Ledgers, Government Forms

& Hand Written Items

A National Cigar Museum Exclusive 

© Tony Hyman


Addition June,15, 2011

Addition October 23, 2011

[44]

GOVERNMENT FORMS (BLANK AND COMPLETED)



Anonymous. RECORD OF SALES OF CIGAR, CIGARETTE, AND TOBACCO STAMPS TO EACH MANUFACTURER, 1896-1900.  Ledger of the Eastern Region 28th Tax District, NY [probably Elmira]: US Internal Revenue, 1900.


Everson, C.C.  FORM 73 (rev 1874): BOOK TO BE KEPT BY CIGAR MANUFACTURERS. Day book for Factory 46 24th Tax District, Palmyra, New York, August 1875 through February 1877. Fine condition original 17” x 11”. Active factory making 5,000 to 25,000 cigars a month.


Fleming, William.  FORM 73 (rev 1878): BOOK TO BE KEPT BY CIGAR MANUFACTURERS. Day book for Factory 187 12th Tax District of New York, January 1879 through January 1881. Fine condition original 11” x 17”. Tiny one-man factory often selling from 100 to 1100 cigars a month.


Herbig, Adam F.  FORM 73 (rev 1910): BOOK TO BE KEPT BY CIGAR MANUFACTURERS. Day book for Factory 11 14th Tax District, Troy, New York, September 1912 through September 1913. Covers very brittle, contents fine. 12” x 12”. Small factory making 500 to 900 per day, 14,000 to 20,000 a month.


_______.  FORM 73 (rev 1910): BOOK TO BE KEPT BY CIGAR MANUFACTURERS. Day book for Factory 11 14th Tax District, Troy, New York, October 1913 through October 1914. Covers very brittle, contents fine. 12” x 12”. Small factory making 400-600 per day, 10,000 to 12,000 a month.


_______.  FORM 74 (rev 1910): BOOK TO BE KEPT BY MANUFAC-TURERS OF TOBACCO. Day book for Factory 22 14th Tax District, Troy, New York, November 1911 through October 1912. Covers very brittle, contents fine. 12” x 12”. Cigar factory making a couple hundred pounds of scrap smoking tobacco a month.


Jenks, Ethan A. DAILY JOURNAL. Providence, Rhode Island: handwritten records  of Federal Tax collector detailing factories, warehouses and stores visited June 4th, 1886 through March 25, 1887. Includes notes on violations, recommendations, citations, follow-ups involving tobacco, cigars, oleomargarine, beer and liquor. Notes include: "...says he does carry tobacco to parties when they give their order for it but he never carries it out and sells it..." "...he will call in a day or two and pay the tax and penalty..." "...he is now in jail awaiting trial..." "...he must stamp all his cigars before quitting business..." "...does not deal in butterine...", etc.  Describes getting court orders and warrants in fight with local police chief who refused to turn over confiscated untaxed liquor.


Landis, Noah L.  FORM 73 (rev 1880): BOOK TO BE KEPT BY CIGAR MANUFACTUR-ERS. Day book for Factory 1603 9th Tax District of Pennsylvania, January 1883 through December 1884. Worn condition original 17” x 14”. Active factory making 200 to 500 cigars a day. Starts with notation that tobacco was self-raised.


_______.  FORM 73 (rev 1880): BOOK TO BE KEPT BY CIGAR MANUFACTURERS. Day book for Factory 1603 9th Tax District of Pennsylvania, January 1885 through January 1887. Fine condition original 16” x 14”. Active factory making 25,000 cigars a month.


_______.  FORM 73 (rev 1880): BOOK TO BE KEPT BY CIGAR MANUFACTURERS. Day book for Factory 1603 9th Tax District of Pennsylvania, March 1887 Until factory closed January 1890. Fine condition original 16” x 14”. Active factory making 7,000 to 15,000 cigars a month.


Moore, Joseph Ralph.  FORM 73 (rev 1944): BOOK TO BE KEPT BY CIGAR MANUFACTURERS. Day book for Factory 3 Tax District of West Virginia, January 1945 through January 1947. Data in fine condition, some wet and mouse damage to pages. 14” x 17”. Active small factory making 100 to 600 cigars a day.


Roystar?, Eural? [indecipherable].  FORM 73 (rev 1913): BOOK TO BE KEPT BY CIGAR MANUFACTURERS. Day book for Factory 331 1st Tax District, Mason, Michigan January 1914. Original 11” x 12.25”. Has been rolled. 1st page filled with egg business, not cigar data.


