Black's Law Dictionary (2nd edition)dictionaries

Cost-Book

A book in which a number of adventurers who have obtained per-mission to work a lode, and have agreed to share the enterprise in certain proportions, enter the agreement, and from time to time the receipts and expenditures of the mlne, the names of the shareholders, their respec-tlve accounts with the mlne, and transfers of shares. These associations are called “Cost-Book Mining Companies,” and are governed by the general law of partnership. LlndL Partn. *147

Source: Black’s Law Dictionary 2nd Ed (1910)