This collection consists of a ledger maintained by William H. Collier, a farmer from Northampton County, North Carolina during the latter half of the nineteenth century. Collier's ledger lists in detail his expenses--for household goods as well as farm supplies and equipment--during a 30-year period. (Although the ledger contains data for the years 1857-1860, the years 1862-1864 are lacking, and more frequent entries commence with 1866.) Many of the entries, made regularly, relate to farm labor. Recorded for both long-term and day laborers are wages, work performed, provisions issued, and wages withheld. Appearing after the names of several workers are the initials "FM" and "FW," likely describing individuals as freedmen and freedwomen. Members of the Moody family are mentioned frequently among the laborers, as are members of the Nolley, Woodruff, Jordan, and Hodges families. Collier often used child laborers, hired from their parents or other relatives.

Collier also lists within the ledger the amount of cotton produced on his farm as well as the amount of corn produced and sent to mill. He makes special mention of the amount of his trade in late 1865, "after the surrender of Lee's Army" and "sales of cotton soald this fall after the serender of the Southern Army." He details his trades and purchases with various merchants in North Carolina's Halifax and Northampton counties--as well as Petersburg, Virginia--for such items as clothing, medicine, foodstuffs, and farming supplies and equipment. Also within the ledger are notations regarding Collier's account as administrator of his father's will and copies of agreements for obtaining credit against future crops and for sharecropping on his land.