https://haylibrary.cvlcollections.org/files/original/1f0ad7021ee5905bc7136766846f6050.pdf 371baeb75cb1300846379aebb259d773 PDF Text Text c.s. Form 476 12-22-a,.oao-u CLOSED FILE No. 0-2-G-5 VoLUME No. SUBJ'EC'l': General Ledger Accounts. New File OW-7-1 OW-7-1-1 OFFIOE OF OUTSIDE COMPAWIES �ccount. Balance in For___-----'-'-'-·-"'•r-....,,i'-l-",___,_;..__,,e',=---- -- -- - - - - l 9 f'j)_ REMARKS MONTH d-:.•01.'P.: ,O i ~-;. :.r.:JC.:::!'l.t C•i' ·, • .'J J 011C I r1\J:1i>f-'[;;Ll ~.! 0 ~1 lJ~ or •'~.:)~ ~~~;; ]/J~?.V _·.~: J1;:t1~~ ':J1 1. . t'!: ·~· ,1::1t. :c._; t) u5; ••. tf • .. 1 .... lo I ,,:J ".':11··: Of.' : .~ ·.:t~ '' l l :!)~~ ; o I • l i I . lI i �/ /; ;/ ~ • I I • ,. • /J ' . ~ Deta_ile~ St~tement of the Balance inr__ _ ~.q~:\10':&z;.+.;,;,i"..J,tt,.·,L•__,.:Z.i.;»lii:C1J1'i.1!..Vll~Jl1'6biol\.l;u't-~•.:l'it!lllf:QLife,,r.':.11.:.::l!..!!'Dl-' - - ---'AccounL For_ ~-=-ti _U __ J(l _ _ . , f " - - - - - - - --191 __i1l :'.GISTERED ) NTH - DOClJMENT : REMARKS ' I Yl!AR - REFERENCE \ ., t" I _t} ,L-, !, ' i ~, ~·· '?.., ~, ( ' . :Joo.1. ·U l 00 .:.u.li tor' o "i'!:ioo • .. ortl:..llld . J ~ 1. 1~20. -·~--=- ....,...,,.,...,,,,.,.,1"'!,~__,==""1 imr!l di:y __ _... __ __:..?"-- -~· -- ----· ' e~ , ty -·--------.,....------·-· ·- • L' I C" '. rf. 1-•• .-,,, .. • 'I ~l<. _. 1,-: " _ - - ~ · , : _ ; ~ .... to ~- -:-!. ...,:~., 1 • · . ..: ..•.~n~ , er:i.~ l y -• ___ ··--•--'"f ' .;:!.I, •. e:::i-.ed with f u.m:s •••• ----·-· .. -------- ·----- ·- ~ .. • · - - -- -- " ...:orrect ·--------------1-f~:Xcl~;k:-- {L-- - - - - -~ ~ - • �r ff 71 .-;;,i ) ' , ,., , --,1 • ·, I '2:!J--:--Lr' Detailed Statement of the .Balance in: _ ____.:'t::.: .i··-..1 :::::"::. j ...:\Jc=:~·J= -= .:\=----·C_ •.•_.'_ 1 \, _'i_J_ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _Account. For_ _ _ _:.___:_•_' _ _~~ - - ' - - - -----19/.:::__ _EGISTERED _ _ _ __ ___ _ , DOCIJMENT ONTH _ _ _ _ _! YEAR I REMARKS REFERENCE I I I 4, .. •: . , ,,. ~""..J -•-! ..... ~ - J .r~uaitoI"'o {.;ffico, -m.""olonc1, ' Jµ1y l, 1~20. .1~0CTon , 1 �Detailed Siaie~ent of the Balance in _ _ _ _ ____.!.·:""...;;.,Jc.!,_'_·_j·;l!,:-=-..C 1 _,_::~ .} :..: ..:_..::_.!....!._-"-=-.:_ _ _ _ _ _ _ _ _ _ ___.,-Accounl E GISTERED : ~ -· -: _ - DOCUMENT YE:A; · - , RE~ERENCt;; ~CJ;.",400 I REMARKS ! ( '...; I~ ' ~ -;·tL '..:~IOZ. ':', .:. . ,!• ~ >l( j : 'u::li , ,! ·• 1," ~31' I If · - l,~ __ ... , '.f I J2:1;.r 1 0 --- ~ ~ _ , , ._ :i::"'·~j ;: U i:/ ~~ :f/, l· )' ---- -------- --- ~ �V I Statement of _ _...;,_,:_,;,!--=-':=~---''.'"·:--'_;_:_ _ _, -'--~:_ NUMBER AMOUNT NUlllBER _,___ _ Outstanding AMOUNT I. / ,"'; / __ ,,~0__,:.-~-~~~?:~~?-:..~ < :- ~ ,-1:,, • Beck J(p . / NUMBER AMOUNT �Statement of_ __;•·,....;·"l,.,:..•;....:.._,...:,.."r, "··,__,. ···""' · •·,·:.,..,._, _ _ _ _ _ Outstanding As o f - - - -.....!.l'1r,'~,I - "-":(u'...---------191· :,~ NUMBER AMOUNT NUMBER AMOUNT NU?dllER AMOUNT .. :..· {t~;. ~- g ,· J i I •" r -.. -:.. ~ ,•cf - U O •'-•Q .. . i' I ·- ' ., . ,.,., ·) "\ ~, : ·stJ • . ._ • \. l"-.! ~, 0 ·--- -.· . �I Detailed Statement of the Balance in1 _ _......,!.. ~1~:.rL!.'l.11.. :.~,!·. !0_,!J!.~•:,1,__:!..!!t"2.2,f1.Jl'l"t..:''!:. :.. .: .1'-'!~ :':..! ,0?.... , _ _ _ _ _ _ _ _ _ _ _ _...;... _ _ _A~~unt. - EGlSTERED __ O -N T_H - - 1 Yl!AR I _, OOCIJMENT l ' REMARKS REFERENCG: , 1 ==-==Rql ==~,===================:b============~===========--:=-"! I 6 H2fl ,o I r, 520 ;22 - fj !)D 2i~ . · 1· ..... !i 52Gl :~3 • • 1 .•' ,,.I•---- · I I I �Detailed Statement of ilie Balance in..:.•_ _,1'.1~GCO!::'..:.!!~t:!.. t~ ; · ~:..::'.~!..'h!c.. '"~O!..::S~i!-'t:.:-.l_ ' ·.:..;'_· •~ .!~ 11:.::. 1: .1~ '.'.i;_ _____________Accaunt. _ EGISTERED ONTH YEAR 3 _ 1 v:aoou.u- =--- l 00CUMEN1] REMARKS REFERENC ~ -=-== ==~=-===I= ' ==============:;b::===F=====,==p====== ====-=-'-- ,i ti1•l r~i: tlie!J Jo . t ·b orr.r~;,) :1 19:;n tu)t "C-'.<'Y ivc:l h:,> ·:1 et o - ,ni·:i, o n•· ... I Ml ;·:" !1 )~:1·· .~... 29... 20 1' P:20 ...~o f.i (1 •~ 'l J l:9 ..: 75 I Gm_101N.?2 I oti~- 1 0!> · ,(~:it)CP ~::,h m ··c .. - J " I OflB !05 ;L--1;.n;er a/ r;-,,~k K pr. ·- - --------.!- I �Detailed Statement of tlie Balance in, _ __:11.:.:..·;:'J.:.:Gh~•~i~O~~:......:"":........:?.:.::.:t~l: :t.!c~O:.....::L~G~p~ . t~o ~ --~-----------Accaunt. _ _ _ _ __ _ / 9 I .fill. EGTSTERED . NTH REFERENCE , DOCUMENT I YEAR I I L I REMARKS ""ash on l':am1 " t •..,o~o to~._, I ;pf'H 30 9 '.D'.;O, 2:9 ~-h.,.-:--n b~r i I 'thi ly ·,•~~d, l"'O'!)O!.'t fCPr:' l n f'o1• 10 629 ! G3 l l'O"ti tto:.i e:o,1th ot' •~1. e· B 1. ''{) o I . l ifr~1t .n{'; of OVCl'G[;e o UUPib(: • - _p ('(l •l ();;;() tr::iI-:: (:11 ·up on '.,ho . 0 ,.frt r.d J 0; ,of Ce.J.1 t] ro ~oz:-t hy D:&n:t i Cl' !¥1 1 0 ..'1"0~ 'Ov cr t.1'.:0 il't 1•··i•-,i t t ,n ('o or . ·t,'.i.'•~'.r.l I fJ l :J 1 19 ~0 1 x:e, t~:·.."'. .n n Oi'l tho • o·::..s •. :. m o of' ('; 1r.1) ¥'()~ : ·!f'"- ;J c • flt ! EC. 1H l 00 :w !.i23 cm r; Afj l O 5':10 ·t;:5 )c~ ~. . 00 10 62~~ 03 10 .r;:')·~ ,../ :. - ~ - - j.... - - - -~ · . --------- i , _ .I : ,. . 4 _ _ ..... _ ... _ _ _ ,, " ,., �Detailed Statement of the Balance in ____._:_:0~1~0::..:l:..:'i:{-=._:::r::..:i.: 11::._:0:.. ._t::...( : :. \:.. .. . ":i.._r!..::O_ _ _ _ _ _ _ _.:..__ _ _ _ _Account. F o r_ _ _ _ _ __ REGISTERED MONTH ,1..:'{_it_•!_'_l _-_ _;~_. 11:......._ _ _ _ _ __ _ / _ 1_ 9 / :!~ DOCUMENT! 'YEAR ~ REFERENcg ' REMARKS I - - - • - · -==--=-== ·-=k== = = = = == ~ = = : = = = ~ = r = = ~ = = = = == ;f~ G.\~tl 0.1 'lf m, r~t r:'10:.ilO . i 1v 'jf'{'ii (M >":!.•l"U ~=iO o lJ;·~o C:l) :·~~-).',fl iJy I j I :'~Or1fhl s O..:,'.:lh l'r..r ..: t"'(; f'Ol':l C 100 :u lO~l 12 , !OJ 1l ,-:-·=:~;, ! · .er. t:1'. J ·-· ···---- ·--··:_ ___•______ _ :·y ------------------- · ( ,.,. • "r·rg .. .. u ( J. ·ic, .. ~.. 7 .,:t• '£l·. tJl• •j •,C *: :~ci \ }" UI!- • = ~1~,; .. . . \. , I (l /. 1, · to _,_(~Llt - - .... · -... - · - · · - - · •- - ---- d ,... :,h ~ o:rn:; ·,,;- - --- ---· - - · -- - -------· --- - - •• l:y ·-- ---· -- \ Cori cc\ •--------· • ·-•• ·•: :u:'1 ':. \P.rk. I J.Oa• 11 1 �/9~() ~! If ,1 ,i I REGISTERED - - -- - -- - OOCUMENTi ONTH , YEAR REFERENCE! l ', r:io :co I l r ~l . ';J _, ... ,:.o GD ,CO i -1- - . 1.'J 52 .t 1'J I I • • :I ()0 GO ' (0 GO QC / REMARKS �Account. For__. .:. .t.---=-r,_t>_1....c1_:~....:.o_,,0_ _ _ _ __ _ _ __ GISTERED NTH l YEAR ' _ / 9 ~O _ DOCUMENT! REMARKS REFERENCE) •I I l ! �Detailed Statement of the Balance in _ _~_ _ __ _ __:.,.,_......;.._~...!-·:_ • _ _ __ : _ ~ - - ' - -_ _ _ _Account. REGISTERED O N TH DOCUMENi REMARKS YEAR , REF ERENC l =·= = = = = = = = = = = = ; = = = = = = = = = ~ -::._.:::..:=-:-:,_·=-~ · 1 :~,L;of.. ~-'i:.~J ~-uo :'1·~{LJ =~J&1.tl 4~l ·o:'J ::~e ; G:t° '_:'. (80 :-:~: (}:;''(' llC' Y'.' JZ' "'c;,-- 1·; ::,;'. j- ,,·: I o·,~ ·}ll '!o ,' .;· -- --·------------ .. - �c. 9. Form 287 Detailed Statement of the Balance in ____ ...!.;y;-""",':;.··-~"''"" · n1... · ..;. ·'.L.-------·- ----------Account. . ~ •.9_. 1 O,occ .< ., '\· I l ! i I j I I ......_ ------ !1 '~- "·L'I'• ): 11) CJ ·"=<,j •1 <,JO ,,·.,.s-, , ,C;;;/ i.•J ,,/ 0 '1 ;, l I' ~I \ ! I I I . . _... - l 1. \ \; ' ' \ ) I, j' 1 I .,--=~----~ 1 I \ • - �::,-, :, ,, Ac ~ "'!