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

M. T. Bennett, Jr. & Co. kept this pre-printed business ledger of detailed information about shipments of coal by this Fall River, Massachusetts, company (87 pages used out of 384 total). Each entry includes the date, No. of Pock., name of vessel, received/credited to, delivered/charged to, article (i.e. type of coal), No. of B. L., tons & 20th, price of freight, gross freight, advance to captain, discharging, net freight, invoice price, amount of invoice, and other remarks. The company's letterhead reads "M. T. Bennett, Jr. & Co., wholesale and retail dealers in Delaware and Hudson Canal company's Lackawanna, 'Fulton,' Stout,' (Lehigh,) Scranton, Wilkesbarre and Bituminous Coal."

M. T. Bennett, Jr. & Co. kept this pre-printed business ledger of detailed information about shipments of coal by this Fall River, Massachusetts, company (87 pages used out of 384 total). Each entry includes the date, No. of Pock., name of vessel, received/credited to, delivered/charged to, article (i.e. type of coal), No. of B. L., tons & 20th, price of freight, gross freight, advance to captain, discharging, net freight, invoice price, amount of invoice, and other remarks.

Laid into the volume is a partially printed receipt for "cargo" shipped aboard the schooner W. S. Mount, paid July 30, 1877. The printed header reads "M. T. Bennett, Jr. & Co., wholesale and retail dealers in Delaware and Hudson Canal Company's Lackawanna, 'Fulton,' Stout,' (Lehigh,) Scranton, Wilkesbarre and Bituminous Coal."

This 93-page journal and account book chronicles a year in the life of Nehemiah S. Hayden, a sailor and shipbuilder from Essex, Connecticut, including voyages aboard the John H. Elliott to Antwerp, Belgium, and the clipper ship Frederick Gebhard to Savannah, Georgia. On 80 pages of journal entries, Hayden recounted the weather, shipboard tasks, and movement of other vessels, and offered brief glimpses of his personal life on and off ship. Five scattered pages of accounts entries detail Hayden's expenses for clothing, sundries, and services for 1858. Completing the volume is an anonymous 8-page work of prose (including the date January 15, 1858), telling the story of a young woman's heartbreak over the loss of her sailor love and his return to her after his rescue by an English ship. The front and back pastedowns bear sketches of a three-masted, square rigged ship (apparently the Frederick Gebhard) and a two-masted, gaff rigged vessel.

This 93-page journal and account book chronicles a year in the life of Nehemiah S. Hayden, a sailor and shipbuilder from Essex, Connecticut, including voyages aboard the John H. Elliott to Antwerp, Belgium, and the clipper ship Frederick Gebhard to Savannah, Georgia.

The journal portion (80 pages) dates from January 1 to December 6, 1858, and documents Hayden's life in Essex, Connecticut, onboard the sailing vessel John H. Elliott, and while docked in Antwerp, Belgium. Notations of daily weather, particularly the wind, are prominent throughout. While in Essex, Hayden noted visits with friends and family (including a young woman nicknamed "Chick"), mail sent and received, and church services attended. He went clamming, duck hunting, and sailing near home, and he committed himself to a yearlong temperance pledge. At sea, he chronicled daily tasks, encounters with other ships, and the logistics of sailing operations. While in port, he took walks with crewmembers, sent mail, and completed numerous painting and construction projects (including installation of passenger berths) on the ship. He went sightseeing in Brussels for a day. His ship set sail in July for a return voyage by way of Dover.

The December 1858 entries describe Hayden's time in Savannah, Georgia, while aboard the ship Frederick Gebhard (which he joined in October 1858). Several members of the crew (including several black men) took an excursion into town one day and went oyster gathering another. Before setting sail, the ship took on a number of men including "a large bear," who later got into a fight with "Turk."

Five scattered pages of accounts entries detail Hayden's expenses for clothing, sundries, and services for 1858. Completing the volume is an anonymous 8-page work of prose (including the date January 15, 1858), telling the story of a young woman's heartbreak over the loss of her sailor love and his return to her after his rescue by an English ship. The front and back pastedowns bear sketches of a three-masted, square rigged ship and a two-masted, gaff rigged vessel.

