Alexis Irénée du Pont (1843-1904) was a businessman and non-practicing physician who resided in both Louisville, Kentucky, and Wilmington, Delaware. The ledger documents his various financial and business accounts from October 1893 until November 1904, just before his death.

Gabrielle Josephine de La Fite de Pelleport (1770-1837) was the wife of Victor du Pont (1767-1827), a French American diplomat, politician, and businessman. He was the brother of Éleuthère Irénée du Pont (1771-1834), the founder of the E.I. du Pont de Nemours & Company. The account book is supposedly the household account book of du Pont and contains handwriting of various people, including her son Charles I. du Pont (1797-1869). Entries include purchases of coal, whiskey, soap, candles, and other items, as well as construction materials and tools.