This expense account sheet, along with the attached memorandum, was written by Martin Stowell for the Worcester Committee in Massachusetts. Stowell had been functioning in Lexington, Kansas Territory, as the head of an emigrant company that had originated from Massachusetts. The sheet provides a detailed listing of the cash he received as well as the cash he expended. His purchases included various foodstuffs, carpentry tools, cooking and eating utensils, and medicine. He also used some of his money to pay for repairs on wagons, etc. The attached memorandum is addressed to "Dear H" (Reverend Thomas Wentworth Higginson). It provides further explanation of the account sheet and gives news of the Massachusetts party in Kansas Territory.