This collection contains a set of account books maintained by Jonathan E. Lipps, a general store proprietor and a court clerk for Wise County, Virginia. Among the other items in the collection is a single ledger, probably maintained by Lipps while the county clerk, listing county court cases, with fees for clerk duties associated with each.

Relating to Lipps' general store, the collection includes a series of day books spanning the years 1896 to 1904. Each book contains dates of transactions, customers' names, goods purchased, and prices. Credit transactions from the day books were copied into a separate set of customer credit account ledgers, each containing customer names, dates of transactions, goods purchased, prices, credits, and account balances. The store's business is also recorded in a cash book, which provides a daily account of the store's cash drawer, and two ledgers containing inventories of the store's merchandise. The collection also contains a set of three ledgers that seem to record both Lipps' personal financial accounts and the store's accounts with various banks and businesses.

The collection is completed by a single ledger from a Wise County lumber company, apparently operated by Lipp's son-in-law, C. P. Addington. The ledger records customer names, dates of transactions, sizes and types of lumber purchased, prices, account credits, and balances.