The collection consists of a ledger of mortgage abstracts and a framed bill of sale. The ledger contains abstracts for lots along the Swayze-Kelly Mackin Road addition to the city of Flint. Names of entities and individuals reflect exchanges in property. There are numerous mentions of the Jacob Smith and his family and of the Chippewa Nation.

The framed bill of sale documents the sale of lumber to M.E. Houran in 1909, a dealer in all kinds of lumber, and an itemized list of how much the sale cost.

The collection consists of four ledgers that document financial activities and sales of Willy and Cumings, who operated wholesale store in the 1860s and 1870s. Both men appear to have kept meticulous track of purchases by them and their customers. Double entry booking was used to track the amount of money available to the store on a daily basis. Most sales are listed as “Cash for Merchandise.” Some sales occurred on credit and entries to record payments done in installments. Occasionally some sales involve the names of products or individuals. The store also prepared prescriptions on the orders of doctors.

The collection reflects contributions of Corydon Foote during the Civil War and activities of Grand Army of the Republic Post No. 145, sometimes better known as Governor Crapo Post No. 145. Correspondence reveals some activities undertaken by Foote during the war, including marching through Confederate territory past plantations and cotton fields. Foote made no mention of slaves. It is possible he marched through territory liberated by the Union or chose not to mention having seen slaves for reasons unknown. He may have assisted in the looting of civilian homes and farms, though the details in a letter are too spare to know for sure. He wrote a lengthy letter to family about witnessing the execution of a three-time deserter from the Union Army. The letter suggests witnessing death left a deep impression on him. He wrote descriptively of how the deserter’s body acted once shot and of how uncomfortable he felt looking at the ground under which the deserter had been buried. Other records of Foote’s service including papers for a furlough, discharge from the Army, and pension receipts.

Records of Post No. 145 document meetings and finances of the post from the late 1870s to 1936 when the post disbanded for lack of members. Minutes document meetings of the post. Members were frequently referred to as comrades. Reports were read concerning correspondence with individuals and organizations, including other posts, death notices of deceased members, and lectures on various topics, including the war. Records of rosters from the 1870s and 1890s are present. Cash books show how the post received funds, largely in the form of dues, and spent them. Spending them included paying bills or dispensing financial support to members or families of deceased members.

Unconnected to the war is a brief untitled and unauthored history of interurban rail in Flint. The history focuses on the rise and decline of interurban rail. The role of labor factors in it, how much workers were paid and times they went on strike. Financial struggles of many rail lines are detailed as well.