This account book (approximately 120 pages) documents payments that the overseer of the poor in Waterford, New York, allotted to destitute men and women between January 1922 and December 1931. Most disbursements consisted of groceries and coal, though some individuals received medical assistance or shoes. Each of 569 unique entries contains the recipient's name, age, gender, country of birth, and cause of poverty, along with the amount and type of relief provided.
Both men and women, who are represented almost equally, received allowances for reasons such as illness or old age. Some women required assistance because of their husbands' inability to provide sustenance (on account of death, incarceration, or inability to find work). Though most recipients were born in the United States, the account book includes payments made to persons born in Canada, England, Italy, France, Poland, and Argentina. Records dated from 1922 to 1928 comprise around 20 pages; the remainder is dated from 1929 to 1931.