Journal of accounts, 1810-1820, for the Hart and Woolworth Lumber Mill, located in Martinsburg, West Virginia. The mill was originally owned by Stephen Hart and Reuben Woolworth, but Walter Martin bought Woolworth's share in March 1811. Pages of the account book are organized according to account owner. Entries list all work, amount charged, and account balance. Work typically include the sawing of boards, planks, lath boards, and clapboards (ash, oak, hemlock, birch, butternut), related items (joists, nails, logs, pickets), and the amount of labor. The last page consists of a list of repairs made to the saw mill.