9 ledger leaves (disbound and loosely held in half morocco and boards) of manuscript account information, dating from 1844-1852. 34x20 cm. (13½x7¾"). Also a few smaller sheets of ledger information laid in, plus 2 pages on blue paper, and half of a letter on blue paper, signed from Bates & Perkins.

Bates & Perkins was a clothing manufacturer in Salem, Massachusetts, and apparently had a lot of dealings with Daniel Perkins (of relation and/or founder?). The half of a letter on blue paper mentions Daniel's upcoming trip to San Francisco. Daniel also lists an account with California from 1848.