This ledger appears to have been used by at least two different persons, conducting two different types of business in and around Sackville, NB. The first section of the volume was compiled by an unidentified blacksmith. This section, with entries dating from 1893 to 1901, contains journal entries showing blacksmith services provided to customers and payment from customers (often in goods rather than cash). On the W. A. Smith page, Job Anderson and Smith signed that the account had been paid in full on 7 January 1904. This may indicate that Job Anderson was the blacksmith. The associated daybook starts after a number of blank pages, recording transactions between 1898 and 1902. There is then a gap between 1902 and 1908 for which there are no entries.
The entries beginning in 1908 appear to be in a different handwriting and have nothing to do with blacksmithing. The unidentified record keeper has entered, in daybook style, all expenditures and receipts for work he completed, items he purchased, payments he received, etc. The entries indicate a farm operation and continue until 1933. A few pages summarize threshing work done.
Near the end of the volume are other accounting records, including some expense entries and ledger entries from 1896.