These ledgers record each sale made by a box fabricator to a variety of businesses and individuals. The information recorded for each transaction includes items sold, prices, and payments made. The older of these two ledgers records sales of such items as stove pipe crates, double banana cases, organ boxes, saddle boxes, egg cases, and stencils. A random sampling of customers includes Nashville Tobacco Works, Phillips and Buttorf Manufacturing Company, Southern Soda Works, Nashville Saddlery Company, Cassetty Oil Company, Methodist Publishing House, and Nashville Woolen Mills.

The newer ledger lists sales of things like harness boxes, double B cases, egg cases, cedar coffin boxes, bed slats, and tobacco boxes for Red Ant (twist), Mans Pride (smoking), and Royal Brazil (smoking). A random sampling of customers includes Phillps Friddle Company, American Snuff Company, Brittain Tobacco Works, Phillips Buttorff, Louisville Soap Company, Nashville Saddlery Company, and George A Karsch.