A. BOOK 1: Account book of Robert Townsend, merchant, of...

A. BOOK 1: Account book of Robert Townsend, merchant, of Oyster Bay Township, N.Y., and New York, N.Y., begun April 1, 1773, and continued to Nov. 15, 1779.

1. INTRODUCTION:

Robert Townsend was a successful 18th century New York merchant, and a key player in the George Washington “Culper Spy Ring.” Known as Culper Jr., Robert Townsend had the perfect cover as a Manhattan merchant, which gave him the freedom to inspect incoming goods at dockside for purchases for his shop. He would also have the opportunity to observe the number of war ships, estimate the newly arrived British troops and record war materials that came to port. This information would be forwarded to Washington via the Culper spy network.

Townsend, like most merchants of the time, gave credit to credit worthy customers because money was scarce and there were no banks to provide needed cash and credit. Paper money was available but the preferred currency was gold and silver coins, known as “specie.” Coins that circulated and entered in many ledger statements were Spanish dollars (pieces of eight or the 8 reales), the British gold Guinea (21 shillings sterling), French ecus, the Dutch lion dollar, the British shilling and Portuguese cruzado to name a few. In some instances, ledger entries were in dollars but these were Spanish dollars not American dollars. American dollars were first minted in 1794 at the Philadelphia mint. The Spanish dollar circulated worldwide and facilitated international trade as well as being the most popular coin circulating in the British American colonies. Most Spanish dollars accumulated were sent to England for payment of manufactured products and balance of payment debt.

Credit given to customers would be on the account book for months but usually not to extend for more than a year. Townsend kept track of customer’s debit (Dr) and credit (Cr) amounts in Daily account books or Journals. These journals recorded customer transactions as they occurred. So all entries were sequential and each line would show a debit (Dr) or credit (Cr) for a specific customer. Customers were either individuals or companies. Companies were mainly local but a number of British companies are listed in these journals. If an item was purchased and paid in full, the purchase was not recorded. Sequential purchases (debits) and payments (credits) were later transferred to a ledger by customer name, summarizing debits (Dr) and credits (Cr). These account entries would give Townsend an immediate view of the customer’s balance.

For certain customers, Townsend would pay a third party by making a ledger transaction to the third party and debit the amount to the customer. This was done by a written order or “note” initiated by the customer. Townsend would also receive cash or accounting transactions from third parties for his customers.

This transcription will focus on Robert Townsend’s business and the ledgers which contain interesting currency entries such as exchange rates in money conversions, converting sterling currency to New York currency and converting dollars to British denominations. Other accepted forms of currency were commodity money and personal services. Commodities such as locally grown farm products could be used as payment as well as credits for personal services. You will see listed payments made for the personal services of a wash woman, doctor, barber and taylor (tailor). If a customer brought 5 pounds of tea for payment and the unit value for the tea was 4 shilling a pound, the customer would get a credit (Cr) entry of 20 shillings. Values for all transactions were given in Pounds (£), Shillings (s) and Pence (d).

As stated, the Spanish dollar was a currency standard in the British colonies. Britain valued the Spanish dollar at 54d (54 pence) Sterling but colonies changed the value to suit their particular needs. The New York Colony rated the dollar at 96d, Pennsylvania for 90d and 72d for the Massachusetts Colony. Appendix III will illustrate the values of the Spanish dollar by colony. To facilitate everyday transactions British coppers, such as the ½ penny and farthings circulated to assist in everyday small currency transactions. As you review the journals and ledgers you will see ½ penny entries such as 7½d (7½ pence), the one-half being the ½ penny. Foreign coins were valued in British denominations (£, s, d) and were therefore easily accepted in everyday trade. To better understand the currency landscape, see Appendix III which demonstrates the arithmetic of colonial currency.

The accounting method of this period was single entry and there were basically no rules established for a uniform and consistent accounting procedure. At times it may be difficult to understand some entries. The merchant’s primary objective was keeping an accounting of all customer balances up to date.

