"History of Company K of the 140th Regiment Pennsylvania Volunteers (1862-'65)" by B. F. Powelson is a historical account written in the early 20th century. This work details the experiences of Company K during the American Civil War, providing insight into the lives, valor, and sacrifices of its soldiers. The author, a former First Sergeant of the company, captures the essence of military life and the dedicated service of these volunteers in their fight to preserve the Union. The opening of the text sets a poignant tone as Powelson dedicates the volume to both the living and deceased members of Company K, emphasizing their courage and contributions during the war. He outlines the origins of the regiment and Company K, detailing the recruitment process and the camaraderie that developed among the soldiers. The narrative introduces readers to key figures within the company and hints at the trials they would face, establishing a foundation for the subsequent recounting of battles, challenges, and the collective spirit of the soldiers in their fight for their country. (This is an automatically generated summary.)