This "day book" or ledger was kept by Charles Raeford Harper at a general store in Snow Hill, Greene County, North Carolina. Harper also owned a stable of mules and a cotton gin in Snow Hill. The account book contains entries for purchases of supplies such as meat, tobacco, wine, coffee, dry goods, cloth and clothing, hardware, lumber and fencing, guns and ammunition, as well as mule rental. Listed are local farmers and laborers, including Marcellus Hall, Willie Beaman, Clara Speight, Aaron Jones, George May, Louis Carr, and Doreh Holmes. The ledger documents the transactions of some Black and formerly enslaved people such as Spias Blount, who bartered with the Harpers, exchanging bales of cotton for store goods.

Speights Bridge was a neighboring community to Snow Hill. The ledger includes accounts for members of the Speight family, who had African American ancestry.