Collections : [University of Michigan William L. Clements Library]

The James Wilson ledger is a volume of approximately 660 pages, made up of accounts for individuals and corporations, mostly in Hunterdon County, New Jersey, between 1794 and 1816. The collection also includes about 50 small items, mostly receipts relating to Wilson's business, that were originally enclosed in the ledger.

Wilson divided the ledger into three sections, for which he hand-numbered the pages. In the third section, beginning around 1802, he not only listed the names of his customers, but also frequently recorded their residences or occupations. Women tended to be identified as "daughter of," "wife of," or "widow of" a male relative.

Wilson's customers occupied a spectrum of social statuses. Many of the patrons were listed as farmers or artisans, but the ledger also includes accounts for professionals and gentleman as well as newly freed African Americans, household servants, and apprentices. Most of these customers seemed to reside in the towns of Lebanon, Bethlehem, and Kingwood, in Hunterdon County, New Jersey, but Wilson also traded with merchants from Trenton and Philadelphia.

In the earliest entries, dating from 1794, Wilson seems to have traded mostly in wines and spirits, including whisky, spruce beer, port, sherry, rum, cider, and claret. Most of his early customers paid in cash or "bottles returned." Further in the ledger, Wilson's sales broaden to include household goods (chiefly tea, coffee, and sugar), fabric, and clothing. In return, he received services and goods, as well as cash.

This collection also consists of approximately 50 small items, mostly receipts, at one time enclosed in the ledger. Items of note include 2 contracts, dated 1807, for schoolmaster James Hill, an undated note addressed to "Mrs. Wilson" from Theodosia Coxe about household goods, and some basic sketches in the front and end papers of the ledger. An index of the approximately 100 accounts listed under women's names may be found in the control file.

This account book kept largely by Jacob, Anne, and Anna True consists of records relating to their family business in Salisbury, Massachusetts. The True family ran a multi-purpose organization and operated it as a tavern, inn, bank, and store for foodstuffs and other goods. The volume also contains a narration and history of the extended True family, a study of the Webster family, and a 16-page recounting of the American Revolutionary War naval battle between the Bonhomme Richard and the HMS Serapis.

This account book kept largely by Jacob, Anne, and Anna True consists of records relating to their family business in Salisbury, Massachusetts. The True family ran a multi-purpose organization and operated it as a tavern, inn, bank, and store for foodstuffs and other goods. The volume also contains a narration and history of the extended True family, a study of with the Webster family, and a 16-page recounting of the American Revolutionary War naval battle between the Bonhomme Richard and the HMS Serapis.

The volume's double-entry bookkeeping includes the name of the client, with running lists of the costs and dates of purchases of goods and services, as well as records of account credits. Sales of alcoholic beverages include rum (occasionally identified as New England or West Indies), toddies, and brandy. Rum seems to be the most frequent item offered by the Trues; at times the drink is not listed by measurement, but instead as variants of "Rum and Drink at Time Taken from the Score." They sold foods, including veal, salt, sugar, molasses, turnips, pork, fish, and more. They sold cloth, linens, and clothing, such as handkerchiefs, swanskin, sheeting, silks, thread, oznabriggs, buttons, blankets, muslin, bearskin, ribbon, "ferrit," combs, sole leather, and more. The Trues also offered services, such as augur maintenance, chair repair, clothing and shoe mending, and more.

One atypical entry is an account for debtors William Temple and Capt. Edward Emerson in 1761, pertinent to expenses for the wreck of a brig, including costs associated with ballast, clearing lumber and pumping out the ship, moving the ship to Newbury, "a Treat to the people that went Down in ye Ship," temporarily storing Naval stores, taking care and sending on the ship three weeks later, and other itemizations.

Clients paid by cash, labor, or barter. Services rendered include ship work such as planking, boring holes, and caulking, raising, and framing; a "day's work," butchering. Goods offered in trade include timber, codfish, corn, silver shoe buckles, lamb, cider, charcoal, and more. Many transactions conclude with a "Settlement" statement and the signature of Jacob, Anne, or Anna True, with the purchaser's sign-off.

The volume includes a list of the crew on board the Bonhomme Richard, including Jacob and Anne's son Jacob, along with a recounting of the engagement of the Bon Homme Richard and the Serapis. A few printed newspaper illustrations were pasted into the volume, including an engraving showing the battle and framed by snakes and a "Don't Tread on Me" banner. Another shows "The Emperor Napoleon in his Coffin."

The final pages of the volume contain genealogical information respecting the Webster family.