From what remains of the inscription on the first page of the volume, this record of the financial activities of a Windham, Connecticut, paper machine manufacturer named Phelps & Spafford, was used or created as an exhibit in a trial in New Jersey. The entries record the sale of metal castings and turned spindles to the Willimantic Mill, a shaft and two cams to drive a pulp dresser to Jonas Kendall & Sons, and the sale to individuals of items like cut screws, nails, and iron wedges. Also includes record of amounts paid to board workers and salaries paid to workers themselves. The last several pages of the volume are a record of the "Account of Lumber &c for Brick House."
