James Underwood and John Underwood were both of Nashua, New Hampshire. John Underwood is listed in the Nashua city directory for 1856 as being a "yeoman."
The book is inscribed as "John Underwood's Book, Nashua, Saturday, March 27th, 1858." However, based on the dates of the entries, the book seems to have belonged to his father or grandfather, James Underwood, whose name also appears on the inside cover.
The book includes, from front to back, accounts from 1754 to 1755, warrants and justice writs from July 13, 1764 to April 6, 1772, and a day book, being a list of notes and accounts, from June 1772 to December 1774.