The bulk of the collection consists of ledgers from a goods store managed by F. X. Matthieu in Butteville, Oregon. The ledgers list customers' names, items sold, and prices. Other items of note in the collection include correspondence; a list, compiled by Matthieu, of settlers who voted against the formation of a provisional government at the 1843 Champoeg Meetings; and the text of a memorial address for Matthieu delivered by Charles B. Moores.