The Samuel Smith papers contain papers from Smith’s timber interests in Maine. This collection has been divided into two series.

Series I. Township Records, Permits, and Contracts contains records of Smith’s timber business dealings. The township records include locations, acreage, deeds, instructions, accounts, and correspondence. The permits and contracts include agreements made for the purchase of timber, sale of land, lease of land, and permission to enter land to cut down and remove timber.

Series II. Account Books contains account books kept by Smith as an agent for David Pingree. This series includes two account books which document land purchased for Pingree in Maine; loose oversized news clippings were removed from the account book which lists the value of sundry old towns and parts of towns in Maine; other loose materials were left in the account book. There is also a letter book of correspondence from Smith on behalf of Pingree and a cash book belonging to Smith.