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This daybook consists of a daily record of financial transactions, from 1902 to 1928, likely recorded by Captain John Harold ("Jack") Spence. The recorded transactions include the probate and managing of the estate of James Hendry Spence in 1907, with mention on the final page that Harry died November 22, 1906, that probate was granted January 23, 1907, and "resealed in Sask. April 15, 1912." John H. Spence and William McGregor Lambert were executors of the will of Henry James Spence.

The transactions recorded in the book involve individuals including: Alexander Emerson Belcher, Southampton; George E. Smith, Southampton; John Hilditch; Robert Bartley, Peter Knechtel, St. Paul's Church; John H. Spence; H.A. Spence; Cappy Spence, Will Spence, Nellie Currie, John Craig and the Fawcett Farm, some of which appear to have involved the payment of mortgages and transactions with private bankers. The transactions include references to "father's account" in the mid-1902s. The recorded transactions also include the payment of taxes and/or debentures to Eastnor, Lindsay and St. Edmunds townships.

This ledger and log book contains:

(a) Schooner Nemesis ledger (1875, 1876, 1877) expenses and earnings, and financial records related to Captain John Spence, John H. Spence and individuals to whom wages were paid, including Maurice Precious, Thomas Harkness, Asa Garned, Harry Jones, John Cornelius, Laughlin Currie, John R. Black, John McDuff, William Woolway, David Derick, Robert Parker, Charles Greenwood, Edward Marlton, Archie McDonald, Sam Noble, Thomas Tate, Ben Garrison, Martin Gillies, Frank Granville, Malcolm Mathieson, John Mathieson, George Currie, Alex McDiarmid, William McKenzie, Frank Longe, and Charles Hillard.

(b) Schooner Nemesis Log Book (1880), in which information about the weather and the schooner's journeys were recorded; and

(c) Schooner Wanderer log book for 1882, in which information about the weather and the schooner's journeys were recorded.

Cargo book of Schooner Wanderer (initially belonging to the Port of Toronto, James Jackman Master; James Henry Jackman, owner), 1873 – [1882?] including Log Book commencing in 1883 with change of ownership to Captain John Spence of Southampton, Ontario. The ship's log, commencing in or around 1883 until 1887, records information about the weather and the ship's travels This includes records of travel on Lake Huron in the County of Bruce with references to Pike Bay, Point Clark, Port Elgin, Kincardine, and Saugeen. References to other ships include the Schooner Nemesis. Examples of goods shipped included wheat, peas, stone, barley, coal, lumber, bark, and salt.

This book includes a stock book that lists the Tobermory General Store's inventory of dry goods, drugs, groceries, hardware and book accounts in January 1895. It also includes a daybook listing the customers and their purchases by day from April 1897 to July 1897. The back half of the book consists of the daybook for the Pike Bay and Dyer's Bay General Stores from July 1898 to January 1902.