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E. H. Lowe business records

E. H. Lowe business records

Descriptive Summary

Title: E. H. Lowe business records
Creator: Unknown
Inclusive Dates: 1909-1961
Language: English
Extent: 50.8 Linear Feet 71 volumes, 2 document boxes
Extent: There are many rusty pins holding loose paper to the books which are sharp and exposed.
Collection Number: ms3628
Repository: Hargrett Library

Collection Description

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.

Scope and Content

This collection consists of 71 ledgers and two boxes of loose material. The ledgers 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. There is a considerable amount of business correspondence loosely held within the ledgers. Some are advertisements sent through the mail, others are receipts and notes about shipments and payments.


Administrative Information

Preferred Citation

E.H. Lowe business records, ms3628, Hargrett Rare Book and Manuscript Library, The University of Georgia Library.


Related Materials and Subjects

Subject Terms

Farm life -- Georgia.
Hancock County (Ga.)
Hancock County (Ga.) -- History.
Ledgers (account books)
Lowe, Ellison H.

Series Descriptions and Folder Listing

 

1. Ledgers and Journals



1909-1929

volume
1Journal, 1909
volume
2Order book, 1910-1915
volume
1Single Entry Ledger, 1919
volume
4Single Entry Ledger, 1920
4Ledger, 1920
volume
6Ledger, 1921
6Ledger, 1922
volume
8Ledger, 1923
volume
9Ledger, 1924
volume
10Ledger, 1925
volume
11Ledger, 1926
volume
12Ledger, 1927
volume
13Ledger, 1928
volume
14Ledger, 1929



1930-1939

volume
15Single Entry Ledger, 1930, 1930
15Single Entry Ledger, 1931, 1931
volume
17Single Entry Ledger, 1932, 1932
17Single Entry Ledger, 1933
volume
19Single Entry Ledger, "Record of Cloth reported to Gov," 1933, 1933
19Ledger, 1934, 1934
volume
21Double Entry Ledger, "Record of Corn Mill," 1934-1935, 1934-1935
21Single Entry Ledger, 1935
21Single Entry Ledger, 1936, 1936
volume
24Ledger, 1936
volume
25Ledger, 1937, 1937
25Single Entry Ledger, 1937
volume
27Ledger, 1938, 1938
27Double Entry Ledger, "Record of Cotton," 1938, 1938
volume
29Single Entry Ledger, 1938, 1938
29Ledger, 1938, 1938
volume
31Single Entry Ledger, "Book No. 2," 1939, 1939
31Ledger, 1939, 1939
31Ledger, "Book No. 1," 1939, 1939
31Single Entry Ledger, 1939, 1939



1940-1949

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



1950-1959

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



1960-1961

volume
70Single Entry Ledger, 1960, 1959-1960
70Cash book, 1961, 1960-1961
 

2. Personal materials

boxfolder
11Taxes
12-3Letters
14Booklets
15Shipping receipts
16Taxpayer Returns
17World War II Ration Information
18Insurance
boxfolder
21E.H. Lowe's wallet with receipts and other papers
22-4Miscellaneous papers
25Loose photographs
26Booklets and papers