The ledger contains records of estates, will, and trusts set up by the banks patrons. Each trust contains information about the account, such as the name of the account holder, any beneficiaries, the date the trust was issued, the capacity of the trust, an initial inventory of the trust, and the bank’s fee. Each account also keeps of record properties owned, income, and outgoing expenses.

Some of the trusts contain detailed accounts of the spending and income. The trusts Genevieve Gilmore set up for her daughters Carol, Jane, and Martha, record the sisters’ bills from schools, hotels and department stores and purchases of shoes and hats and European vacations. Many accounts, however, are more limited and detail only the overseeing of a will, payment of school payments for and allowance to beneficiaries, or the purchase and selling stocks, real estate, and other property.

Local developer Thomas Huff acquired the PNC bank building and found this ledger in 2014. He later donated the ledger to the archives.