As a young man in Shutesbury, Massachusetts, William B. Stetson (b. ca.1836) earned a living by performing manual labor for local residents. Most of his work, and increasingly so, was found in the range of tasks associated with lumbering: chopping wood, sawing boards, making shingles and fence boards. By 1870, Stetson was listed in the federal census as a lumberman in the adjacent town of Leverett.

Stetson's rough-hewn book of accounts provides detail on the work and expenditures of a young man from Shutesbury, Massachusetts, in the years just prior to the Civil War. Carefully kept, but idiosyncratic, they document a working class mans efforts to earn a living by whatever means possible, largely in lumber-related tasks. His accounts list a number of familiar local names, including Albert Pratt, Sylvanus Pratt, Charles Pratt, Charles Nutting, E. Cushman, John Haskins, and J. Stockwell. Set into the front of the volume are a set of work records dated in Leverett in 1870, by which time Stetson had apparently focused his full energies on lumbering.

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