Alias /ledger-smb /some/path/to/ledger-smb/

<Directory /some/path/to/ledger-smb>
  AllowOverride All
  AddHandler cgi-script .pl
  Options ExecCGI Includes FollowSymlinks
  Order Allow,Deny
  Allow from All
</Directory>

<Directory /some/path/to/ledger-smb/users>
  Order Deny,Allow
  Deny from All
</Directory>