This volume contains nine pages of accounts, beginning with the purchase of "Brewster Farm" at Newington, New Hampshire, in September 1870. Scattered accounts document the sale of a portion of the farm to L. L. De'Rochement, annual rentals of pastureland, and the sale of pears, apples, cider, and hay. The document concludes March 30, 1880. The bookkeeper recorded his entries in a slim blank book with printed covers, sold by Cutter Tower & Co. Stationers, No. 89 Devonshire Street, Boston. The front cover bears the title "Writing Book" and an illustration of a hand holding a steel pen. The back cover shows a multiplication table and chart.

This volume contains nine pages of accounts, beginning with the purchase of "Brewster Farm" at Newington, New Hampshire, in September 1870. Scattered accounting documents the sale of a portion of the farm to L. L. De'Rochement, annual rentals of pastureland, and the sale of pears, apples, cider, and hay. The document concludes March 30, 1880.

The bookkeeper recorded his entries in a slim blank book with printed covers, sold by Cutter Tower & Co. Stationers, No. 89 Devonshire Street, Boston. The front cover bears the title "Writing Book" and an illustration of a hand holding a steel pen. The back cover shows a multiplication table and chart.

The first section of this volume contains 73 pages of accounting records for the New York and Canada Line, which shipped cargo on the Northeast Atlantic seaboard and along the St. Lawrence Seaway. The entries date from 1869 to 1873. A second section of the volume contains accounting and inventory records for an unidentified slate company, between 1889 and 1910. The final page contains a single entry by an unknown party for a lumber purchase in 1921.

The first section of this volume contains 73 pages of accounting records for the New York and Canada Line, which shipped cargo on the Northeast Atlantic seaboard and along the St. Lawrence Seaway. The entries date from 1869 to 1873 and they contain varying levels of detail, such as boat names; Captains' names; expenses (such as towing and freight fees); Captains' compensation; monetary details (such as monies exchanged by cash or check, and rates based upon a gold standard); and cargo (such as salt, coal/egg coal, pitch, rosin, clay, tobacco, and provisions).

Destinations referenced include:

• Albany, New York
• Burlington, Vermont
• Cleveland, Ohio
• Cornwall, Canada
• Fort Edward, New York
• Hillsborough, New York
• Montréal, Canada
• New York, New York
• Philadelphia, Pennsylvania
• Québec, Canada
• Richelieu, Québec, Canada
• Whitehall, New York

The second section of the volume, consisting of 24 pages, contains accounting and inventory records from 1889-1910 for an unidentified slate company.

The final page contains a single entry by an unknown party for a lumber purchase in 1921.

The New York Militia account book is a volume of financial and personnel records for a voluntary militia based in New York City between 1802 and 1814. Abraham Varick, the record keeper, documented the militia members and their payments for subscriptions and other expenses.

The New York Militia account book (129 pages) is a volume of financial and personnel records for a volunteer militia based in New York City between 1802 and 1814. The accounts were recorded by Abraham Varick. The first two pages provide an index of the members and their accounts. On pages 1-3 is an overview of "cash" (contributions for refreshments, room hire, cloth, drum sticks, etc.) and "contra" (expenses for militia needs). Pages 5-119 contain accounts for the members with a ledger entry labeled "entered" for subscription payments, and "contra" for payouts of cash or balances. During the War of 1812, the militia experienced an increase in membership. The accounts for this period (1812-1814) include additional accounts for subsistence rations (pages 87-119). Page 127 lists the company's funds.

For a list of militia members see additional descriptive data.

This collection is made up of correspondence, financial records, and other items related to the Parsons, Gerrish, and Lewis families of York County, Maine. Most of the material directly relates to Edwin Parsons; his first cousin, Abigail Lewis; and her husband, Benjamin H. Gerrish.

This collection is made up of correspondence, financial records, and other items related to the Parsons, Gerrish, and Lewis families of York County, Maine. Most of the material directly relates to Edwin Parsons; his first cousin, Abigail Lewis; and her husband, Benjamin H. Gerrish.

