This is an account record with G. N. Collins of Edgartown, Massachusetts, agent for the bark Vineyard and David Davis, part owner of the vessel. It shows the debits to the account, Mr. Davis' 1/128 share of the costs of outfitting the ship, an advance and the interest on the advance. It also lists the credits, his 1/128 share of the proceeds of the sale of oil from the voyage. This is a stamped receipt, replicated in Mr. Collins' "Owners Account Book" for the voyage.