This collection consists of a ledger containing the minutes of the stockholders' meetings and directors' meetings of the Flovilla Canning Company (Georgia) dating from the 1890s. Also included in the ledger is information regarding the Smith Brothers cotton crop of 1939. Other items include the Smith Brothers lumber business, guano accounts, and hay sold to the town of Jackson, Georgia. Also included in the collection are insurance policies and tax receipts belonging to Walter J. Smith during 1956-1958.