[ South African 1920s petrochemical industry. ] Substantial manuscript double-entry ledger of a company with international interests

340pp., folio. In sturdy brown calf binding with geometric decoration using thin leather strips and marbled endpapers. 'PRIVATE LEDGER' on label on spine. Thumb indexed. A further 12pp., 8vo, of manuscript accounts for 'Jan June 1928' on loosely-inserted leaves. The ledger indicates a substantial company (even possessing a 'Doubtful Debt Reserve'), its trading account showing a healthy balance, generally hovering around the £25,000 mark. The volume shows that the company was placed within the petrochemical industry (headings include 'Drum a/c Meth: Spirits' and 'Tyre Sales'), with business on several continents. The ledger itemises the usual expenses, charges, bills and other financial transactions. By far the most business was done with the 'Standard Oil Co', whose account covers 20 pages, with the sums involved rising to almost £13,000. A number of 'Staff' have separate accounts, providing clues to the identity of the company: A. Bierck [A. Bjerck], 34 Royal Chambers, Simmonds St, Johannesburg; R. H. Chant; O. Lappan; N. Johnson; J. R. Pigott; H. J. Cooper; Victor Smart. Also 'William' and 'Albert', and 'Joseph Loan a/c. See documents in Safe'. Companies with separate accounts are: W. R. Earp & Co, Preston Brook ['Manufacturers of Sulphonated Oils for Tanners. Cutting Oils for Engineers']; Gough, Kidston & Co, London, UK ['Drysalters, Chemical Manufacturers, Wax and Gum Merchants']; Whitney Machine Co, Winchester, Massachusetts [tanning]; Rohm & Haas, New York [chemical manufacturers]; The Forestal Land, Timber & Railway Co Ltd, London; British Oil & Cake Mills Ltd, Cleveland Street, Hull, England ['Crushers, refiners and manufacturers of linseed, cottonseed, rapeseed and other oils; manufacturers of linseed, cottonseed and feed cakes']; Continental Tyre Sales, Johannesburg; Pancreol Ltd, Hull [tanners]; H. Johansen Ltd, Oslo; New Transvaal Chemical Co, Delmore; Fibrine Co Ltd; E. Butterworth & Co Ltd; G. E. Leslie [Leslie Co Ltd, London]; C. Wilson & Son, Liverpool; L. Praed; Arkell & Douglas Co Inc, London; W. F. Clark, 18 Bridge Street Sydney; Prescott & Co, Hulme, Manchester; G. K. McKnaught, Durban; Milwaukee Tank Works; G. E. Leslie; C. G. Smith & Co Ltd, Durban; The British Dyestuff Co Ltd; A. & L. Hamilton Ltd, Glasgow; C. & D. Hamilton, Glasgow; McArthur & Co, Liverpool; Bowmans Ltd, Warrington; Turner Tanning Co Ltd, Leeds; E. J. Brown, M<?> Buildings; H. C. Fairlie & Co Ltd, Falkirk; Gas Light Coke Co Ltd, London; Storm & Bull Ltd; E. Wilson & Son, Liverpool; H. H. Jones & Co Ltd, P.O. Box 4627, Cape Town; W. Muirsmith, Edinburgh; Boardman Bros; Swift Manufacturing Co, Cape Town. There are also references to the (Japanese?) companies 'Kanagawa' and 'Kawachi Manu[facturing]'. There is a twelve-page 'Cape Town a/c', and other clues include: 'E. L. [East London?] Fittings a/c'; 'A. B. C. Cape Town. C. J. Drawing a/c'; 'H. J. C. Travelling a/c'; 'A. B. C. No: 2 Salaries a/c'; 'A. B. C. Cape Town. C. J. Drawing a/c'; 'A. S. A. Drawings'.