This company began in 1888 when William Luke founded the Piedmont Pulp & Paper Company near Piedmont (Mineral County). In 1889, it became the West Virginia Paper Company and later, in 1897, the West Virginia Pulp & Paper Company. The company also had paper mills at Davis (Tucker County) and in Pennsylvania and Virginia.

In 1900, it built the town of Cass, a sawmill, and a logging railroad to move timber. It also opened coal mines in Randolph County to power its trains and equipment.