This fonds consists of the business records of Wheaton Brothers. It includes 2 day books (1855-1864, 1885-1891) and a single account ledger (1854-1864, 1893-1904). The day books provide such detailed information as names of customers, dates of transactions, goods and products sold, services rendered, amounts charged, and payments received. There is also information pertaining to the hiring of workers, particularly, their date of hiring, term of employment, and wage promised.
The account ledger contains individual customer accounts that provide detailed information on goods and services purchased, amounts charged, and payments received. Frequently, the customer's place of residence is noted. The firm's customers lived in Sackville, Shediac, Amherst, Shemague, Salisbury, Petitcodiac, Coverdale, Tignish, Jolicure, Dorchester, and elsewhere.
The fonds also contains Frank Wheaton's accounting exercise book or work book, which provides information on 19th century accounting practices. He may have been a student in the commercial department of Sackville Academy in the 1870s.
Lastly, there are a few household accounts of Hedley Hicks with Sackville merchants dating to the 1930s, along with a very few household accounts of E. A. Wheaton dating to the same period.