This is a collection of farm accounts and business papers of the Farley Brothers (Garfield and W. E. Farley) of Albion, Michigan, growers and dealers in grain, feeder cattle, fruit, and evergreens. Included are freight bills for shipping cattle and produce, bills from the D. M. McAuliffe Farm Implement firm for various purchases, receipts, letters, and a few newspaper articles about the cattle and fruit businesses.

The volumes are ledgers of the farm's expenditures and receipts.