The receipt is for a transaction in which Thomas Barksdale sold Sea Island cotton to Buchanan, Wood & Co. The receipt records the expenses that John Fraser & Co. charged for storing and weighing the cotton. It was issued on June 4, 1821.

Inscribed "Morton W. Wilson" and "Legare Colcock & Co." inside front cover. Bound ledger containing the accounts of Legare Colcock & Company with various individuals (including Col. James Legare and W.F. Colcock), establishments, and plantations probably kept by Morton W. Wilson. Includes an index. Items listed in the accounts include cloth, clothing, food goods, furniture, household goods, seeds, bagging, nails, axes, tobacco, and other items.