This collection of correspondence, dated July-November 1921, pertains the valuation of Knox Lumber Company property and claims against the company. The documents identify the value of logs in the log pond, timber, drug store inventory, commissary merchandise, and lumber in all lumber sheds. There is also a letter documenting how the stock of the Lufkin, Hemphill and Gulf Railway Company was divided, as well as a list of claims and indebtedness against the company.