This collection of account books contains the information and data used by the State Mutual Fire Insurance Company to run their business. Included in the collection is one volume of early balance sheets showing the company's financial health, five volumes recording policies sold by the company, and twelve volumes containing correspondence between the company and its customers, usually requesting payment on unpaid premiums.

According to the 1907 Walton's Vermont Register H.O. Carpenter was president of the State Mutual Fire Insurance Company, J. R. Hoadley was secretary, and Fred A. Field was treasurer.