-,;u;rrr-\; l' i=Q'.:nMT.Cn'-71"\:l,;l- /i\ l!llVffl~ 'l'ts:J~ • '2.IB.!;.<?1.QJ!~<mtfill~!'..J>.[.a!1.r.a~c . Statement of _1..;•~'~;+}.Ee"'!..:..:.<.!.,.) 'ilc...,_ 1.·i.:.rr,..,;c.,,,"":.fC..L'(",:,"'.!..i.i.,_,',..,_._ ._ ."""r._~·• ·.,..o.._n.,____ Outstanding 'i' "', --~- .1'"'·1\ \1 \ , t\ r"t"~ As of_ _ _ _ _ _ _ '· '--_ .,.1..,_.,._·A-_ ..,;.;_$_ . _ _ 1~i.) _ NUMBER AMOUNT !LCD ;y 1.-'t~ • " .- 1.. .. ,/ ,,y,,'i·, ...1..l' ..:..J ::\~ . :.: ;l\; "~1 ~ t,::J'# ,,,_, 2.r·· it-~- ~ :r_.) 2.::-. ~.~~c~ C·.JI ,-,,, C~J '-'- _,, ..! ,:,t~C o2}t; tJ !wv ~V ; 0 ~- · r _,,..'\ ,,. • I 'l ,!/ ;n \.. 4"'~.) \-~~);__ ~,,~ Nu11rnER AMOUNT G:m. ~-~G():l 1_... ) NUMBER s-11-10 ,000--U '..M:J~~(., i3}1ol1':, J~L o 1 ~. C./':J 'd ,)!;) :J i1~8 " ~~) ~}~ dtfJ l_. i·-. O~u t}, \'u .------ r ' w"', ~F 'J ....._' ...._ _ _._I,.-} - • ' • v •• ! ' · 1.( _. : I'_ l i '/ I/ /f I I • - __ /_, l :....'-, . _- .... . .. AMOUNT �WA SHINGTON UN ION COAL COMPANY SHEET 1 ................- No ... STATE MEN T OF ....J.U,J.l.......Q2.l.l,.c.\.l .Rl ......................UN PAI D ........~....AP.r.l1.:.~®..,,...,. .....-.~····•19 ~ -....:..~ o-tJ.JN.Linea ·- - - - - - - -8Mt.t1~ ·--~~-----.. 1-....JI.\III-IJ••-1-+--+-t-+-+ ·t •• • �SHEET No ... 2................. �' . i~-t ~ ? ,. ,J. " ·; Detailed Statement of the Balance in i - -REGISTERED - - - - - - - -.J.i' O OCL1MENT MONTH \ YEAR i REFERENCE -. - -- - ·-1- -~ --t·- ·--·--r -" ' I •· • \ . '-. -' -- ~ \ 1(i • , j "' •• " ,; ~Y-~ v •. • 1 ! <:., --- - - ... --- -·-- ----- ' '.l l.J. -:i ,, ,... .... "- • , ...1.... ►~I< J--~~t) '~) I' Z: ~~ ~:J.E:1'.., ~-~ ~\'!1._.,:~· - ; "> :, \J {;!~ •I [:' :_:_-__-lr~i ! I I I 0 :1/. ) ~.J(J 'J!)~..; ,;,:J ':.-1 _·; 0 1 t) i ..G ~~-'.. ~ .- ~':LC:. c;,;•,} :; it ,1 :~... h • •1 • ,"'I.Ii> -./ t- . -~ ~ ·,1_ .. J. ( . ~'f'~ -, ( ·-~£:, t:~!(' }J:,:.:;~ · ..Z!~}.(. . . :.~ ,. . ·"'~~t:) ---~ }~ . .:~')~} } \., ('0:-=:- ~ C) c: -~-) --;o c✓~)...' ~D '~~-C • ~t ~j' '_J ' c:o ~·o J\ j :1 i {" ...:-.1:, o ~ .:~~::~J~t r ~~; ~..>2.2(~ ..] -:.1:::·.•~.1 I) / I!~ \ . . ~ I• • "'~• t..J'-" _, ;,_ t~ r, t •-1 I g ~~~g~g,:;:;~1:~~-=-~~~~---i ~~1::J. J. l I i ~~ ty _____ --- - - t crrc ::t · - - - - -- - - - - ·-- - - H,en u Clerk. \ - --- - - -- ·• - ···- . ~-- -----~ -~---~~-;----......:~-- - · ; �• • - •• - - • • - •••• - '""'"' ••MIL1tl'\:IIP'\tl"I;'.) Statement of _ _ _ _"_t/c_ll'_.r _J._:c·_1_i,\_'J_ ,_~:-,....._~"-/--'-=··J'-'-~'.;...'-'·_CI_ _ _ Outstanding 1 ~ - •• ~ '~ii\ As of__________1;..:... ·- ·:... _·_ .:1 ... _• _ <.. _ b__ ,,-"--0_191._y__ NUMBER AMOUNT AMOUNT NU.ll!BER AMOUNT NUMBER :,-11-to,000-U . a:L.· .:.__·.1::'b .!..\v ,l ),) - ·~~~~~~ . .q;_-;:_= Ccn::Ya l Ledger &le.nee ,· ·l - ... . : . -~:~ J9 ,... /'' ., .., .~ .... r..:-r; r . . • . - .. _ ...1 \', ! t1 '.J y l: ~ ' !:" O::C t [ l · - - ·· • - • -8 - • .-' r.~( \ f rt ... ~:d;..tl.-d.~'t'.!~9~ : .. ~~~ f ") �JUN 101920 I', ' -vl 1 ~ , ,..,, -- a cni: . ~. ,your file A-289-5: IJ vie.; o ~ 'tto;;c o ...-~ • i tl..iu·.., I .. :i Qt" 'ti . Ot-·1~ .il ..,~ _t, .... ·-c:rso iC t1U r.~;, .... 1":i~· O'.£.' 0 Onitt_. tb.c. :_,.oo..;-, ...l-, 1 : • ,J:Ue~ti Oe Orlilnr.1 Signed f . w·. SE.RCOMBE �P'ORM 280 WASHINGTON UNION COAL COM MINERS AND -SHIPPERS OF RTO TONO. WASH. H. Teno; Washington June Third Nineteen Twenty ,JUN . 0: < L ~ ff/I' "~ 0 ::, 0 .... .. ~ ' H/f.f Mr. F. Vl. sercombe, Auditor. 7 1920 : ~ ~ Portland, Oregon. u t.i .J ► < < 0:::, .,w .. " < .,.. z:,: : g "0 ..a: Dear Sir: Referring to your O 2 G 5 -of the 27th ultimo, with > 0 ~ .-z ::, 0 a:;: .. < copy of Mr. Bis sonnet's No. A-289-5 of may 14th attached: ~ ~ ·o f The provisions of Mr. Bissom1et' s letter do not appear to "z ..z < < : ~ "ic ;z ~5 ~ 3: h: .... affect the Washington Union Coal Co's Merchandise Department, as indicated in Mr. Gaines' letter attached. 2~ .. Z In connection with this matter we refer you to the attached ► II .... < " ~ ~ 0 a: corresponclence with the \'/estern Dry Goods Co. and Allen -& Lewis, .. which we \-;ould be glad to have you return for our files. -..~ :c.~ .. 0 ~ z .. ~ ~ 0 ;: Your_s u u g~ ~ ~ < 0 "0 z ~ !: = "z < :c 0 ...0 u ~ m .. ::, ~ > ;; 0 w a: . "a: < ,: "er:" .,.,0 < Encl Manager. �STANDARD 2•10 • 3000 P'ORM 230 WASHINGTON UNION COAL COMPANY MINERS AND SHIPPERS OF TONO COAL IN REPLY PLEASE REFER TO TONO.~ASH. HO. . Tono, Washington. June 2nd, 1920. Mr. Wm. Hann, Manager, Tono, Washington. Subject: Merchandise in Transito tJ a: < . ". " D "'0 :, Dear Sir: 0 ' u "' i; ,i u .J < < a: ► .... .. z .J:, 0 < . .J :r ~ ~ !! .. 0 a: ~ ~ § 2 :~ Ii~ 0 0 f .. z z < < :~ " z E~ Referring to Auditor's letter of May 27th, 1920, File O 2 G 5, relative to merchandise in transit affecting Cash discounts. The Washington Union Coal Company's Store Purchases are nearly all made in Portland, Seattle or Tacoma and in almost every instance the goods arrives before the invoice. The only Eastern firms with whom we have accounts are, A. E. Anderson & Co., Chicago and Beall Bros. Supply Co., Alton, Ill. All purchases of A. E. Anderson & Co., are 30 days net. Those made of Beall Bros. Supply Co., 2% - 10 days. i : o - 3: ~ t: .... a: :i: "Z ► II f .. < .. a:" .. < .... ~-: " .. 0 a: .. 0 ":i: .. 0 We cannot recall a single instance where this Company has lost any discounts by reason of goods being delayed in transit. Of course there are sometimes shortages. In those cases the invoice is passed for payment and claims filed with the transportation company . ,: ~0 E .. u u ~ ~ ~ ~ < 0 L II .J 0 0 .. .. z u i ci ,: " .. 0 !~ ~ ~ .... u z .,. u • . II >:, ,: .. 0 D i, ?~ ~~ .. :r a: a: .. .. 0 ~ ..0: . 0 a: .,., 0 < Yours truly, �.., '· ·~- --MAY 271920 .. . • . , ., . . l.. . .. . .. . ·- ' " t_f' ! -. • .:·. t.,'\ .,,•: ' . .... .... .. . :.:· .' •• . .,.. ..... - ' . ' _, ' . I . •, . • - .,. 7. I'!" A. 1111.w ·~o/ 1920 = Tl!A C B • - • • - - - ~ - - - - - - - - - - .... • -• • •n•• • - • • - - - - - - - - - - ,• . �• .,,.J, Mr a F o Wo Sercombe , auditor v':i-ashington Union Coal Cu o, Portland, Oregon. - • -----·- _,. Dear Sir:Refer_r ing to your letter No o O 2 G- 5 of April 22 , 1920, stating tha. t the V-!ashingt on Union Coal Co mpany has never op ened on its books the ace aunt "Merchandise in Trans i tn: This accrunt is use d by the Un i on Pacific c oal Company as a suspense account ±'or carrying the a.mounts of bi j_ls payable covering merchandise paid for but not received, in order. to ~et the benefit of cash discount a.Llowed for promp t payment o Items cha rged to the a.ccoun t are cleared therefrom by journal entry after the bills ·payable have been received from the Storekeeper bearing his certification that the merchandise h~s been received a In case tre merchandis e, covered by such bills is recej_ved, ani the bills ar e returned by the Storekeeper to the Audi tor properly certified, before the accounts fot the current monthbave been closed, the ,listribution in the Bills Payable Register is changed by tro.nsferring the amount from "M:erchandise in Trc1,nsi t" tu :Merchandise 11 Purchased"o Does not the r1ashington Union Coal Company have transactions of this character? If so, do you see any reason why the account "Merchandise in Transit" should not be opened on the V-Iashington Union Coal Company books? �TAN D ARO General Ledger Account .. Au.thori cy-F~l}.Ml3o:pening. -1 5-2 M WASHINGTON UNION COAL COMPANY I N REPLY PLEAS E R E J;" E R TO OFFICE NO, .o 2 G 5 Portland, Oregon. ,. Dear Sir: /' Please au. t.horize the opening on fue books of 1he . I Washington Union Coai Compe.ny . ·of ---1he accd-rint ''Unadjusted • . : ' i • • ..... Disburseman t .Accounts. n f !!his ac~ unt ; is necessary in order ·that we can estimate the amount of th'e Washington Union Coal Comp~' s proportion of salat;ies and ~enses incurred on its aPcoun t by the Oregon-Washington--Rai.lroad & Navigation Co. as the bill is not received in time· to take into the ourrent month's expenses. Yours tru.ly , �0 2 G5 APR 22 1920 lll.