The ledgers contain separate debit/credit accounts of the executors of George Harry Grey (1827-83), 7th Earl of Stamford, with tenants on chief rent and rack rent in the townships of Bowdon parish. The accounts arose from arrears of rent owed by tenants at the death of the 7th Earl on 2 January 1883. The tenants of each township are grouped together, although the order of the townships varies between the two volumes. The accounts were settled in the years 1883-1886. In some cases the arrears were allowed to tenants.
The volumes are entitled "The Executors of the late Earl of Stamford & Warrington In Account with Chief Rent Tenants" and "... with Rack Rent Tenants", written in ink on the upper covers.