Item 9: A Receipt of Sarah [Anne Hollenback] Cist to Miller Horton, 1827 May 28.
Item — Box: 1, Folder: 9
Dates
- Created: 1827 May 28.
Creator
- Horton, Miller (Person)
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:
Receipt
Condition Note:
Fair. The page is lightweight and yellowing with some tearing around the edges.
Measurements:
7 ¾ in. x 6 ¼ in.
Description:
The following item depicts a receipt dated May 28, 1827, of Sarah H. Cist to Miller Horton. The account lists Horton as the debitor of the account, noted in the shorthand “Dr” following his name. In account ledgers and receipts, the debtor account indicates the person buying goods or services whereas other accounts labeled “Cr” indicate the account is a creditor, the person receiving money or lending money. In this account, Horton has arranged for Cist and family to travel between neighboring towns and regions. Augusta and Ellen, her daughters, travel to places such as Bethlehem, Tobyhanna, and Nazareth, using stage coaches that require this fare account of $7.50. The bottom of the account notes that the account, though labeled Horton as the debitor, is actually credited towards him, inferring that he is arranging the account for Cist.
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:
Wilkes Barre
Transcription:
Document 1 Front:
Sarah H. Cist To Miller Horton Dr [Debitor]
To Stage fare for Augusta to Bethlehem 1.50 To Do. [same as above] Ellen from Tobahanna (sic) [Tobyhanna] to Do 1.00 To Augusta + Ellen from Bethlehem to “[same as above] 3.50 To Do. Ellen Cist to Nazareth “ 1.50 ------ $7.50 Wilkes.Barre May 28th 1827 The above is credited to M[iller] Horton a/c[account] on Ledger A Page 20-
Document 1 Back:
M[iller] Horton Bill of Stage fare $7.50
Sarah H. Cist To Miller Horton Dr [Debitor]
To Stage fare for Augusta to Bethlehem 1.50 To Do. [same as above] Ellen from Tobahanna (sic) [Tobyhanna] to Do 1.00 To Augusta + Ellen from Bethlehem to “[same as above] 3.50 To Do. Ellen Cist to Nazareth “ 1.50 ------ $7.50 Wilkes.Barre May 28th 1827 The above is credited to M[iller] Horton a/c[account] on Ledger A Page 20-
Document 1 Back:
M[iller] Horton Bill of Stage fare $7.50
Creator
- Horton, Miller (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