The following is a daily account book transaction:

£ s d August 4th 1773

4 Paid Samuel Sackett 11 9 8 3 Saml Townsend Dr

To 12 ld [pounds] Tea 4/8

2

16

- “ Bag 1 - “ Cash pd [paid] Barber 12 6

The first row list the pounds, shilling and pence columns, followed by the date and then all the transactions as they occurred that date and by whom. In the first column you will see the numbers 4 and 3. These numbers are the ledger page numbers where these line entries can be found. The first column in the ledger page section will contain date and year information.

The first entry is “Paid Samuel Sacket…………………………11 pounds, 9 shillings and 8 pence.” This was paid by the merchant, Robert Townsend, to Samuel Sackett and would be considered a debit entry (Dr) found on Ledger page 4. The next few Dr (debit) entries are attributed to Samuel Townsend. First the purchase of 12 pounds of tea, costing 4/8 or 4 Shillings and 8 Pence per pound. The total cost of 2 pounds and 16 shillings, were entered in the appropriate columns. The next 2 debit entries are for a bag costing 1 shilling and cash paid to a barber for 12 shillings and 6 pence. The sum of these three entries is 3 pounds, 9 shillings and 6 pence and found on debit (Dr) ledger page 3.

Ledger documents show all debits and credits for a customer by name. These entries were usually made at the end of every month to keep a running total of a customer’s balances. The following is an example of a customer’s ledger;

Dr Robert Stoddard[‘]s Accot Current

£ s d 1774 Septr 17 To amot of 20 Bbls Pork 25 £73 12 9 Novr 2 “ 3 ld [lbs] Tea 5/ 29 15 -

£74 7 9 Jany 12 “ To Ballance [sic] £7 2 3

[To Balance is the amount owed to Robert Townsend.]

Robert Stoddard[‘]s Accot Current Cr

£ s d 1774 Octr 27 By Sales of Rum £67 5 6

The setup for a ledger differs somewhat from a daily account book. The first two columns show the dates of the transactions, the third column lists the transactions and in some cases the cost per unit. The fourth column will show the page number of the daily account book where the transaction originated. The first section is the debit ledger and can be identified by the Dr notation. The second section shows all credit entries and is identified by the Cr notation.

The September 17, 1774 entry is a charge for the purchase of 20 barrels of pork. Turning to the daily account book, page 25, there is listed two purchases for pork, one for 16 barrels at £57 12s and the second for 4 barrels at £14. In addition there was a charge for cartage for 5s and a 2½ percent commission on the sale of pork for £1 15s 9d. The total added to £73 12s 9s.

The second entry under debits is the November 2nd entry for the purchase of 3 pounds of tea at 5s per pound. The transaction is found in the daily on page 29. The cost of 15s is then entered. The total of all debts is £74 7s 9d.

The next entry, January 27th 1775 shows a balance of £7 2s 3d. Referring to the credit ledger, a sale of rum for a credit of £67 5s 6d was made October 27th 1774. Subtracting the credit for £67 5s 6d from the outstanding debt of £74 7s 9d leaves a “Ballance” [sic] of £7 2s 3d.

As you go through the daily and ledger statements you will read “Note to pay…”, “for his note on”……., ”note payable……“ and other similar written instructions which were acted upon by Robert Townsend. Other unique transactions found in these pages include converting sterling currency to New York currency, New York money to New England currency and entries of payments made in Irish currency.

2. Journal accounts (pages 11-) (for pages [A], 1-71 of manuscript):

[Cover Page, or p. A]:

New York 2d Novr 1774

Sent John Handy in October 1773 one Pockett [sic] Book & one ring which cost 30/ [30 shillings] which he has never sent me.

April 3d 1775

Left with Andrew Underhill pr [pair] Buckles which he is to send up to Oysterbay [Oyster Bay]. [This line was eventually crossed out.]