The Correspondence series (around 400 items) comprises the bulk of the collection; most items are incoming and outgoing letters of Edwin Parsons and Abigail Lewis Gerrish. Both Parsons and Gerrish received personal letters from their uncle, Usher Parsons of Providence, Rhode Island. Many of the earliest items are incoming business letters to Edwin Parsons and Edward's letters to his parents about life in Savannah, Georgia. Isaac Scott wrote to Parsons about cotton sales and specific business matters pertaining to the firm J. D. Carhart & Scott. He also mentioned his desire to purchase a male slave (January 15, 1846) and a house in Macon, Georgia. One of Edwin Parsons's letters refers to a woman's fear that her children would begin speaking in an African American dialect after living in Savannah (May 26, 1844). Around 1850, Abigail Lewis Gerrish began to receive personal letters from female friends and family members (often from Charlestown, Massachusetts). Her correspondents included her brother, William Lewis, who also occasionally wrote to her husband, Benjamin H. Gerrish. Though many correspondents wrote to Gerrish during the Civil War, few directly referred to fighting.

The Documents series (15 items) is comprised of indentures and other documents of Benjamin H. Gerrish and Oliver Parsons. Many of the items concern real and personal property; two pertain to the estates of Elizabeth Gerrish and Samuel Hill. One indenture binds Charles Tucker to Benjamin H. Gerrish to learn the art of farming.

Most of the Financial Papers and Receipts (around 130 items, 1785-1889) relate to the financial affairs of Benjamin H. Gerrish of South Berwick, Maine. Items include partially printed and manuscript account books, receipts, and other documents. Other individuals represented are Miriam Gerrish, Betsey Gerrish, Elizabeth F. Gerrish, Daniel Lewis, John Lewis, and members of the Parsons family. The materials relate to goods and services, surveying, railroads, and estate administration. The 7 account books belonged to Joseph U. Parsons, E[dwin] Parsons, and unidentified individuals. Accounts primarily relate to personal expenses, mostly in Savannah, Georgia. A book belonging to Benjamin H. Gerrish concerns land in South Berwick, Maine.

The Fragments and Miscellaneous series (26 items) is made up of manuscript, printed, and ephemeral items, including notes, calling and visiting cards, recipes, two lists of property on "Fairbanks Farm" in Holliston, Massachusetts, a blank form from the Maine Mutual Fire Insurance Company, and a copy of the Eastern Star newspaper (February 7, 1879). Thirteen items are fragments of letters, financial records, or other items.

The Perdue family account book and journal contains financial accounts, employment records, and diary entries related to William Folliard Perdue of Wagontown, Pennsylvania. Much of the volume pertains to family news, local travel, and farm work.

The Perdue family account book and journal (152 pages) contains financial accounts, employment records, and diary entries related to William Folliard Perdue of Wagontown, Pennsylvania. The first (unnumbered) page contains a recipe for a rheumatism treatment and instructions for washing clothes. Pages numbered 1-4 contain financial accounts, mostly related to wheat and other crops (1843-1844).

Pages 5-151 contain employment records ("Time Accounts") and irregular diary entries covering the years 1843-1877, the bulk of which are dated from 1845-1876. William F. Perdue maintained records of the number of days or partial days that laborers worked on his farm and wrote diary entries and notes alongside and between these records. He commented on workers, farm work, livestock, and crops such as potatoes, corn, wheat, and oats. Perdue often mentioned visits to or from family members and acquaintances, and sometimes attended religious meetings, political meetings, or other social events. An entry dated January 1, 1848, reports his marriage to Emily Pyle. Page 92 contains list of fruit trees planted in the spring of 1860.

William's daughter Annie signed some entries dated 1861, and the subsequent entries, many of which concern local funerals, visits to or from family members, and other social activities, were written by an author or authors who referred to William F. Perdue as "Papa." Brief letters, a receipt, and recipes are laid into the volume, and newspaper clippings are pasted onto the endpapers.

