This collection consists of a single ledger with entries apparently made in Smyth and Wythe counties, Virginia. The entries are made in several different hands and are largely unorganized. Many of the entries concern sales of iron, wood, tobacco, and various groceries; others record the hauling of wheat and the threshing of wheat. Among the names most frequently appearing in the ledger are those of Carter A. Johnson and Elizabeth Johnson, both of whom apparently performed work or provided labor for the ledger's owner. Other surnames appearing in the ledger are Morris, Moore, Six, Umbarger, and others. An 1865 entry documents work performed by Betty Noel, "a free woman of color." Other entries appear to document the hiring out of enslaved men and boys. A few entries made during the Civil War seem to document military compensation for food and livestock. The ledger also contains appraisements of the estates of Jos. J. Snavely (1860) and Mary Snavely (1862).