In a small manuscript notebook kept in the early 1840s, Samuel S. Chapin of Cherry Corner, Tenn., records information on his business transactions, including dealings with flat boats and timber. The notebook consists of two portions. The first, which is seven pages long, is entitled Flat Boat Items, and contains information on oar pins, stern lines, and the pitch of the bottom of the boats. He also notes where lumber of various dimensions can be found.

The second portion of the notebook contains 17 pages on the location of timber, individuals who owe Chapin money, and other notes on developing a lumber business. A few of the earlier entrees in this section are dated 1843.