" __. - • 7:; u , 000 . o !'_ ··'1io"' n·oto""n u. ,.., 0 ,.;,.:. -o~r. d . 14 J!f,Jl1r I.: u~ 1·· t1,..,..· ....,0 • lt':I r, , 000 • I t is r1:,1 ir,. eoP.lon t hat n1·th01.ir;: , 1.omtl: steJ]a hevo· b oon t 1:on to cru1col 1;h11 ~:.r1Te o1Jont , tho .;u.ba.sh Ln:tb_ar a.nc1 ·"3hin~le_ comymn,r- \7ill o c ~i"Tcn· an op,nrtunity t :> re :nmo oporat:!.onu v.n<l c u lote thn •)t'!.l'"O!lesc . • Iu •· ,J0t e r:1b e l" , ·ml datohcr , 1913, ·;~sh:tnr.t on tini on .Ooal. c a.11p1:UlY Khi ,;!>Ml t:o n. J • .. k .ria.c..h l 0om. ~m;,,: 11n a::1.1"a o t .ooul u:nount1 ng J ~ ~- to :~6 , 078 . 20 • . Our :·:~les AP"C11t nun ~de J.w.u irie a ~a _.1.r drn~ t he • Oon11any ' t3 ore,Ht .i.nil. \-u~ ;rnsurad thet i t naid ito bills p or.iptly. '. oopy n'" : -1.. . Jillo!l .>io ' s letto:r t o . ~r . 11ais-1ell, .d:ted 0{:tobor ro ~~riJ n~ hiR invc Etir,ation !3 en~looeQ ho~er.ith . ~rtar ,:io.::-tng ~ArJitt~l"'oos a.rrl_7.ro 1Pn.ttn~ }8 ,000., the l n st • J .. ·!..• 1 en ~ , 0 v''0 • rooo ..t vc ct·· \"mn - <;s; .uova:-.1b or ,~0 7 , ,.,,"! -~•.1.u , •.i. -~ • ~-· hl non.:.Ll.n,,.a T' 11.: i n c(l tha t t he conl ~hin-pocl hir.1 ·\.-a.a o r an lu·::-orior r;u~lity; t . U"ch , 1914. . ••• 3oc'k i -nld. 10 t 'iu'?.t ':tc omilc1 have ::.ottlon'Ji.t o ~ • 10, 00'J. but t,1:i.t ' r . : • _., n '..a.ule;r ro ....m:rnd t,'l eooo 1t that . rn Ar,ril , :~r . •inle ..r, hi· mol r , •.. ant . ndu.hl ez. cl cce,>te~ ;~ he lt'. i t(1r ' s l:ld-d ·-, note -¥or euount '1.S rottlo 11o r.t in fnll . :.o 300 0001.,rod ~ i . 3, v70 . 1,j -')ill ~01Jtlei·!o. ,t ., ! l>ills ·.r-,::rc.· ·tirl'!· lfl , .)"18 . hou �thi.s note fo ll clue , June 29·, l ~L'1 , 1,i.r . Lundahl remitted ."'il , 0 70. • • • Ii ..lnd :i e11t n now n ote -tor .·,;;, ooo., puy!nents on ,,hioh ha.vc boen mude 'ns ahov:n by "i;he one lo :-Joll ntate~1ont • .. ;a.shingtor.1 Union Cot~l Co.,pa.n.:' ha3 :no l op:e:.l s ta.ndin in Cn:r~t1.<1a u..r1d c 01ild not· brlnri- :init to ontoroo ooll ecti on. '.2he coal ,·mR solil «clivcrecl a t Vanc orivo.r nnd: ,:ashinr-ton Union ~! or1l Conpa.ny r,nirl .- oiph.t , ,:-har:f'v.F-"e sm1 ha.ndlj.:hg- cho.rn-es ..• !1l:101m·~in!" to ,' 11 , lGO . • I ·f' t:!1.c 1,u.lanoc d.na on thin note lR 1"'i no.lly ~olleoted tho tnta l ammmt oollccted , oxolusivo o:l interest . ,·.'ill htwo ti.r,101.mto tl to ~- 1<. , U70 . As to the :.ir.ri.ts d;(~li:,.r. Ls.wlahl ' n cont ent:i'.on tii..d.t the coal \7D.8 o r• n.n nicrior uua.li ty :aiia: 'Wl:lt1 miaropro oe.r.1.t:e ·d t ·o him, I ha vo no clo r"ixiite 1n·:~rl'lilti or1 , but I unl1.ernta:nd s i milaT oompl1J.ints woro "'iade b::r othe r cu ·to. ors about tho t3..mo tine awl it P-oem:1 to oo . . ~11111ttc(l th•lt .1!" • .Lu.nllahl WP.t1 cntitlecl t o a reduotlon in tho pric e. • l ovortheloso it ie sei!l t,1nt ":lile t!nproaohed on the Rnbjo ot Hr . ~1'1.c.hl "fltn·ed tl!) an~ booa.mo very ini1ifmant ; ao i t ia not tml11:oly . that he .!'oroocl our pnOJ>lo to ..iako u ~ott lacont by uhioh his pro- sr1ectivo loss ,.11.s con v <1rtad into P .!."O°i'it. havo ·i cHln ::nt1 e ·tomo :::- •.;i t11'ont • The mir:tru:o a-1·:1ot1rs to o?. s1li,>!')ir~r e, lc.l"'f"O qnuntity of ooul_ t o ~1. llO-rJ cmsiu•:i:ar•· ao:f"ini to c.rr&nr cnonta ro"'nrdin~ ~ottlor.1<'.nt. Yours -roey>eot:f'ul iy , , • �·- e f) p r Portland, Oregon, October 31 , 1913 0 1:r . .d·. 