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S. GUMBEL & CO., LTD. RECORDS
Mss. 1490 Inventory
By Luana Henderson
Louisiana and Lower Mississippi Valley Collections
Special Collections, Hill Memorial Library
Louisiana State University Libraries
Baton Rouge, Louisiana State University
2006
SUMMARY
0.3 linear ft., 66 v.;
Size
New Orleans, La.
Geographic Locations
1884-1942
Inclusive Dates
1884-1921
Bulk Dates
English
Languages
Correspondence, financial papers, legal documents,
Summary
and business ledgers relate to real estate and the
cotton, sugar and rice trade.
None
Access Restrictions
Papers arranged in chronological order; manuscript
Arrangement
volumes arranged by number.
Physical rights and copyright are retained by the LSU
Copyright
Libraries
Simon Gumbel and Family Papers, Mss. 1490.
Related Collections
S. Gumbel & Co., Ltd. Records, Mss. 1490, Louisiana
Citation
and Lower Mississippi Valley Collections, LSU
Libraries, Baton Rouge, Louisiana.
P:14, 22; 114:
Stack Location
S. GUMBEL & CO., LTD. RECORDS
Mss. 1490
1884-1942
BIOGRAPHICAL/HISTORICAL NOTE
Simon Gumbel, born in Bavaria, Germany in 1832, immigrated to the United
States at the age of sixteen. In Louisiana, he worked as a merchant in Pointe
Coupee Parish. He began a wholesale notions business after relocating to New
Orleans in 1864, and established himself as a prominent member in the Jewish
community. In 1873 he, together with William H. Lengsfield and Isidore
Hechinger, founded the firm of S. Gumbel & Co., Ltd., cotton and sugar factors,
and commission merchants. Gumbel served as treasurer of the Association for
Relief of Jewish Widows and Orphans and on the Board of the Sophie L. Gumbel
Home, an institution for girls and young women with special needs. He was
married to Sophie Lengsfield Gumbel, a native of France; they had eleven
children.
SCOPE AND CONTENT NOTE
Records consist of correspondence, financial papers, legal documents and
business ledgers concerning the financial transactions of S. Gumbel & Co. Ltd.
relative to real estate in Louisiana and Mississippi, and the cotton, sugar and rice
trade in Louisiana.
SERIES DESCRIPTIONS
Series I. Papers, 1884-1923, undated.
Business papers of the S. Gumbel & Co., Ltd. contain correspondence, financial
papers, and legal documents related to real estate transactions in Louisiana and
Mississippi, and the cotton, sugar and rice trade in Louisiana.
Most
correspondence is with the general merchandise firm of Melton & McLemore of
Coushatta, La., and concerns cotton prices, sales, shipments, and bill
discrepancies (1903-1904). Financial papers contain tax receipts for state and
city taxes (1891-1896) promissory notes and statements of account.  Legal
documents include an assignment of partial interest on a cotton gin patent (Sept.
23, 1884), contract for shipment of rice (Dec. 30, 1898) and court judgments in
favor of S. Gumbel & Co. for defaulted loans and lapsed promissory notes (Nov.
20, 1885; Dec. 1887; Sept. 5, 1888; Jan. 13, March 30, 1894). Additionally, the
minutes of Board of Directors of the Lafayette Sugar Refining Co. concern
authorization to conduct business on behalf of the company, board membership,
and loans (May 4 1898; Jan. 20, 1900, March 1903; March, May 1904). Other
items include two abstracts of title for acreage in Sunflower County, Miss. (Dec.
2
S. GUMBEL & CO., LTD. RECORDS
Mss. 1490
1884-1942
24, 1900) and a contract between S. Gumbel & Co. and Lafayette Sugar Refining
Co. (May 7, 1904). A financial statement and recapitulation of inventory of the
Rosehill Sugar Company accompany a letter written to the Attakapas Sugar
Company (March 2, 1909).
Series II. Ledgers, 1890-1942.
Business ledgers relate to the financial transactions of the S. Gumbel & Sons.
Co. Ltd. and S. Gumbel Realty & SEC, Co. Inc. Account books (1876-1895;
1900-1925) contain business accounts with suppliers and customers, bills
payable, freight charges and Gumbel family personal accounts. Cotton ledgers
contain information on suppliers, marks, number of cotton bales shipped,
common carriers, and include a cotton sales book (1890-1894) and letterpress
book (1914- 1921).  Cashbook books (1899-1914) record cash receipts and
disbursements, a receipt book (1919-1942) shows payments made to service
providers and cotton suppliers, accounts receivable ledger documents payments
made on rental property (1920-1932), and bank books (1933, 1938-1940) give
balances on the account of S. Gumbel Realty & SEC, Co. Inc. Other volumes
include an invoice abstract book (1907-1923), a minute book for the Feital Bag
Corp. Board of Directors (1912-1918) and a book of Lafayette Sugar Refining Co.
stock certificates (1898-1923). Certificates show owners of stock, number of
shares and issue dates.  Lafayette Sugar Refining Co. ledger (1898-1935)
reflects the actions taken by the Board of Directors relative to the financial
matters of the company. Included are minutes, bylaws, correspondence and
copies of legal documents. A ledger of the Board of Directors of the Trans-
Continental Cotton & Ginning Co., Inc. (1923-1924) contains minutes of the
Board's organizational meeting, bylaws, agreements and correspondence related
to the establishment of the corporation and an index book (undated).
INDEX TERMS
Terms
Series
Abstract of title--Mississippi-- Sunflower County.
I
Attakapas Sugar Company.
I
Banks and banking--Louisiana--New Orleans.
II
Commercial loans--Louisiana--New Orleans.