~~ Go P~ DisGoi.·•.n ot, Gonez-8l .flrtd.itor 9 Union Y:ooi:i?ic ~ ~ter.1 9 Omah a, Heb. 'J :fo:r th O !.lOn the in (filOOtio'ilo For y oi2z> inromation iu co:m1 cctio11 ,.-;i t:1 t"he t.cc0:uits o.s . . TYPED BY APR 22 1920 l.., 0 . . Orfgtnal Signed F, W. SERCOMBE l'INAL. •sN51T1Cifl - --... ¼►►>b>2:nt.:i·===-p ........- . . ::stl �SYSTEM ...:'r\ I • i, Mr o F o VT o 3ercomb_e, Au d i tor i!i ashington Union_ Coal Coo, Portland, Orego n o Dear Sir:Please arrange to send me analyses of ba lances i n t he following general led_ger accounts of \': as :bington Union Coal Company a s of .April 30 and October -.31 , each year: .accounts RecEtj. vable - Herchandise Departrnen t Unuse d 3 cri:f) Hleage Y.'or k ing Funds - Cornpa.ny Emplo~res Vouchers Payabl~ • Pay Roll Vouchers Time Voucher.s Cas h iers - ~ erchandise Department Clerks - iline Off ices Remittances in Tr a nsit .a ccounts ?ecollectibie Mine Off ices Suspens~ . ~uditors 3usp ense ¼Je rchand ise in Transi.t Bills Collectible. Unclaimed '.,--ages . • Accounts Repayable Profi-t & Loss - ):terns to be charg ed. off Accounts Re ceiv~ble - Mine Ofiices Doubtful Accounts . Unapplied Coll ect;ions Analyses of balances in the accounts "Vouchers pg,yablen, np a? Roll 'loucher8", ".Time Vouchersu and 11Uncla.imed :.·agesn should be prepared on Form 262; analysis of balanc·~ in "Bills Collectible 11 account shou~a be prepared on Form 102; analyses·of balances in all other accounts inove mentioned should be prepared on Form 287 9 �ti UNION PAOIFIO SYSTEM UNION PACIFIC RAILROAD COMPANY OREGON SHORT LINE RAILROAD COMPANY OREGON•WASHINGTON RAILROAD d NAVIGATION COMPANY G. E. BISSONNET. t;;ENERAL AUDITOR 0MAHA,NEBRASKA December 20 , 1919. No. A-410-13 Mr. L • .;.L Far quh.ar, A c c o u n t an t, Por tl and, Oregan o Dear Sir: - i Referrin g t o you r I O 2 D 8 of Decem,/ ber 16, 1919: You ar e a u tho riz e d t o 9ha11g e t h e ti t l e of ~lash ing to n Union Coa l 11 Com:i;:t3,ny ' s g ene r a l led ger accou n t Dividend .J..9pro :pri a tion o f Sur plus 11 to rea d 11 Divid<:md A:9propriations of Income and Surp lus. 11 �\ ' I 0 2 D 8 })ecem.lrn:-c 16, 1919 board of t:.?turtees of the ·.a si.1ington Filion - Co21 Company a:'i; 1ts June 25. 1918, meeting. 2hat aividen6 0 ho~ev0r, c onsisted of the entixe surplus f1"om op0xiri; ions :for ~;;ho year 1917, less amount of surplus u.i vic1e:;.1tl yon 't,111 no·'i; e is .~myable out oi bo·fh income m.1t1 sur1)lus of ·i;he 2.ocoun-'v ;1 Divic1cmd Appropxi~tion of Sm."plu.s 0 to :r~ad 11 ))iviilend Ap1..n·opria~tiion 0£ Income and Snl"plusH • Please at1vise. Orf~1ml S!~;d hf L. A FARQUH.AN: , �UNION PACIFIC SYSTEM UNION PACIFIC RAILROAD COMPANY OREGON SHORT LINE RAILROAD COMPANY OREGON-WASHINGTON G. RAILROAD d NAVIGATION COMPANY E. BtssqNNE.T, ASSISTANT CONTROLLER OMAHA, NEBRASKA l .T- ,.. 0 ~1 ilo I - - / 0- ;),.,. v0 co ,- 0 ~ () CJ C- 2- D- ~ . �,. t . • • • IJ ,... . , . ·... _. ·-· - · J .··. , ,·. 'J . .,. • ., ·.-. , ..•. • - , •• • ... .. ..,j. ..... .. . .. .... .. . : , .· . , .·.: f' ·•. .;.: : .. J .J ... ! , ,. .. • ·..,. ~ "i • r ':,_. ,~ -. .. _.,!i ... . . ~ . ,· (: . • . • - - tt ... t ' 1 • I .·,-· -:_, . ., I �-/ - ----.::- ; ��UNION PACIFIC SYSTEM UNION PAOIFIO RAILROAD COMPANY OREGION SHORT LINC! RAILROAD COMPANY • OREGION•WASHINGITON RAILROAD d NAVIGATION COMPANY G. E. BISSONNET, ASSISTANT CONTROLLER OMAHA, NEBRASKA ( \ August 9th, 19180 j t 10 l I{\ J 1'-. ,1. Mr o L o A. Farquar, File A-'70-1 • L . l' . ,' , Accountant, Port·1 and, Oregon. Dear Sir:Referring to Mr. Blaisdellvs letter No. O 1 T 1, dated Juiy 29th, 1918. You are authorized to open the following ledger accounts to . take care of appropriation of income for dividends and construction, authorized :for the Washington Uni.on Coal Company and The San Francisco and Portland Steamship Company: Surplus Appropriated for Investment in Physical Property Dividend Appropriation of surplus It is my understanding that the account first mentioned will not be needed for the S. F. and P. S. Company. After the above accounts have been opened and necessary transfers made to same, payment of di_v idends should -be made as early as possible. �.. c. s. .. u T,_EJt·,~G-RAM . NUMBER Time Fi/ed______..._ ___M NUMBER SENT TO TIME SENT BENDER RECEIVER SENDER RECEIVER M - RECD FROM TIME RECEIVED M Ali meaaagee must b• wrttten In Ink or typewritten on theao blanka, end th)oae f or parties on trains (except trainmen de11vered In oeoled envolopea. The exaot sending and receiving time, lnltlala of sending and receiving operator and Slgna► of receiving office, must be entered tn prope, apace I~ every 1n11tance. Operator must note on bac of telegrams tlme Of calls and cau~e of delay, If any, l. /. . F. ' 18 ( l , 191p, �-~' ..,_.." r~~:: I I <) · JUL 2 9 19i8 ;__.3? o :~ o V ~ . ·; l ~,; ~ji1:.1cr:.r 0 ,.· ~~ ir· .:·i ~\1 r-~a~rJ-- 'l:)'~~.i-:t, '~ ·-.:-,"Jr: ..~ ; . () , ) i, ,;;, ~~t:_. ~j _--:..1s cc "'ilo O 12 T l 02i11 ✓ £._--. ,:s.~Ji/.:,i~.,~ r'-2 f\J'_, :: .. ..vc :--; 'J . . -~ f _ ~;~l L:. r-.t: 2 U'E , ,- ~ _.:-i_ L1"~t 1 ~ ! ~- •~n~::-; . R. P'. :" : -; · J t(; 0 1---~ ~1 /" �0 2 G 5 :Wdi tio:n s to P1~ol1e ~'t;y '.rllrov.gh !12.~om0 anit Sn:r_p1 . s o Dividend ll_r;J.pz•op :r?ia tio:n of Surpluso •$11:i:--plus Ap ·_1"'op1.,ic:i; ocl for I:nvcstrilent ill PnJr:-~ica l :~:-i.;'Oj:JC:.'l....GY. P.2.ync:n:t s on k,1ploye2,s Sub scrip·/;io:i:1s to Libo:r-ty Lo s:a Bowl s Subject ·to 110:1:unll. •• OrlRfrti1S~ b y L. A. FARQUHAR �Form 5000 ..-' EXPLANATION OF GENERAL LEDGER ACCOUNT No. Title: CLASSIFICATION: General Account No. Title: Primary Account No. , Title: EXPLANATION: Correct: Approved: Oiip,ln":i S!.7!!\'lli ey A,.i,tant Controller. L .f F{· '1:"QU'!.c ~ <A l':lew York, _____________ 191_ Correspondence File No. ___________ Correspondence File No ____________ �Form 5006 6-17 EXPLANATION OF GENERAL L~DGER ACCOUNT No. Title: l .S2 CLASSIFICATION: General Account No. Title: Primary Account No. Title: •i------:.\.,:;. ' "" ~"1 EXPLANATION: j @f ~r7t~::1Jt... c. ~t~; vc;:_~c-:~ciJ c~o:!2t:1 · ,~ -.!4t~e i .-:! ~ t .1?(8 v U1~J?i i ::... t: : • Sl1.:;-~ 2 :?.t1. j<.J,.l ~=:1:~i ~-: . .5:?ll vr~t;c~c~ t' -:: c'r)1 ~ifl) ~, : ¥"C! rii ·_\ji_: -~•-~0 "' ~1 .f~{J 'if t b-;~·-~1 ~.:1l c~ ·J1 ]:n itJ:}:J.o 4 ' ..D_;,1 ,--= ~~.:.)~'lt -..~r s.:_. . _. : ~C~ :2:1 C 3:_~1 °: l3 ~ }}• ~e:; ~c~L1;.1 cr -~~ ..