£ s d April 1st 1773

1 Cash Dr [Debit] To Saml [Samuel] Townsend Jur for 1 Hhd Spirits £22 19 4 ------------------------------------------------10th-------------------------------------------

2 Joseph Lawrence Dr £29-14-2 1 To Saml Townsend Jur for amot 2 Casks Spirits } 29 14 2

------------------------------------------------------------------------------------------------- 1 Saml Townsend Dr To Cash

for Sundry Charges on Spirits & Coffee

£2

9

3 To Cash for my Expenses on going to Oyster bay 1 1 - To a Note of hand for 12 5 - Cash pd [James or Thomas?] Rivington for 1 Book 12 -------------------------------------------------------------------------------------------------

1 Saml Townsend Cr

By Cash

12

-

-

Page 2: £ s d April 1st 1773 Samuel Townsend Senr Dr

To Cash pd Postage 7 - “ Do pd Wash Woman 1 4 - “ Do for 1 Hhd Molasses 9 16 2 “ Do for Rideing 2 Do 4 - -----------------------------------------------30------------------------------------------ To Cash for 2 pr Hose 1 4 - “ Do for 3 pr Do 1 1 - “ Do for 2 Patrons 1 - 6 ------------------------------------------May 1-------------------------------------------

3 “ Cash pd Washing 8 - “ Do pd Barber 1 2 6 ---------------------------------------------20----------------------------------------------

3 To 1 ps Callico [sic] 3 12 - “ 1 ps Nankeen 8 6 ---------------------------------------------20----------------------------------------------

3 Recd from Saml Townsend Ser [Senior] pd [paid] [David?] Chadeayne 28 - -

Page 3: £ s d April 20th 1773

1 Samuel Townsend Dr to Sundry Acct for goods Shipd to Carrolina [sic] vist

[visit]

4 To Wm [William] McAdam for 2 Hhd “ Spirits

46

5

-

To Cash for 2 Casks Vinegar 3 - - “ the Casks for Do 7 -

4 To Saml Sackett for 4 Boxes “ Soap & Boxes

11

9

8

2 To Joseph Lawrence for “ Amot 2 Tierces Cheese &c [and so on..]

17

10

9

“ for 20cwt – 2[?] – 0wt Iron 24 12 - “ for 1 Firkin Butter 2 1 8 “ The firkin for Do [cost of the container] 2 -

Pd To Wm Depeyster for 12 Kegs Water Bread

2

6

3

“ 3 Do Butter Do 16 3 Carried over £108 10 7

Page 4: £ s d Amot Brought over £108 10 7

Pd To Wm Depeyster for 15 Kegs 18 9 2 To Seamans & Lawrence for Amot of 14 Bbls rum 60 1 8 5 To Benjn & Amos Underhill

“ for Amot 6 Bbls Flower [Flour] 12 4 6

“ for Amot 16 Teirces [sic] Bread 35 14 10 Pd To John Pesea for 1 Firken Butter 4 7 6

£ 221 17 10 To Cash pd Cartage “ On board £0 . 18 . - “ Cockett* for Sts [?] 9 . - “ Gunguny rum 2 . 4 1 9 4 £ 223 7 2 To commissions for purchasing @ 1½ pct 3 7 £ 226 14 2

*A document given by the officer of a custom house certifying that the merchandise has been entered.

: £ s d April 20th 1773

1 Samuel Townsend Dr £41 . 10 . 4 5 To B [Benjamin] & Amos Underhill for Amot 10 Teirces [sic] Bread 22 15 6 6 To Capt Thompson for his note payd on Ded [Demand] 1 19 7

“ Do for Freight 16 15 3 6 Capt Thompson Dr £39 . 3 . 1 1 To Samuel Townsend for Amot of Bread 22 15 6 1 To Do for Amot Coffee 16 7 7

----------------------------------------------21------------------------------------------ 6 Capt Thompson Cr

By Cash

20

-

-

By Do pd Cockett 9 0 --------------------------------------------------------------------------------------------