MISCELLANEOUS MANUSCRIPT

All sizes of ledgers approximate


Anonymous.  CMIU LEDGER No. 9.  11.25” x 16.75”  Record of apprentices and Union dues of 100± members from Local 28 Westfield, Connecticut. 300 entries appears to cover 1904-1910. Indicates CMIU locals in which they were initiated, other info. Factories with apprentices mentioned include O. Bazata, George Halla, and Charles F. Landry,


_______.  CMIU LEDGER No. 11.  11.25” x 16.75”  Record of apprentices and Union dues of 100± members from Local 28 Westfield, Connecticut. 500 entries appear to cover 1904-1910. Indicates CMIU locals in which they were initiated, other info. Factories with apprentices mentioned include O. Bazata, J.H. Boyer, Bay State Cigar Co., W. Link, Charles F. Landry, Keefe Brothers, R.L. Soper, and Frank Mashin,


_______. LEDGER. Unknown wholesaler’s expense and customer sales records 1892-1908. Many recognizable customers: Alberti Box Co. (Boston), Chas. Breneiser (Reading),  Grammes & Sons (Allentown), Grand Rapids Cigar Box Co., F.M. Howell (Elmira), H.H. Sheip (Philadelphia), Tampa Box Co., Valentine & Son (Womelsdorf),  Yocum Bros., many many more.


_______. LEDGER. Unknown cigar wholesaler, Virginia, 1962. Approx. 100 pages covering sales to four distributors. 30,000 to 60,000 cigars a week or more. Products of one company, perhaps the factory's ledger. Lots of minor notes regarding tax, special labels, etc.


Austin & Burbank [?].  LEDGER 1863-1869 includes 223 pages, two for each roller, one page showing types of cigars made, price paid, salary and the other showing deductions, especially “use of lamp” charge of 12.5¢ a week.  More than 30 brands made paid at prices from $5 to $13 per 1,000 with most from $8.50 to $10.     IMPORTANT BOOK


Baccy-nalians. SMOKIANA VOL I.  10” x 12” x 2” scrapbook on topic of smoking compiled in England, each of 100+ pages of original art by a variety of artists (apparently members of a group identified on the title pages as Baccy-nalians), magazine illustrations and stories, newspaper clippings, notes and other ephemera. Dated art and clippings from 1866-1886, mostly from the 1870’s. Thousands of entries. Some terrific art. 


_______. SMOKIANA VOL II.  10” x 12” x 2” scrapbook on topic of smoking compiled in England, each of 100+ pages of original art by a variety of artists (apparently members of a group identified on the title pages as Baccy-nalians), magazine illustrations and stories, newspaper clippings, notes and other ephemera. Dated art and clippings from 1866-1886, mostly from the 1870’s. Thousands of entries. Some terrific art.  Bought the pair from London book dealer for £1,000.


Breneiser, Charles. Wholesale Tobacconist, Reading, PA. LEDGER. Detailed information posted weekly in small readable print covering customers and activities 1904 through 1917. Huge amounts of detail regarding products sold. Many pages with 500+ entries. Cover off; some loose pages, but clear and readable.


Cliff Weil, Inc. LEDGER. 1315-17 East Main St., Richmond, Virginia, 1956-1962. Approx. 80 pages covering sales to more than a dozen wholesalers. 61,000 EL MORO, EL REES-SO and SPANISH MAID CROOKS on Jan 25, 1956 alone. Products of one company, perhaps the factory's ledger, or that of their exclusive distributor.


_______. LEDGER. Richmond, Virginia, 1962. Approx. 100pp covering sales to four distributors. 30,000 to 60,000 cigars a week or more. Products of one company, perhaps the factory's ledger. Lots of minor notes regarding tax, special labels, etc.


Day, Charles H. SCRAPBOOK. Assembled by Day. New Haven, Conn., 1901-1906. Eight pages of newspaper clippings about the opening of Day’s cigar store, and various books he wrote. Private label: THE OLD CIRCUS MAN. A few children’s drawings included. Not as useful as hoped when bought on ebay.


Faber, G.W., Inc.   LEDGER of New York wholesaler’s dealings with Henry Clay and Bock & Co., Ltd. Details transactions involving millions of Cuban cigars. 1873-1874.  8.5” x 13.25” covers and spine missing, some foxing and water staining of contents, but legible and written in a fine readable hand.


_______.   LEDGER of New York wholesaler’s dealings with Henry Clay and Bock & Co., Ltd. Details 75+ transactions involving millions of cigars. Various trust brands. 1910-1911. 9” x 15” rough condition with damaged or missing covers and spine but insides legible.


_______.   LEDGER of New York wholesaler’s dealings with Henry Clay and Bock & Co., Ltd. Details 75+ transactions involving 8,500,000 cigars. Various trust brands. 1913-1914. 9” x 15” rough condition with damaged or missing covers and spine but insides legible.


_______.   LEDGER of New York wholesaler’s dealings with Henry Clay and Bock & Co., Ltd. Details 75+ transactions involving 7,800,000 cigars. Various trust brands. 1915-1916. 9” x 15” rough condition with damaged or missing covers and spine but insides legible.


_______.   LEDGER of New York wholesaler’s dealings with Henry Clay and Bock & Co., Ltd.  Similar to above for 1907-1908, but badly damaged, more than 100 missing pages.


