This company bought nine acres of land in Carthage in 1941, according to Panola County Deed Records. Other county records document that A. C. Estes bought for $2,500 from G. S. Williams a sawmill complex in the southern part of the County in May, 1943. This equipment included a U-21 International Power Unit, a PA-50 International motor, a Cunningham Cab sawmill, a 54” saw, a cut-off mandrel with boxes, a complete carriage works, a 30” three-saw edger, a 200' sawdust chain, all equipment for running SM, one horse, three mules, tow logging wagons, etc, barns, team lots, tool houses, etc. In July, 1943, Estes and Castle financed company with I & B Finance for $2,000 . In December, 1943, Castle Lumber Company refinanced business with Reconstruction Finance Corporation for $30,777.68 at $550 monthly. The plant was located on nine acres in Carthage with equipment now including a dry kiln, edger, slab slasher, twenty rollers, conveyor, 10”x12” Ames slide-valve steam engine, 10”x14” HSG steam engine, Yates-American A-20 planer and matcher, 14”x36” engine, two-saw trimmer. The company sold 100,000 feet of sawlogs and about 300,000 feet of lumber of dressed lumber, located at sawmill in Carthage, for $15,000 to I. I. Reeves in August, 1944, and a planer to Darnell Lumber Company in May, 1945. Later that year, Castle Lumber was having financial difficulties with the State; it had not paid a franchise tax of $20 and the state placed a lien on the company's property.