Series II. Operational Records contains operational records kept by Buck. The series holds a variety of materials, including bills and receipts, tax materials, checks, leases, scaler’s returns, permits, deeds, and other records. The series has been divided into nine subseries.

Subseries A. Bills and Receipts contains bills and receipts received by Buck. They document expenses incurred in various land management projects, including receipts for surveyors, land scaler bills, road maintenance bills, and bills for other operational costs. Subseries B. Tax Receipts contains records of federal, state, and local taxes paid on Pingree lands. Subseries C. Checks and Account Statements contains checks, checkbooks, and account statements from Maine-based banks used for the management of Pingree and Coe lands. Subseries D. Township Leases contains private and commercial leases issued by Buck and his predecessor on lands owned by the Pingree heirs and Coe family. Subseries E. Scaler’s Returns contains Scaler’s Returns, records produced by log scalers, which document the total amount of timber removed from lands during logging expeditions. Subseries F. Permits contains permits issued by Buck for Pingree and Coe lands. Permits generally concern the sale of stumpage on lands. Subseries G. Titles, Deeds, and Land Purchase Records contains abstracts of titles and deeds for various Pingree and Coe lands, as well as materials related to a land sale deal with the Somerset Timberland Company and reports on the Cyr Plantation in Aroostook County Maine. Subseries H. Land Value Figures contains land value figures for Pingree and Coe lands. Materials included in this subseries were removed from their original binders due to preservation concerns. The covers of the binders were photocopied and placed with the figures. Subseries I. Other Records contains various other records not directly related to any of the other subseries. These include records related to a lawsuit over land ownership, records from a 1907 commission on scaling in Maine, and other materials.