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These records consist of bound ledgers and journals and unbound statements. Some of the entries in the ledgers and journals pertain to accounts with other Edison companies, including the Edison Manufacturing Co., Edison Phonograph Co., Edison Phonograph Works, New Jersey Patent Co., and Ott Manufacturing Co. Also included are accounts with the National Phonograph Co., Ltd., in London; the Compagnie Française du Phonographe Edison in Paris; and the Edison Gesellschaft in Berlin. The records are arranged in the following groups: (1) statements (1900-1911); (2) state and federal filings (1905-1910); (3) general ledgers (1899-1911); and (4) journals (1903-1911). Many of the entries in the first general ledger and in Journal #2 are written in faint green ink and may be difficult to read. Among the items not selected are three Foreign Department books (1905-1908) containing bills of lading; twenty-five cash books (1896-1911); and journals and ledgers for individual or specialized accounts.

Records not selected

Cash Books (1899- 1911)

These twenty-five books contain chronological entries pertaining to transactions posted to the cash accounts of NPCo. Seven books relate to the cash disbursements of the New York recording studio under the direction of Walter H. Miller and include payments to musicians and other recording artists. The remaining books list a variety of disbursements, mostly from the main office in West Orange. Included are entries concerning the business of the Bates Numbering Machine Co., Edison Manufacturing Co., Edison Phonograph Works, and Mexican National Phonograph Co.

Investment Ledgers (1900-1911)

These two ledgers cover the periods March 1900-July 1907 and March 1907-February 1911. They contain the following accounts: "Automobile"; "Aylsworth Record Plant"; "Duplicating Plant"; "Foreign Furniture and Fixtures"; "Foreign Record Plant"; "Furniture and Fixtures"; "Machinery and Tools"; "Moulded Record Plant"; "Musical Record Plant"; "Real Estate and Buildings"; and "Record Plant." Transactions posted to these accounts include the details of labor and expenses, as well as remittances to other Edison companies. This information is abstracted in the general ledgers.

Private Ledger and Private Journal (1903-1911)

These two volumes cover the period February 1903-February 1911 and largely duplicate the information found in the general ledgers and journals. They contain the following accounts: "Edison"; "Foreign Records"; "General Ledger"; "National Phono Co., Paris"; "National Phono Co., Berlin"; "National Phono Co., Brussels"; "National Phono Co., Wax"; "Nathan C. Horton Embezzlement"; "New Jersey Patent Co."; "N.Y. Phono Co. Settlement"; "Profit and Loss"; "Reserve Account"; and "Special Notes Received."

Foreign Department Bills of Lading (1905-1908)

These three volumes cover the periods October 1905-July 1907 and March-May 1908. They contain letterbook copies of bills of lading prepared by the Foreign Department. The bills in the first book itemize shipments made to the National Phonograph Co. of Australia, Ltd., including the consignments of October 1905, which established the Australian company's trade. This book contains a number of credit memoranda in addition to the bills of lading. The other two books contain bills for goods shipped to customers or dealers in Australia, Africa, Asia, South America, parts of Europe, and the Caribbean, as well as for goods shipped in agreement with commission houses in New York, Newark, and Great Britain to customers abroad. Also included are shipments to the Mexican National Phonograph Co. and the Compania Edison Hispano Americana in Argentina. In addition to phonographs, phonograph parts, and cylinder records, the shipments include motion picture films, projecting kinetoscopes, primary batteries, fan motors, Bates numbering machines, and printed matter. Individual phonographs are listed on the bills by number, and motion picture films are specified by title. Numerals, which probably indicate invoice numbers, have been written on each bill, and the bills have all been initialed by an accountant or auditor.

William E. Gilmore Ledger (1906-1912)

This book covers the period October 1906-March 1912. It includes a "distribution account" and accounts in the names of various individuals. The front cover is labeled "Personal Property of W. E. Gilmore."

Payroll Book (1906- 1911)

This book covers the period December 1906-February 1911 and contains weekly entries providing the names of individual employees and their pay. The entries are arranged according to the following categories: "Orange Office"; "New York"; "New York Comml Dept"; "Chicago Comm'l Dept"; "Comml Depts"; and "Paid by Check."

Salesmen's Record (1909- 1912)

This volume covers the period September 1909-June 1912. Included are entries for individual company salesmen, giving a chronological record of their productivity. The salesmen include A. H. Curry and C. E. Lyons, both of whom later joined the executive staff of Thomas A. Edison, Inc. A loose item inserted into the front cover reads "National Phonograph Co Salesmen Record."

Journal #2 (1903-1906)

This journal covers the period March 1903- February 1906. Chronological entries provide information about transactions posted to various accounts and recorded in the general ledgers.