The Lobdell Car Wheel Company had its beginnings in 1830, when Jonathon Bonney and Charles Bush established a small foundry in Wilmington, Delaware. By 1867, the year it was incorporated as the Lobdell Car Wheel Company, the business had added partner George Lobdell and become the world's largest manufacturer of wheels for railroad cars. The company owned several iron mines and smelting furnaces in southwest Virginia. This account book contains inventories and customer account records from the company's store near the Brown Hill Furnace in Wythe County.