A ledger kept by ?Lewis Evans, chemist, of Cardigan. The entries cover the period 1883-1907, and accounts settled are signed by or on behalf of Lewis Evans. A few pages at the end of the ledger relate to transactions involving hay and sheep, 1906-1907. Insets include a holograph letter from John Davies, Globe Inn, Newport, Pem[brokeshire], to [ ], 1907 (a request for payment for sheep bought at Trewilym); and a promissory note for £6/17/3 from David Thomas, Treharris, [co.] Glam[organ], to Lewis Evans, Cardigan, chemist, 1897.