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This volume contains the double-entry bookkeeping records of a merchant based in Ann Arbor, Michigan, in 1849. The unidentified merchant sold a variety of goods to customers in and around Ann Arbor, Pittsfield, Whitmore Lake, Webster, and Hamburg, Michigan.

This volume (8" x 12", 145 pages) contains the double-entry bookkeeping records of a merchant based in Ann Arbor, Michigan, in 1849. The unidentified merchant sold a variety of goods to customers in and around Ann Arbor, Pittsfield, Whitmore Lake, Webster, and Hamburg, Michigan. Most pages contain running accounts for specific individuals, with debits and credits noted in two columns. Notes along the margins of many pages indicate the customer's specific location in eastern Washtenaw County or southern Livingston County.

Though the merchant most often recorded sales of "sundries," the accounts occasionally specify items such as hats, shoes, coffee, ribbon, a broom, and sugar. Occasionally, he paid for errors made in previous bills. Customers paid in cash or in kind, most frequently with foodstuffs or items of clothing and sometimes with more unusual items, including a horse and buggy (p. 14). One note concerns a boarder named Carpenter who moved into a home in late August 1849 (p. 97). Though the merchant most frequently dealt with men, the ledger documents accounts with a few women and several firms. A fragment from a letter to Charles W. Butler concerning unsold land, dated January 19, 1833, in Ann Arbor, Michigan, is laid into the volume between pages 144 and 145.

Law firm records include legal records of estates, divorces, chancery cases, and debt collection, correspondence, and numerous land records. McKee family records are also included.

The collection includes many types of legal records, including: Estates, Divorces, Chancery Cases, and debt collection papers. Correspondence is from clients, lawyers, legal firms, banks, and various land offices. Some of the larger case files include those of the Bank of Lansingburgh (New York) and the Indian Mill Creek Salt Company (Grand Rapids, Mich.). Numerous land records include: State Tax Deeds, Indentures, Mortgages, Bounty Lands for Veterans and their widows, Deeds, Plat Maps, and Receipts for land. The firm had many clients in Michigan and New York (State).

McKee family records include family correspondence, 1840s-1874, undated; legal cases, and Aaron McKee’s (father of James McKee) inheritance case, 1856-1864. Also included is the 1862 license for Ball and McKee and a letter of protest over the removal of the soldiers’ memorial in Grand Rapids, 1908.

Processing Note: Personal materials of John Ball were apparently removed when this collection first came to the Clarke and became the John Ball Family Papers.