This collection contains business ledgers attributed to Harrison Hagans, a general store proprietor and iron furnace operator in Preston County, (West) Virginia during the 19th century. The collection includes a time book said to have been maintained at Hagans' Muddy Creek Furnace (also known as Virginia Furnace and Josephine Furnace). The ledger provides names of workers and shows the number of days worked by each per month. The collection also includes daybooks maintained at Hagans' general store. The ledgers include dates of transactions, customer names, goods purchased, and prices paid.