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The [Benton] Ledger and Scrapbook is a single item used as both a ledger and a scrapbook. The name Benton appears at the top of pages of the ledger, which may be the location of the business, probably a general store in Benton, Holmes County, Ohio. The ledger lists goods sold and names of customers, while the newspapers include poems, short stories, marriages, obituaries, and more.

This collection includes the papers of James R. Perdue and his family. Items include a program for the Battle of the Crater reunion, a Sunday School concert flyer, seven obituaries for Perdue, a letter from J. R. Perdue, Jr., and two ledgers. Perdue (1837-1915) was a banker from Manchester, Virginia, and served as a Confederate soldier in the Otey Battery, Virginia Artillery during the American Civil War.

This collection contains a ledger maintained by the United States Hotel of Frederick Town, Maryland, later used as a scrapbook documenting national and international personalities and events.