Account book of Robert Townsend, merchant, of Oyster Bay Township, N.Y., and New York, N.Y., begun May 3, 1781, and continued to May 9, 1782.

Transcription

1 Book : Account book of Robert Townsend, merchant, of Oyster Bay Township, N.Y., and New York, N.Y., begun May, 171, and continued to May 9, INTRODUCTION: *The following are notes and comments for Books and 4 (immediately follows Book ); appendices for these books are at the end of Book 4. The Robert Townsend Cash Books are journals that recorded daily customer transactions from May 171 to May 17 and May 17 to August 17. Cash books from June 17 to April 17 are not in this collection and therefore not in this transcription. In addition to the transcription there are three appendices. Appendix I lists all customers that did business with Robert Townsend during this time period. Appendix II demonstrates ledgers of selected customers by transcribing their debit (D r ) and credit (C r ) transactions to a ledger account format. Appendix III lists all the goods sold by the Townsend store. General merchandise and sundries are listed numerous times but the contents were never identified. Cash books are journals listing all transactions chronologically for customers. The first page lists only debits (D r ) by customer name, the commodity or cash value and date. The credit (C r ) page would follow listing all the same type of information. Items purchased by customers were usually listed by name such as general merchandise, sundries, hyson tea (green tea imported from China), sugar, etc. All goods for sale had value and were reflected in pounds ( ), shillings (s) and pence (d). There are many entries where only the customer s name is entered with a currency value in the debit or credit side of the journal. Appendix II illustrates this in several selected accounts. Information regarding the customer accounts were taken from the two cash books and placed in an individual ledger for each customer. Robert Townsend periodically did this for all customers to identify who owed him money, and which accounts were paid up or showed an excess credit. It s important to understand that in the colonial period, there were no accounting rules or practices. Merchants just entered information they thought important enough to track customer balances. Merchants in the colonial era were extremely creative in conducting commerce. Shortages of silver and gold coins (specie) were overcome with money substitutes and payment for personal services. These substitutes, such as commodities grown or produced locally and personal services were valued in British denominations and credited to the customer s account. These balances were then tracked by the merchant.. Journal accounts (pages ) (a sided pagination system was used in the original, i.e. two page 10 s, with debit entries on the first, or left sided page, and credit entries on the second, or right sided page. For ease of use, they ve been renumbered, i.e. pages 10a & 10b). Page 1a: D r [Debit] Cash

2 171 May To James Townsend Robert Townsend James Townsend 7 6 Charges Merch se [Merchandise] 0 10 Rob t Townsend Sundry acco t Merch se General Sugar Peter Mutty Sundry Accounts D o Wine Sundry Accounts Rum 5 0 Merch se General Sundry Accounts Merch se General Sundry Accounts James Townsend Sundry Accounts D o D o 10 9 June 1 D o ½ 4 D o ½ 6 D o James Townsend Rum 6 Austin Roe Sundry Amounts 1 ½ 11 James Townsend ½ Carried Forward 10 1 Page 1b: Contra C r [Credit] 171 May By Taylor & Bayard By Sugar Tea Hannah Cockle Merch se General Austin Roe Merch se General Patrick M c Davitt Sundry accounts ½

3 June 1 John Evans Hugh Smith & C o Taylor & Bayard ½ Carried Forward 1 10½ Page a: D r [Debit] Cash 171 To amount brought forward June 11 Sundrys [sic] D o 1 5½ 1 D ½ 1 Molasses Sundrys [sic] 0 7 D o D o ½ Robert Townsend ½ 16 Sundry Accounts ½ 19 Sundrys [sc] ½ 0 D o D o D o 0 9 D o James Townsend BarrakSneethen Merch se General Sundry Account D o Robert Townsend John Wright Sundrys [sic] July D o 10 6 D o D o Rum Carried Forward ½

4 Page b: Contra C r 171 By Amo t Brought Forward ½ June 11 Tea Samuel Townsend Taylor & Bayard Patrick M c Davitt Peter Mutty James Townsend Sam l Townsend Hannah Cockle Merch se General 9 1 1½ 0 Sundrys [sic] July Sundry Accounts ½ Carried Forward Page a: D r [Debit] Cash 171 S d s d To amo t brought forward ½ July 6 Sundrys [sic] Tea 9 0 Rum Sundrys [sic] D o 14 1 Sugar Charges Merch se 0 Sundry Amounts Robert Townsend James Townsend

5 Augu st 17 Sundrys [sic] Sundrys [sic] Merch se General D o D o D D o D o D o D o ½ 0 D o 1 5 6½ 1 D o ½ 75 1¾ 1 Tea 5 0 Wine 0 6½ lbs Pork 6 6 Sundrys [sic] Tea James Townsend Molasses Carried Forward ¼ Page b: Contra C r S d s d 171 By Amo t Brought Forward July 7 Templeton & Stewart James Townsend Hannah Cockle Sugar James Townsend Merch se General Daniel M c Cormick Sundry Amounts M r Adam Watson & C Merch se General ½ House Expense Hannah Cockle 0 1 Sundry Amounts ½

