Cook Borden (a great uncle of Lizzie Borden) and his sons were prosperous lumber dealers from Fall River, Massachusetts who supplied large mills and transportation companies in the region. Three volumes include lists of customers and building contractors, company and personal profits and losses, accounts for expenses, horses, harnesses, lumber, and the planing mill, as well as accounts indicating the cost of rent, labor (with the "teamers"), insurance, interest, and other items.

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