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

These two volumes contain complementary financial records kept by Andrew Thompson, a merchant in Chester County, Pennsylvania, who traded foodstuffs and alcohol, particularly whiskey, in the early 1800s. One volume lists daily transactions and the other tracks running accounts with specific individuals. Each contains additional laid-in items such as receipts, financial records, and notes.

These two volumes contain complementary financial records kept by Andrew Thompson, a merchant in Chester County, Pennsylvania, who traded foodstuffs and alcohol in the early 1800s. The first volume holds chronological accounts of Thompson's daily transactions between April 2, 1816, and August 28, 1821. Each entry typically reflects an individual purchase, and corresponds with a running account kept in the accompanying volume. Thompson most frequently sold whiskey, which constituted the entirety of his sales on several occasions. Other entries reflect the costs of labor, including sawing work; at least one regards a "coloured man" who assisted in "diging for pipes in meadow" (February 25, 1817). Receipts and financial records laid into the volume often correspond with the dates of accounts; one loose item also contains a poem (June 10, 1820). Two pages in the back of the volume document Thompson's accounts with "Stiles," from whom he bought oats, rye, and whiskey in bulk.

The second volume contains similar accounts for the same types of goods, kept as running totals with specific individuals, as well as an index of Thompson's customers, who included several women. Entries in this volume correspond with those in the first, and some are accompanied by signed notes verifying that they had been settled. Receipts and other financial records are similarly laid into this volume, and they include an unofficial copy of a court summons, signed by Samuel Wilson of Chester County, Pennsylvania (February 28, 1818; p. 130). Every other page of this volume is numbered, and it contains in total approximately 532 total pages.

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.