This collection consists of accounts, stockholders' records, and patent information for the American Shoe Machinery Corporation. Correspondence and reports elucidate the eventual failure of the business.

This collection contains two of Thomas Bartlett’s account books, one of Abiel Somberby’s account books, and an account book of an unidentified tanner and shoemaker. There is also a will of Rebecca Wallis, a document reporting that the will was fraudulent, and records of the births of Abiel Somerby’s children.