Leonard Colton Hanna, Jr. (1889-1957) was the director of M.A. Hanna & Company, a coal and iron ore shipping concern started by his father and uncles. Hanna was a major philanthropist in Cleveland, Ohio, donating over $90 million to Cleveland's cultural and charitable institutions. Hanna was an avid art collector and a trustee and principal benefactor of the Cleveland Museum of Art, but also supported the Cleveland Playhouse, University Hospitals, Karamu House and others. The collection consists of two ledger books detailing his income and expenses, including dividends and donations, which are useful for understanding the personal wealth of one of Cleveland's major philanthropists. The ledgers are part of the collection of the Western Reserve Historical Society, and were were scanned and made available online by the Ingalls Library.