I really enjoyed the weekly E-Sylum. Looks like you have the Ingle question well covered. I would like to tell you a little more of what I have been told over time in regards to the Ingle ledger, as it is interesting.
The ledger that Jack Siles originally got, came from the Osborne Coinage Company, Cincinnati, OH. It is a "customer" ledger and covers the Ingle and Insurance Credit System customers, order numbers, and locations the tokens went to. Jack lives there and was volunteering on the local Bloodmobile late 2002 or early 2003, when it went to the company on a blood drive. He met the owner and was offered a tour at a later date.
The company is very high security as they then and now make casino chips, so he was very lucky to get in. He saw many things on his visit and he was able to visit the older buildings. They trace their lineage way back with the various companies buying out each other. Evidently the company "stock" moved along to each new company.
They have dies that go back before the civil war and even a large Presidential Washington or Lincoln die. Also loose tokens are in with the merchant token dies. This is according to what an employee told me. They showed Jack a stack of old dusty ledgers, and he said one was a Murdock ledger. He came to the Ingle / ICS ledger and they let him copy it. He did the A, B, & Cs by hand before finally getting to a machine. After Jack got his copy, I called Osborne to try and see if I could get a copy. They told me in "no uncertain terms" that they did not have any old token ledgers. Other ledgers that I know of and hope they still have, covered the red and blue OPA tokens, all the various cutouts used on tokens, Osborne Register Co., and I believe ISC.
I sure wouldn't want to make any waves at Osborne, but if I was there in Cincinnati, I sure would try to make some friends. Those ledgers, walls of cubby holes of dies and tokens - INGLES, ICS, etc., are things you dream of getting into. I hope they won't be hounded by folks wanting to get inside now, but like I said, if I was there I would sure diplomatically try myself. They even have a bunch of the old token cash register parts, or did at least 10 years ago.
I am told that about 40 - 50 years ago a collector doing coal script listings got in there and had a great time. Maybe somebody well known, such as David Schenkman can someday get in there for his mining company research. From what I am told it will be after the top man retires, if he hasn't by now, as the young folks will be easier to deal with.
I did ID some Ingles for Steve Tanenbaum in Jan 2008, but I only make an offer if asked to do so. No strings attached - I enjoy the identifying part.
Thanks for the great background. Sounds like fertile ground for a polite but persistent numismatic researcher!