_______.  PASS BOOK ACCOUNTS.  Lists of accounts of customers by date (1905-1907) and amount. Street address or towns listed. Items purchased not included. 300 pages, a few at back torn out. 12.5” x 16.25”  Spine missing.,


_______.  PETTY SALES BOOK A.  500 pages detail a large New York wholesaler’s day-by-day small unit cigar sales from a single box of 25 to a few thousand cigars. Customer, brand, quantity and price. January 1906 through December 1906. 9”x14” Spine damaged. Contents fine.


_______.  PETTY SALES BOOK C.  500 pages detail a New York wholesaler’s day-by-day small unit cigar sales from a single box of 25 to a few thousand cigars. Customer, brand, quantity and price. June 1907 through October 1907. 9” x 14” Spine off. Handwritten contents excellent.


_______.  PETTY SALES BOOK M.  700+ pages detail a NY wholesaler’s day-by-day small unit sales from a single box of 25 to a few thousand cigars. Customer, brand, quantity, price and product type (Havana, Tampa, Domestic, Cigarettes). September 14, 1912 through February 17, 1913.

14” x 17.5” Typed carbons on tissue in excellent condition.  Shows daily deliveries to customers throughout the metropolitan area.


_______.  PETTY SALES BOOK X.  700+ pages detail a NY wholesaler’s day-by-day small unit sales from a single box of 25 to a few thousand cigars. Customer, brand, quantity, price and product type (Havana, Tampa, Domestic, Cigarettes). November 25, 1916 through February 21, 1917.

14” x 17.5” Typed carbons on tissue in excellent condition.


_______. RECEIVING JOURNAL. 300 pages from April 26, 1910 through January 22, 1912. Date, product received and quantity. 9” x 14” damaged spine. Contents fine. Sloppily written, but generally legible.


Frankle Bros. Co. INVENTORY LEDGER February 1, 1920 through March 29, 1929. Detailed ten year inventory records from a major wholesaler, listing page after page by price and value of cigars (75± by brand, frontmark and box size), stogies (25+ by brand), tobacco (95± by brand and package), cigarettes (70± by brand), plug (25± by brand), snuff (20± by brand) and pipes, humidors, matches, gum, cards and cigarette paper. Important easy-to-interpret 8.5” x 14” book.


Heidenrich, George.  VALUABLE INFORMATION AND TRADE SECRETS FOR THE CIGAR MAKER. Hand written manuscript. Eight various sized pages. Unpublished. Lockport, NY,  c1905, Consists of his personal formulae for flavoring, spotting and coloring cigars and flavoring cigar boxes.


Plattenburg & Co., Canton, Illinois    EXPENSE LEDGER, salesmen’s records and accounts make up more than 100 pages, covering 20 years of one salesman, various for others.  Also 25± pages of receipts from various companies. 1889 to 1919. 8” x 14” xerox copy.


Polack, E.  YOUR MARSH WHEELING STOGIE, HISTORICAL BACKGROUND. Two page typed letter.  Wheeling, WV: M. Marsh & Son, Inc., 1955. [letter]


Powell & Goldstein Cigar Company.  SALES LEDGER, 1895-1908.  Oneida, NY: Powell & Goldstein Cigar Company, 1899-1915. Sales, salaries, etc. Good stuff.


Rollins, E.A., Commissioner. U.S. Treasury Department, Office of Internal Revenue. Letter. Original hand letter to D. M. Macarthur, NYC, regarding the seizure of 9,000 of his cigars for use of counterfeit stamps. May 3, 1867.


Stewart, William Webner. LETTERS. Selection of letters written by Stewart (maker of JOHN HAY and BEN TRACY among others) while on buying trip to Cuba and Amsterdam. Also contracts, news clippings, ads, from Stewart's company. 1888-1920. Letters 1905. See Forry, Susan, for company history.


Walter, Louis, Inc. LEDGER. Alphabetical listing of customers, plus 900-1,000 letter carbons of business 1916-1918. Heavy water damage top, affecting some lists, but letters OK. Intimate look at business, problems, transactions, bills, sales, etc.


Weil, Cliff, Inc.  LEDGER. Focus is on EL MORO, EL REES SO and SPANISH MAID CROOKS sales, tho a few frontmarks are listed. Some minor customer info. Company located at 1315 East Main St., Richmond 15, Virginia.  8” x 14” hardcover 83 pages for years 1956 to 1963. 


Yocum, William H. INVENTORY OF TOBACCO, CIGARS, MOULDS, PRESSES &c. of Yocum Bros. La Cubana Cigar Factory, Sixth & Cherry Streets, Reading, PA,  Compiled first of the year: January 1, 1885 through January 1, 1894.  116 pages  7.5” x 12.75” of incredible detail from this important company with 55 rollers the first year of this inventory. Have original and Xerox. Original has covers off. Text fine.




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