This volume contains the administrative and financial records of the church. Since the precinct of Mattapoisett was formed more than a century before it was incorporated as a distinct town (in 1857), the records do refer to the church as Rochester Second.

These ledgers contain records relating to the administration of the church and the daily lives of its members. Included within the materials are records pertaining to membership, baptisms, marriages, deatch, church meetings and ecclesiastical councils, and the administrative and financial records of the church.