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.