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This item is an account book which appears to have been that of a Peterborough area shoe retailer, C.E. Smith Boots and Shoes. Loosely inserted in the book is a letter dated 1913 from Hastings written by J.F. McCarthy to C.E. Smith, esq., regarding an order for a pair of shoes. Several of the accounts itemized in the book are with shoe companies. Glued in the book is a "Bank of Montreal, Peterborough" bank slip.