Included with the papers of the legal entity, the Edward Rutledge Timber Company, are the records and documents of some of its subsidiary and parallel corporations, that is, corporations in the same field with essentially the same group of men as executive officers. The St. Joe Boom Company is the best example of this relationship - a relationship which is best explained in Timber and Men, "The Rutledge Company owned shares in the St. Joe Improvement Company, which drove logs on the river of its name, and the St. Joe Boom Company, which sorted logs before they were towed across the lake by the Red Collar Line of steamers. The Rutledge Company also bought the latter in the late twenties."

In addition to the correspondence for this company there are records of a financial nature. Where possible these have been integrated with the correspondence but it has been necessary to exclude some of these from the file boxes by virtue of their size (bound volumes).