Manuscript volume, 4 December 1885-4 June 1895, contains primarily receipts for accounts between the Clinton, South Carolina, firm of M.S. Bailey and Sons and other Palmetto State businesses in Charleston, Clinton, and Laurens.

Receipts from out-of-state wholesalers including firms located in New York, Baltimore, Indianapolis, St. Paul, and Chicago are also present. Mercer Silas Bailey (1841-1926) began his first mercantile venture at the age of twenty-four, and in September 1883 Bailey sold his holdings to his sons Joseph, Putsy, and William, which they operated as M.S. Bailey and Sons. This store dealt in dry goods, clothing, groceries, hardware, and furniture.

Bailey later rose to a prominent position in the Clinton business community, serving as president of Bailey’s Bank, Clinton Cotton Mill, and Lydia Mill and as a trustee of Presbyterian College.