This collection contains a paymaster's ledger from an unidentified Union Navy ship during the American Civil War. Research on the crewmembers named within the ledger suggests that the item originated from the USS Pittsburg. The ledger contains the names of 169 sailors and records the pay issued to each in the form of clothing, personal goods from small stores, and money. Listed among the crew are two "contrabands," African Americans who had escaped slavery and joined Union military forces.

The collection also contains a single payroll sheet listing officers of an unidentified ship. Again based on research on individual names--including those of George U. Morris, commander; and B. J. Cromwell, lieutenant-commander--the item seems likely to have been from the USS Shawmut. The sheet contains names of officers, their rank, and pay.