The timebook contains the names of construction workers on the Sierra Valley and Mohawk Railroad. Notations refer to hours worked and wages paid. There are references to Chinese laborers.

The Sierra Valley & Mohawk Railroad was incorporated October 1, 1885. It ran westerly about 39 miles from near the present location of Plumas Junction to Mohawk, near the town of Blarisden, California. Name changes occurred with the incorporation of the Sierra Valley Railroad (January 4, 1895) and the Sierra & Mohawk Railway (incorporated June 14, 1911). The branch came under the control of the Nevada-California-Oregon Railway in 1900, and was consolidated with it on January 1, 1915, becoming known as the Sierra Valley Branch. It was abandoned in 1918 after purchase by the Western Pacific.

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