This is a journal maintained by Chettiars' (Nattukkottai) Chamber of Commerce, containing entries for salary paid for January 1935 to January 1944. The journal pages are numbered 43 to 133. Each entry indicates amount, date and recipient's signature. Starting from February 1942 (page 124), the year indication switches from Gregorian year to Japanese imperial year. Most entries are affixed with stamp/s of Straits Settlements or Malaya.