: £ s d May 20th 1773

4 Paid Wm Mc Adam 46 5 - John ssssssssssssssssssssssssssssssssssssss sss4 sss7 Sss

3 Saml Townsend Dr

To Cash pd for 1 pr Hose

7

6 --------------------------------------------July 2----------------------------------------

3 Samuel Townsend Senr Dr

To Cash for 1 Coat & Waist Coat

6

10

- “ Do pd Shoemaker 2 6 - -----------------------------------------------12------------------------------------------

1 Saml Townsend Junr Cr

By Cash for his note on Mr Deboise 6 17 7

-----------------------------------------------12------------------------------------------ 3 Saml Townsend Dr

To Cash paid Taylor [sic] for Sundry Work

3

16

7 “ Do Credor [creditor]

By Cash

14

1

3

Page 7: £ s d July 12th 1773

3 Saml Townsend Senr Dr To Cash for 1 pr Hose

1

2

-

“ Do for 1 pr worsted Do - - “ Do for Fire Lock & c [et cetera] 3 16 11 “ Do for 2 packs pins 14 - “ Do for 12 ld [pounds] Tea & bag 2 17 - “ Do pd Saml Bown 51 - - ------------------------------------------------17----------------------------------------

1 Saml Townsend Junr Cr

By Cash for Joe Peyton on } “ Henry Cort London } “ [illegible] stg [sterling]Exe[Exchange] 80 Pct [percent]** }

61

4

-

------------------------------------------------17----------------------------------------- 3 Saml Townsend Senr Dr }

To Cash for 1 hat for self}

2

5

- Do for Dressing Do 1 6 -------------------------------------------------24---------------------------------------

3 Saml Townsend Cr By Cash pr [per] Mr Buchanan

3

11

-

--------------------------------------------August 4------------------------------------ 3 Recd from Saml Townsend pr Mr Buchanan 11 12 6

** [This entry shows British sterling currency being exchanged to NY money (approximately £34.33 or £34.6s.8d sterling to £61.4s NY money)].

Page 8: £ s d August 4th 1773

4 Paid Samuel Sackett 11 9 8 3 Saml Townsend Dr

To 12 ld [pounds] Tea 4/8

2

16

- “ Bag 1 - “ Cash pd Barber 12 6 [sum of the last three entries for Samuel Townsend Senior] £3 9 6 ---------------------------------------------------26---------------------------------------

3 Saml Townsend Dr

To my Expences of going to Newport

8

10

- ----------------------------------------Sept 8 -------------------------------------------

3 Saml Townsend Dr Crdr [Creditor] By Cash by Wm Butler

11

18

-

---------------------------------------------------16-------------------------------------- 3 Saml Townsend Dr

To Cash pd postage

3

8

Do to Wash Woman 1 15 9 Do pd Cartage Spirits 8 - Do pd Freight of Do 1 12 - Do pd Dutys [sic] 3 3 4 Do Guaging [Gauging] 2 - [the sum of the last six entries] £7 4 9

Page 9: £ s d September 17th 1773

pd Smith Richards Dr 3 To Saml Townsend for

1 Hhd Spirits 113} 5 } 108 gals [gallons] @4/4 Payable in 3 Months

£23

8

-

----------------------------------------------27----------------------------------------- 3 Saml Townsend Dr

To Cash pd Mendg [mending] Cloths

13

3 “ Do pd Postage 1 6 [sum of the last two entries] 14 9 --------------------------------------------Octr 6----------------------------------------

3 Saml Townsend Cr

By Cash for 1 Hhd Spirits }

qt 114} } 4} 110 Galls 4/5 }

£24

5

10

“ Cash pr [David?] Chadeayne 6 - 4½ [sum of the last two entries] £30 6 2½ -------------------------------------------------8-----------------------------------------

3 Saml Townsend Dr

To Cash pd for 5 Yds Callico [sic]

