This ledger was kept by E.C. Kinnear, a shoe maker in Farmington, New Hampshire, from 1865 to 1866. Kinnear's accounts included "Francis Dane & Co.," one of Boston's leading 19th century shoe makers. Category headings included "Factory Balance Sheet," "Account Stock" (for the sole leather, uppers, and 'handmade of workmen' departments), "Stock Sold" including boxes, split pieces, sheep skin, pounds of wax, shoes, buckles, and soles, and "Factory" expenses such as trucking, freight, zinc nails for shoe making, blacking material, twine balls and pounds of twine, knives, knife blades, sawing and fitting wood, stitching machine, stuffings, stencil plates, work on sole leather tub, iron for heel fitting, and stools. Several factory worker's names are listed, along with weeks worked and jobs performed ("bottoming loafers," "binding loafers," "riveting shoes," or "riveting uppers").

Elvin Kinnear was born in June 1827 in New Castle, New Hampshire. He was the son of William Kinnear (1783 – 1846), a veteran of the War of 1812, and Mary Martin Kinnear (1791 – 1887). Elvin was the eight of the couple’s eleven children.

On October 17, 1850, Elvin married Catharine M. Curtis Kinnear (1830 – 1905) in New Castle. The couple had two children together; Francis D. Kinnear (1854 – 1909) and Adelaide M. Kinnear (1865 – 1920).

Elvin operated a successful shoe manufacturing business in New Hampshire. Eventually the family moved to Fargo, North Dakota where Elvin opened another shoe business. Kinnear was reportedly a hard worker. His obituary, which was published in the Fargo Forum and Daily Republican, stated that he had worked in his shop until a week before his death and that midnight the night before he died, he was seen working at his desk.

Elvin C. Kinnear died on December 9, 1904 at the age of 77. He was buried in Riverside Cemetery in Fargo, North Dakota.  

This ledger was kept by E.C. Kinnear, a shoe maker in Farmington, New Hampshire, from 1865 to 1866. Kinnear's accounts included "Francis Dane & Co.," one of Boston's leading 19th century shoe makers. Category headings included "Factory Balance Sheet," "Account Stock" (for the sole leather, uppers, and 'handmade of workmen' departments), "Stock Sold" including boxes, split pieces, sheep skin, pounds of wax, shoes, buckles, and soles, and "Factory" expenses such as trucking, freight, zinc nails for shoe making, blacking material, twine balls and pounds of twine, knives, knife blades, sawing and fitting wood, stitching machine, stuffings, stencil plates, work on sole leather tub, iron for heel fitting, and stools. Several factory worker's names are listed, along with weeks worked and jobs performed ("bottoming loafers," "binding loafers," "riveting shoes," or "riveting uppers").