These two account books record the income and expenses of Peter F. Wheeler, a palm leaf splitter and farmer who lived in Grafton and Petersham, Massachusetts, in the mid-19th century. One volume primarily concerns the costs of finishing calfskins and other labor performed in Grafton between 1832 and 1847, and the second records Wheeler's finances between 1860 and 1872.

These two account books record the income and expenses of Peter F. Wheeler, a palm leaf splitter and farmer who lived in Grafton and Petersham, Massachusetts, in the mid-19th century. The first volume (84 pages) primarily concerns the costs of finishing animal skins in Grafton, Massachusetts, between September 1832 and September 1849, and the second (170 pages) details Wheeler's finances, including the income he earned as a palm leaf splitter and general laborer.

Volume 1 primarily contains accounts related to the costs of numerous types of labor in Grafton, Massachusetts. The first 79 pages consist of personal accounts Peter F. Wheeler kept between September 1832 and September 1849, pertaining to the cost of working with animal hides. Pages 19 through 75 record Wheeler's accounts with "Captain Jona. Warren," for whom Wheeler finished boots, hides, and other leather products between September 1842 and April 1847. Three pages of accounts note Wheeler's work finishing calfskins and doing other labor in Grafton and Petersham between September 1847 and September 1849. These accounts are followed by 5 pages covering labor done by Samuel W. Flagg, Moses Hook, and Elisha W. Hinds between April 1844 and January 27, 1847, including a record of the days they were absent from work.

Volume 2 contains 170 pages of personal accounts Wheeler kept between February 1860 and October 1872, while he lived and worked in Petersham, Massachusetts. Most of these are double entry accounts that show Wheeler's credits and debits with farmers for whom he split palm leaves and worked as a farm laborer by hoeing, planting, plowing, and haying. He often received payment in foodstuffs, such as apples, potatoes, and butter, and in labor. Employers included Adin Tolman, Josiah B. Goddard, and Moses Gates, and in the late 1860s, Wheeler often worked on boards for the firm Eaton & Dunn. At least four accounts reflect women's expenses; in exchange for their labor, Wheeler provided clothing, whiskey, and similar items (pp. 36-37, 82-83, 102-103, 116-117, 128-129). The accounts on page 158 list the cost for sending mail in Denison, Iowa, between 1867 and 1872. Supplemental financial notes at the end of the volume include cash and other items received (pp. 151-157, July 5, 1867-October 31, 1872), cash paid (p. 160, November 1, 1866-July 6, 1872), taxes paid to Petersham, Massachusetts (p. 161, August 30, 1869-October 31, 1871), and expenses (pp. 166-170, May 7, 1862-May 3, 1864).

Sixteen notes and receipts are laid into the volume, including a page of genealogical information about Justus H. Tillman of Columbia, South Carolina, and two tax receipts from 1868 and 1872.

This account book contains Peter Van Schaack's financial records from his bookstore and printing business in Kinderhook, New York, which he recorded between 1832 and 1835. Also included are records of his payments and receipts on behalf of "V. S. & P." between 1834 and 1845.

This account book contains Peter Van Schaack's financial records from his bookstore and printing business in Kinderhook, New York, which he recorded between 1832 and 1835. Also included are records of his payments and receipts on behalf of "V.S. & P." between 1834 and 1845. The volume is made up of 58 numbered pages, beginning with page 79. The first 78 pages are not present.

Pages 79-127 and 139 contain Peter Van Schaack's accounts with individuals and organizations between 1832 and 1835. Buyers purchased published books, printing jobs, blank books, copies of the Columbia Sentinel, quills, ink, and other items related to the printing and publishing industries. Each page contains double-entry bookkeeping figures; most paid for Van Schaack's services with cash or checks. Pages 130-137 regard money Van Schaack paid and collected for the "V.S. & P." company between 1834 and 1845. Three loose pages of accounts are laid into the volume.

An unidentified author used part of the first 4 pages and the final page to work out algebraic solutions for arithmetic sequence problems. The endpapers of the volume are blue-gray, with printed images reflecting its manufacture and sale by Knowlton & Rice of Watertown, New York.