1

1

3 Do pd postage 1 5 Do for 1 ps Linen bought the 10th June 1772 for Saml 3 2 6 [sum of last three entries] £4 5 2

Page 10: £ s d October 8th 1773

3 Saml Townsend Dr

To Cash for 1 pr gloves

3

6 “ Do pd Robinson & Blair for Commission on 1 ps Linen 4 - -------------------------------------------------20----------------------------------------

Pd Cockle & Wickham Dr 3 To Saml Townsend for

2 Hhds Spirits 111 - 5 107 - 7 210 – 12 12 - - 206 galls @ 4/5

£45

9

10 --------------------------------------------------------------------------------------------

3 Saml Townsend Dr

To 1 Hhd Molasses pd Bill qt[?] 79 – 4 Nt[net] 75 Galls 2/1

7

16

1

Cartage 2 - £7 18 3 ------------------------------------------------Novr 1------------------------------------

3 Saml Townsend Dr To 20 ld [pounds]Tea @ 4/8 4 13 4 Bag 2 - 4 15 4

Page 11: £ s d November 1st 1773

3 Saml Townsend Dr

To 1 Hhd Spirits Wt 113 Galls 2 111 @ 4/7

£25

8

9

Cartage &c 6 - 1 Pr Hose 10 - 2 pr Do 6/9 13 6 Cash pd [David?] Chadeayne 20 - - £46 18 3 ------------------------------------------------8-------------------------------------------

3 Saml Townsend Dr

To 1 ld [pound] Nutmeg

16

- -----------------------------------------------13------------------------------------------

3 Saml Townsend Dr

To 1 Firkin Butter “ Wt 72 ld [pounds] @ 1/ Firkin 2/

3

14

- “ Cartage 9 “ 1 Hatt [sic] for self 13 6 “ Mr Barber 8 - 4 16 3

Page 12: £ s d November 26th 1773

10 Saml Townsend Cr

By Cash recd from Benjn Underhill

11

6

4 ---------------------------------------------------------------------------------------------

10 Saml Townsend Dr

To 1 doz Chocolate

1

-

- “ 2 ld [pounds] Salt Petre [sic] 6 - “ 162 ld [pounds] Beef 4d 2 14 - “ 50 Bushels Salt 2/6 6 5 - “ Half Measuring 1 3 “ Cartage Beef 6 “ Cash pd W. Mallach 9 6 “ 1 pr Gloves 8 6 £11 4 9 --------------------------------------------Decr 6th---------------------------------------

10 Saml Townsend Dr

pd To Jacob Watson for ¼ Crat [crate] Powder

2

10

- pd { “ Henry Mistick 161 ld Nails 8¼ 5 10 8 “ { Do Cash 1 9 “ Cash Cartage 1 0 £8 3 5

Page 13: £ s d New York 18th Decr 1773 Solomon Townsend Dr No

To Cash pd Freight of Hides

“ Do Cartage Entry

----------------------------------------------------------------------------------------- 4 Danl [Daniel] Sickles Dr 9 To Solomon Townsend

for 30 Hides Wt 277¼lb @ 1/3½

£17

18

1 ------------------------------------------------18---------------------------------------

9 Solomon Townsend Dr

To Cash pd Freight of Hides

15

- “ Do Cartage 1 - ------------------------------------------------18----------------------------------------

10 Saml Townsend Dr

To Cash pd Freight of a Chest from Carolina

8

0 ------------------------------------------------20---------------------------------------

10 Saml Townsend Dr

pd To Taylor & Delanay for Sundrys [sic]

15

10

4½ “ 75 Bushels of Corn & Measg [Measuring] &c 11 16 6 “ 2 Bags of Buttons 9 3 “ 1 Gross Binding 9 6 “ 1 doz almink [illegible] & 3 ld [pounds] Tobacco 6 1½ £28 6 9

Page 14: £ s d New York 20th Decr 1773

10 Saml Townsend Dr

To 1 Qr [quarter] Beef Wt 168ld [pounds] 4½

3

3

- “ Cartage of a Chest 1 6 ----------------------------------------------------20------------------------------------

