The account book is not signed thus it is unclear who kept it. What is clear is that the keeper was a joiner, and furniture maker. The evidence in the volume also shows the unidentified craftsman lived in what would have been at the time (1815-1827) Northampton County, Pennsylvania, later the southern part of Carbon County (1843).
In 1752 Northampton County, Pennsylvania was erected out of Bucks County, Pennsylvania. At that time, all of Northampton north of the Blue Mountains was known as the Towamensing District, "Towamensing" being an Indian word for "wilderness". The Moravians, who established the first white settlement, knew the region north of the mountains as "St. Anthony's Wilderness".
By 1768 the district was divided into Towamensing Township on the east bank of the Lehigh River and Penn Township on the west bank and in 1808 Lausanne Township. Was erected out of the upper section of Penn Twp. Penn Twp. Was further divided into East and West Penn, with West Penn being in newly formed Schuylkill County.
The place names of Penn Township and Towamensing,
as well as Allentown, are mentioned in this account book:
"July 15th, 1815
Paul Solt in Penn Township Dr.
To 1 day of reaping"
"[June] 7 
William Kern, Dr.
To cash at rafting in Allentown 0.11.3
To cash give John Eckhart for him 0.15.0"
Trustees of the Towamensing Church Dr.
do 8th to 4 ½ days of work at church by apprentice
do 15th to 5 ¾ days of do by do
do 29th to 1 ½ days of do by do"
When comparing the names of the individuals that have accounts in this volume against the 1810 and 1820 population censuses for Pennsylvania's Northampton County, we find there are many matches for people living in Penn, Towamensing, and Allen Townships, all located at that time in Northampton County.
In 1818, the town of Mauch Chunk was founded. Josiah White and Erskine Hazard traveled from Philadelphia up into the Lehigh River wilderness with a crew of 18 men from White's wire rope factory at the falls of the Schuylkill River to begin work on river improvements. White and Hazard had formed the Lehigh Coal Co. and the Lehigh Navigation Co., the first to mine the coal, the second to bring it to market. Work began on the river at the mouth of the Mauch Chunk Creek on the Lehigh, thus founding the town. These two companies would merge into the Lehigh Coal & Navigation Co. in a few years becoming a prominent coal mining and transportation infrastructure moving the coal of Northeast Pennsylvania to Philadelphia. It ultimately encompassed source industries, transport, and manufacturing, making it the first vertically integrated company in the United States.
On 23 August 1827, Mauch Chunk Twp. Was formed out of the northern part of E. Penn Twp. And a small section of southern Lausanne Twp. Mauch Chunk Twp. Included the villages that would later be the boroughs of Mauch Chunk, Summit Hill and Nesquehoning. Lansford also lay within the Twp., but at the time of its formation there was no village of Lansford. Finally, in 1843, Carbon County was formed out of Northampton and Monroe counties.
It is from this area of Pennsylvania (Carbon County) that this account book detailing a joiner and furniture maker's business, is from.
Another clue in the book which may reveal the author's name is an entry for Daniel Arners who appears to have made shoes for our author and his sons:
"June 2nd 1817
Daniel Arners work
To 2 days at sawmill
To making a pair of shoes for me
To 1 pair for Peter and one pair for Daniel…"
This would seem to show that our author was the father of two boys named Peter and Daniel. Further research would need to be conducted.
One of the accounts in the book is for the Towamensing Church, for work done on the church:
"[Oct] 20th 
Trustees of Towamensing Church Dr.
To 2 days of work at shingling & painting
To 10 meals boarding for me and Hartman
November 3rd to 4 days of work and my board
To 12 meals boarding Samuel Hartman"
This is probably the St. John's Union Church of Towamensing Township, whose baptism records include many of the names in this account book. This church was located in what later became Carbon County, near Palmerton.
In May 1819 we find that our joiner took on an apprentice:
"May 6th 1819 Thomas Kern came to learn the trade with me on this date…"
Kern is mentioned in several entries after this, but we discover that Kern likely died while working for the joiner, as entries mention the Thomas Kern Estate, and on March 12, 1827, another apprentice comes to work, with this entry being a little more detailed:
"Daniel Boyer came here to lern [sic]the joiner
trade on the 12th day of March A.D. 1827. He is to
serve me two years and find his close [sic]. I am to
give him 2 months schooling and one week
free in each harvest and give him tools such
as bench plains & handsaw, plow and gruve [sic] and sash
plains and some chisels [sic]"
Some accounts show that our joiner was doing work for the township:
"9 [March 1827] Towamensing Township Dr.
To making a coffin for Jacob Longinhager
Which came in the township and died 4.00"
"April 14 . Towamensing Township Dr.
To me for my expence concerning
the suit from Susan Hackman when I
was overseer of the Poor, which was settled
at Township settling and is to be paid
to me from Jacob Hack, late supervisor 6.40
and for Jacob Longinhager's coffin 3.00
And making plenty of coffins:
do  Paul Solt Dr.
to making a coffin for his 1.17.6
"July 1st 1816
Michael Britter Dr.
to making a coffin for his child 0.2.6"
do 30th Henry Bowman's Estate Dr.
to making a coffin for the widow deceased 8.00"
There are also entries for making furniture, mending windmills, making sashes, bedsteads, chest of drawers, salt boxes, and other items. He also hire's himself out as a laborer when work is scarce, as there are entries that show him appearing to do farm work, sowing, reaping, etc., as well as working at a saw mill.
"March 4th 
John Anthony Dr.
to painting two chairs 0.2.6"
"[April] 27th 
John Anthony Dr.
to a small table with drawers 0.15.0"
"December 23rd 
Thomas Weisse Dr.
to ½ day mending windmill 0.3.9
to making flier and spools 0.3.9"
Abraham Hartman Dr.
do 30th to 1 day work at his sawmill 0.9.4 ½
do 31 to 1 day of do 0.9.4 ½"
do 16th Jacob Solt Dr.
to 1 bedstid [sic] blue culler highposted 5.00" (Inventory #: 30796)