Luther Blue was an attorney in Brookhaven, Mississippi, during the late 1850s and early 1860s. He served in Company F, Fourth Mississippi Cavalry, and Company E, Hughes' Cavalry, during the Civil War. Philip and Luther Blue, Jr., sons of Luther Blue, resided in Lincoln County, Mississippi, through the 1920s.

The two account books cover a variety of topics and individuals. The first account book contains information on court cases and business transactions of Luther Blue in 1859 and 1860, accounts for a dry-goods store from 1873 and 1874, records of lumber sales, promissory notes for February 1896, accounts of a dry-goods store in 1912, and letters from Luther Blue, J .J. Whitney, E. B. Applewhite, E. J. Bowen, and C. B. Smith concerning Blue's absence from his regiment during the Civil War. The second account book contains accounts for a dry-goods store dating from 1913 to 1937. It also includes intermittent accounts for lumber sales and work for hire.

The folder of miscellaneous papers and records removed from the account books includes articles of agreement between Edwin Bessonett, James Gonegal, and Robert Moore dated March 28, 1861, an oath of allegiance signed by Luther Blue on June 12, 1865, an 1888-1889 Friendship Alliance, No. 138, membership card for Blue, timber estimates for 1926, and business cards of Blue.

1. Ledgers. 1859-1937. 2 bound volumes.
2. Papers and Records (Miscellaneous). 1861-1926 (scattered); n.d. 1 folder.