Historical Information:James L. White was born on 22 February 1770 in Carlisle, Pennsylvania. He moved to Abingdon, Virginia, in 1795. White was a prominent businessman in southwest Virginia. He owned plantations, salt works, iron furnaces, and lead mines in Virginia, Kentucky, Tennessee, and Alabama. Following his death on 20 October 1838, White's estate was valued at almost seven hundred thousand dollars. The volumes were used as an exhibit in the chancery suit Administrator of James L. White and others vs. Administrator of James White, etc. It was heard in the Washington County Circuit Court. The suit involved a dispute concerning the settlement of White's vast estate.

Also see: Washington County Chancery Cause, Administrator of James L. White and others versus Administrator of James White and others, 1883-060. Available Digitially through the Chancery Records Index.

Inventory and appraisement of the estate of Colonel James White, 1839-1873, list the type and value of personal property owned by White at the time of his death on his plantations in Washington County, Virginia, and Jackson County, Alabama. The name of his Virginia plantation was Limestone and the name of his Alabama plantation was Bellefont. The inventory and appraisement include a lengthy list of slaves owned by White. Information recorded includes name, gender, age, and value of slaves. The volumes also record transactions made by White's administrators. Entries record date of transcation, form of transaction, and amount owed and paid. The smaller volume is located inside the front cover of the larger volume.

Historical Information:Lynch, Cummings, and Company Ledger was a mercantile firm that conducted business during the mid-nineteenth century in Abingdon, Virginia. The firm consisted of Jacob Lynch, David C. Cummings, and Joseph C. Baltzell. Jacob Lynch was born in 1798 and died on 16 March 1862. He served as county court clerk from 1837 to 1858.

Lynch, Cummings, and Company Ledger, 1858-1874 (bulk 1858-1862), record the accounts of individual customers and the company's controlling accounts. Information found in the accounts include name of customer, date of transaction, form of transaction, merchandise purchased, amount owed, form of payment, and amount paid. Entries do not record the specific item purchased; rather, they use the general term "Merchandise." The account books include an index listing in alphabetical order the names of individuals and controlling accounts and the page numbers where there accounts can be found.