These two daybooks contain the accounts of a general store in Craftsbury, Vermont, operated by Simpson & Smith and by James W. Simpson. Volume one, kept by Simpson & Smith, dates from December 13, 1847, to March 30, 1849 (428 numbered pages). Volume two, kept by James W. Simpson, dates from September 29, 1851, to January 24, 1856 (587 numbered pages). The daybook entries include the names of the purchasers, types and quantities of purchased goods, and costs. In a few cases, the store loaned out small amounts of money.
The store sold a variety of goods. A selection of them includes:
- Foodstuffs: tea, tobacco, oats, rice, raisins, turkey, fish, eggs, sugar, salt, cloves, licorice, butter, pepper, ginger, beef, molasses, chickens, nutmeg, cinnamon, brandy, wine, rhubarb, and more.
- Clothing, Cloth, and Sewing Supplies: buttons, calico, thread, needles, buffalo robes, buffalo coats, suspenders, lace, edging, blankets, paper pins, ribbon, boots, shawls, mittens, beads, cotton, flannel, shear, silk, gloves, canvas, card hooks, pants, tailoring, agate buttons, and more.
- Books and Writing Supplies: pencils, chalk, pens, quires of paper, "lender" readers, W. H. Wells' grammar, arithmetics, a music book, an almanac, dictionaries, spelling books, small geographies, Smith's Quarto Geographies, "child's novels", blank books, and others.
- Medicines: "Saluatus" or "Salvatus", sulphur, camphor, cherry pectoral (volume 2, page 529), "Moffets Pills", "Bottle Pain Killer" (volume 2, page 98), magnesia, etc.
- Farming and Household Goods: blacking, brooms, lumber, combs, wash tubs, square glass, tallow, screws, door handles, nails, springs, kitchen wares, matches, soap, linseed oil, hairbrushes, chisels, and more.
James W. Simpson was born in Kilmarnock, Scotland, on April 22, 1822, to John and Jane Simpson. The family immigrated to the United States in the early 1840s, settling in Greensboro, Vermont. As a young adult, he moved to Connecticut where he married Jean B. Walker (1827-1901). Only a few years later, the two settled in East Craftsbury, Vermont. There, he became a successful dry goods and grocery merchant. For a time, he operated as part of a joint venture, Simpson & Smith, but within a few years continued under his own name alone. In addition to his store, he also purchased local farm products for resale in Boston. He was postmaster and was civically active, serving as Vermont State Senator in the 1860s.
James and Jean Simpson had at least six children, including Agnes T. Simpson (1848-1881), John W. Simpson (1850-1920), Mary Elizabeth Simpson (1852-1936), James G. Simpson (1854-1922), George W. Simpson (1857-1914), and Florence M. Simpson (1860-1866). James W. Simpson died in Craftsbury, Vermont, on November 4, 1886.