Two account books of farmer and shoemaker Isaac Thayer, of Braintree, Massachusetts. Volume one, dated 1770-1803, includes charges for making and mending shoes and day labor he performed, as well as weaving work done by his wife Polly, in exchange for cash, commodities, or labor or services, including pasturing Isaac Thayer's livestock or working on his farm. Names in the volume include Eliphalet Sawen, Benjamin Spear, Samuel Belcher, and Simeon Howard. Volume two includes similar transactions dated from 1777 to 1790, in addition to several pages of music and diary entries about church sermons, local news, and extreme weather conditions in 1780 and observations of an aurora.

Shoemaker and farmer active in Braintree, Massachusetts, between the 1770s and 1790s. Isaac Thayer's services included sewing and mending shoes and performing day labor; he also charged neighbors for weaving work done by his wife Polly.