Ledgers kept by Lewis R. Cheadle (1864-1935), his brother in-law, Frederick Krieg (1867-1930), and J. R. Cheadle. Lewis R. Cheadle was a farmer who lived in Lebanon, Oregon, in Portland, Oregon, and in Roseburg, Oregon. In the early 1890s, he and his brother, George W. Cheadle, operated a grocery store in the Albina neighborhood of Portland. J. R. Cheadle's exact relationship to Lewis R. Cheadle is unknown.

Bound account book with entries written in multiple hands. Entries include descriptions of hours worked by various people; document bills for goods such as lumber and flour; and include references to hauling of goods. The cash book may relate to the sawmill and flour mill operated by Buford Smith (also known as Beauford Smith) on Silver Creek in what is now Silverton, Oregon.