This collection contains three account books.The first account book is the company treasurer's book. It records expenses and receipts. The second account book contains corporate information including company's constitution and by-laws, lists of shareholders, and meeting minutes. The third is a farm ledger book belonging to Harold H. Pierce which provides detailed accounts for the cost of farm products, labor, and market goods.

In addition, the collection contains a permit from the Michigan Commissioner of Railroads to the Moscow and Adams Company, allowing them to string poles across a section of railroad track (1905).