This account book has the names of farms owned by an unnamed Cardiganshire estate and also contains many other interesting references e.g. details of repairs at the town house of Aberystwyth, particulars for the buckles, shoes and stockings of an under-butler, the disbursements on behalf of a cowman named Lewis Jones for a razor, a hat and wooden shoes in 1777.
The manuscript is of great value as evidence of contemporary prices for all joinery work, carriage of lime and gravel, thrives and thatch for houses, flagging bricks etc.