This collection contains a number of items, mostly account books and ledgers, concerning Carmi R. Smith and R. T. Twombly.

The materials relating to Smith include a volume of class notes (1885) for a Sanitary Science course taken at Albion College in Michigan as well as four account books (1914-1924) relating to a lumber yard and a general store in Niles, Michigan owned by Smith. Two ledgers from Niles (1912-1917) and one ledger (1931-1934) from Port Hope, Michigan, probably Smith's as well are also included, along with a purchase list (1917) for supplies from his lumberyard. There are also three financial record books (1907-1915) pertaining to Carmi R. Smith's lumber business in Niles, Michigan.

Twombly's materials consist of two day books (1859-1860) and an account book (1860-1861) concerning general stores in Niles and Buchanan, Michigan. A shipping list (1859) from one of his stores is also included.

Note to the researcher - Because volume 4 is quite fragile, it has been placed in a folder and put in a box. Volume 8 is in a large envelope.