Eliphalet Smith was a court officer in Pittston Township, Luzerne County, in northeastern Pennsylvania from 1807 to 1824. His early nineteenth century account book documents his itemized income for executing wills and civil judgments, delivering subpoenas, and issuing militia warrants and summons. The account book records the date and nature of the legal transaction, and the name of the individual to whom the legal action was directed. The account book also documents his personal or small business transactions for the purchase and sale of various goods, including lumber, foodstuffs, cloth, and other supplies. These transactions generally include the name and number of items transacted, and sum, and the name of the person with whom Eliphalet had conducted business.