The Gower, Mills & Co. ledger [stamped with “GC&M”] includes an alphabetical index of businesses and individuals followed by page numbers and pages headed by names of businesses and individuals. There is a listing under each name of purchases by date that begin in 1872 and end in 1879. Except for the term “hides,” purchased items are not indicated. The name of the business is not identified, but most of the entries coincide with the founding and dissolution of Gower, Mills & Co.
The Mills and McBrayer ledger has “H 1878” written in the leather cover and “Mills & McBrayer January 1st 1878” written inside. This ledger also includes an alphabetical index of businesses and individuals followed by page numbers and pages headed by names of businesses and individuals. Each name has purchases by date that begin in 1878 with several in 1879. There is much detail of the types of materials purchased, from vegetables and grain, seeds, fertilizer, tools, saddles, building materials, cutlery and dishes, and clothing items.