Historically this ledger not only details the legible hand writing of this era but also the day to day commercial activity in this region. The neatness and the diligence of those who were required to pen the information was a requirement by all who were in commercial trade. Emphasis on neatness was ingrained in students at a young age. This era was well before general typewriters and computers. Generally all students of commerce required an accuracy in writing and arithmetic. Neatness and order were a selection requirement This item clearly identifies the Kiewa Valley as having a substantial financial hub to accommodate the various commercial enterprises within a rural environment Circa 1880's. Although Kiewa Valley had mining, agriculture, cattle and sheep it was also composed of a mixed society, encompassing all levels of society at that period. It identifies some family farming history in the specific year of 1897Leather reinforced corner covers and spine. Remaining book front and back covers are protected by blue weaved cloth. The covers are very thick cardboard, in layers. Missing front index pages C,E - 0,Q,T,U,V,XSpine of book marked in faded golden print "Ledger". First page in hand writing "Ledger No. 5" and underneath handwritten "Commenced Jan 1st !897" After the index pages each page (double sided) has a page number stamped in black and is 6mm highledger, early bookkeeping, local history, commerce circa 1890