The Peter Warren papers are the letters, documents, and financial papers of Admiral Peter Warren, the British naval officer who led the siege of the French fortress at Louisbourg in 1745. The collection primarily contains material related to the Louisburg expedition in 1745 and the British occupation of the outpost. The Peter Warren papers were originally part of the Thomas Gage papers.

The Peter Warren papers (268 items) are the letters, documents, and financial papers of Admiral Peter Warren, the British naval officer who led the siege of the French fortress at Louisbourg in 1745. The collection primarily contains material related to the Louisburg expedition in 1745 and the British occupation of the outpost. Included are communications with navy commissioners and treasury officials; monthly pay lists of carpenters, masons, smiths, and laborers; accounts of fuel and building materials purchased for the strengthening of Louisburg; and Warren's accounts with his London agents, Samuel and William Baker. Many of the letters and accounts are directed or attributed to both Peter Warren and General William Pepperrell who also commanded at Louisbourg.

The Correspondence series (72 items) is comprised primarily of letters written to Warren concerning trade and money lending interests in London and the colonies, the siege in Louisbourg and its aftermath, and supplying and paying the British navy. Warren received letters from contacts in London, Boston, and Philadelphia. Several letters mention his success in Louisbourg and provide details about his personal accounts and finances. The series contains four memorials concerning troops who fought in Louisbourg and payments made to Warren and Pepperrell by the British Treasury.

• A series of 12 letters from merchants Samuel and William Baker of London, in which they discussed commerce opportunities, details on loans, and news from London.
• May 26, 1744: the description of the plight of a widow of a "regularly bred" officer who drowned in Antigua.
• November 2, 1745: A report to Warren concerning the shortage of sailors willing to work on British navy ships. Many of the men impressed into service had fled to Rhode Island.
• December 14, 1745-May 17, 1746: An 18-page, 21-letter booklet containing "Joint Letters By Admiral Warren and General Pepperrell at Louisburg To be entered in the Admiral's Letter Book." The volume contains letters addressed to several colonial governors (Governor William Shirley of Boston, Governor John Wentworth of New Hampshire, Lieutenant Governor Paul Mascarene of Nova Scotia, Governor George Clinton of New York, Thomas Penn of Pennsylvania, Lewis Morris of New Jersey, Thomas Bladen of Maryland, and William Gooch of Virginia), and merchants Apthorp and Sparhawk. Topics discussed include intelligence on the French Navy, requests for troop provisions and quotas, a description of the inhabitants of Nova Scotia, and news of expected British reinforcements arriving from Gibraltar.
• October 20, 1747: Reports on the capture of the ship Vigilant and inventories of the stores and guns on board the ship.
• March 5, 1749: A letter from Warren to William Montague about a dispute over the prize for the ship Union.

The Documents series (35 items) contains legal documents, requests made by the Boston Council of War, estimates for the proposed construction of barracks at Louisbourg, plans relating to attacking French forces in Canada, and meeting notes from the Massachusetts House of Representatives. The series also contains lists of ships in Warren's squadron, and lists of ships under Sir Edward Hawkes and Duke D. Enville's command.

• September 9, 1745: Orders from King George for holding courts martial on Cape Breton Island.
• September 10, 1745: A signed copy of the council of war held at the Citadel of Louisbourg concerning intelligence on a French squadron reported in the seas around Cape Sable.
• January 6, 1746: Approval of Warren and Governor Shirley's plan to move on the French forces of Quebec.
• June 6, 1746: Instructions from the Council of War ordering Warren to take a small group of ships to the Mouth of the St. Lawrence River to blockade French ships from supplying Canada.
• September 10, 1746: Reports on the wreck of the ship Shirley during a violent storm at Annapolis Royal.
• September 21, 1746: A request from the Council at Boston for Warren to protect the town from the French navy.
• October 13, 1746: A request from the Council at Boston to Warren and his ship Bien Amie to defend the fort at Annapolis Royal against the French.
• Undated: "Signals by Night and Day" for ships in Warren's squadron.

