Wm M. Elliott mortgaged to J. B. Scruggs in 1882 for $1,575 a Bay State 20-horsepower steam engine, a boiler, a Goodall-Waters Machinery [of Philadelphia] planer-matcher.
S. A. Elliott and B. S. Rogers soon joined Wm. M. Elliott in business. In 1883 they mortgaged to J. B. Scruggs for $400 “one complete sawmill outfit.” Wm. Elliott mortgaged for $1575 a sawmill with a 52-inch saw, a planing machine, two boilers (one 15-horsepower and one 20-horsepower), and a 20-horsepower engine in 1884 from the firm of Mitchell & Scruggs. Later that year, Wm. and S. A. Elliott bought from Mitchell & Scruggs a gin house, a steam and boiler with machinery, a T. B. Bartlett 20-horsepower steam engine, four yokes of oxen, a carry log, a log wagon, a planer, and two horses.