This collection contains account books relating to the southwestern Virginia business concerns of the Lobdell Car Wheel Company. Most of the records seem to have originated with the White Rock Furnace in Smyth County. Included are customer account records from the company's store, payroll ledgers, invoices, correspondence, and furnace operation records and reports. Much of the correspondence is addressed directly to Jacob W. Lantz, who managed Lobdell's farm and conducted other business for the company.