This collection consists of thirteen volumes of journals and ledgers documenting the financial condition, accounts and related activities of the J. J. Newman Lumber Company which operated in Hattiesburg, Mississippi between approximately 1894 and 1943. It is not a complete set of the company's books, but some information is available for almost every year of the company's existence. The largest gaps for which no information is available are 1899-1902 and 1907-1908.