This collection consists of two account books and one stock record book. The account book adheres to the Interstate Commerce Commission's 1914 railroad system of accounts, which required companies to document their operating expenses on 261 separate accounts divided into six categories: Maintenance of Way and Structures, Maintenance of Equipment, Transportation Expenses, Traffic Expenses, Miscellaneous Expenses, and General Expenses. The name of the individual or company, total amount, and date paid are listed in chronological order. Not all 261 columns are used. Additional information includes holding tax, income tax, and accrued taxes. The two volumes date from 1917 to the company's dissolution in 1930.

The stock book contains the name, date issued, number of shares, and certificate number. Only five pages are completed; the remaining pages are blank. The volume dates from 1920 to 1925.

These volumes would be useful for researchers interested in the operating expenses of early twentieth-century light rail companies and railroad accounting practices.