According to comments in its audits “The Columbus Iron Works Company was incorporated on February 18, 1856 under the Laws of the State of Georgia by an Act of the General Assembly of the state of George. The charter has been renewed from time to time, the last renewal being January 15, 1930, which was for a period twenty (20) years with the privilege of renewal. The Company was granted the privilege to do business generally done in a foundry and machine shop, and the manufacturing and selling of all kinds, of machinery, both wood and metal, including ice machines, and also, all business usually done in machine shops working in wood, including sashes, doors, blinds and all other articles used in building houses, and the buying and selling of lumber and all kinds of houses, steam boat barges, railroad cars and bridges.”