These two bound volumes contain records for clothing distributed to soldiers, primarily privates, serving in the 26th Massachusetts Infantry Regiment who enlisted between 1861 and 1863. These account books contain the name of the soldier, the date he was issued individual clothing items, the cost of each item, and the signatures of both the soldier and a witness. If the monetary value of clothing issued to a soldier exceeded his allotted budget, the excess is noted. Entries in the first and second account books are formatted differently, but contain the same information. The second volume also contains a roughly rendered list of names, dated June to August, 1871; this may be a list of newly enlisted men.