E. H. Lowe business records

E. H. Lowe business records

Descriptive Summary

Repository: Hargrett Manuscripts
Title: E. H. Lowe business records
Dates: 1900s-1960s
Quantity: 50.8 Linear feet (71 volumes, 2 document boxes)
Quantity: Use care when going through the ledgers. There are many rusty pins holding loose paper to the books which are sharp and exposed.
Abstract:This collection consists of 71 ledgers and two boxes of loose material. The ledgers range from 1900s to 1960s. The bulk is from the 1920s to 1950s. These concern the Lowe Farm and store in Hancock County, Georgia, run by E.H. Lowe and his wife Hattie J. Lowe. E.H. took meticulous notes on both his farm and store. During World War II, he paid careful attention to rationing regulations and other wartime laws. The two boxes contain loose material found in a metal file cabinet and a suitcase donated with the collection. These papers are no different from those found within the ledgers. There is a considerable amount of business correspondence loosely held within the ledgers. These are almost always addressed to E.H. Lowe and focus on his business. Some are advertisements sent through the mail, others are receipts and notes about shipments and payments. There is occasionally mail from family and friends, but these are very rare in the ledgers. The overwhelming majority are business-oriented.
Coll. Number: ms3628.TEMP

Biographical/Historical Note

Ellison Homer Lowe was born in October 1873, and he died in September 1957. His father was John Fletcher Lowe, and his mother was Nancy Ann Hartley, both Georgians by birth. They had six children, of which he was the eldest. He was married to Hattie J. Lowe for much of his professional career. They had one son, Earnest A. Lowe, who married Ruth Rae of Augusta in 1928.

Both lived in Carrs Station, Devereux, Georgia, in Hancock County, where they ran a farm and a farm store from the 1900s to 1960s. They called it the "Lowe Farm." They advertised as selling "general merchandise," but more specifically, E.H. Lowe sold cattle, cotton, seed, timber, corn, hay, and pecans. He also rented crop and land to tenants. At some point, E.H. also sold eggs under the name "Lowe's Rocky Hill brand Fancy Eggs" with his name and location on the carton.

In the mid-1930s, E.H. was partners with J.M. Cosby. Their business was called Cosby & Lowe, and seem to entirely concern cotton crop.

In the mid-1940s, when the United States was at war, E.H. obeyed the rationing regulations with due diligence, both in his personal and professional lives. Throughout the 1940s, E.H. dealt with shoe rationing and gasoline rationing most of all. Through the records, it is apparent he sold both women's and men's shoes, but none for children. He also seems to have sold general items during World War II, such as tobacco, candy, and soft drinks.

E.H. seems to have provided Island Creek Baptist Church with a good deal of financial support through the years. In the 1920s, he was the Sunday School superintendent. He was their treasurer in the late 1940s. While in this position, he help aid in the Truett-McConnell Jr. College Building and Endowment campaign. He repeatedly helped the Georgia Baptist Sunday Schools for Orphans' Home.

In the 1950s, soil and other farm conservation took place at the Lowe Farm, with great assistance from the government.


Arrangement

Ledgers are arranged chronologically and grouped by decade. Other material is arranged by record type.


Index Terms

Farm life--Georgia--History--20th century--Sources.
Hancock County (Ga.)
Hancock County (Ga.)--History.
Ledgers (account books)
Personal property--Georgia--Hancock County.

Administrative Information

Preferred Citation note

E.H. Lowe business records. MS 3628. Hargrett Rare Book and Manuscript Library, The University of Georgia Library.


