C. Ross Mann owned a mercantile business called C.R. Mann located in the town of Batesville in Albemarle County, Virginia.
The ledger was used as an exhibit in the chancery suit Wingo, Ellett, and Crump, etc., versus Mann and Wood heard in the Albemarle County Circuit Court. The dispute centered over money owed Wingo, Ellet, and Crump by C. Ross Mann and his business partner William L. Wood. According to Mann, all the business' financial records were held by Wood which Wood denied.
From the guide to the C. R. Mann Book C, 1879-1880, (The Library of Virginia)