Collections

The Albemarle County ledger book (1871-1880; 0.5 cubic feet) is approximately 60 pages of accounts recorded; many names have been lined through, indicating the ledger was repurposed. Page 50 is an account "An approximation of all debts by me Jan. 1, 1879 with a view of comparisons on Jan'y 1880," and includes monies owed "Geo. M. McIntire, Druggist," "Patterson & Cochrane, Dry goods," and "A.C. Brechin Books," etc. Pages 52-61 record cash expended for the year 1879 and contain hundreds of entries, including "Ticket to Witherspoon lecture, .25," "Richmond Dispatch, 3.00," "L.T. Hankie, 3 tons coal, 13.65," "Fair to Richmond, 3.00," etc. The final section of entries, p.299-339, accounts for expenses, mostly "to cash," to a number of individuals -- George Watson, Fred Michels, James Vaughan, Bremont Lewis, Dr. Hart -- as well as to Allison & Co., Thorne & Co., Mssr. Sublett; also Charlottesville Mill Co., and withdrawals from Charlottesville National Bank.

This collection consists of two large manuscript volumes of tax records for Amherst, Virginia from 1819 to 1820, bound in leather. These ledger's identify enslavers and taxes paid for unnamed enslaved laborers among other things. Each volume lists hundreds of taxpayer names on the left side with comments about payments on the right. An alphabetical index in the front of each volume lists the page on which each name appears on the page in the volume, referring to tax transactions. The amount of tax is itemized for each taxpayer's land, enslaved laborers, horses, "muster fines," and levies. Volume one documents 1819 and contains 26 unnumbered pages and 271 utilized pages. Volume two documents 1820 and contains 23 unnumbered pagesand 224 utilized pages. Front endpaper indicates the records were compiled by George Holloway of Amherst for 1819 and his name is found on the end papers for 1820.

This attorney's ledger contains information about estates, expenses, money transactions, pensions, and insurance.

These manuscript volumes reveal a great deal about Benjamin Kissam's practice, and provide a window on the legal world in New York City on the eve of the American Revolution. The ledger was kept from 1755 to 1776, and contains accounts of clients, both individual and corporate, relatives, servants, and other lawyers. Although there is no mention of John Jay, this ledger was in use during the period of Jay's clerkship with Kissam. His clients ranged across the social spectrum, and he sometimes noted their places of residence or occupations. Since he kept thorough and detailed records for these accounts, the great number of blanks on the credit side suggests that many of them were never settled. Occasionally, he noted that he would never be paid for a certain account. In transactions involving family members and employees, he kept careful records of money spent or advanced and funds repaid.