~ c~1~? fJC G-2 ,...,,r..,,. r~o Correct: Approved: d.1si1tant Co11lroller. New York.,__ _ _ _ _ _ _ _ _ _ _ _191_ Correspondence File No. ___________ ~o.:;-tl:1~'l • r\ ,..., r· :~ v.,. ~ UT.S"' (,.!'- ;B : ., _0 Correspondence File No·,...,___________ �Form 5000 EXPLANATION OF GENERAL LEDGER ACCOUNT ,-:::- Title: CLASSIFICATION: General· Account No. , Title: Primary Account No. , Title: EXPLANATION: Approved: Oorrect: A1si4tanl Controller. New York, _____________ -191 __ ' Correspondence File No. ____________ ... 11 �C. S FormS007 10 ... 11-z .,o, EXPLANATION OF GENERAL LEDGER ACCOUNT Title: i.?edG'.!."al !llCO}ilO ~a~ •u !c1 •. No. 144 CLASSIFICATION General Account No. Primary Account No. VIII, Title: Do~:0r:S.'Gcl Id.a..bili:ti0s. , Title: i!tm Li t1.bilit "7., fl EXPLANATION: l conso1:1t1:.1t cu p:::.~r;:10x1t :J ~ xie m2a. e by ~he Uuiou • " 1he s.ooount io dollitecl 'by JOlll'l?:J.1 G7Lt:&~;vouahcr Ci"t;tli ting l'lUl'lio:n P.,:1ci fie Co...11 co.". 1he a~cormt is otca~1;tc(t by joui,·.n~l exr'G:i:'y vouc.ner debitir'l§· .? lllcGmG ~:.;'!:;I i:sti:m::c1.tea11 • �Form 6000 EXPLANATION OF GENERAL LEDGER ACCOUNT CLASSIFICATION: General Account No.VXlZ Primary Account No. EXPLANATION: Approved: Oorrect: 0 r~rin,~i ~;sr,.J~'~ 1ey 1 , A r il., . 't.H-it.P A.uiatant Co11troller. New York, _____________ 191_ Correspondence File No. ___________ �Form 5000 No. Title: CLASSIFICATION: General Account No. v}r i , Title; Primary Account No. , Title: EXPLANATION: A o l!Zi'i}c, Oi)C;;}6(! c;, J~£~4; ;f;:~n 9 1'L,13 o 5 ~ ·S :illf'J. ;,.1:-~~ j tJt1~z1::L~ c:;,11.ti~~.7 v 0:1c·~;0t~ ~cr·v~o::}i ·1~:j; :~lll~ \J" -~~.l~:t i1; J.o -~ ~J.:-- -:t; ~.:i-. '.} r?Cu:1t8 "" n.£1Z':ft•~ ~~--·1 jJ'"l.:£\.''; .. ], -stt!.J' ·Jrut.~ht..:i? (1 c!)i'(,j!,.'1}1'.;-_; ~:Jiv2.1Ci:i~ .\ )_(J i.'.;_,f~S'i:_ ,;tSt ..1'3. o:? ~i~~p1~~r:f' .. Approved: Oorrect: ,beul4nl Co11lroller. New York,___ _ _ _ _ _ _ _ _ _ _ _ 191__ Correspondence File No. _ _ _ _ _ _ _ _ _ __ ·: "'?!- 'il ~ .....;.1 Outl "'' s~~::/l ; \ i) ,: • F· ::t_'::Q"J~~ l> ~·,~ ,., •"'. .,4.,_uditor. ~-~. _•_•_!_._f.._·~L _'~_i-_i7___t)_··_ ~_"t;_;_C_r;_c_:_2._'_ ,_•;_.i,_rf91_\_., _- _" _' " _ ' "_ " _,,..__ ,_: _;i_~~_• •_ _._:_.. Correspondence File No V ~ 0- 5 ,,dii O f; J 1- �Form 5000 EXPLANATION OF GENERAL LEDGER ACCOUNT Title: .~_?t~;;-:10.z;t; S· DrA ::c:!rl f~:}:.f) C •CLASSIFICATIO.N: General Account No. ":fr, S.£ , Title ; Primary Account No. , Title: EXPLANATION: Approved: Correct: A••utant Controller. Auditor, 1912__ Correspondence File No ____________ fl ~- - 8, ri 0 '- ¼a:\ ' qi ,, ., V ,..,.. Correspondence File No _ _ _ _ _ _ _ _ _ _A._ ) fa :r~ l �0 2 G. 5 1fa rch 12, 1919 T:i:t>o 1J~Eo Bis s o-.n.i'le"i.i, Gm.1Gra1 Aita i ·iior, .tJ,,,;0·11 .,L...l..a!.. . '-" :l<""' l ni. ·i":t." \,J n. ~ i...t...v -- S'i7c-. •'·• e,·· 1 t:J olJ\:iJL 0 , O!i!Sha, lJeb. ("' .'•1 ,., !=' ,.~ \ \ . l . V f , f:, ~ •iE 'r �Form5007 EXPLANATION OF GENERAL LEDGER ACCOUNT Title: CLASSIFICATION General Account No. AK Primary Account No. , Title: EXPLANATION: r • ,. ~-1 t _:-:'-..t1 -&·2D). c. s. f0-11-2 ,,oo-U No. ,t , KU;.rr,, $1 GtJ§i �Form 5006 EXPLANATION OF GENERAL LEDGER ACCOUNT No. 0 -~\0\1£ (,,:).,! j CLASSIFICATION: General Account No.A.,.. Primary Account No. Title: EXPLANATION: Approved: Oorrect: Aa,utant Controller. New York.,__ _ _ _ _ _ _ _ _ _ _ _ 191_ Correspondence File N o , - - - - - - - - - - - - Correspondence File N0._ _ _r_-_ f_-~_ t_J_l _r,,,_.:.;_____ �Form5007 EXPLANATION OF GENERAL LEDGER ACCOUNT Title: £to ~ utui✓u. ~ ~ec:10AVt~:bl :: ~ ::~;i. c~ €»~~?f iec1 .. 1 CLASSIFICATION General Account No. Title: Primary Account No. Title: EXPLANATION: ( c. s. 10•11-2,:SOO--l �Form 6000 EXPLANATION OF GENERAL LEDGER ACCOUNT Title: CLASSIFICATION: General Account No. , Title: Primary Account No. Title: EXPLANATION: ,..,._ J ;J u , .:;."4, ;.: 'I...:,! ( r;_:;i ;~ . I~U' :~t~.:.:r~:._i1 _ ~ J- '~~if· Ve1.;:{~Sr:~r1 c.:·~1.r;:~2iit.: !J·~ l-1c; J ; ·2.21 e·J_ ~- l:t,1.V,~J. Oorrect: Approved: Aasialant Co11lroller. New York, _____________ 191_ Correspondence File No ____________ Correspondence File No. ---------- �C. S. Form 5006 t.-17-4 ,000- tVASillH GT.Ol~ U.NI OM COAL COI.Ll?AMY EXPLANATION OF GENERAL LEDGER ACCOUNT Title: Feaeral 1.·Jar Revenue Tax Estimated No.139 CLASSIFICATION: General Account No. VIII I Title _: Deferrea Liabilitie's Primary Account No. 1 Title! Ta1~ Liabi li ty EXPLANATION: 1 - Date Opened - Janna17, 19180 2 - Author-lty - Letter G.E. Bissom1et 0 novem'ber 7, 191.--lci 3 - Su.persedes - New Account. 4 - Scope, General Handling, etc~ (a) Proviaea as a medium ~or setting up in the accounts the amount of Pede:-t'"al War Revezme Tax ps.icl cl uring ·the cu.rrent m.orr'aho (b) At ·~he cJ.ose of each mon·i;h • s aooounts the amot1.nt o:f War Revenue Tax :paid d11rine the month is asce1'ta.ined and a joux-nal entey voucher is mooe aebi ting I11.oorne Ao count n:raxesn and crediting this account. (o) At the close of the year•s accounts, the ~otal amount that has been oreditea to this aooou.nt aunne; the year is, by means o:f e oles.ring journal entry vou.oher, creaitea to ".li,eaer-al r!ar Revenv.e ~ax~s Pajd ,r (Ledger Account Ifo. 140), thus oleai~ing both accounts. 5 - Debits ana Credits - The account is debited and credited e.s follows: Debits - Through clearing jou.rnal entry voucher at the close of the year's accounts. Credits - By monthly journal. entry vou.cher, setting iR ount of war revenue tax paid au.ring Approved: Oorrect: A,autant Controller. rt Avditor, New Y o r k , - - - - - - - - - - ~ 9 1 _ _o__l_a_n_d_,_O_re___:g_o_n__Ua_._r_o_h_l_l_,__ 191~ Correspondence File No, _ _ _ _ _ _ _ _ __ 2-T__.,2.______ Correspondence File No.-~D-... �c. s. Form 6000 6- 11•• .ooo- EXPLANATION OF GENERAL LEDGER ACCOUNT Title: CLASSIFICATION: o::r,~"<·;,, General Account No. l.i ~ ~•= Title: Primary Account No. Title: EXPLANATION: Correct: Approved: A.1siatant Controller. New Y o r k , - - - - - - - - - - - - - 1 9 1 _ Correspondence File No. ____________ Correspondence File No. t-' E ~; 8 ------------ �• •' UNION P_ACIFIC SYS.TEM UNION OREGON PACIFIC RAILROAD COMPANY SHORT LINE RAILROAD ORSGON-WASHINGTON RAILROAD d COMPANY NAVIGATION COMPANY G. · E. BISSON NET, GCNERAL AUDITOR oMAHA, NEBRASKA I:Iarc h 5th, 1919 o 1 1' 0 0 j _-7 9-5 Farquha r , A cco u n ~ a n t , i'ortl2,nd , Or e go 11 . I.Ir o Lo A o De a r ,j ir: • - lease expe d i t e rep l y to my l~tter F ebru- a r y 5th as ,ing f o:t co py of :i?orm 5006 ll ilir:pl ana tion of General },ecl.ger _· c counts 11 c overing several gen0 r a l ledg er a ccoimts on t h e boo ks of the ·.:e..shi ngton Union Co a l yo..n:;. Yours Corn - �UNION PACIFIC SYSTEM ~1 !:-· UNION OREGON PACIFIC SHORT OR E GON-WASHINGTON RAILROAD LINE COMPANY RAILROAD r.: C" e- (J /Jb.. ,<' °'I'\ '\Q . COMPANY l. A. F. F'EB 10 1919 RAILROAD t.l NAVIGATION COMPANY G. IE. BISSONNl:T, GcrJERAL AUDITOR oMAHA, NEBRASKA F ebr . 5th 9 1919. Noo A-? 9- 5 Lr o L o A • .1:arciu ha.::c , A CCO U ll t a 11 t , Po:rtl2.11d , Or e e;o11 . L1 1· ,1'.!:;.: e i;t • o:n ,1( ?1 . {:;:'.s..