This collection contains three financial ledgers maintained Dillon, Ellett & Company, a lime manufacturer at Indian Rock (Botetourt County), Virginia. The collection includes a daybook, a journal, and a ledger detailing the financial transactions of the company and its apparent successor, E. Dillon & Company. The volumes seem to track expenses as well as income, and at least one of the volumes may relate to a store associated with the company, rather than the lime plant. Included in the ledger is an 1886 letter from R. H. Staton of Lynchburg to Edward Dillon.