Collection is the estate ledger of Mackie Q. Walke from Ridgewood, New Jersey. This record was prepared and used by the two executors, Walke's daughter ("executrix") Mary A. Walke and son ("executor") Roger S. Walke.

The ledger was created from an unused "Rollbook" with lined, unumbered pages. It records the administration of Walke's estate in anticipation of preparing and filing a formal estate inventory and accounting with New Jersey probate officials. It serves as an example of legal accounting from the first half of the twentieth-century, before computer and digital documentation.

The first page states that Walke died on February 5, 1946. The estate has four heirs that suggests they were descendants and not only estate beneficiaries. The next section lists Walke's assets followed by her debts, fiduciary expenses, and activity on the estate bank account opened in March 1946. After this information, the ledger mentions expenses incurred "in connection with settlement," the sale price of "unwanted" items, and materials put in a safety deposit box. The final section records how the heirs' shares may have been adjusted and reconciled. Includes mention of the distribution of accounts, furniture, households items, jewelry, and other matters.