6 Augu st 1 Samuel Townsend 5 0 John Townsend Templeton & Stewart Daniel M c Cormick Carried Forward Page 4a: D r [Debit] Cash 171 S d s d To amount brought forward ¼ 4 Molasses Augus t 7 Sundry Amounts 1 9 D o D o D o 7 15 D o Molasses Sundry Amounts D o 0/over House Expenses Sundrys [sic] 7 1 Sugar Sundrys [sic] Merch se General Sugar 4 0 Merch se General 6 16 Sundry Amounts Molasses Sundrys [sic] 9 11½ 1 Austin Roe ½ Sundry Amounts Sugar 5 1 6½ Sep t 1 Sundry Amot s ¾ Tea 6 Sam l Townsend Tea 0

7 Wine 5 0 Merch se General ¼ Carried Forward 6 Page 4b: Contra C r By Amo t brought forward Augu st 5 Peter Mutty Samuel Townsend 4/6 over Charges Merch se Sundry Amounts Sep t Sam l Townsend D o Carried forward Page 5a: D r [Debit] Cash 171 To amount brot forward 6 Sept 4 To Wine Tea 0 6 Merch se General Sundrys [sic] D o 0 4 D o 1 0 5½ D o ½ 10 D o D o D o D o D o D o D o 7 6

8 1 D o D o 6 0½ 19 D o D o D o 6 1 Barak Sneethen Sundrys ½ D o 6½ 5 D o D o General Expenses [?] Sundrys D o D o ½ Carried forward ½ Page 5b: Contra C r 5 S D s d 171 By Amo t brought forward Sept 5 By Hannah Cockle D o 6 D o 0 0 Hugh Smith & Co 5 0 Austin Roe Sam l Townsend Sugar ¾ 1 Hannah Cockle ¾ 14 Rum & Spirits Sugar Hannah Cockle 16 0 House Expenses 5 6 Samuel Townsend John Wright Sundrys [sic] Carried forward 4 4 9¾

9 Page 6a: D r [Debit] Cash 171 S d s D To amount brot forward ½ Oct r 1 To Spirits Austin Roe Sundrys [sic] Spirits 0 Merch se General Spirits 1 6 Sundrys [sic] D o D o Tea Sundrys [sic] D o Sugar Sundrys [sic] D o 1 6½ 1 D o ½ 19 D o 1 11 Tea 0 0 Sundrys [sic] 64 6 D o D o D o D o D o D o 1 6 D o Brandy Sundrys 4 6 Nov r 1 Molasses 6 Sundrys [sic] Carried forward Page 6b: Contra C r By Amo t brought forward 4 9¾

10 4 Oct By Wine Sam l Townsend Sundry Acco ts Merch se General Sundry amounts 5 9 1¾ 7 Daniel M c Cormick Sam l Townsend Sundrys [sic] ¾ Carried forward ½ Page 7a: D r [Debit] Cash 171 To amount brot forward Nov r Sundrys [sic] D o D o Merch se General 6 10 Sundrys [sic] D o D o Brandy Merch se General Sundry amounts 0 15 Townsend &Birdsall Sundrys [sic] 5 16 D o ½ Sam l Townsend ½ 17 Sundrys [sic] Sugar 19 1 Sundrys [sic] James Townsend Daniel Albertson Sundrys [sic] D o D o D o 14 0

11 James Townsend Sugars 1 7 Sundrys [sic] 9 0 Molasses Carried forward ½ Page 7b: Contra C r By Amount brought forward ½ Nov r By Sam l Townsend Merch se General D o D o Sam l Townsend D o 7 16 Tho s Jarvis Austin Roe Rum Spirits Merch se General 0 0 Moses Jarvis Molasses Rum 44 4 Hannah Cockle Carried forward 45 6½ Page a: D r [Debit] Cash 171 To amo t brought forward ½ Nov r 9 Sundrys [sic] ½ 0 Merch se General 1 ½ Austin Roe 4 6 Sundrys [sic] 1 10 Dec r 1 D o 15 Townsend &Birdsall Sundrys [sic] 1 0

12 D o Sundrys [sic] D o Tea 51 0 Sundrys [sic] ½ 6 D o James Townsend Sundrys [sic] Sugar (say sundrys [sic]) 1 6 Sundrys [sic] Merch se General Tea 0 11 Molasses 4 7½ 1 Tea 16 0 Sundrys [sic] D o D o ½ Carried forward ½ Page b: Contra C r 171 By amount brought forward 45 6½ Nov r 0 Sugar Sundrys [sic] Dec r 1 Conklin & Carl Moses & Jarvis 15 6 Merch se General Sugar Spirits Charges Merch se 1 0 House Expenses 5 1 Merch se General D o Samuel Townsend Carried forward 46 0 ½

13 Page 9a: D r [Debit] Cash 171 To amo t brought forward ½ Dec r 15 Sundrys [sic] Tea 0 17 Sundrys [sic] D o 5 19 D o D o Sam l Townsend Sundrys D o 9 1 7½ D o D o D o ½ 7 D o D o D o D o Jany 1 D o D o 5 9 D o D o say tea Amo t carried to page ½ 5 D o ½ 7 D o 1 0 D o D o 6 10 D o D o ½ Carried forward Page 9b: Contra C r By amount bro t forward 46 0 ½

