Item 4: Accounting Ledger by Unknown (removed to Legal Box #2), 1795 April 26-1796 February 4
Item — Box: 16, Folder: 4
Dates
- Created: 1795 April 26-1796 February 4
Disclaimer for Name and Subject Authorities
Some of the name and subject authority tags have been assigned by educated guessing and estimation of persons and subjects by region, age, profession, and familial relationships. They have been thoroughly researched by using primary and secondary sources available digitally, and named in each description, or in some cases linked directly to the person tag.
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
Type of Material:
Accounting Ledger
Condition Note:
Good.
Measurements:
7 15/16 in. x 12 ⅞ in.
Description:
The following item, dated between April 26, 1795 and February 4, 1796, contains an accounting ledger by unknown, containing numerous accounts with persons, including John Montulli,
Elizabeth Barney, and Contra. These accounts contain various purchases by the holders, including transport of mail and goods along the river and valley region, debts paid off of other accounts on the same books, cash borrowed from other people on the accounts, a charge by Matthias Hollenback for cash paid to his wife and a blacksmith, and for keeping livestock. The account totals ranges, with Montulli’s account being 60 pounds, 6 shillings, and 20 pence, Barney’s account being 5 shillings and no pence, and two accounts under Contra in the back, those totals being 53 pounds, 14 shilling, and 4 ½ pence, and 9 pounds, 5 shilling, and 3 pence, respectively.
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,” such as that following Matthias Hollenback, 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.”
Matthias Hollenbeck was a businessman from the Wyoming Valley who was a merchant and President of the Wilkes-Barre Bridge Company. In addition to serving this company role Hollenback was considered a Revolutionary war hero for his role in the Battle of Wyoming, a battle between the Iroquis and loyalists against Americans. Matthias Hollenback was also a merchant and owner of many distilleries throughout Northeast Pennsylvania.
Transcription:
(53.)
1795 Dr. [Debtor] John Montulli Folio £ S D.
April 26 To the Carriage of 3950 of Goods from Wilksbarre to [Pound-Shilling-Pence]
Standing Stone - - - 6/ 47 11”17”0.
Storage of the above goods, and having to the River 2”0”0.
June 7 To Cash paid John Horton as p[e]r your letter and said
1796 Horton receipt + inclosed(sic) [enclosed] to you 69 7”5”6.
February 4 To Amos Fell a/c [account] for keeping the Blind Hare 179 4”5”9.
Ballance (sic) [Balance] of your note to James Fellows 1”19”9/20
Ballance (sic) of Richard Sachetts Note 32”18”1 ½
£60”6”20
1795 Dr [Debtor] Elizabeth Barney April 28 To remain of Tabbereen 47 5”0.
Back Page: (56.) Contra Cr [Creditor] Folio £ S D. By Amount Brought from Ledger A. Folio 93 23”3”2. By Cash Borrowed of you Brother Benj[ami]n 6”7”6. 1795 July 24th By his account against Matthias Hollenback for Blacksmith 95 24”0”2 ½ 25 Cash p[e]r wife 3/6 3”6. £53”14”4 ½
Transferred to Folio 105
Contra Cr [Creditor] Folio £ S D. 1795 October 6th By Grandell Willcocks Note for 9”0”0 John Clark 5”3. £9”5”3
1795 Dr [Debtor] Elizabeth Barney April 28 To remain of Tabbereen 47 5”0.
Back Page: (56.) Contra Cr [Creditor] Folio £ S D. By Amount Brought from Ledger A. Folio 93 23”3”2. By Cash Borrowed of you Brother Benj[ami]n 6”7”6. 1795 July 24th By his account against Matthias Hollenback for Blacksmith 95 24”0”2 ½ 25 Cash p[e]r wife 3/6 3”6. £53”14”4 ½
Transferred to Folio 105
Contra Cr [Creditor] Folio £ S D. 1795 October 6th By Grandell Willcocks Note for 9”0”0 John Clark 5”3. £9”5”3
Creator
- From the Series: Pickering, Timothy, 1745-1829. (Person)
- From the Series: Pennsylvania Economy League (Organization)
- From the Series: George III, King of Great Britain, 1738-1820 (Person)
Repository Details
Part of the Wilkes University Archives Repository
Contact:
84 W South St.
Wilkes-Barre PA 18701 US
570-408-2000
570-408-7823 (Fax)
ask.archives@wilkes.edu
84 W South St.
Wilkes-Barre PA 18701 US
570-408-2000
570-408-7823 (Fax)
ask.archives@wilkes.edu