~,,t::i natio:n o f ba l an ce sheets o :f t i1e ..'e.shi:a ~t on Unio n Coal CompaD;y , I find ti.-1 at rJ;y- files 2,re shol't co pi e s of ::7 orm 5 006 " Expl anation of Gen er al Led g er _-'.i.c c6unts 11 c overing the f oll owing ledger a ccounts : \ 1. " Cost of P-.c o pe rty,H 2o " Con struc ti on," 9. 11 _:i.. ss i stan t 1:i:1·e1:tsu1" e:r - Por tla :na_. n 11 :i?ed.eTe.l ., ar ?. evenue i1ax - .i.!.S.ti ma tecl , 11 " F e d era l ·.:e.r :r-: evenue i'ax j?aici. ." .:.:leas e f 11.. :ri1i s11 co p i es ::mo. o bli g e. �0::cc r;cm., " 1 ~1~ • :) • J1l"'l1 o--irs c -~ 0.. 10, •• ::".,Dh:i:ntt on .1•_, . ] .. V ] .f.l �~ .P o mu '-?O U Explanatfons of General Ledfser Accounts. r!S"'\.-J~~ ,. /~~~\~ ·{ • =- -'\\{;) ► 'l"HE UNION P AOIFIC COAL C MPANY. , '° _, . I •' . .:_ ,: ~- . '. . I N Y~UR R l-~PLY P I: ~ASE ~E ~~ER 'l.'0 P. P, BRI S COE, _<\ccou N 'l.'.ING ,• 'i D E PAR'.I'~lE N 'l ' ~ YENNE .• :Mr. R. Blaisdell,. Auditor, Washin ~ton Union Coal Co., Portland, Ore~on. j({{. h,. r.... ~ 22 '\918 W YO ii , •I_ , 'f J',ril 17; -191~_: •. E. E. r, APR 22 ~918 Dear Sir: When sending you records of Washington Union Coal Company recently it was observed that so~e of the Explanations of General Ledger Accounts required revision. This was true especially of the following accounts: Old Title New Title Cash Mine· Offices Cash Sundry Persons Assistant Treasurer - Cheyenne Clerk s nH ne Offices Ace cunts Receivable :Mine Offices For your informa.t ion I am enclosing herewith copies of our Explanations of the above mentioned accounts. The title of account styled "Uerchandise Purchased and Sold Suspense" has been changed to ''Estimated Cost of Merchandise Sold Suspense" . .Account Ho. 110, Discounts Received on Merchandise Purchases, has been discontinued. See Special Accountant's Memo .. No. 7, October 27, 1915. Yours truly, �D-IG-4,000-U THE muoN PACIFIC CQAL COMPANY. EXPLANATION OF GENERAL LEDGER ACCOUNT Title: Clerks - I1line Offices. No, 167 CLASSIFICATION: General Account No. II. , Title: Current Assets o Primar.y Account No. 30 , Title·: Cash EXPLANATION: From the I1onthly Cash Reports 9 Form 6 , submitted b y the various 1'.line Clerlcs, showing collect ions piade i n c a sh during the month, Journal entries are made debiting "Clerlra - I;Li ne Offices" and crediting su ch other a ccounts a s may be properly creditable. Remittances received from l.iine Clerlcs are c redited in Local . \'-- . Treasurer's Ca sh Book to "Clerks - Mine Offices" and are posted f rom the Ct;l.sh Book to the credit of this account in the General Ledger. A debit balance in the acoount represents, ther efore, cash in the hands of' i~ine Clerks. note: This account has been substituted for Accounts N~s. 23, 24 , 25, 26 and 27 uh ich have been closed. Approved: Oorrect: A•si.1/ant Controller. New York,___ _ _ _ _ _ _ _ _ _ _ _191_ Correspondence File No. _ _ _ _ _ _ _ _ __ ,' Cheyenne, Wyo., Correspondence File No. Auditor. _S"-e""'p=-....:t:....::•-=l-=4 .2-,_ _191..&.._ 1-90 ~ c . - . . . : . . . . . : ' - - - - -- = = • �Form 6007 THE IINION PACIFIC COAL CQNIPANY • • EXPLANATION OF GENERAL LEDGER ACCOUNT Title: Accounts Receivable - Hine Offices. No. 168 CLASSIFICATION: General Account No. II , Title : Cv.rrent Assets. Primary Account No. 34 , Ti tle : Individuals and Companies EXPLANATION: This account is charged as follows: By means of journal entries • rlith monthly accruals for Rent of Tenements and other buildings, Rent of Town Lots, Electric Ligi.~t and Power, Water - except when furnished by water Companies, all as shown by Honthly, Report of Rent, \7ater and Electric Light, Form 1090 By means of Department Bill with collection charge ( 25¢ per house per month) for 1.'l ater, furnished tenements at Rock Springs and Hanna by Yater Companies: ~-"; (~•!· . . :. •,:.,~ • - I with Retail Coal Sales at Rock Sp rings · and Reliance li'l1ines as shown by '•d.- -:'v, cf:r:•" 1'. /:f.~_:f',/z;: .'." "monthly report , Form 16 9. • By means of vouchers with amounts paid to \"later Companies for water furnished Corrrpany tenements at Rock Springs and Hanna; with a.mounts paid to Railroad Companies for transportation furnished enrployes and their families when such amounts are to be collected from the employes. This account is credited as follows: By means of journal entries: with cash . c. olk ctions from indi vidu.als and companies for rent , water , elec t ric light, coal and transportation as reported in Uonthly cash Reports, Fo_rm 6. By means of Department Bills. with amount deducted on pay rolls from !he wages of employes covering amounts due for, rent, ·,·m .ter, electric light, coal and transportation; ,. �5'•15•4,0DO--U THE UNION PACIFIC COAT, Qill,,.. lrP.....A.....NY...i.,---~--- ' EXPLANATION OF GENERAL LEDGER ACCOUNT No. Title: Accounts Receivable - . 1.iine Offices. 168 CLASSIFICATION: General Account No. II , Title: Curren t As sets • Primary Account No. 34 , Title! I n dividuals and Compani es. EXPLANATION: (Continued) 1 ;I with amounts charged Stores f or water and electric light and power i f'Urnished and for rent of tenements occup ied by Company Store]{:e epers ~ -o. 1 By Eeans. of Red Bills with amounts of such bills a gai nst individua ls and companies for rent, water electric light 9 coal and t ransp ortation furnishedo note: This a ccount takes the p l a ce of Accounts Nos. 31 a n d 3 2 styled reppectively "Sundry Persons" and "'.l.1ransp orta.tion''• It is aut hor ized by I1!l'. c. B• Seger's letter No .. 1189 , Aug ust 26, 1912. Approved: Oorrect: Aasiatant Controller. New York._____________ 191_ Correspondence File No, ___________ Cheyenne, Auditor, "-~' , Sept. 14, 191L "\ �~-~ o v Vo : . :1.:0 ti:.·L ;s . ·;_; ·}:,.'>;:;~.'~.JC~{'Z: 2."., ~.0:20 ~ -~~s· .t i i~~"'tO:t1 a ORIGIN1L S:rGN:l!J) F, P, BRISCO£, J;>er F. T.Al:.UIDm F". P- B. OEC 17 \917 �Rfr,1$TF~~n ~v:~~ .._, cJ!.. -1..., 0 .t , c:;., r :.?3 1 l f1l'/ • . .,. .:•.•"' .. ,., :: : .. .. :...:.; • :::r;.•i;t,,;-•~ I ... . • i ., ... .. ... ., ..., ... .~, _.·..,.....r..,, , • ·.o. r: ·--~ carrying ........ , �··o .'l ....~: 0 1e:., {,:,I .. .!. .. V· ~!'b-·• ~ ~.!.. _ .'_ :.' '-.; ~_.;;:... _;~,.· J ..,. L ~ - .. ~_;-~ ; :i! l' I .I . . ... ,. .. .. _ ,_ t.., Omcmf41, SmNIIID f, P, BRISCOE, . PD1' B'. 'rAf.TMIRJI - /z . ... .,._ ~ l. . t.i. ,J • �/ap~/-,,_ t, r "'\-\ A 6TANDARO 7 . 1,4.:zaoo sHING'.l'ON UNION COAL. Co1V1p MINERS A:-.D SHIPPERS OF • A.Ny "'.ll..,ONO <COAlL To "'"' ~,O ' WASIJ- ., l'Tovembe r J.7, 1917 fH~{;!ZHf E"oi _. NOV 2 1917 lj ', , I\UDI ( h1$ Offffe1 I flLE 'lO, .$<.d7::'_;_:,½'~ ·i ' ~ :r..cYw consider 1~ he account 1r e: dy been forwardbd bofnre t,o t:ra .sfer r.·_,.:.s . cc0 • t to uunc lU ~t ·t,~e Ar!count .. u in Nov e.!flber . Your s t:rul.i/, �UNION OREGON PACIFIC SHORT OREGON-WASHINGTON c. B. RAILROAD LINE RAILROAD SEGER, VICE-PRESIDENT AND COMPANY RAILROAD d ! CONTROLLER. 