This funeral ledger was kept by the company "Merritt Whitley & Sons," an African American funeral home on Bern/Burn Street in New Bern, N.C. The owners were most likely William O. Whitley and Hugh L. Whitley, Merritt Whitley's sons. Whitley operated the funeral home as early as 1890 and was appointed County Undertaker in 1897. The funeral ledger contains information about items and prices relating to funeral services including caskets, grave vaults, body dressings, and other many services. It also provides information about the deceased, including birthdates, addresses, causes of death, relations, and other demographic information.