The papers of John (1790-1876) and Charles P. Preston (1820-1887) contain business records from the family shoe business, as well as farm and personal papers. This collection has been divided into two series. Papers that were loose within the various records books were extracted and are now included in the applicable series.

Series I. Shoe Business Records document John and Charles' activities in shoe production and peg manufacturing. The account books and daybooks for the business refer to workers' accounts, but also include shipments, cash accounts, and accounts of various customers with the Prestons. The workers' accounts show withdrawal of tools, stock, leathers, etc., and the credit given various items of footwear, such as shoes, brogans, slippers, etc. The stock books itemize the manufacturing of footwear, giving an indication of the extent of the Prestons' shoe business. From March 28, 1835 through March 14, 1840, more than 171,000 pairs of footwear were manufactured. The most productive year was 1837, when over 51,000 pairs of various footwear were manufactured. The business papers include shipping documents, lists of shipments of boots, shoes, etc., memorandum of sales, and a small amount of business correspondence.

Series II. Farm and Personal Records reflect the operation of the farm, and to a certain extent, some of the Prestons' personal accounts. The account books record receipts and expenses of various items such as butter, lamb, mutton, eggs, grapes, apples, and other produce. Entries for personal items include household expenses and an accounting of the Young Men's Debating Club (box 3, folder 5). Included in this series is the guardianship account book and related papers of Charles P. Preston, who was appointed on April 7, 1857 as guardian to Abby Wadleigh Cass, the minor daughter of John W. Cass, late of Danvers, and appointed on October 5, 1858 as guardian of John W. Cass, minor son of the late John W. Cass. This book and related papers detail a meticulous account of his guardianship of these two children. The miscellaneous papers included in this series are those that cannot be easily identified with the shoe business; some were removed from the farm/personal account books.