I would worry greatly about having or offering this ledger. The government is currently operating with a right of replevin (reclaiming ownership) of any previously owned document, ledger, etc., regardless of the manner in which it was disposed. This applies on the state and federal level. It has already resulted in a number of items in California being reclaimed by the state after having been discarded at one time. It is causing great consternation among the dealers and collectors of historic Americana.