This collection consists of merchant account books and merchant inventory books from Tallahassee, Florida, dating 1843-1863. Several books list James M. Williams of Tallahassee, including his "cotton book," showing purchaser, seller, number of bales, shape, where bought, weights, prices, amount paid, expenses, commission, shipping marks and numbers, names of vessels and destination of vessels on which shipments were made. A newspaper clipping is glued to one of the blank pages at the front of this book. Another book is listed as William P. Slusser's account book.