Includes account books for Alex E. Case and for Case & Billings as well as records of loans, land grants and mortgages; records of cases in the district court and justice of the peace court regarding trade, land settlements, and leases; records of leases for buildings; records of income and expenses; town lots sold; and other volumes.

The letterpress volumes, starting at volume 45 through 105, contain copies of outgoing correspondence from Case & Billings, Peters & Case, Cottonwood Valley Bank, A. E. Case & Son, and for Levi Billings and Alex E. Case individually. There is also a partial volume for S. N. Grinnel & Company from 1890-1901.

Some of the volumes are mostly blank pages with very few entries.