165 BROADWAY., ~ ;· ~ \. (/·\ COMPANY NAVIGATION ORK \ \, Ge 1er v...l Le dce :-c Accou.nt - \ fyil l s Col l 0c ti ' l e . \,,'\ Ref er·i ns t o ~y l ett er of ~o~~u2r v 16 , 191 7 , requ esti n: you t o 1\ ::::cn:1. cl::. t:-,_i s of fi c e ~ n i - ::nmnall -:T , a s . of · ri:r.:..l 30 .,~h c.nc Octo .. er 31 s t on t o Ai:iri l P'. T. . ~EP i (j° 19f7 F: P. B. SEP 10 1917 You :cs �FORM 230 WASHINGTON iUNION COAL COMPANY ··; MINERS A:SD SHIPPERS OF ToNOCOAL TONO; WASH. IN REPLY PLEASE REFER TO NO. Tono, Washington May Twenty-sixth Nineteen Seventeen Mr. F. P. Briscoe, Audito r . Washington Union Coal Co. Cheyenne, Wyoming . Dear Sir: Replying to yours of May 15th, effective with May , 191?, we will show memo on Fonn 45 giving reason for non-collection of accounts more than 60 days due. In the matter of Leas ed Lands we will show date balance i s due. Referring t o Form 45 for April, Robert Clark, House 6 1 has been off with a broken leg, and we are now collecting t wo extra month's rent from hi~ each month. On lands under lease for agricultural purposes, per Leases Nos. ?l to 81 inclusive, all uncollected balances as shown on Form 45 are payable on or before July 1st, 191?. �. ... . o ~µ U p ~ 1:Di.:,J:u ., G0: >..c:.~~1 t''-~~7.·~ .}~:. :"Gu:13.::J. 1t 0 r:i: o~~'!.Q? --~~s::.~1_.,~-, .j Qi.1 o 1 • • �::::.:-o ='.. " Xie::!..;~:: ll ~j·~v:.~ti::i'".,:~ •,.:-., ..... ··=-· . t: 1· , ~ : '· ....... _., 1_...:· ~'-lC - 1~.~clj ..! ·~ ·J] :t:•· --'jr.., o:: :..1.. ...!. G::hrn,~, f!!rl'NEI, ~f« p, 6!"!lt~F.. .,. ~ APR 7 1911, I JI r,, ' ,1 . I r ,-,I', , \J I �A11aitor 1 s Oor~es. File 1 ~52 8 On :i:oua., ?ortland, Ore ~on, : Iarc h . .:. 2 6 ,· 191 ., .. 7 ~ t}cmera l ·.c,ed_n-_r,, y• .,i cco 1111t..,,1F, ~ - • 1 .!l. Cca,,CUL ,.,, ....uS • !Ir. J . '? . 3 risc oc, :.1. u l it or , ~L he U. ? . C "l n 1 • C1: e ~7 e 11.vie, ."./ 0.co ; V-"Ll11.J..e -•- - 0 d • · -r~c · '1n·1r .:t 1· se. · Den.-.·~t~avit ' ,.< d • •L ,, u. J. .!l ~ U . ~ \::. ei • , ·: ~.ro'!lin ~ • .Pear Si r: aep l yin n; to :vour 1 -:i tt er. IT o . l- 52S of ;:arch 15 , l 'Jl? o ,.,In pr,,parin~ det ailea st·ate·Jerrt 11naly7,ino; the bo. l a :Jce :im the amount of i nrl1.viaua l char i es n0t 7 re than si:x:t y clays oln "lay b e· . inc·luded in one t.'ot al , b1't all items '; ;hinh h av e been i ncln.fl e rl. in tl1 e accoun t for a • erioa lon ~er t ban s ixt:y :rs s 10111_ d b e :re no r t f'! cl i • n.i- . , vidually ·,- :rith explan at ion i n t h'e 're ma rks ' unri ' f o r ' any unusual rle- lay in clearin~ the e cc ount. I}. io 3i ssonnet, Assistant ~~ntroller, �COP Y ORIGINAL ON· FILE 1-555 March 26, 1917. General Ledger Account - Auditor's Suspense Hro F. P. Briscoe, Auditor, The U. P. Coal Co., .Cheyenne, Wyoming. Dear Sir: Replying to your letter Ho. 1-5'55 of l.iTarch 16, 1917; The word nAccount" should be omitted from the titles of all ~eneral len~er accounts. Yours truly, (si!?:Iled) G.E.BISSONE~ Asst. Controller �11 .\ wJ :t tor' c; 1-555 -... o:'.: ·~: :J:i'2.,::i.·.'", 1 Jo o lc n.::.:o r I :r c\o;,10 J\.c o rr1t :'ost.r,,. e ::_cc ::>F Tt . . ;J i; i r1iJ.t ;o .. C ,:.:·~ a ~? ~e -·c ~1n rrt1 :~ o ~) ol c1 0 ~l f3__, e11 !:;0 :,o.. 1.0 '...: ~ fl. Cc ?mH; :~ t Vl·1d :1 fy_t1 i t o:r ' s S1tff~,o:i1ce. _\ccori. ·. (\ ···-: a _; o o '. ! 21 !:i.C Cv 1Ut . Ti YlG •..; 't, .,:·:_c 'JW 1;0 ~ ;~~~\; ":7o ,. ~ ":?, ' ' "' i l • : "' ·· · · ~·i -:-1 1 __ .! \. ' -l .f __.,..,., _ ~1"r2 s··) ·4 :;_:-~ ( ; Ti1 ,-, , - •'--...,. ' --") ~~- ~ · • -• · - : 1 -.. G '30~111 1.i co ,::~•-;,... - 1 ,y1 c1,1 _,, J , ; .,. 1 .1 .-- \. # '. 1\- ~r ~r :y •·_,.,JLt., - V ~-. p ~;.:t~:-:.'.:(t,::., ..·cur1 i t 0-:!. .... 0 �. .. . • 0 ' o 1 30 '?. j_c O ~J ,, ,.,;'OJ..,.. g : :/ 0 i (! ff:1,.' :~( 11.,•-- ~r~o:Ll.(} ~ 0 r~ ..,Ci'.J trn_~;r 9 •' 0 ' -'- 0 _,., ~L. ··-~c c G. 1lf: · :r:-i_, ,T-1 :~·o..~-~~0 '·. 21·c; -~,. o -;c ::") • :.;•~")~•1 .·:.-~ .. -~• ~·,. e; t. :)~te 8 : _ _:.,.(_! .. _ ...~1. :.:."·..__-i ·-~__: __ _; -~c1: ..,::. __ r-~1-~... ~J. ..)·:~ J ~ :: o ~~~<- ..~ "!J1l~~~::; ~ J .. ,, ,., "j ; (' " • .,,., ( •V - - ,, . .._,..._,. ·:,,r o.ir; .,. ·•,')· .~·.: ·~_l,,._ ·i- o· •. • 4 .. ,. _ _ _ , ~,- - .1. ... r,) ·_n ;_::'!~- ~.,. ~ _':,~.\""'~""0 •..,, ~~'?'° 1 -~~~::"'1 -t '": '-,;,~T r:: .. 1 0 ··'.. • ·, ~ -;; ·:.:'.:: .__; . l ·' ~~::: ~ "." :,.: . ~:: 0 ,_ .. t~ ·;. .. 1( ~~lh F. P. BRISCOf. �FORM NY-eoa _, \_ .... i, \ 'J UNION PACIFIC SYSTEM UNION OREGON PACIFIC SHORT OREGON-WASHINGTON o: B, , VICE-PRESIOENT ANO I RA/LROAO LINE COMPAN'I' RA/LROAO RAILROAO .. D ~ .- ,, COMPAN'I' NAVIGATION SEGIER, d . :Po rt J.3.n , or e . COMPAN9 n J.\ ~_c-~ - ~ar. CONTROLLER, b 19 17 165 BROADWAY, NEW YORK Gen e 1·a l Ledg e r Account - Lerc ~ndise Dep8..rt men t - Lr . F . P. Briscoe, No. 13G 8 -6 Auditor, i.'!ashi ng ton Union Co:3.l Co ., Che ye1m e , \Fy omi ng . De a r Sir : '.i'ffect i ~ e a s of Ap i'i 1 30 , 19 17, p l ease f urni sh this offic e, semi-a nnua ll y , 2. s o f ~-p:::-il 30th and. cto ber 31 st , 1:v j_t h de ta i led sta t 0- ment, on C. S . i? o r m 28? , ana l yz i ng t h e bala.n ce TeDJ.9. ini ne; in ge ne ra l leL1ge:c a ccount "Cashi er - lierc hand ise Department . 11 I n :prepa1"i r.tg the st a te 10nt t h e i t ems outstanding const i tut i ng the ba l ance, .sh ould b e s:b.o,..,n i n dat e o r d er . Eo le t te r 0 . 1.. 1.r. '"t. MAR 9 rnn F,e, B. , .i ' n: AR 9 . 1917 transmit tal i s 1~equi r e cl in f o r rJa rding tne �FORM NY-&08 ,..:, ./ \ ) 11 •• UNION _P A-O IF/0 SYSTEM UNION OREGON PACIFIC SHORT OREGON•WASHINGTON RAILROAO LINE COMPANY RAILROAO RAILROAO d COMPANY NAVIGATION COMPANY c. B. SEGER, On Road Sal t Lake City . VICE•PRESIOENT ANO CONTROLLER, 165 BROADWAY, NEW YORK Feb . c:d ltil( Ge ne ra l Ledg er liC Coun t - Aud i t or' s Suspense No . 1069 -6 .Aud i t or , ·:Ja s h i ng t on Un ion Coa l Co ., Mi-':.~ 2 Che yem1e, '."iy oming . 1917 AUDlTOW~f''Gf" :Uear Si r : I. REC~iVED flLE NO. J:- - ..... Please co rre ct the p rese nt tit l e of your g en e ra l led; er 'I a ccount n o. 124 r e a di ng "Audi t o1~s Sus p ense Account " to r ead • - " 1 ud i t ors - - • - - - - - . . . . ..... - ----..c, :S ffe c t i ve Ap Ti l 30th , 1917, a st a teme nt should be fu rnished t h ~s offi ce on _c . s . ~·om 28'7, "Deta il ._,tat ement of Ba l ance in_____ _ _ _ _ _i .. cc ount , "sen i - a.nnu.ally s of Apr il 30t h and Oc to be r 31 s t, anal yz i ng t h e bal a n c e i n tni s ac count . I n f OTiia.rd.i ng th e statement n o l etter of' t ransrc.itta l is r equi re.a.. F, e. B. MAR 6 1917 f~. P. B. MAR -6 1917 �FORM NY &0S 0 ,~{,.; UNION PACIFIC SYSTEM 1. !, UNION OREGON PACIFIC SHORT OREGON•WASHINGTON RAILROAD I..INE COMPANY RAILROAD RAILROAD .. COMPANY NAVIGATION COMPANY c. B. SEGER, VICE•PRESIDENT AND CONTROLLER, 165 BROADWAY, NEW YORK r.n.. d. Sal t Lak e "City, ]e b . 2 7 1 9 1 7 C.t Ge n e r a l Le g er Ac comit - Acc ount s Re pa yable i' 0 Audi to r , ·:.ra s h i ngto n Un ion Coa l Co ., Che ye 1me, .. y omi ng . . •• 0 RECf.::IVED ~:li',.~ l 1917 AUDITOR'S orn~ _(_IL£ NO, J_-._J:_j_J __ ~ffecti v e j_l'J:ril 30 , 1 9 1 7 , a s t a te rn·e nt shou l d be furnish ed this o ~:fice on c . s . :::· o rm 287; s emi-annu a l l y , a s o f i_)ri l 30t h and 0cto b e 1~ 31st, a n a l y zing t h e ba l a nc e i n g ene ::ca l le dge r a ccou nt "Accounts Re pa yab le. 11 Ho letter o f t ran s P it t a l i s re oui r ec1 in f o Twa rd ing the sta te me nt . l F. JL, MAR 2 1917 F"_ p _ B . MAR 2 19f7 �.U NION PAOIFIO • SYSTEM ·' UNION OREGON PAClf'IO SHORT LINE OREGON•WASHINGITON c. B. SEGIER, RAILROAD RAILROAD RAILROAD ,, COMPANY d COMPANY NAVIGATION "'W o· l./a,.., _.