This ledger was kept by E.C. Kinnear, a shoe maker in Farmington, New Hampshire, from 1965 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").

This ledger was kept by E.C. Kinnear, a shoe maker in Farmington, New Hampshire, from 1965 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").