This series contains loose ledger records of the Sheriff's Office of Walton County. Covering the early 1900's, these ledgers, in columnar form, contain the amount of fees incurred by the sheriff's office for jailing prisoners during a specified period of time. Listed on the ledgers are the names of the prisoners from both Superior and Ordinary Courts, dates jailed, dates discharged, total days incarcerated, number of keys to cell, total amount of jail fees and status of prisoners at present time. Also included is the expense incurred by the county for bringing prisoners in from other counties, for opening up the courts, for summoning the jurors and for the sheriff's and deputy's services.