Sun Company is a petroleum processor and distributor incorporated by Joseph Newton Pew, Sr. (1848–1912), with his eldest son Arthur E. Pew (1875-1917), under the laws of New Jersey in 1901. In 1902, the company built a refinery in southeastern Pennsylvania on the Delaware River at Marcus Hook to process crude oil sent from Texas by ship. This collection contains plant and production records for the Marcus Hook, Pennsylvania, refinery of the Sun Oil Company. These records provide insight into the plants' finances, primarily through material and labor costs dating from 1903 to 1929.