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The I. Boggs Smith receipt book contains receipts, invoices, and correspondence related to Smith's purchases of goods from Philadelphia merchants between 1864 and 1867.

The I. Boggs Smith receipt book (approximately 100 pages) contains receipts, invoices, and correspondence related to Smith's purchases of goods from Philadelphia merchants between September 1864 and March 1867. The majority of items have revenue stamps affixed to them. In addition, the volume contains a small number of manuscript receipts and correspondence pertaining to Smith's finances.

I. Boggs Smith purchased items such as fabrics, dishes, shoes, oil, hardware, sugar, and fish. A few invoices pertain to publications by the American Baptist Publication Society. Many of the receipts bear illustrated letterheads. Those of A. H. Franciscus & Co. and John Doll have logos that incorporate the United States flag, and others depict objects such as stoves and oil lamps. A 2-page list of soldiers who served in Pennsylvania regiments during the Civil War is laid in the receipt book.