Collection consists mostly of receipted bills to settle the estate of Ephraim Carter. The receipts are dated 1818-1821, but the charges date as far back as 1798. Wilder Carter was the executor of the estate. Two of the bills were for medical services; another was for shoeing oxen and horses and repairing tools. Two bills were for cloth and making or cutting out clothes; another was from a woman for weaving cloth. One bill appears to be from a general store; it includes charges for liquor, spices, sugar, tea, cloth, silk gloves, and grass seed. Most of the bills had been settled at least in part prior to Ephraim's death; he paid with produce, wood, and cash. The estate appears to have paid all bills with cash. Two receipts were generated by Ephraim's death: a bill for surveying his property in order to divide it amongst his heirs, and an acknowledgement from his widow Mary that she had received certain goods which were left to her by his will. The final item is a list of goods bought at an auction in 1824. The auction may have been held following Mary's death.