10 Saml Townsend Cr By Cash Recd from T [Templeton] & Stewart

16

4

6

------------------------------------January 4th 1774---------------------------------- 10 Saml Townsend Dr

To 1 Hhd Molasses 111 Galls 12 99 @ 2/1

£10

6

3

“ Cartage 2 - “ 3½ Yds Shalloon for self 10 6 £10 18 9 -------------------------------------------------19-----------------------------------------

10 Saml Townsend Dr

To 1 Rheam [sic] Paper

1

4

6 “ 1 pack of pins 8 - “ Cartage Flaxseed 2 - £1 14 6 ----------------------------------------Feby 28th 1774---------------------------------

10 Saml Townsend Dr

To 20 ld Tea 4/9 4 15 - Page 15:

£ s d New York 28th Feby 1774


To 6 Bushels of Oats 2/3

13

6 “ Cartage 6 ------------------------------------------------------------------------------------------

10 Saml Townsend Cr

By Cash recd from T & S [Templeton & Stewart] 17th

£71

3

3 ---------------------------------------March 1st----------------------------------------

10 Saml Townsend Cr

By Cash recd from Captn DS Crain

£3

11

3 ----------------------------------------------1---------------------------------------------

1 2

Saml Townsend Junr Dr

To Seamans & Lawrence for Interest

£2

7

1 --------------------------------------------------------------------------------------------

2 Seamans & Lawrence Dr To Cash

£60

15

1

-----------------------------------------------10----------------------------------------- 10 Saml Townsend Cr

By Cash recd from T [Templeton] & Stewart

£100

12

10 -----------------------------------------------10------------------------------------------

10 Saml Townsend Dr

To Cash pd Solomon

£100 -

-

“ Do pd Audrey [Griffeths or Townsend?] 12 - “ Do Do 1 6

Page 16: £ s d New York 12th March 1774

10 Pd

Saml Townsend Dr

To Doughty & Palmer for 1 Hhd Molasses

£10

18

5 --------------------------------------------------------------------------------------------

10 Pd

Saml Townsend Dr

To James Van Horne “ for 2 Bbls Sugar - 26th Novr 1773

£13

12

7½

“ “ 20 ld Tea - 17 Decr “ 4 15 - [The sum of the last two entries.] £18 7 7½ ---------------------------------------------------22--------------------------------------

10 Saml Townsend Cr

By Cash Recd from T[empleton] & Stewart £30 - - -------------------------------------------April 4th---------------------------------------

10 Saml Townsend Dr

To 1 Hhd Rum 114 Gals 3/6

19

19

- “ Carmon for buying it 6 [The sum of the last two entries.] £20 5 - ---------------------------------------------------------------------------------------------

10 Saml Townsend Cr

By Cash Recd from T & Stewart

21

-

- --------------------------------------------March 30------------------------------------

10 Saml Townsend Dr

To 1 Pack Pins

8

- “ 1 Loaf Sugar Wt 11lb 14oz 1/2 13 10 [The sum of the last two entries.] £1 1 10

Page 17: £ s d New York 8th March April 1774

10

Saml Townsend Cr

By Cash recd pr Chadreayne

23

8

- -----------------------------------------------------18-------------------------------------

10

Saml Townsend Dr

To 12 Bushls[sic] Oats 2/2

1

6

- “ Cartage & Measuring 1 4 ------------------------------------------------------11------------------------------------

10

Saml Townsend Dr

To Cash Paid for 1 pr Calliminco [sic] bought in 1772

2

14

- Cash for W---------------------------------11----------------------------------------

10 Wash Woman Dr To Cash pd at Sundry times since the 17th Decr 1773 when she began to wash at 6/6 pr Mo [Month]

1

3

11 ----------------------------------------------------------------------------------------------- May 5th

10

Saml Townsend Cr

By Cash recd pr Chadreayne [Chadeayne]

£20

12

9

Page 18:

£ s d New York 5th May 1774

10

Saml Townsend Dr

To 1 ps Dowlas

2

18

- “ 1 ps Check 18 Ells 2/4 2 2 - “ 1 Hhd Molasses 102 Galls 1/11 9 15 6 “ Cartage 2 - [The sum of the last four entries.] £14 17 6

---------------------------------------------------------------------------------------------- 9 Solomon Townsend Dr

To Cash pd Freight & of Sundrys [sic] “ Recd from Phila 15th May [illegible]

0

19

-

“ Cartage to and from the Store 2 - [The sum of the last two entries.] £1 1 - --------------------------------------------------10---------------------------------------

10

Saml Townsend Dr

To 20 Bushels Corn 3/

3

-

- “ Measuring & 6 [The sum of the last 2 entries] £3 6 -----------------------------------------------June 2d------------------------------------- Saml Townsend Dr

To Cash pd Willitt [&] Seamans

75

19

8 “ Do pd [paid] Nathl Tyler 30 7 9 On Son Saml [Townsend Jr.] Accot

Page 19: £ s d

New York 6th June 1774 11

Saml Townsend Dr

To Cash for 7 pr Hose for self 9/6

3

9

6 “ 20 ld [pounds] Tea 4/9 8 Bag 1/ 4 16 - “ Cartage of Rum & Sugar 4 - [The sum of the last three entries.] £8 9 6 -----------------------------------------------------------------------------------------------

11

Saml Townsend Cr

By Cash recd [received]from W & T. Buchn [Buchanan]

12

-

- ---------------------------------------------------------------------------------------------

2 9

Jas [James] Youle Dr T Solomon Townsend for 29 40½ ld pounds] Dear [sic] Skins 1/9

£257

5

10½

----------------------------------------------------------------------------------------------- 2 Jas Youle Cr By Cash 100 - -

---------------------------------------------------------------------------------------------- 9 Solomon Townsend Dr

To Cash pd for Weighing Skins

6

- ------------------------------------------------------10------------------------------------


To Cash pd for Coopering Tarr [sic]

4

5

- “ Do helping horse at the ferry 13 ------------------------------------------------------20------------------------------------

11

Saml Townsend Dr

To for 1 Loaf Sugar 62 ld [pounds] 1/2

7

7 “ 1 Pockett [sic] Book for self 8 - [The sum of the last two entries.] £ - 15 7

£ s d New York 24th June 1774

11 pd

Saml Townsend Dr

To Thos Nixon for 1 ps

“ Wilton 35¼ Yds 5/9

10

2

8

“ Cash for 1 ps Shallone [sic] 3 8 - “ Do 1 Bag Buttons 4 9 “ Do ⅛ ld Twist 7 6 “ Do 1 ps Cambrick 3 - - [The sum of the last 5 entries] £17 2 11 -----------------------------------------------------------------------------------------------

11

Saml Townsend Cr

By Cash recd from Walton & T Buchn [Buchanan] the 11th Inst [this month]

10

-

- “ Do recd this date 148 - 6 ---------------------------------------------------------------------------------------------

11

Saml Townsend Dr

To Cash pd Seamans & Lawrence “ on Accot of son Duiand [?]

56

12

-

“ “ Do pd Obedh [Obediah] Seamans & Co 36 17 7 “ Do Do for a cask of Nails

For yourself in July 1772

6

12

- [The sum of the last 3 entries] £100 01 7

Page 21: £ s d

New York 28th June 1774 11 Saml Townsend Dr

To Cash pd Sam Bown

26

2

6 --------------------------------------------July 1st----------------------------------------- 11 To Saml Townsend Dr

To Cash fo 1 doz Metts [?]