Series Descriptions and Folder Listing

 

Series 1: Ledgers and Journals



1900s-1910s

Volume
1Journal, 1909, 1909
Volume
2Order book, 1910-1915, 1910-1915
Volume
3Single Entry Ledger, 1919, 1919



1920s

Volume
4Single Entry Ledger, 1920, 1920
Volume
5Ledger, 1920, 1920
Volume
6Ledger, 1921, 1921
Volume
7Ledger, 1922, 1922
Volume
8Ledger, 1923, 1923
Volume
9Ledger, 1924, 1924
Volume
10Ledger, 1925, 1925
Volume
11Ledger, 1926, 1926
Volume
12Ledger, 1927, 1927
Volume
13Ledger, 1928, 1928
Volume
14Ledger, 1929, 1929



1930s

Volume
15Single Entry Ledger, 1930, 1930
Volume
16Single Entry Ledger, 1931, 1931
Volume
17Single Entry Ledger, 1932, 1932
Volume
18Single Entry Ledger, 1933
Volume
19Single Entry Ledger, "Record of Cloth reported to Gov," 1933, 1933
Volume
20Ledger, 1934, 1934
Volume
21Double Entry Ledger, "Record of Corn Mill," 1934-1935, 1934-1935
Volume
22Single Entry Ledger, 1935
Volume
23Single Entry Ledger, 1936, 1936
Volume
24Ledger, 1936
Volume
25Ledger, 1937, 1937
Volume
26Single Entry Ledger, 1937
Volume
27Ledger, 1938, 1938
Volume
28Double Entry Ledger, "Record of Cotton," 1938, 1938
Volume
29Single Entry Ledger, 1938, 1938
Volume
30Ledger, 1938, 1938
Volume
31Single Entry Ledger, "Book No. 2," 1939, 1939
Volume
32Ledger, 1939, 1939
Volume
33Ledger, "Book No. 1," 1939, 1939
Volume
34Single Entry Ledger, 1939, 1939



1940s

Volume
35Ledger, 1940, 1940
Volume
36Day Book, 1941-1943, 1941-1943
Volume
37Journal ledger, "Report on store and Farm for 1941", 1941-1943
Volume
38Ledger book, 1941, 1941
Volume
39Ledger, 1942, 1942
Volume
40Ledger, 1942-1944, 1942-1944
Volume
41Ledger, 1943, 1943
Volume
42Single Entry Ledger, 1944, 1944
Volume
43Ledger, 1944, 1944
Volume
44Journal, "Store Records" for 1945-1946 and "Tax Returns" for 1948, 1945-1948
Volume
45Ledger, 1945, 1945
Volume
46Single Entry Ledger, "Tax report," 1945-1947, 1945-1947
Volume
47Ledger, 1946, 1946
Volume
48Ledger, 1947, 1947
Volume
49Single Entry Ledger, 1948
Volume
50Ledger book, 1948, 1948
Volume
51Single Entry Ledger, "Tax Returns," 1949, 1949
Volume
52Ledger book, 1949, 1949



1950s

Volume
53Folder with contents of leather case, 1950s, 1950s
Volume
54Ledger book, "Store Book," 1950, 1950
Volume
55Cash book, "Tax Returns," 1951 (primarily blank)
Volume
56Single Entry Ledger, 1951, 1946-1951
Volume
57Ledger, 1952, 1952
Volume
58Single Entry Ledger, 1952, 1952-1959
Volume
59Ledger, 1953, 1953-1954
Volume
60Single Entry Ledger, 1953, 1953
Volume
61Single Entry Ledger, "Store Book," 1954, 1954
Volume
62Single Entry Ledger, 1955, 1955
Volume
63Single Entry Ledger, "Store Record," 1955, 1955
Volume
64Journal, "Store Record," 1956
Volume
65Single Entry Ledger, "Store Book," 1956, 1956
Volume
66Ledger book, 1957, 1957
Volume
67Tru*Balance Cash Book, 1958-1962, 1958-1962
Volume
68Journal ledger , 1958, 1958
Volume
69Single Entry ledger, 1959



1960s

Volume
70Single Entry Ledger, 1960, 1959-1960
Volume
71Cash book, 1961, 1960-1961
 

Series 2: Other materials

BoxFolder
11Taxes
2-3Letters
4Booklets
5Shipping receipts
6Taxpayer Returns
7World War II Ration Information
8Insurance
BoxFolder
21E.H. Lowe's wallet with receipts and other papers
2-4Miscellaneous papers
5Loose photographs
6Booklets and papers