('I 'P v · ... C; -;Ci' ,_; \ 'O \~-~ ).'· COMPANY · On .R::;:\:l VICE•PRESIDEN'r AND CONTROLLER. Sa lt L.~:e City. 165 BROADWAY, NEW YORK ;/.d,v_ '-.7 - 19 I J. 7 Gene:ra l Le dg er Account - i'emittances I n Tran sit !_T . F . P . J r iscoe, Ho. 1 09 1-6 Auclitor, \/a shi n g-ton Union Coa l Co ., Jheyenne , ~.:y omi n g . Dear Sir : :!.:ffecti ,.-e R!lr!C~IV~D M,'.:~ l 1917 AUDITOij'S Offlg., FILE NO. -i-::5. _Q. p ril 30 , 1 9 l 'r , a det a iled s t a tement s h oulc1 be Curni shed this o ff ic e on :?o r i1 C. 8 . 28'7 , se mi-a nnua lly, as o f .1i.p r il 30th anQ October 31st, a n~l yz i ng t h e ba l ance i n gene r a l le dger a cc ount 11 :'erni t t anc es I n '.°21'3.ns it . rr ·ro letter of trc...nsm it t a l is r equi red. in f o r va rcling tne st at ernent. F. 1'. · MAR ~ 19 ll J:"_ p _ B . MAR 2 19f7 F, e. ~. ·M AR 3 1911 �1FORM ffY-003 UNION PAOI_ F /0 S -YSTIEM UNION OREGON PACIFIC SHORT OREGON-WASHINGTON RAILROAD LINE COMPANY RAILROAD RAILROAD • COMPANY NAVIGATION COMPA NY o. s. SEGER, VICE•PRESIOENT ANO CONTROLLER. On Raad 165 BROADWAY, NEW YORK Sal t L a. k,.,~ C l. ty . .lteo . c::4 1817 Gene1·a1 Ledg er 1i.ccov..nt - Ac counts :Re c eivab le Lierchand i s e Depart ment 1 _r . -SY . J? . Br i s co e , Audito r, • ;7n. s h i ngton Un io n Coa l Co Che y e nne, ~-~'yomi ng . • I no. 1471-6 RECEI ~ED · f £ B 2 7 1911 AU01ruws omGE :Ues.r Si r : •.!JLE NO. L: -'-'- - - ~ -- 3:f f e ct i Ye a s of '..pri 1 30 , 1917 , p lea s e furn i s h thi s ofi ic e, s emi-:-anm1ally , a s o f i pr i l 30th and Qctober 31 st , r.: i th a _deta i led st a t ement , on O ~S . F O Tf.'.1 28? , ana l y zing t h e bal ance i n g eneral .l edger a ccount "Account s .:e c e i vab l e - i..e?chancl i s e Dep3.rtrnent . n r o l e t ter of t:ransmi t t a l i s require d i n f o rwarding t he s tat ement . Yours trul y , F. "t. FEB 2r ·19y7 ~;.-_ p _ B - fEB 2.7 19l7 �FORM NY•D08 UNION PAOIF/0 SYSTEM UNION OREGON PACIFIC SHORT OREGON-WASHINGTON RAIi.ROM) LINE COMPANY RAIi.ROAD RAIi.ROAD d COMPANY NAVIGATION COMPANY o. s. SEGER, VICE-PRESIDENT ANO CONTROi.i.ER, 165 B _R OADWA Y, NEW YORK On R 0 ,' l d Sai-t L::-. k 2 City . l1 eo . ,.A 19 17 --- Gene ra l Le dg e.r .Ac c ount - Clerk - Ei n e Offices ---·--- ...... ~- - .. - . - .. . . . ...L r o "5' . l' . Bri s coe, Hoo 145 5-6 AuditQr, Wash i ngt on Unio n Coa l Coo, RECEIVED f EB 211917 AUDITOR'S QfflCE Dea r Sir: Fl LE NO. /::;.l." ~-;; :j... Eff e ctive Ap :cil 30 , 1 9 1 7 , a deta. iled sta tement shou l d be Che ye nne , ·.ry omi ~g o f u rni E:hed t h is office sem.i-am1llally as o f Apr i l 30t h and Oct ober 31st, i I i' l on C .s . ~:? o:cm 287, ana l :yz i ng t he oal,:,nce r ema ini ng i n general l edg er a c c ount llC le rk - Li n e Off ices 0 " I n f oi~,-,-, r ~i ng the sta tement l F. P. B. FEB 27 19t7 I i l et t er o f t Tansmi~ta l is re oui r e d .. 'F. if. FEB 21 1917 I 110 Yours t rul v , �UNION PAOIF/0 SYSTEM UNION O _R EGON PACIFIC SHORT OREGON-WASHINGTON RJ!ll-ROAD 1-INE COMPANY RAil-ROAD RAil-ROAD " COMPANY . NAVIGATION COMPANY 0 !1 c. B. SEGER, n-:--2.cl Omc:. ha , Neb:' VICE•PRESIDENT .- AND CONTROi-i-ER, } _G b. 165 BROADWAY, NEW YORK Hi 1917 Gene ral Le dger Account - Bills Collectibie i~r . F . P. Briscoe, _To. 1083-6 Aud.i tor _, Wa shi np;ton Union Coa l Companx , ~~~cmvED Cheyenne, 1."!yorning . I Fc8:..~1917 ~ AUDIH.lR SJ)F;-lCE i :Vea r Sir: 1 I IL£ ~:J. l-: ~ _.J_'l_ . -- \ Effective Ap ril 30th, 1 91 7 , a deta i e s· a ' emen~ should be furnished this of f ice semi-an._nu.ally , as of ~lp ri l 30th a nd Octobe T 31st on c . s .~o rm 287, ana l y zi ng t h e ba l ance remaining in gene !'D,l ledge r a cc ount 11 Bill·s Collecti ble. 11 In :forwa r di ng t he st a tement, no letter of t r ansmitt a l is requirecl . Yours trul y , ~~ - • ~ ~ 0 / ( _ , ~ ! Z-~ ~ F. 1', FEB 2i 19 17 F. e. B. FEB 21 1917 . p- ~ Cij) . rt.B 21 19t7 ~ .. Assi s t a nt Controlle r . �FORM NY-GOB UNION PAOIFIO SYSTEM UNION OREGON PACIFIC SHORT OREGON•WASHINGTON RAILROAD LINE COMPANY RAILROAD RAILROAD d COMPANY NAVIGIATION COMP NY: A c. s. SEGIER, VIOE•PRESIDEN't' AND CONTROLLER, On R'.Ja d_ • Om·,.ha , Neb.' } ·e b, l !J ] g·l . 7 165 BROADWAY, NEW YORK Gene ra l ~edge r Ac c ount - iJ ouchers Payab le ~:.l!E:CRmt E D 1i..ud.itor, Wash i ngton Union Coa l Co., 7 f C:8:. : 19"i7 ~ Cheyenne, ;"/y or.:ii ng . AUD!T0~1s o;::.ic~ FIL£ ~;J, J:_5._!f:_ Dear Sir: .. ~-1' ~ ffective il.})ril 30, 1 917 , a sta tement should be furn i she d this off ice semi-a nnua lly a s of F orm 287 , 11 '1.p ri l 30t h , :md Octo ber 31st on C. S . .Detn il Statement o :.::' I32.lance i n ------- .Ac count II i ng the balance in general led g er a ccount "Vouc her s Payable. 11 a na l y z In }}re pa rj_ng t h e st a ternent it -.till only be nece s sary t o sho v, t h e am ounts out st::1ndL1g in tl:.e a ccount f o r t he last s i x months i n total, b y months, all othe:r itens which have been outstanding f or a g-rea ter le n g th of tirai s h ould 0e li sted in det a il. In f ornardin; the sta tement no le tter of tra nsmitta l is required. }l'. -r. FEB 21 ~911 F. e. B. FEB 2 i 1917 0 r.P.S- Yours truly, ~~. �FORM NY-003 UNION PAOIF/0 SYSTEM UNION OREGON PACIFIC SHORT OREGON-WASHINGTON RAILROAD LINE COMPANY RAILROAD RAILROAD d COMPANY NAVIGATION co c. B. SEGER, MPA N~ ., l .1 h ; ::: l' Cw~!.:~ , Neb . VICE•PRESIDENT AND CONTROLLER, 165 BROADWAY, NEW YORK 1' e b. 16 19 1'( Gene n~Lk~_g,g_~.! ..lbCc ou11-t - 1\c Q..cunts Receivable L"i ne Of ffcE- -"··• ·-=-,--~-, ·::.-.._ "•.'-- __.,. """' ~~-'...;;:..,~ Lr. F . P . Briscoe, No. 1467-6 Audi tor, \'lashing-ton Unio n Coa l Company , Cheyenne, Wyoming. Dear Sir: Effective Ap ril 30th, 1917, a deta iled st atement s hou ld be furnished this off ice semi-annua lly , a s of .p ril 30th and October 31st on C.S. Form 287, analyz i ng t he bal ance rema i n i ng in g ene ra l ledger account "Accounts _eceivable - Line Off ic e ." In fory,a rding the sta tement, no letter o f transmit ta l is re qui r ed. F. 't. FEB 2 1 1917 �FORM NY-008 UNION PACIFIC SYSTEM UNION OREGON PACIFIC SHORT OREGON•WASHINGTON RAIL.ROAD L.INE COMPANY RAIL.ROAD RAIL.ROAD d COMPANY NAVIGATION COMPANY o. B. SEGER, VICE•PRESIDENT AND CONTROL.L.ER, 165 BROADWAY, NEW YORK G_:_::!~ l Ledg e r Ac c ount - I\'iine Off ic es Su ~_p e n se Account .....-~ ----~~- -- - .,__.,...._ - Lr . Ti' 0 •• -~---~.::.- - P . :Sriscoe, No. 1472-6 Auditor, :,!a s h i ng ton Union Ooa l Comp a ny , Cheyenne' , \"/yomi ng . RECmVtE:O FC:8 :_,; B'i7 ' De a r Sir: Ef f ective Apr il 30th , 1917 , a de ta il ed s t a te ment shou l d be furnished this off ice s emi-a nnug, lly , as of . pri l 30t ·h a nd October 31st on C. S . F orm 287, anal yz i n g t h e ba l anc e r e ma i ni ng in g ene ra l ledo.: e r account 11 1:ine Off ices Sus pe ns e Ac c ount . " I n :fo rw::1.rdin . g the s t a t eme n t , n o l ett e r of t r a nsmi t t a l i s re quired. ~-:-. P . EiL rt.8 21 19(7 �R>RM HY•&08 UNION PAOIF/0 SYSTEM UNION OREGON PACIFIC RAIi.ROAD SHORT LINE OREGON-WASHINGTON COMPANY RAIL.ROAD RAIL.ROAD .t COMPANY NAVIGATION COMPANY c. B. SEGER, VIOE•PRES/OENT ANO CONTROLLER, 765 BROADWAY, NEW YORK General Ledger Account - Time Vouchers --~-=c...,,=....,-""-..._..,_.."