Éleuthère Irénée du Pont de Nemours (1771–1834) was a French American chemist and industrialist who founded the gunpowder manufacturer, E.I. du Pont de Nemours and Company. This ledger documents his accounts current between the years 1814 and 1818.

Victor Marie du Pont (1767-1827) was a French diplomat who later immigrated to the United States and established various trading companies before moving to Delaware. He was the eldest son of Pierre Samuel du Pont de Nemours (1739-1817). The collection consists of correspondence, business and personal papers, and writings of Victor Marie du Pont and his wife, Gabrielle Joséphine (de la Fite de Pelleport) du Pont.