The ledgers contain several hundred accounts of the trustees appointed under the will of the 7th Earl of Stamford with local traders, charities and organisations, local authorities and other creditors for expenditure on the Cheshire Estates. Items of expenditure are described in considerable detail and include purchases of estate and household goods and materials, repairs and improvements to estate property and to Dunham Massey Hall, staff wages, charity subscriptions, rates and taxes, tithes, payments of annuities and repairs to property. The heading of each account records the name of the creditor, below which are listed the various debit and credit transactions. The folio numbers of the corresponding entries in the cash books (EGR14/25 above) are written against entries on the credit side. At the front of each volume is an alphabetical index of accounts.
As EGR14/38/1 filled up a new ledger was begun in 1894, although the former continued to be used, where space permitted, until 1895.
Both items are entitled "LEDGER", stamped in gilt on red morocco lettering pieces applied to the spines. EGR14/38/1 is annotated "A" in ink on the spine, EGR14/38/2 "B".
- /1: 1883-1895
- /2: 1894-1895