Samuel Mather, Jr. (b. 1745) was a descendant of Cotton and Increase Mather. He owned land in York and Lafayette townships, Medina County, and in Sheffield, Ashtabula County. His heirs included his sons, Thomas, Samuel and James Mather, and his daughters, Anna Lord, Mehitable and Margaret Sill, Fanny Chapman and Lydia Hubbard. The collection consists of a bound volume detailing the distribution of Mather's estate, entitled "Division of lands in the Western Reserve state of Ohio belonging to Samuel Mather Junior Esq. deceased among his heirs."