This collection contains the five ledgers, which were kept by Franklin H. Barnes and H. R. Barnard. The first two ledgers consist of the Lumber Accounts of Barnes and Barnard from April of 1880 until July of 1881, and cover the amounts of lumber sold, by whom it was sold, and the price it was sold for. Ledger three belonged to H. R. Barnard, and contains some personal and some business entries. It covers the time period from January of 1892 until February of 1896. Page 191 of this third ledger does provide a value estimate of Barnes' lumber business and his private property. The fourth ledger contains account listings for several individuals, and also a record of the personal spending of the Barnards. The dates covered by this ledger are from 1881 until 1889.The fifth ledger is another personal spending ledger of the Barnards, this one encompassing the time from July 1887 until November 1888.