Item 57: Deed Testimony by William Christie for Archibald Stewart, signed by John Wilkes, Mayor, 1775 October 10; Reverse; Account of Samuel Lowe by John Wilkes (removed to legal size box #1), 1779 July 31-November 4

Item — Box: 6, Folder: 57

Staff Only

Deed Testimony by William Christie for Archibald Stewart, signed by John Wilkes, Mayor, 1775 October 10; Reverse; Account of Samuel Lowe by John Wilkes, 1779 July 31-November 4

Dates

Created: 1779 July 31-November 4

Access:

All series and subseries within this collection are open for research, with the exception of a few files within the Academia series that are restricted. The Academia series contains financial and sensitive institutional records from Wilkes College, and financial report records from Princeton University that will remain restricted for 80 years upon creation.

Extent

1 items

Language of Materials

From the Collection: English

Additional Description

Type of Material:

Letter

Condition Note:

Fair, documents are discolored, contain many smudges and have some pieces of paper missing however the handwriting is all legible.

Measurements:

8 5/16 in. x 12 7/16 in.

Title:

Pay Records signed by John Wilkes as Mayor

Description:

The following items depict two documents regarding financial matters. The first item, dated October 10, 1775, is a testimony by William Christie that Archibald Stewart came to see him regarding a Deed sale to be delivered to Sir Robert Herries Knight and George Henderson. Christie acts as a subscriber, along with John Murdock, in the execution of this deed. It is signed by John Wilkes as Mayor. The second document appears to be a receipt of Samuel Lowe. The records show purchases as a debitor by Lower from July 13, 1779 to November 4th of the same year. These purchases include gin and green tea, as well as accounts with banks and interest. The total of the account comes to 31 pounds, 1 shilling, and 0 pence. On the right hand side of the document, we see a credit paid in full on the account. The back of the document is signed “Free John Wilkes” which was a power allotted to government officials that allowed them to send mail without postage costs. Financial manuscripts often use a shorthand for their accounts of debit and credit. The University of Nottingham has a digitized history and explanation on the history of Business Accounting, explaining the use and shorthand available in Double-entry book-keeping, such as the Dr/Cr shorthands. “The person who RECEIVES is Dr. (Debtor) for that which he receives; and the person who PARTS WITH is Cr. (Creditor) for the article which he parts with.” The abbreviations Dr. and Cr. often appear at the left-hand and right-hand sides of double-entry accounts. Dr. is an abbreviation for Debitor [Latin for debtor], and Cr. is an abbreviation for Creditor. For each transaction there is a debtor and a creditor, and the amounts of money recorded on each side of the account must be the same for the account to be correct. Christopher Densmore, with Wisconsin University, has an article looking at the history of nineteenth century accounts entitled, “Understanding and Using Early Nineteenth Century Account Books.”

Location:

London

Transcription:

[Document 1:]

William Christie of London Marinor maketh oath that he was present on the Third Day of May last and did then see Archibald Stewart of the island of Tobago in America Esquire Sign - Seal and as his Act and Deed Deliver the paper writing herein to annexed purporting to be a Letter of Attorney from the said Archibald Stewart to Sir Robert Herries Knight and George Henderson both of Jeffrey Square in the City of London Merchants and saith that the Name Arch[ibal]d- Stewart to the said Letter of Attorney Subscribed as the Person executing the same and the Names W[illia]m Christie and John Murdock thereto also subscribed as the Persons altering the Execution thereof are of the proper Hands writing of the said Archibald Stewart, John Murdock and His Deponent- W[illia]m Christie

Sworn this 10th day of} October 1775 Befores}

John Wilkes Mayor

Page Two, inside:

Sam[ue]l Lowe Esq Dr [Debitor] P[e]r. Contra. Cr [credit] 1779 1779 Augt 31st to ginn - 3”3”0 July 13th interest - 9”0”0 Sept 7th two pounds Sept 7th half pay - 22”1”0 of green tea 1”1”0 poundage 0”11”0 Nov 4th “ Birmn Bank 26”6”0 ------------------------------------------------------------------------------------------------------------------------------- 31”1”0 31”1”0

Back:

Free John Wilkes

Sam[uel] Lowe Esq[ui]r[e] Lyme Westbromwich [West Bromwich]

Staffordshire.