The Financial Records series (161 items) is comprised of the accounts for operations at Louisbourg, including account books, bills of lading for incoming shipments, pay lists for laborers, and other financial records. Also present are items documenting Warren's personal accounts and his interests in money lending.

The Account Books subseries (9 volumes) contains Warren's naval and personal account books.

• Account Book 1: August 22, 1738-December 21, 1751: Personal accounts for Warren with Samuel and William Baker and other financiers, accounts for victualling Warren's ships, Navy Commission debts, prize inventories for the ships Vigilant, St. Francis Xavier, La Charmonte, La Notre Dame de la Deliverence, Le Suprenant, Les Deua Amis, La Marie de Grace, St. Andrew (64 pages).
• Account Book 2: July 15, 1745-May 31, 1746: "Account Of the Disbursements for the Repair and other public Expense of the Garrison of Louisbourg &c." This account includes the names and pay of workers at the fort (22 pages).
• Account Book 3: July 22, 1745-October 15, 1745: "Second Attested Copies of Accounts for Fuel. Book No. 1." This account volume includes descriptions of orders and lists of the laborers who loaded wood and fuel at Louisbourg (61 pages).
• Account Book 4: August 2, 1745-September 18, [1745]: "An Account of the Deliverance's Cargo," a prize ship brought to Louisbourg (7 pages and 10 loose documents).
• Account Book 5: August 31, 1745-May 2, 1746: "Second attested Copies of Accts. for Contingencies. Book No. 3." This account contains the names and occupations for workers at Louisbourg. Laborers worked at the Royal Hospital, mines, and repairing the city and fort after the siege. Others were paid for guarding captives from the Cape Sable (Micmac) Indians (96 pages).
• Account Book 6: September 6, 1745-May 21, 1748: "Accounts for Contingencies. Book No. 3." This volume contains accounts and descriptions of supplies and labor for projects in Louisbourg, including taking care of the sick and repairing the city. Also present is a list of the sailors on board the ship Vigilant, captained by Sir James Douglas (40 pages).
• Account Book 7: September 6, 1745-August 20, 1748: "Accts. for Contingencies. Book No. 3." This volume largely duplicates the previous volume but covers accounts into August 1748 (58 pages).
• Account Book 8: November 18, 1745-May 30, 1746: "Second attested Copies of Acct. for Fuel. Book 2." A continuation of account book three, this volume includes descriptions of orders and lists of the laborers who loaded wood and fuel at Louisbourg (55 pages).
• Account Book 9: April 27, 1749-December 18, 1764: Peter Warren and Lady Warren's personal cash account book (40 pages).

The Bills of Lading subseries (3 volumes, 93 bills) consists of bills documenting cargo arrived on board ships sent from Boston to Louisbourg. Many of these items are partially printed forms with details on the inventory and crew filled out by hand. See the additional descriptive data for a list of ships and their masters.

The Pay Lists subseries (35 items) contains pay lists for overseers and laborers who worked at Louisbourg. Labor included hauling cannons; repairing roofs, chimneys, and other parts of military and public buildings; constructing pickets, bridges, and gates; and digging wells. Lists are organized by date and by regiment or work group.

The Other Financial Records subseries (123 items) is comprised of content similar to the supply and labor accounts in the Account Book series. Many items are labeled "Second Original" and have signatures from Warren and Pepperrell. These are accounts concerning supplies, such as wood, boards, shingles, and glass, as well as payments to workers for repairing and cleaning barracks, storehouses, guardhouses, gates, and other public buildings at Louisbourg.

Warren left Louisbourg in 1746. The financial records from 1747-1750 document his interests in money lending in Massachusetts and England, and his and his wife's personal accounts. Also present are shipping invoices for the ships Willing Mind, Lydia, and Robert & Molly, and reimbursements to Massachusetts Bay for expenses incurred during the siege and occupation of Louisbourg. Of the 18 undated items is an extract for provisioning troops sailing from Gibraltar to Louisbourg.