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The collection consists of eight account books arranged in chronological order. All but one of the volumes document the activities of Samuel Arnold. These activities include trade in textiles, stone, timber and foodstuffs and services such as dressing cloth at the Buckley & Arnold factory, framing a barn, or carting men and material for the new courthouse. He noted when he lent or borrowed cash, what New Year’s presents he gave family members, and the execution of several land transactions, some involving land in Brooklyn, NY.