This collection consists mainly of the financial records of the Sibley textile mill prior to its merger with the neighboring Enterprise mill in 1936. Included are ledgers, journals, cash books, dividend books and other financial ledgers. A small number of business records (Series 1) include loose balance sheets, invoices, and bills extracted from the ledgers, as well as a 1922 land indenture (mortgage) on land on the south side of the Augusta Canal.