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Thomas H. Smith and his brother operated a grocery store in Perrysville, Vermillion County, Ind. Because of the store's proximity to the Illinois-Indiana border, the Smith brothers served customers from both states. The Smiths used this ledger from 1851 to 1862 to record the business transactions at the grocery store. Iris Stovall of Williamsport, Ind., donated the ledger to the Library in 1983.