This ledger contains two series of records documenting businesses in Greene County, Tennessee. The first set of records is written directly on the book's pages and documents lumber and assorted other merchandise that an unidentified business (possibly Russell & Gass) sold to various customers between 1832 and 1858. The second set of records consists of receipts pasted over the first set of records documenting purchases that D. R. Gass & Co. made from such Knoxville businesses as Boyd & Caswell, W. B. Lockett & Co., McClung, Powell, & Co., and Sanford, Chamberlain, & Albers between 1884 and 1885. An alphabetical index to the customers referenced in the first set of records may be found at the beginning of the ledger.