=-.-----~ · -"'--'-&.::rJ..----.:-.-:. ,_ "'".:.. 1 • . .i.r . F . P . Briscoe. lTo. 1437-6 Auditor, ,"Ja shington Union Coa l Compa ny , Cheyenne, Wyoming. FEB l.J 1917 AUDITOWS .QfflCf. m£ r-io. Dea r Sir; r-s-~ ij f Effective April. 30th , 1917 , a deta ile d statement sh ould · be furnished this office semi-annua lly , as of pril 30th and October 31st on C.S. Form 287, anal yzing the balance rema ining i n gene :r-a l ledg er a ccount "Time Vouchers • 11 In forwa rding t he sta tement, no let ter of transmi t t a l is re(!uire a_ . ~::-_ P. m. a 21 1!17 �7 R>RM NY-eoa UNION PAOIFIO SYSTEM UNION OREGON PACIFIC SHORT OREGON-WASHINGTON RAILROAD LINE COMPANY RAILROAD RAILROAD .. COMPANY NAVIGATION COMPANY o. B. SEGER, VICE•PRESIOENT ANO CONTROLLER, 165 BROADWAY, NEW YORK 0.2L :1a I L;G b . - Ge ne r a l Led o-er 1 ccount 0 -· -. ·-. -··· ;:-_ ~ Neb 7 lt5 1917 Pay Roll Vou c hers ,.To. 1 31 6 -6 Au a.itor, \!ash i ngton Uni on Coa l Co., Che y enne , 'o iy oi;ni ng . Rfa:Clii.lVL;;D f c.8 :..::. 1917 AUD114R'S Qf.r)CE :Dea r Sir: flLE NO. J:- j _:r_O - Effe ct i ve ·~p z-il 30, 1 91 7 , a s tatement s h ould oe fu rnishe d this offic e s emi-a nnua lly as o f ~'i.p:ri l 30th , and Octo b e r 31st on C .s . J?or m 287 , "De t a il St a t ement of B~l a nc e i n --------Account , " a na l yz i ng the b3,l a nce i n gene r a l l e cl,;er ac count "Pay Roll Vou che r s . 11 I n JJrepa,r i ng the st a t ement , 1Ja ~r r oll v ou c he rs ·wh ich ha re . b een outst'.:!.nd i :ng :E'o ::- a p e r io d not ex cee cl i n 0 t]:;_i Tt y da.ys , may b e sh ov11t i n one amount . Th ose \""lh ic b 11'3.Y e be en outst a ncli ng in t n e a c count · for more tha n thitty day s, s h ould be li ste ~ i n det a i l. I n f o rward i n g t h e s t a t ement, no l e t te r .of t r a n s mitta l is re qui r ed. You:rs i', -r. fEB ~i , 9n F. e. B. fHi 2. -'l \ 9'1 r-- _P. S ' t.8 21 ,917 �FORM NY-&01 UNION PAOIFIO SYSTEM UNION OREGON PACIFIC SHORT OREGON-WASHINGTON RAIi.ROAD I.INE COMPANY RAIi.ROAD RAIi.ROAD .. COMPANY NAVIGATION COMPANY c. B. SEGER, 0 ,1 B-:, a d VICE-PRESIDENT AND CONTROI.I.E:R, Oru-:.l1:1. , J.re b. 165 BROADWAY, NEW YORK General Ledger Account - Uncollectible Accounts ◄ ... • -.-....... ._ ~ - - • -;., ,._ ?-.~r. F . P . Briscoe, 1'.u.di tor, 1:lashi ngton Union Coa l Compa ny , Cheyenne, ITyoming. ,.:_1.o:..,. .... ~,--- •' ~ .-:::..~. :.. ...-.~. . RECl!ZiV!s:D No. 1160-fr FE8 l;) 19 17 AUDITOR'S J)Ff~ f. fll£ NO, : j _J. . __ i Dear Sir: Effective April 30th, 1917, a deta iled state ment sh ould be furtiished this off ice semi-annually , a s of .A.pril 30th and October 31st on C.S.Ponn 287, anal: zing the ba l ance rema ining in general ledger account "Uncollectible Accounts. 11 In forwarding the s t atement, no letter of transmitta l is required. - .... J: . .:1. , FEB 2 i 1917 F, C, B. FEB 21 , 917 �FORM NY•D08 UNION PAOIFIO SYSTEM UN/ON OREGON PACIFIC SHORT OREGON-WASHINGTON RAil.ROAD l.lNE COMPANY RAil.ROAD RAil.ROAD d COMPANY NAVIGATION COMPANY o. :a. SEGER, VICE•PRES/DENT AND CONTROLLER, 165 BROADWAY, NEW YORK Genera l Ledger Ac c ount - Dou b tful Accounts Er . No. 1159-6 P . Briscoe, .Audi tor, :,7a shi ngton Union Coa l Compan;i , REC~iVIED Cheyenne, 'J y omi ng . Dear Sir: Ef fective Ap ril 30th , 1917 , a det a i l e d s t a t e men t shou l d 1)e f urnished. this off ice se mi-annually , a s of lpr il 30th a n d October 31s t on C. S . ~ o r rn 28 7, anal yz i ng t he ba l a nce r ema i n i ng in g ene ral le dg e r a ccount "Dou bt fu l Ac c ounts." In f o rv12. rd i ng t h e sta tement , n o let te r of t ran s mitta l is re quire d . Your s F. 1'. FFB 2·1 1917 �FORM NY•~OS UNION PACIFIC SYSTEM UNION ,PACIFIC OREGON SHORT OREGON-WASHINGTON RAILROAO LINE COMPANY RAILROAO RAILROAO d COMPANY NAVIGATION COMPANY o. B. $EGER , VICE-PRESIOEN'I' ANO CONTROLLER, FE 165 BROADWAY, NEW YORK 8 1917 General L_edgo::c Account - Indus t ri a l Insurance - Suf:3 P7Il~_e Account. .., (i. f·· ., 0 \ r-"":'.:-----...,;No. 14 7\7?-~"6 V R&=:CE::iV ED :i..Ir. 1T'. P . Briscoe, Audi tor, ..·ashi ngton Union Coal Co., Cheyenne, r;yo1:1.ing . FEB l 2 1917 AUDITOR1S OfflC£ r/Lf _ tJ~. Dear Sir: '=-~..:u.-:: i.:ffective April 30th , 1917, a deta j_l ed sta t ement sh ould be furnished this office on C. S. Form 287, anal yzi ng t he bal a nce remaining in gener2.l ledg0 r account "Industr i e l I nsuran ce - Suspense Accountn. In for war ding t h e st a t ement no lett er of transmittal is required. Yours F. T, FEB 12 1917 0. \~ • - ~\'o �() - -v ~ ( \; UNION PACIFIC SYSTEM UNION OREGON PACIFIC SHORT. OREGON• WASHINGTON c. B. RAIi.ROAD /./NE <f ;(,-0 COMPANY RAIi.ROAD RAIi.ROAD FORM NY-1503 COMPANY NAVIGATION . ? • COMPANY •.'t. ,___~ _ , . _...r.<·•·•':r~~";;"·' ·-:1i SEGER, VICE•PRESIOENT ANO CONTROi.i.ER. 165 BROADWAY, NEW YORI( Mr. F . J?. Briscoe, Auditor, _ \ ashingtoµ Union Coal Cheyenne, \'lyoming. NOV 2 191 6 RECi;::IV ED Noo • 14 130 3 1916 i NOV .Lf:7_ 7__ . 1 o MDITOR'S OFFICE :' I. it-[---NO/= -~_ ....,....,_ ..... Dear Sir: Referring to your letter of the 27th ult. No. 1-4 77, subject, "Washington Union Coal Com:pan~r' s General Ledger Accoun t ' Cost of :Property and Franchises ," in the mattex of change of title of the General Ledger account styled "Co s t of Property and Franchises," to rea d "Cost of Proper ty,n as the items entering int o the account • correspond with those charged a nd credited to the account "Cost of : l?roperty"ca rried by t he other companies, · and the Washington 'union • -. l, Coal Company owns no franchises, there is no objection to this change of title. Yours truly, . . ~~,_/4. Assistant Controller·. -- F'. p ·_ B . . NOV 6 1916 J . ,. F. 1.4. NOV S 1916 .f,.,__~ £--.._. P .vpJE, i~. c. NOV 6 1916 �".':-:r~h i·1-~ton Union v O!::. l Coo nn;,7' c C'0n J:.:.•~1J. Lerl r::er ,\ ccou.nt - Ooa-t o :i:' •. r o L)e 1·t,y 3.1'1 1 l1:ei..nch i GG3 (~ o Jo :' c~:;o :::p 7 ico :?!:'les l O....1·t o·.~_: :r L-'" ;,. O _,,,-,-- ··i ·c ,; Qj t ~·o :::,·.1 to ·0i _P. 'i.;·i -~:1.0 o:..: ~i;ri:i.lc..:~· 2. c ~ 1m t 8 i·~ the '.!.oc!.;·'0 :t c of ~ A l , S!Qz~ . 1. f. BliiSCOE, • ., / .. ~ / I I � 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 General Ledger Accounts 1917 Rights Information about rights held in and over the resource CC BY-NC-ND Date Created Date of creation of the resource. 1917 Subject The topic of the resource General ledger accounts, 1917 Description An account of the resource Documents recording the general ledger accounts. All papers are held together by a brass pin. Some documents are faded so it may be hard to read. Type The nature or genre of the resource Text Creator An entity primarily responsible for making the resource F.P. Briscoe, G.E. Bissonnet, L.A. Farquhar Identifier An unambiguous reference to the resource within a given context 1-0272 Publisher An entity responsible for making the resource available The Union Pacific Coal Co.