14 Dec r 1 Sam l Townsend Jany Sundry amounts Sugar Merch se General House Expenses Amo t carried to page Carried forward ½ 1 6½ Page 10a: D r [Debit] Cash 17 To amo t bro t forward Jany 1 Sundrys [sic] 6 14 D o D o D o Charges Merch se Sundrys [sic] Sam l Townsend Sundrys [sic] Page 10b: Contra C r By amo t bro t forward ½ Jany 1 House expenses ½ 14 Sam l Townsend 6 15 Charges Merchandize Spirits Sotham Weeks ½

15 Page 11a: D r [Debit] Cash 17 To amount from page ½ Jany 4 To Sundrys [sic] D ½ 7 D D D D D Townsend &Birdsall Molasses ½ 11 Sundrys D D D Merch se General Charges Merch se Sundrys [sic] D D D 0 14 D Nath l Williams Sundrys [sic] 4 ½ 4 Merch se General ½ 5 Sundrys [sic] Carried Forward Page 11b: Contra C r By amount from page ½ Jany 10 House expenses Samuel Townsend House expenses ½ 15 Charges Merch se Spirits Molasses ½

16 1 W m Butler [Bottom of the page] Carried forward ½ Page 1a: D r [Debit] Cash 17 S d s d To amo t brought forward Jany 6 To Sundrys [sic] D D D D Merch se General 6 1 Sundrys [sic] 1 6 Feby 1 D ½ 1 9 5½ D Tea 0 5 Sundrys [sic] D Townsend &Birdsall Merch se General Sundrys [sic] Sugar Merch se General Tea Sundrys [sic] 6 9 4½ 14 D D D D ½ Carried forward Page 1b: Contra C r 11

17 17 By amo t brought forward ½ Jany 5 Sam l Townsend Moses Jarvis Feby 1 Prior [illegible] Townsend ½ Sundrys [sic] D o ½ 5 Merch se General Spirits Sam l Townsend Hannah Cockle Carried forward ½ Page 1a: D r [Debit] Cash 17 s d S d To amo t brought forward Feby To Sundrys [sic] Tea Sundrys [sic] D o 14 9 Mar1 D o 6 6 Tea D o D o Sam l Townsend Sundrys [sic] 11 9 D o 1 0 9½ 9 D o D o 1 5 1½ 14 Sugar Sundrys [sic] D o D o D o 1 0 D o ½ 1 Spirits Sundrys [sic] 5 10 Tea 1 0

18 4 Spirits ½ Carried forward ½ Page 1b: Contra C r 1 17 By amo t brought forward ½ Feby Hannah Cockle 69 0 Sundry amounts Marc h 1 Thomas Jarvis W m Butler D o Hannah Cockle Charges Merch se 14 4 Hannah Cockle Rum & Spirits Sam l Townsend Hannah Cockle M c Adam Watson & C o Sam l Townsend 1 0 D o 10 0 David Doty Rum Molasses Ben Townsend Sugar Hannah Cockle 0 John Post 0 Sugar Hannah Cockle Carried forward ½ Page 14a: D r [Debit] Cash 17 To amo t brought forward ½ March 5 Sundrys [sic] 16

19 6 1 lb Tea lb Coffee 1 6 Tea Sundrys [sic] Townsend &Birdsall Thomas Jarvis Tea Sundrys [sic] 11 0 April 1 Sugar 1 Sundrys [sic] 9 6 Tea Sundrys [sic] 1 ½ Sam l Townsend Sundrys [sic] D o ½ 1 Moses Jarvis Sugar 1 ½ Moses Jarvis Demitt& Titus Sundrys [sic] 5 15 D o D o D o ½ Carried forward ½ Page 14b: Contra C r 14 s d s D 17 By amo t brought forward ½ March 5 Rum Moses Jarvis Jonathan Stricklin Hannah Cockle Dennis McReady Sundrys [sic] April Daniel Cock Wine Sundrys [sic] Hannah Cockle 0 6 D o 0

20 9 D o Sam l Townsend Moses Jarvis Jon Wright Hannah Cockle Molasses 9 10 Rum Hannah Cockle 6 17 D o Tea Concklin& Carle Hannah Cockle Carried forward ½ Page 15a: D r [Debit] Cash 17 To Amo t brought forward ½ April 19 Tea Sam l Townsend Tea Sundrys [sic] 1 1 D o D o Tea Sundrys Tea 19 0 May 1 D o 11 6 Townsend &Birdsall Sundrys [sic] D o D o D o Barak Sneethen Indigo Sundrys [sic] Page 15b: Contra C r 15

21 17 By amo t brought forward ½ April 19 Daniel M c Cormick Hannah Cockle Sam l Townsend 10 0 Hannah Cockle 0 0 Sam l Townsend Tea Hannah Cockle Sundry amounts ½ May Daniel Cock 1 Townsend &Birdsall 6 0 John Post Hannah Cockle ½ [END OF Book ]