An account ledger of timber merchant (unknown but could be Risby). Ledger accounts headed by name of client. Entries, dated, record: number, description, sum (with debit and credit in columns on the same page). Items mentioned are mainly timber but also include shingles, palings, freight, cartage, painting, insurance. Payments are noted as cheque or cash, or sometimes 'goods', or bacon, tea, sugar, soap, tobacco, castor oil. The volume includes an alphabetical index of clients names. These include many well-known names and, where addresses are given, are usually, but not only, residents of Hobart. Several clients are described as builders. Sleepers were supplied for the Government railways and timber for the Hobart Exhibition. Among clients' names are, for example, W. Batt, builder, Sandy Bay; Bidencope; Burn & Son; Cascade Brewery; Clark, undertaker Brisbane Street; Currie, Murray St.; Cygnet Coal Co.; Gas Co.; Government Railways; Hobart Corporation; Marine Board, Mcgregor & Co. Mill; Oates Dock; H. Priest, Melville St.; Public Works, ;Telegraph Dept.; Risby,; R. Shoobridge, New Norfolk; E. Tolman; Walsh,; A.G. Webster.