This ledger discovered on a table at a rummage sale in Mobridge, South Dakota. A librarian from Northern State University found it, purchased it, and gave it to Phil Mulvaney, Dean of Libraries at NSU, who forwarded the ledger to Dean Marquardt at South Dakota State University. Dean Marquardt transferred it to SDSU Archives and Special Collections in 2002.

The ledger was maintained by an unknown student at South Dakota State College during World War II. The ledger contains a detailed list of student expenses.