In this account book, James L. Burkhalter of Maquon, Illinois, recorded financial transactions for his building and contracting business from 1873 to 1875, with many appearing to relate to laborers working on his projects. Portions of the volume are arranged by individual, while others are organized as a daybook, noting daily transactions. Payments were made predominantly with cash, though some entries include items like horse feed, boarding bills, lumber, whiskey, and tobacco. Credits principally relate to wages owed by Burkhalter. Occasional details hint at the types of projects and activities supporting them, like payments for work on bridges, stonework, hauling loads of stone and sand, working in quarries, and making deeds. Main projects appear to have been on Wolf Bridge and Court Creek Bridge, and several accounts detail expenses relating to them. At least three entries relate to the cost of making a coffin (see pages facing numerated pages 40, 48, and 56).
Burkhalter included several financial accounts that appear personal in nature, including several monthly tallies of expenses for foodstuffs and sundries, as well as earnings for tasks like making deeds, executions, and mortgages, filing saws and cutting frames, among others. One chart labelled "Time Book" spans October to December 1874 and tracks total days worked for several individuals and their earnings.
Miscellaneous entries include an inventory of furniture; accounts with the Maquon School District; measurements for the "North Crib," "South Crib," Littlers Creek Bridge, and South Pier. Several pages at the end of the volume include accounts of men getting liquor and whiskey and notes dates of when individuals got drunk.
James L. Burkhalter was born in 1835 to David and Mary (Marks) Burkhalter. He worked as a carpenter and labored in the building trades from 1852 onwards. In 1856 he moved from Pennsylvania to Galesburg, Illinois, before settling in Maquon, Illinois. He married Martha E. Adle in 1858, with whom he had at least eight children (Charles F., Henry L., James, Dessie, John, Nellie, Robert, and Alvin P.). James L. Burkhalter served in the Civil War with Co. F of the 86th Illinois Infantry Regiment. Following the war, Burkhalter continued working in the lumber business and as a contractor and builder, and later he was elected Knox County Treasurer several times and worked with the Farmers' and Mechanics' Bank. He moved back to Galesburg in 1884, where he lived until his death in 1908.