This collection contains four ledgers documenting the business of the Henniker Boot and Shoe Company of Henniker, New Hampshire. The ledgers detail different aspects of the company's daily operations. One ledger records the number of days worked and shoes produced by individual employees, while a second ledger documents the wages paid to those employees. A third ledger seems to document the factory's daily output, listing date, quantity, and names of items produced. Lastly, a daybook records both the company's sales and expenses. (The daybook also contains entries for an unidentified business in 1893-1894. The transactions suggest that they were made by a wheelwright shop--perhaps that of James Wilkins and Denaiel E. Putney, mentioned in an 1880 history of the town.)