The account books of Samuel M. Donnell span the dates 1852 until 1880 and encompass both Donnell's real estate concerns and his farming and household interests in Newark, Delaware. Divided into four volumes, three of the volumes include numerous accounts. Volume 1 contains accounts for the sale of houses in Montgomery, Alabama, as well as a list of deposits and withdrawals for Donnell's account at the National Bank of Newark. Volume 2 consists of a cash book for Donnell's household expenditures. Volume 3 includes Donnell's accounts for employees for both his farm and his household, in addition to an account Donnell held with Lorenza Long. Volume 4 serves as a form of address book for individuals who owe interest on loans made by Donnell. It is obvious from these volumes that Donnell was a man of substantial income who interacted with a large number of individuals who impacted early Newark history. The list of citizens includes Joseph Hossinger, John Lewis, A. Lowber, S.W. Wilson, members of the Cooch family, C.W. Blandy, David Choate, and A.J. Lilley.