This collection of bills, sent to George Wingate while he was an undergraduate at Harvard College from 1792 to 1796, includes quarter bills, butler's bills, and bills and receipts of payment from two women, Mary Hilliard and Mary Kidder, who provided Wingate room and board ("board and chamber"). The butlers bills were created by the two men who held that position during Wingate's time as a student, John Pipon and Timothy Alden. Caleb Gannett was the steward the entire time, and thus creator of all the quarter bills. Some of the bills indicate charges for sizings and fines for punishments, and a bill from Mary Hilliard indicates that Wingate purchased candles, blank books and sheets of paper from her.

George Wingate was born on May 14, 1778 in Stratham, New Hampshire. He was the son of Senator, clergyman and jurist Paine Wingate (1739-1838). He received an A.B. from Harvard College in 1796 and an A.M. in 1799. George Wingate died in Stratham in 1852.