The ledger is for Jan 1, 1888 to May 31, 1889.
The 497 accounts are summarized and balanced in monthly installments between the two sides of this double entry ledger. Each account has the credits on the right half side and the debits on the left half side (standard ledger format).
All of the 473 individual accounts are first in the searchable index. Names of people are in alphabetical order by last name, then first name. The 24 “internal” accounts which are not associated with a person’s name (Air Courses, Building Machinery, Coal Sales, etc) are at the end of the index and in alphabetical order. So, there are two main parts of this index. Part one is 473 accounts with a person’s name in alphabetical order and part two is 24 accounts not associated with a person, and also in alphabetical order.
While not specifically stated on the ledger, the way the accounts are structured and cited, it is clear that the ledger is about the mines at Coalton, KY. There is also a specific account for transactions from this ledger with the AC&I #6 mine in operation very close by at Rush, KY. So, this indicates it was not a joint ledger for the AC&I mines at Coalton and Rush, but a general ledger for the Coalton mines, and they account for any transactions between the Coalton operation and the Rush operation exactly like they account for transactions between the Coalton operation and the main AC&I office in Ashland. The main AC&I office in Ashland also has its own separate account in this ledger for transactions to and from this Coalton operation.
Employees working at the Coalton mines are likely living at both Coalton and Rush as there are separate entries for the Coalton Company Store (abbreviated C Store) and the Rush Company Store (abbreviated R Store). In at least one place in the ledger the Rush Store is indicated not with the abbreviation R Store but is written as “Rush Store” and later in the exact same person’s account the abbreviation R Store is used. Miners using the Rush store likely lived in the Rush area and miners using the Coalton store likely lived in the Coalton area.
It is very important to understand this is a general ledger. It is NOT a payroll listing. Most of the names on the ledger are direct employees of the mining operation but a meaningful number are the names of individuals engaged in various types of business with the AC&I. Some of these individuals are local farmers selling feed for the many horses, ponies, and mules used by the mines, local residents buying coal directly from the AC&I, and other persons either supplying or receiving goods and services from the Coalton AC&I operation. In most cases the basic nature of the interaction with the AC&I by the individual can be determined, but in many cases there is insufficient information to make a definitive determination of the type of business transaction.
Link to AC&I Ledger Glossary of Terms
Lon – I found where the Pilgrim Holiness Church had been established in Geigerville by the mining company around 1872. I knew we celebrated the century mark but I was a year off, it was 1972, the year my Grandparents died. So we must have celebrated in spring or summer. Ashland Daily year 1972 should have an archive. I also found my Grandpa Sam Jenkins family on the mine payrol. I for one appreciate all your research and hard work. I am on Ruth Jenkins Facebook page, Rush Ky and Thanks again.
Sheldon,
Thank you for the followup and focused update. That really helps to pin down the time the article occurred. The Boyd County Public library has microfilm of the Ashland Daily Independent for that time frame. But, there is no index to the articles. So to find the article one would have to review every paper for the time period of interest. I may get to that at some point, but currently I have have a rather long list of other local history projects I am working on. Living 150 miles from the Boyd County Public Library is also a significant impediment.
Enjoy! Lon