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Absalom Barrett Hallock (1822-1892) and Lou Day were early Portland, Oregon architects. Hallock was also a general contractor. In addition to houses and commercial buildings, Hallock & Day designed the beaux-arts Portland Penitentiary Building in 1855. The pair worked together on projects until the partnership dissolved in 1860.
Hallock established his own business headquarters in 1857 at Southwest Front and Oak Streets in Portland, where he had his office until he retired twenty-three years later. Together with William McMillan, he designed and built a two-story structure on the site with cast iron columns supporting three arches on the façade and cast iron shutters protecting the second-story casement windows. The Hallock-McMillan Building, stripped of its cast iron, is now the oldest commercial building in Portland.
Source: The Oregon Encylcopedia (https://oregonencyclopedia.org/articles/hallock_absolom)
The Hallock and Day Company ledger is an account book of final entry, in which business transactions of the company were recorded. The ledger also includes transactions related to the construction of the Hallock and McMillan building, Portland, in 1857.