This account book, possibly kept by Simon Emery (1727-1790) of Kittery, Province of Massachusetts Bay, contains five pages of debts, credits, and memos related to court fees, hay, and agricultural labor.
- Page 1: "Memorandm. to procure the Boston Post Bay for Monday July 27, 1752" and weighing of Emery's hay at Col. Sparhawks Barn 1763.
- Slip laid between blank pages 2-3: "MR Danel Emery I Desir you will bill these rites to Day to bee tried Monday com senet Jenery 2 1768."
- Pages 4-5: December 15, 1762-June 21, 1763, containing entries for debts owed in a court case: Simon Emery vs. Peter William, Jr., December 15, 1762. The entries were for "Blanks & fetching," "Currying to ye. Officer," "Proveing Account," judgement and taxing, travel and attendance, filing, and drawing writs. Below is a list of cases "vs Moses Wadlin," "vs Joseph Gatchel, Jr.," "vs David Boyce," "Wm. Parker, Esqr. vs Thomas Gubtail," "Simon Emery vs Abijah Stevens."
- Pages 6-9: Blank.
- Pages 10-11: Debts owed by Simon Emery, July 29, 1761-March 18, 1763. Twenty-eight entries for cash, with mostly unnamed recipients. One is with Noah Ricker. The accounts were for posting accounts, writing, "Quamphegon wth. corn," cash at Portsmouth, English hay to M. H., a days' work, and hay (Robts. & Smith).
- Pages 12-15: Blank.
On the back cover is a crass manuscript poem, "An Epitaph," respecting the death and burial of a teenage woman who refused to have sex with men or masturbate while alive:
"An Epitaph / Here lies the body of a Beauteous Maid / Whose Secret parts, No man Did Ev'r Invade / Scarce her own hand she would Admit to touch / That Virgin Spring Altho. it Itch'd so much / She Dyed at Eighteen years of Age, & then / She gave to worms what she Deny'd to men / It was her last request with Dying groans / To have no Tomb at all, if built with stones / Such Vigorous things she always us'd to wave / For fear they would Disturb her in the grave"