I
Commission merchants.
I; II
Cotton gins and ginning.
I; II
Cotton trade--Louisiana.
I; II
Court records--Louisiana.
I
Coushatta (La.)--History.
I
Feital Bag Corp.
II
3
S. GUMBEL & CO., LTD. RECORDS
Mss. 1490
1884-1942
Financial statements.
I; II
German Americans--History--19th century.
I; II
Jews--Louisiana--New Orleans--History.
I; II
Lafayette Sugar Refining Co.
I; II
Melton & McLemore.
I
Merchants--Louisiana--Coushatta.
I
New Orleans (La.)--Economic conditions--1865-1950.
I; II
Real property--Louisiana.
II
Real property--Mississippi.
I
Rice trade--Louisiana.
I; II
Rosehill Sugar Company.
I
S. Gumbel Realty & SEC, Co. Inc.
II
Shipping records.
I; II
Stock certificates--Louisiana.
II
Sugar trade--Louisiana.
I; II
Sunflower County (Miss.)--History.
I
Trans-Continental Cotton & Ginning Co., Inc.
II
CONTAINER LIST
Stack
Box Folders
Contents
Location
Series I. Papers, 1884-1923.
1
1-12
Papers, 1884-1923.
P:22
Stack
Volumes
Contents
Location
Series II. Ledgers, 1876-1942.
v. 1-38
Account books, 1876-1895; 1900-1925.
114
v. 1
no. 2 1876-1877.
v. 2
no. 3 1879-1880.
v. 3
no. 4 1880-1881.
v. 4
no. 5 w/ index, 1881-1883.
v. 5
no. 6 1883-1884.
v. 6
no. 8 w/ index, 1885-1886.
v. 7
no. 9 w/ index, 1886-1887.
v. 7
no. 10 w/ index, 1887-1888.
v. 9
no. 11 w/ index, 1888-1889.
v. 10
no. 12 w/ index, 1889-1890.
v. 11
no. 13 A-L w/ index, 1890-1891.
v. 12
no. 14 A-L w/ index, 1891-1892.
4
S. GUMBEL & CO., LTD. RECORDS
Mss. 1490
1884-1942
v. 13
no. 14 M-Z w. index, 1891-1892.
v. 14
no. 15 A-L w/ index, 1892-1893.
v. 15
no. 15 M-Z w. index, 1892-1893.
v. 16
no. 16 A-L w/ index, 1893-1894.
v. 17
no. 16 M-Z w/ index, 1893-1894.
v. 18
no. 17 A-L w/ index, 1894-1895.
v. 19
no. 17 M-Z w/ index, 1894-1895.
v. 20
no. 1 A-L w/ index, 1900-1901.
v. 21
no. 1 M-Z w/ index, 1900-1901.
v. 22
no. 2 A-L w/ index, 1901-1902.
v. 23
no. 2 M-Z w/ index, 1901-1902.
v. 24
no. 4 A-L w/ index, 1903-1904.
v. 25
no. 5 A-L w/ index, 1904-1905.
v. 26
no. 6 A-L w/ index, 1905-1906.
v. 27
no. 7 M-Z w/ index, 1906-1907.
v. 28
no. 8 A-L w/ index, 1907-1908.
v. 29
no. 8 M-Z w/ index, 1907-1908.
Stack
Location
Volumes
Contents
Series II. Ledgers, 1876-1942.
Account books, 1876-1895; 1900-1925.
v. 30
no. 9 A-L , 1907-1908.
114
v. 31
no. 9 M-Z w/ index, 1908-1909.
v. 32
no.. 11 A-Z w/ index, 1910-1912.
v. 33
no. 13 A-Z w. index, 1910-1912.
v. 34
no. 14 w/ index, 1914-1915.
v. 35
no. 15 w/ index, 1915-1916.
v. 36
no. 16 w/ index, 1916-1917.
v. 37
no. 20 w/ index, 1920-1921.
v. 38
no. 21 w/ index, 1921-1925.
v. 39-50
Cashbooks, 1899-1917.
114
v. 39
no. 1 1899-1900.
v. 40
no. 1 1900-1901.
v. 41
no. 2 1900-1902.
v. 42
no. 3 1902.
v. 43
no. 4 1902-1903.
v. 44
no. 5 1903-1904.
v. 45
no. 6 1904-1905.
v. 46
no. 7 1905-1906.
v. 47
no. 9 1907-1908.
v. 48
no. 10 1908-1911.
5
S. GUMBEL & CO., LTD. RECORDS
Mss. 1490
1884-1942
v. 49
no. 11 1911-1914.
v. 50
no. 12 1914-1917.
v. 51-56
Cotton ledgers, 1890-1920.
v. 51
no. 13 w/ index, 1913-1914.
114
v. 52
no. 14 w/ index, 1915-1918.
v. 53
no. 15 w/ index, 1918-1920.
v. 54
1919-1920.
P:14
v. 55
Letterpress book, 1914-1920.
v. 56
Cotton sales book, 1890-1894.
v. 57
Invoice abstract book, 1907-1923.
114
v. 58
Receipt book , 1919-1942.
P:14
v. 59
Accounts receivable, 1920-1932.
v. 60
Bank book, 1933.
v. 61
Bank book, 1938-1940.
v. 62
Feital Bag Corp. minute book, 1912-1918.
v. 63
Board of Directors of the Trans-Continental
Cotton &Ginning Co., Inc., 1923-1924.
v. 64
Lafayette Sugar Refining Co. ledger, 1898-
1935.
v. 65
Lafayette Sugar Refining Co. stock
certificates, 1898-1923.
v. 66
Index book, undated.
6