This collection consists of two account books. The first was kept in Concord, Mass., from March 1807 until June 1815, except for a seven-month period from 1811 to 1812 in Watertown, Mass. The last page closes a five-year gap in 1820 and is headed "Sutton." Each page or section thereof carries the customer's name, followed by dated entries of expenses incurred in the mending, cutting, and making of coats, vests, suits, sartouts, spencers, and, more frequently, pantaloons. Smith's customers resided in Weston, Watertown, Stow, Waltham, Newton, Acton, Framingham, and Sudbury, Mass. Occasionally, he rented out his chaise to Boston, as well as his horse. The first entry in the second volume, in Smith's hand, is dated January 1818 at Sutton, Mass. Customers listed in this daybook resided in Grafton, Oxford, Spencer, Dudley, and Millbury, Mass. Near the end of the volume Smith recorded food taken against Mrs. Bacon's account for the period April through December 1822. Loose items included in the second volume consist of receipts, two pages from some other of Smith's account books, accounts rendered by three people during the settlement of Smith's estate, and what appears to be a page from a general store daybook of items charged against Smith himself for the period November 1819 through July 1820. There is also an inventory of Smith's estate, with a listing of buyers and prices paid for its contents sold at auction on 11 October 1823.
