This volume is the ledger of Joseph S. Jackson, a prominent hatter in Winchester, Va. The book details the accounts (both wholesale and retail) of the hundreds of people to whom Jackson sold a wide variety of hats. Accounts include not only the name of the purchaser, but also the price charged, the name of the person for whom the hat was intended, and the date and manner of account settlement. Most of the transactions recorded here occurred from 1852-1862, though some accounts were settled as late as the 1870's. The final pages of the volume contain agricultural sales records. These are probably the records kept by Jackson when, after imprisonment during the Civil War, he retired to his farm.
