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.
- 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.