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Jacob A. Kip, a Dutch-descended New Yorker, kept this account book between 1742 and 1780, recording his customers' purchases. Kip operated a tavern and ran a ferry across the East River between Manhattan and Brooklyn. The accounts include debtors' names, goods or services, and prices. Tavern accounts contain ongoing purchases of mugs, drams, and other relatively small amounts of alcoholic beverages (such as beer, cider, rum, wine, gin, grog, sling, toddies, and punch), tobacco, occasional breakfasts, and dinners. Ferry-related charges include the number of people (e.g., transport of a man, a wife, and a servant) and horses, and/or the goods being transported. Kip wrote phonetically in English and Dutch, and a number of his clients had Dutch surnames. Rarely, Kip noted the professions of his customers (such as a schoolteacher and a clerk).

Jacob A. Kip, a Dutch-descended New Yorker, kept this account book between 1742 and 1780, recording his customers' purchases. Kip operated a tavern and ran a ferry across the East River between Manhattan and Brooklyn. The accounts include debtors' names, goods or services, and prices. Tavern accounts contain ongoing purchases of mugs, drams, and other relatively small amounts of alcoholic beverages (such as beer, cider, rum, wine, gin, grog, sling, toddies, and punch), tobacco, occasional breakfasts, and dinners. Ferry-related charges include the number of people (e.g., transport of a man, a wife, and a servant) and horses, and/or the goods being transported.

Kip wrote phonetically in English and Dutch, and a number of his clients had Dutch surnames. Rarely, Kip noted the professions of his customers (such as a schoolteacher and a clerk).

This ledger, kept by John L. Tillinghast between 1786 and 1789, contains financial records related to his New York distillery. Tillinghast primarily traded rum, and his customers included prominent New York residents such as Isaac Roosevelt and Henry Rutgers.

This ledger, kept by John L. Tillinghast between November 11, 1786, and June 11, 1789, contains 110 pages of financial records related to his New York distillery. Each entry documents transactions with a particular individual or company, with facing pages providing debits and credits. Tillinghast primarily sold rum, wine, and shrub, with rum usually priced by the barrel. His accounts also document payments for sugar, fruit juices, labor, and molasses. Though all of the accounts were written in New York, Tillinghast recorded dealings from business trips to Alexandria, Virginia (p. 2); Charleston, South Carolina (p. 4); Yorktown, Virginia (p. 20); and Providence, Rhode Island (p. 41). He also sent goods for "speculation," including a consignment of pimentos to Amsterdam (p. 46).

His accounts occasionally contain additional information, such as the names of consignment agents and ships' masters, the different prices of wine in New York and Charleston (p. 4), and transactions with a notary public in Yorktown (p. 20). Other accounts reflect the purchase of salt, cherry rum, and cordial (p. 17). Though he most frequently received payments in cash, he accepted sugar as exchange from Isaac Roosevelt (p. 9), allowed Henry Ort to pay for his liquor by working in the distillery (pp. 14 and 48), and accepted waived rent as payment from Henry Rutgers (p. 19).

• Marinus Willett (p. 3)
• Isaac Roosevelt (p. 9)
• Doctor Malachi Treat (p. 10)
• Henry Rutgers (p. 19)
• George Clinton, Esquire (p. 37)

The account book also holds "stock accounts" on pages 1, 11, 25, 35, 40, and 47, as well as "commission accounts" on pages 6, 34, and 49.