Two companion ledger books, both with marble covers measuring approx. 8.25 x 10.5 in., identified to Lt. Edward F. Emory, 36th Regiment Massachusetts Volunteers, ACS. Ledger books span the period December 1864 - May 1865 and contain record keeping associated with Emory's role as Commissary Sergeant.Edward F. Emory (1841-1912) enlisted as a commissary sergeant on 7/17/1862 at Fitchburg, MA, then mustered into Field & Staff MA 36th Infantry. Emory received promotions to 2nd lieutenant, then 1st lieutenant, and was mustered out on 6/8/1865 at Alexandria, VA. In his role as commissary sergeant, Emory was responsible for purchasing, issuing, and accounting of rations for the men in his regiment, as well as accounting for hides, hoofs, etc on behalf of the Hide and Tallow Department.Book one, identified boldly on the cover "Letter Book" was written at Clarke Station, VA, and contains 12 pages of record keeping and 32 pages of letters. Some letters are written to generals and others in Washington, DC. Other letters seem to be signed by colonels and generals such as Colonel Thomas Wilson, Chief Commissary, Army of the Potomac, Brigadier General Amos B. Eaton, Colonel M.R. Morgan, and Colonel Thomas Wilson. Letters written to Joseph J. Lewis, Commissioner of Internal Revenue, Washington, DC, are also enclosed.Book two, identified on the cover to Lieutenant Emory and again written at Clarke Station, contains 54 pages of record keeping, some with soldiers names, and 19 letters, similar to book one. Documentation includes the following: "Return of Provisions received, issued, & c., and remaining on hand at Clarke Station Virginia" for the months of January - May 1865; "Return of Commissary Property, received, issued, and remaining on hand at Clarke Station Va" for the months of December 1864 - May 1865; Monthly and Weekly "Statement[s] of Beef Hides, Sheep Skins, Hoofs, Horns, Tallow & c & c received and Shipped at the Hide and Tallow Department at Clarke Station Va" for the months of January 1865 - May 1865; and "Summary Statement of Funds received, disbursed and transferred at Clarke Station Va" for the months of March and April 1865 (the January statement appears to be missing from the record book and February has only a partial statement). A table in the rear of the book identifies men employed at the Hide & Tallow Department at Clarke Station including 18 laborers identified as "colored."Ledgers are accompanied by a letter from Emory to Colonel Lewis Richmond, AAG, requesting five non-commissioned officers and privates be detailed for Special Services in his department. Plus fold-out letter from the Office of Commissary General of Subsistence, Washington, DC, to Edward Emory dated 1865, showing the money and tax he has paid and made while with the Office of Commissary.Â