Series II. Land Companies Records contains materials created by, received by, or inherited by the Garfield Land Company, Aziscoos Land Company, and Seven Islands Land Company. The series is divided into two subseries.

Subseries A. Accounting Records contains accounting records for the land companies. Types of materials collected in this series include: bills and invoices, banking records, tax records, receipts for stumpage and scaling, rent accounts, and payroll. It is divided into eight sub-subseries. Sub-subseries 1. Bills and Invoices contains incoming bills tendered to Stephen Wheatland or his agents and outgoing invoices submitted by Wheatland or his agents. Sub-subseries 2. Banking Records contains various banking records organized by subject related to accounts held by Stephen Wheatland or his agents, including checks, bank statements, and deposit slips. Sub-subseries 3. Taxes contains accounting records related to federal, state, county, and local taxes. The sub-subseries is divided into three sub-subseries. Sub-subseries a. Tax Receipts contains tax receipts for federal, state, county and local taxes, organized chronologically. Sub-subseries b. Anna P. Phillips Tax Receipts contains tax receipts on land owned by Anna P. Phillips, another Pingree heir. Phillips owned some of the lands administer by the land companies. Sub-subseries c. Timbers Cut Returns contains tax returns for timber cuts. Sub-subseries 4. Stumpage Receipts contains receipts for stumpage bills submitted by the company for stumpage sold by the land companies. Sub-subseries 5. Scale Expenses and Returns contains scale returns and scale expenses submitted by scalers employed by the land companies. It is divided into two sub-subseries. Sub-series A. Scale Returns contains records of the amount of timber removed from a lot. Sub-series B. Scaling Expenses contains expense receipts submitted by scalers. Sub-subseries 6. Rent Accounts contains alphabetically organized records of rental fees paid by organizations and individuals leasing lands from one of the land companies owned by Wheatland. Sub-subseries 7. Payroll contains payroll for employees of the land companies. The subseries is restricted due to the appearance of personal identifying information.

Subseries B. Operational Records contains operational records for the land companies. Types of materials in this series include township records, permits, leases, abstracts of deeds, land sales, reports on lands, and other records. It is divided into eight sub-subseries. Sub-subseries 1. Township Records contains land records related to townships owned by the land companies. It is divided into four sub-subseries. Sub-subseries a. Northern Maine Township Records contains records of townships in Northern Maine owned by the companies or the companies’ predecessors. Record types included in the sub-subseries include maps, quit-claim deeds, and other records. Materials are titled based on their location, using the United States public land survey system of township and range. Materials are organized based on the original box order used by the Bangor offices, which is generally ordered by range. Sub-subseries b. Upton, Success, and Rangeley Records contain maps, correspondence, surveys, and other records for land owned in Upton and Success, New Hampshire and Rangeley, Maine. Sub-subseries c. Wentworth N.H. Records contains maps, tax data, correspondence, and memorandums related to lands owned in north-western New Hampshire. Sub-subseries d. Allagash Plantation Records contains correspondence, accounting records, a scrapbook, and other records related to the Allagash Plantation in Northern Maine and the Allagash Wilderness Waterway Creation Act. Sub-subseries 2. Permits contains chronologically ordered permits issued to other businesses and individuals. Sub-subseries 3. Leases contains chronologically ordered leases issued to business, individuals, and organizations. Sub-subseries 4. Abstracts of Deeds contains abstracts of deeds for lands owned or formally owned by the Pingree heirs. Sub-subseries 5. Land Sale Records contains records of land sales and land purchases. Sub-subseries 6. Inspection Trips and Agent Reports contains reports on Pingree owned lands made during inspection trips. The subseries includes an inspection journal created by Stephen Wheatland’s daughter. Sub-subseries 7. Other Records contains a variety of other records related to the administration of the land companies. Material included in the sub-subseries include historical material, including state laws, reports, notices, photographs, and other materials.