Fukuoka Tsukinori (1848-1927) was the first Mayor of Matsue City. He made efforts to promote the development of Matsue during his term of office (1889-1911), and wrote such official affairs in his pocketbooks. This document is one of his pocketbooks, and we can perceive the measures for the promotion of Matsue, specially flotation of a loan for dredging of Matue port.