31:.-.-..is i ell 1 .A11clit or , ? r t l m1d , Oregon . -.. :ie '!.)l yi ng t~ your letter of the 2'lth, ro f?ardin;")" t he account o 1'" I! . J . L!:..nnahl t: Co ., Ltd ., V'nnco11~or , "3 . C. . 1c.;-oi·e ahipµine>: the. tJ.e- -peo"l)le c:o;y ooel \"18 intervie 1eiJ_ t -l i~ ,:,arti c ,-: "rom ·V/h ora t _ hey had oe·~n buying e.nit thay_.all advised. ua .t he c.ooount ·;;as s~1.tis ra.ot.o r-y. i n ~ver y way. I saw t ~ .• ? erree , Salo s ::o.na.gcr o t t he Oon·tr....1 -eosl Co . i n Seatt le , and he t old :ne his Conpo.ny 1mcl bee!. sellil:1.P- Landal1l r;cver a.1 months und sottlcH'Jents :.1.ad bo eu ne(le ::.i.ccording t.o· a~eeme nt . ·;.~ . 't!iluon saw t he ?cnnysl:. vcn:i.a Co~l C.Omf'o.ny an,l the 3::t~t Gr£1ek Coal Co . o.f Tao:nna. ~hey . hml ~ls o been ~ r ni ~hin:-- Lan hl ./; Co . wi th ooal end told us t h e noc ount r.a.3 per·i"eat l y . snti a:rae·t ory . ~ I n.sJ:ecl tho L.-mdnh l people -!"or o. 11anJ:- rofcrencA and t h ey ed"'fi.c-ec1 ~,o th..'1.t 1,;•;e conlcl. ..soo · the 3!1nk of 3ritish 1iorth Ameri cw. , which -:·:e !li c1 . i:..· . ,, ils on hnd 3. ta!}: with .i:r . nod :f.'rey. thP- t .;n.11~ gor, encl . rc.n a(l.v:.se:l t 1l;1t the y c on~lde:'ocl : :r. Landahl TI::ts peri"cctly ~oli nble anrl s.ss 11 cd ns that Lc:ndo.h l ;-;on ld do ao ho agreed. I . al8 o tn JJ:od -.:ith ~ . :,'o:n.1(18 o f Dr omL- ilope & Ha.cCauloy, who I bnliova ~ ... epr esont tho O:"!:~l:iT Go. 111 traf_ ic matters at t'hat point. !:ro , ;,·a.nldR ;-:as n'lt . ers ono.lly aaquainted v. ith ~ - Lnnclahl. but he '.!j1oned·· .ir. God~ey at the 3anl:: o .. Jri t"i.s:i I!~rth .:.\ rnorica '\"ihile r r,a.s in his o ~ ~ioo and rode inquiries regarding Lr . Lo.ndahl 's respons·;ibility; enri thoy n:1vised 1-tiI!l prnct!cull~r t :1e same us 1.r. ·,7ilson reported. ~:e alno ih<Juired o~ the t11f_? anq barge oompe..ny r1li.o has been doing the to\-;ing ·':'or Lannahl anrl they advised ns th at their bills \:ero. ~> ~iz1g Rettled :1a.tiRfaot:1rily. I spent novero.l cl.:!.YS in VB.l'1C}01tver in Ls.r. L!u1dahl•t o o rfioe rud c a lling on the c.l eal ters "'i;o w _o::n i1e aolrt t11e ooal and I ,,a.a s ~ti :1·::iod ,1i1e1~ I left that ·::e v1011ld have no trouble l,ith t,ie aoo.:nmt. -~:!"• ~nna.hl af-lsnre c1 ·:1e .:1i.en I ,;m.R leavin~ that h.e won-l d ~onc1. ua o. ohook so:-·io ti~:ie l1 ot\7eon the fith and 10th of .1.:ovcml>C:J r tn oover all tp.e aoal ohlp"f)ed tF> to Ootober 26th , e.nd. f,_ sked 11s not to dral7 'On• 'him. ~foe e.monnt of i.mainosa thnt i-.-o r.111 :1o with them ~or the .:!ext t,;o or throe !'lonths ·;;i 11 ff onond l !1rgely on the vioathor; bnt ,-;e ~1.0~0 t~ s ell t~iem from ·1 ve t~ ten tho11san•1 tons r,er month. 