The Calcasieu Sugar Company was created by J. B. Watkins in 1891 to demonstrate the productive capabilities of his agricultural endeavor in southwest Louisiana. This refinery flourished as one of the finest in the United States for several years but was never able to maintain a profit. With the financial collapse of 1895, Watkins was forced to close the mill.

In 1899, the Lake Charles Sugar Company was formed with Watkins as the principal backer. This company operated until his death in 1921.

The records of these two businesses were most likely stored in the Lake Charles office and have been lost. This series contains random correspondence by refinery managers addressed to Watkins in the Lawrence office. The materials from the Calcasieu Sugar Company date from 1891 to 1896, and those of the Lake Charles Sugar Company date from 1899 to 1921.