1908 Pennsylvania Railroad Tunnel & Terminal Ledger Book RR Accounting

When you click on links to various merchants on this site and make a purchase, this can result in this site earning a commission. Affiliate programs and affiliations include, but are not limited to, the eBay Partner Network.

1908 Pennsylvania Railroad Tunnel & Terminal Ledger Book RR Accounting:
$1200.00

Original 1908 ledger book from the Pennsylvania Tunnel & Terminal Railroad Company, the subsidiary of the Pennsylvania Railroad responsible for constructing the original New York Pennsylvania Station and its East River and Hudson River tunnels.

The cover is labeled:

“No. 2 Ledger – Pennsylvania Tunnel & Terminal R.R. Co. – 1908.”

This large accounting ledger contains handwritten financial entries titled “Distribution of Bills”, documenting payments, invoices, and accounting records associated with tunnel and terminal construction work.

Entries reference construction operations including:

Manhattan Shaft
Line “D” Tube Tunnel (West)
Contractors and bill numbers tied to the Pennsylvania Terminal project

These records appear to relate to the massive engineering project that built the original Penn Station and the railroad tunnels connecting New Jersey, Manhattan, and Long Island in the early 20th century.

Book Details

Original railroad accounting ledger
Approximate date: 1908
Organization: Pennsylvania Tunnel & Terminal Railroad Company
Large format ledger with printed accounting columns
Numerous handwritten entries
Heavy board covers with leather spine
Interior pages titled “Distribution of Bills”

Condition

This is a well-used historic working ledger showing significant age and wear:

Spine wear and repairs
Edge damage and staining
Aging and discoloration to pages
Cover repairs using period railroad paperwork
Pages remain legible with many original handwritten entries

Despite wear, the book retains strong historical presence and many readable entries.

Historical Significance

The Pennsylvania Tunnel & Terminal Railroad Company was formed by the Pennsylvania Railroad to construct the tunnels and infrastructure for the original Pennsylvania Station in New York City, completed in 1910. These tunnels remain part of one of the busiest rail corridors in the United States.

This ledger represents a rare surviving piece of accounting documentation from that project.

Ideal For