11" thoir ohec~: 1100!1 not co!"1e in by .;ovamber 12th. uloa.se advi ,1 0 ,10 and I ,:ill rro s:i.tor tnc:,1 u.ga1n. Yours tn1ly, ( Si!"'nod) -·· • 0. CJ.I J,. !.iE~Fin. "3ules Ar.ont •.. i, �, . ,,,.. i: I J -,/ r • '( t ✓, �FORM NY-501 UNION PACIFIC SYSTEM . UNION OREGON PACIFIO SHORT OREGON•WASHINGTON RAILROAD LINE COMPAN'I' RAILROAD RAILROAD • COMPAN'I' NAVIGATION RECEIVED COMPANY o. B. SEGER, JAN 16 1915 VICE•PRESIDENT ANO CONTROLLER, F1L~tl~J~1~i~4.- 165 BROADWAY, NEW YORK Balance Sheet - Washington Union Coal co. //7 u:t'7C<1 1/~ ~-k-~ u ..e~ :Mr. F. :P. Briscoe, Auditor, Washington Union Coal Co., Cheyenne, Uyo . No . 5-38 Dear Sir: Please furnish us a · detail ed stat ement of the balanc e in " Hot es Receivable Account" •as s hown by balance sheet of \'-iashington Union Coal Co., novemb e'r 30, 1914,- ~67,031.65. The statement should show, regarding each note, date, by whom issued, for what issue d , time, rate of interest, and amount; also the date up to which the interest has been paid. It is noted from your· report covering examinat ion of Treasury· Department's accounts, l~ovember 10_, 1914, regarding ~63,000 worth of notes given by iJaba sh Lumber & Shingle Co. covering def erred . . payments ·on purchase price of timber on land belonging to the Washington Union Coal Co., that if any of the notes or accrued interest thereon are not paid for a pe·riod of 90 days after due, the Coal Co. may declare the agreement forfeited and cancelled. It is presumed the contr~ct protects the Coal Co. by a provision restricting the cutting and removal of timber until certain payments have been made. stated differently, is it pos s ible for the Lumber Co. to remove all the timber covered by the contract from the land before payment therefor has been made? Yours truly, / ' ~?~--~ A is _. � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Union Pacific Collection Description An account of the resource This collection is made possible in part by a generous grant from Wyoming Humanities. All materials are the property of Union Pacific Coal Company, on long-term loan at Western Wyoming Community College. For usage inquiries, contact the <a href="https://www.uprrmuseum.org">Union Pacific Museum</a> Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Balance Sheet of General Ledger 1922 Rights Information about rights held in and over the resource CC BY-NC-ND Date Created Date of creation of the resource. 1922 Subject The topic of the resource Balance sheet, 1922 Description An account of the resource Documents recording the balance sheet for the general ledger. Papers are held together by a bass pin. Type The nature or genre of the resource Text Creator An entity primarily responsible for making the resource Wm. Hann, F.W. Sercombe, G.E. Bissonnet, Frank Tallmire, L.A. Farquhar, E.S. Brooks, Identifier An unambiguous reference to the resource within a given context 1-0271 Publisher An entity responsible for making the resource available The Union Pacific Coal Co.