This sub-series includes correspondence and various files regarding L.M. Bowers' real estate investments in the region of Binghamton, New York. Most of Bowers' properties were investments, but several buildings were donated to charitable causes, and the Bowers family resided in 100 and 203 Main Street. Properties are often documented through lease and mortgage files, reciepts for renovations, and financial ledgers. Several of the Binghamton properties were also working farms, and reciepts include purchases of livestock and farm equipment.

Early Bowers financial records did not identify which property an expense was related to, so many reciepts related to these properties are found in the Receipts sub-series, especially related to the decoration of the Bowers family's residence at 203 Main St.