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Location
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Notes
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1
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Whiterun
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Halls of the Dead Catacombs (in the first room, go down the left stairs and it will be to your left)
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2
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Whiterun
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Dragonsreach (Jarl's room)
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3
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Whiterun
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Jorrvaskr (Kodlak's room)
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4
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Solitude
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Blue Palace (Jarl's room)
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5
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Solitude
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Proudspire Manor (must be purchased for 25 000 gold)
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6
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Riften
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Mistveil Keep (Jarl's room)
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7
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Windhelm
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Palace of the Kings (Wuunferth's Room)
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8
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Windhelm
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House of Clan Shatter-Shield
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9
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Markarth
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Treasury House (end table in Thonar's bedroom, which is the left from the front door)
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10
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Markarth
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Understone Keep - Dwemer Museum (on a table in the first room to the left)
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11
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College of Winterhold
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Arch-Mage's Quarters
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12
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Dead Crone Rock
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On the table on the roof of the keep, next to a dragon word wall.
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13
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Black-Briar Lodge
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East-northeast of Riften (second floor bedroom, next to bed)
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14
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Ansilvund Burial Chambers
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Northeast of Shor's Stone and due north of Riften.
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15
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Stony Creek Cave
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South of the Eastmarch Imperial Camp (last room on the table)
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16
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Rannveig's Fast
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After falling down the trapdoor in front of the chest and Dragon Word Wall)
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17
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Fellglow Keep
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Northeast of Whiterun (straight up the stairs and to the right)
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18
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Dainty Sload
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Ship along the coast southwest of the Solitude Lighthouse
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19
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Sunderstone Gorge
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On the table with two bodies in front of the Dragon Word Wall.
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20
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Yngvild
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The island northeast of Dawnstar (very last room near the end)
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21
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Hob's Fall Cave
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On the northern coast, directly between Dawnstar and Winterhold. Near the alchemy set.
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22
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Thalmor Embassy
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Elenwen's Solar on the second floor.
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23
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Pinewatch
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In a house west of Helgen there is a secret hideout accessible from the basement.
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24
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Dark Brotherhood Sanctuary
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Astrid's room. Still accessible after the Death Incarnate quest.
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