Checking Account, 1927-1930

The farming series contains correspondence as well as documents pertaining to property and income taxes; farm and bank accounts; insurance policies; crop inspection, warehouse storage, and shipment, tenant and employee work records. Most farm correspondence is dated between 1930 and 1934 and is primarily between Charles McCanna and the many creditors of the McCanna Farming Company. Also included are letters and documents that lend an understanding to the nature of the farm's depression-era finances and debts as well as persistent efforts to save the farm by Charles and Edwin McCanna, which culminated with a Federal Land Bank loan in March 1934. Also of interest is an appeal process undertaken by Charles McCanna to have valued farm employees excluded from military draft in 1942. During his appeal effort, Charles enlisted the aid of Senator Gerald P. Nye. Farm finances include property and income tax records. The bulk of property tax receipts date between 1916 and 1925. Income tax records date from 1935 to 1946. Because most personal income was derived from the farm, personal and corporate income tax records are interfiled, and arranged chronologically. Farm correspondence from 1957-1962 between the farm manager, C. H. Erbele, and McCanna family members also includes some income tax records. McCanna Farming Company accounts are well documented between 1916 and 1957. From 1916 to 1940 farm accounts were maintained in ledgers. Beginning in 1930, however, accounts were also itemized in a journal, which from 1930 to 1940 includes helpful cross-references between the two records. In addition, this series contains a nearly complete record of the McCanna Farming Company checking accounts from 1920 to 1957, including bank statements, check stubs, and canceled checks. Augmenting farm financial accounts are grain production records dated 1912-1948. Most of these records consist of the date, consignee, shipment information, bushels sold, protein and weight, price-per-bushel, expenses, and net proceeds. Some records also include storage information and a dockage fee for contamination. After 1948, farm production may be gauged using scale and storage tickets. Tenants' records also illustrate land usage and production from 1956-1967.