Carbon County was created in 1843 out of Northampton and Monroe Counties, Pennsylvania so there is some confusion as to the eminent domain involved in the contents of this collection. Thomas Arner was born November 17, 1814 in Towamensing Township, Northampton County, Pennsylvania - not Carbon County as attributed to in the geni.com genealogy timeline, however he died September 3, 1846 in Upper Towamensing Township, Carbon County, Pennsylvania. In 1768 Towamensing Township was divided into East Penn Township and Franklin Township was created out of part of Old Towamensing Township in Carbon County, likewise Towamensing Township was further divided into Upper Towamensing Township. John Arner (Johann Jacob Arner 1750-1818), the sire of the Arner Family, was an early settler in Towamensing Township settling there following service in the Revolutionary War. He was a carpenter and builder. He is buried in Lehigh County. Thomas Arner was the son of Jacob (son of Johann Jacob) and Anna Maria (Dreisbach) Arner. Anna Maria Dreisbach (1791-1863) siblings were Daniel (1796-1881), Catherina Dreisbach Hartman (1800-1886) and Peter (1807-1883). Thomas siblings were Daniel Arner, Jonas Arner, Juditha Ann Arner, Celinda Arner (1825-?), Maria (Arner) Boehm, Harriet Arner. He was the husband of Celina (Salinda) Kerchner Arner and their children were William Harrison Arner (born 1840), Mary Anna (Arner) Welty (born 1842), Thomas Franklin Arner (born 1845) and Anna Catherine Arner (died 1847). His profession was attributed as carpenter (his brother Jonas was listed as carpenter in a "History of Carbon County") but from the accounts in his ledger book he also provided sundry items such as ironwork (purchased iron from the Maria Iron Works - formerly the New Hampton Furnace owned by David and John Heimbach in 1827 later by John Albright), straw, boards (milled wood), hauling, farm work. The credit arrangements noted in his book indicate that he was an entrepreneur, merchant and handyman as well. He was able to read and write but his spelling is questionable. He applied himself to many activities. He created and filed a Will in early 1846 with William Kern as Administrator. Thomas Arner died in September 1846. One of the Notes found within the ledger has Thomas Arner and William Kern co-signing a promissory note to J.D. Bauman (John D. Bauman had a saw-mill). Arner's mother was a Dreisbach and Kern's wife was Elizabeth Dreisbach (1799-1868) - all descendent from Jost/Yost Dreisbach (1764-1854) married to Anna Margaretha Solt (1764-1846) so apparently the men could have been business partners as well as relatives. In October 1846 an inventory of his possessions was made by Daniel Solt and James Brown which was presented to David Bauman as the County's Justice of Peace. From the inventory contents it can be deduced that he was a carpenter and merchant as well as a road worker and farmer. It took William Kern, as administrator of Thomas Arner's estate three years to settle the accounts and sell off the possessions within the estate. Based on the accounting of Thomas Arner's possessions, he was well off at his death. These possessions give a valuable insight into the life and the chattels of rural residents in the Nineteenth century. Related: see SC MS 0352 for William Kern Day Book. Many names listed in the accounts book are still prevalent surnames among the population known as Pennsylvania Dutch/German existing in the Lehigh Valley making the account book valuable to genealogy seekers today.