The Powder River Land and Cattle Company, incorporated by John T. Murphy, A.L. Smith, and John Tucker, operated ranches in Carter and Custer counties. Collection includes interoffice correspondence (1922-1923, 1935); incoming correspondence (1935); financial records including cattle sales records (1916-1935), monthly trial balances (1919-1935), payroll (1926-1935), etc.; and organizational records, including articles of incorporation, bylaws, and minutes (1911-1943).