Account book documenting the agricultural and manufacturing business of Wilbur Eliason in Chestertown, Maryland, 1887-1902. Straw board mill accounts include improvements and expenses regarding equipment repairs, and the purchase of large quantities of hay and straw. Also noted are Mr. Eliason's expenses with the Union Straw Board Company. Personal expenses for his household are also noted including foodways, servants, wages, cigars and donations to charitable organizations.

Wilbur Eliason (1853-1912) an agriculturalist born in Chestertown, Maryland, the son of Thomas Wilson and Susan (Walker) Eliason. He was educated at Washington College, the Hopkins Grammar School in New Haven, Connecticut and Yale University. By the mid-1870s, Eliason was employed by a dry goods store in Philadelphia, Pennsylvania, while simultaneously running a fruit farm in Chestertown. His interest moved to strawboard manufacturing and in 1886 he took charge of his own enterprise which he managed until 1891. Eliason returned to farming with special attention to the cultivation of fruit. Wilbur Eliason married Mary Comegys Brown in January of 1877 and they had six children.