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This collection contains 2 letters and 1 account book related to the family of Frederick Shinckle, a leather worker who lived in Philadelphia, Pennsylvania, at the turn of the 19th century. The letters concern his son Frederick's travels and his daughter-in-law Margaret's financial difficulties. The account book records the finances of his estate following the elder Frederick's death in 1810.

This collection contains 2 letters (3 pages) and 1 account book (15 pages) related to the family of Frederick Shinckle, a leather worker who lived in Philadelphia, Pennsylvania, at the turn of the 19th century. The letters concern his son Frederick's travels and his daughter-in-law Margaret's financial difficulties. The account book records the finances of the elder Frederick's estate following his death in 1810.

Frederick Shinckle, Jr., wrote a letter to his parents, Frederick and Salome Shinckle, from New York on December 4, 1789, in which he briefly discussed a 5-day voyage to New York and alluded to some financial difficulties. He reported North Carolina's adoption of the United States Constitution by a margin of 18 votes. His wife Margaret wrote to her father-in-law on May 12, 1790, from Philadelphia. She reacted negatively to his request that she move her belongings to a different room in his home and described her destitution and other difficulties she and her children suffered when her husband was separated from them.

An unknown executor compiled an account book respecting the financial affairs of Frederick Shinckle's estate after his death in April 1810. The volume has two overlapping sections: the first contains accounts dated May 4, 1810-January 27, 1819; the second, titled "Account of Vents appertaining to Estate of F. Shinckle," contains accounts dated April 10, 1812-March 11, 1817. Shinckle's estate paid a regular remittance to his widow, to taxes, and to repair-related fees, among other expenses. The estate received payments from banks, bonds, "Louisiana stock," and individual debtors. A 2-page item containing 4 columns of similar financial records is laid into the volume.

The Thomas Leyland Company account books are two volumes of records for the slave ships Hannah (1789-90) and Jenny (1792-1793), traveling from Liverpool to Africa, then across the Atlantic to Jamaica and other West Indian Islands. The books record the goods sold in each port, such as slaves, fabric, and sugar, and contain details on seamen's wages and instructions to the captain for the treatment of slaves.

The Thomas Leyland Company account books are two volumes of records for the slave ships Hannah (1789-90) and Jenny (1792-1793), which made trips from Liverpool to Africa, then across the Atlantic to Jamaica and other West Indian Islands. These record the goods (sugar, food, arms, and cloth) and slaves sold in each port, and contain details on seamen's wages and instructions to ship captains for the treatment of slaves.

The first volume documents the 2nd voyage of the Ship Hannah, captained by Charles Wilson (39 pages). The ship sailed from Liverpool on July 3, 1789, to the Calabar River in Africa (present day Nigeria), then to Barbadoes; Dominica; and Kingston, Jamaica; and finally back to Liverpool in December 1790.

The account book opens with directions to the captain, instructing him on the ship's itinerary and what to sell and purchase on the journey. The note also cautioned the captain to treat his crew with humanity and to show the "utmost tenderness to the Negroes" (page 1). The next item is the shipment invoice, which includes food (white barley, corn, rice, peas, beans, beef, salt, and bread), liquor (brandy, port, sherry), china, fabric and clothing (hats, trousers, jackets, silk, cotton, romal and photaes), arms (gunpowder, muskets, French guns, and knives), and purchased items including tobacco, wine, rum, sugar, raisins, cotton, sailcloth, iron, and gunpowder (pages 5-13). Page 15 contains a list of the 30 officers and seamen on board the Hannah, with their names, rank or profession, wages per month, and total pay. Professions included master, mate, carpenter, cooper, steward, surgeon, cook, and seaman. Pages 16-20 contain lists of trader's names along with notes on disbursements and what they purchased. Pages 22-24 cover accounts for the 294 slaves sold at Kingston, Jamaica, with details on the purchasers, prices, and types of slaves sold (privileged men, privileged women, cargo men, cargo women, men boys, women girls, boys, and girls). Finally, pages 25-32 provide information about the total amount of sugar purchased in Jamaica for Thomas Leyland, and the accounts of goods sold to various traders in the West Indies, including William Daggers of Kingston, Jamaica; Barton and Gibbald of Barbados; and Neilson and Heathcote of Dominica.

The second volume documents the first voyage of the Ship Jenny, captained by William Stringer (29 pages). The Jenny left Liverpool on November 27, 1792, and arrived at the Zaire River (Congo) off the coast of Angola on February 18, 1793. They arrived at the port town of Emboma (today Boma, Kongo Central) on February 23, 1793, then at Barbadoes (May 6, 1793), St. Vincent (May 7, 1793), Grenada (May 8, 1793), and finally Kingston, Jamaica (May 18, 1793).

The record keeping for both volumes is similar. The account book opens with an itinerary of the trade mission and instructions for the captain on selling and purchasing cargo (pages 1-3). Following that are the invoice for goods shipped and purchased (page 5-14), a list of the 29 officers and seamen on board (page 15), tradesmen's notes and disbursements (pages 16-20), sales for 250 slaves (pages 21-23), and accounts with Thomas Leyland, who funded the expedition (pages 24-29).

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.

The William Eighinger ledger contains two sections: a ledger kept by a Baltimore shipping merchant between 1798 and 1801 and math problems and copied compositions compiled by George Eighinger in 1850. The accounts pertain to the shipment of goods between North America, the Caribbean, and Germany, and the copied material includes a narrative told from the point of view of a slave.

This volume contains 2 sections: a ledger kept by a Baltimore shipping merchant between 1798 and 1801 (about 105 pages) and math problems and copied compositions compiled by George Eighinger in 1850 (5 pages).

The financial records intermittently cover the period from October 1, 1798, to June 24, 1801, on pages numbered 47-144 and 188-211; some pages have been torn from the book. The accounts concern the affairs of a Baltimore shipping merchant who imported linens and other items from Europe while exporting coffee, tobacco, sugar, and other goods to Bremen, Hamburg, and other German ports. Each entry reflects a transaction with a merchant, and the ledger often records the names of the ships carrying the cargo, as well as inventories, prices, the names of shipmasters, and consignment agents' marks. The ledger occasionally includes costs of storage or insurance. On December 31, 1799, the bookkeeper recorded "postage of 1798 & 1799" (pp. 131-133). Cartoonish drawings illustrate a few pages throughout the accounts (e.g. pages 93 and 239).

The pages numbered 235-239 contain arithmetic problems, copied prose, and cartoons by George Eighinger, who received the book from Nash G. Camp on March 4, 1850. The pages, which are labeled "Compound Subtraction" and "Compound Addition," include a narrative told from the point of view of a slave (p. 235).