File contains a journal of expenses and payments related Spring's business with entries from March 12, 1888 to October 20, 1898 (page 217). Entries include expenditures for good and services for vessels, wages, and other expenses. Some entries are out of chronological order. No entries exist between September 1892 and October 1898. Many of the pages in the journal are loose.

File contains ledger, with index, of accounts related to "Winifred" from 1891 to 1892. Includes payments to persons and businesses from "Winifred" account.