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With index at front. Accounts with customers on the westside of Shetland, and with suppliers on the mainland. Acount with John Bisset, fishcurer With 'household expences of Browster'. Account of work done by Jas, Thos and John Abernethy connected with the business (mainly watch and clock repairs). Accounts with local boat crews. Several loose items at front.

Includes: amounts paid for materials needed for Happyhansel School Buildings, amounts paid to blacksmiths, quarrymen, mason's labourers; list of materials needed for Dale School Buildings, Walls; materials supplied to various boats - Bella, Harvest Home, Elizabeth, St Clair, Ruby, Resolute, Cornucopia, Vine, Cheerful, Keaty, Betsy, Enterprise; materials for Skeld manse; and money paid in and out of Union Bank.