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This material is arranged in chronological order by year, then alphabetical by company name, and within a company's correspondence, again chronologically. Much of the correspondence includes a carbon copy of the Merchants & Planters Oil Company's outgoing communications. Subjects of the seed correspondence generally include the purchase and sale of cotton seed; the Merchants & Planters Oil Company purchased seed from growers, arranged to have it ginned and sacked, then either sold it as processed seed, meal, or hulls, or manufactured it into various products such as shortening and oils. "Seed Bulletin" files typically contain carbon copies of statements issued by Merchants & Planters Oil Company regarding their prices for cotton seed.