1

9 -

“ 1 ps gert 4 Webbing 5 - “ 1000 Tacks 2 6 “ 1 Grose [gross] Button Mould [sic] 1 - “ 1 lb Needles 2/4 1 ld wire 2/ 4 4 “ I pack 4½ ld Skins 8 - “ 15 Yds Twine Check 3/ 15 - “ 1 keg White Lead 20 ld 9d 15 - “ 1 Do Spanish Bron [Brown] 28 ld 12 - “ 50 feet 8 by 10 Glass 1 18 -

“ 2 Galls Oyle [sic] of 2/6 18 6 “ 3 paint Brushes 1/3 3 9 --------------------------------------------------------------------------------------------- Saml Townsend Dr

To Cash pd Cartage of Glass

1 -

£7 13 1

Page 22:

£ s d New York 13th July 1774

11 Saml Townsend Cr

By Cash recd from W & T B [Buchanan] £109 5

8

----------------------------------------------------------------------------------------------

11 Saml Townsend Dr

To Cash pd [James or Thomas?] Rivington for papers

12

- “ Do for pine apples [pineapples] 5 - [The sum of the last two entries.] £ - 17 - -----------------------------------------------------------------------------------------------

9 Solomon Townsend Dr To Cash pd Moran for clearance of Indigo

-

10

-

“ Cartage 9 - “ pd Henry Van Vleck & Son 94 12 2 -------------------------------------------------18-----------------------------------------

11 Saml Townsend Dr To 1 Hhd Molasses 100 Galls 2/

10

-

-

“ 55 ld Loaf Sugar 1/1½ 3 1 10 “ Cartage 2 - [The sum of the last three entries.] £13 3 10 --------------------------------------------------31st---------------------------------------

9 Solomon Townsend Cr By Cash from W & T B

6

-

-

Page 23: £ s d

New York 5th August 1774 11 Saml Townsend Cr

By Cash Recd from W & T B

50

-

- ---------------------------------------------------------------------------------------------

11 Saml Townsend Dr

To Cash pd Barber

1

1

6 “ Taylor [sic] for 1 Jackett [sic] 1 3 9 “ Shoe Maker for Shoes 1 4 6 [The sum of the last three entries.] £3 9 9 ----------------------------------------------------------------------------------------------


To 37 – 3 – 8 Iron Shipd [sic] to Sutherland & Cruden @ 23/6

44

7

5 “ Cartage 4 - “ Freight 2 7 ---------------------------------------------------------------------------------------------

12 Adventure to Carolina Dr £101 5 2 7 To Hunter & Walsh for 6 Boxes Soap 11 14 3

11 “ Saml Townsend for 16 Tierces Bread for W & TB 17 2 6 Pd “ Wood & Alsop for 6 Bbls Flower [Flour] 10 18 1

“ Sowther Pagan & Co Rum 64 - - “ Cartage & Portage &c [and so on] 10 -

Page 24: £ s d

New York 27th August 1774 Shipd [sic] pr the Coracoa[?] Packett [sic]

Danl Shane Master ^ for the West Indies Three Tierces of Hams Nr [?] Nr 1 – 329 } 2 – 307 } 3 - 331 } 967 ld [pounds]

-------------------------------------------------Septr 9---------------------------------- Solomon Townsend Dr

To 43 Cwt of Iron Shipd

“ Sutherland & Cruden @ 23/6

50

10

6

“ Cartage & primage 8 - “ Ancrum Foster & Brice for }

freight & pd by them } entered 6th Decr page 30

-------------------------------------------------------9------------------------------------ 12 Adventure to Carolina Dr

To 26-0-0 Iron @ 24/

£31

4 -

“ 8-2-18 Do “ 23/6 10 3 6 “ Cartage & primage &c 4 6 £41 12 - -----------------------------------------------------------------------------------------------

Page 25:

£ s d New York 17th Septr 1774

7 Robert Stoddard Accot Currt Dr

To 16 Bbls Pork 72/

£57

12

- “ 4 Bbls Do 14 - - “ Cartage 5 - “ Comms [commissions] on £71 – 12[s] @ 2½ Pct

Shiped [sic] pr Capt Thayer 1 5 9

£73 12 9 -----------------------------------------------------------------------------------------------

8 “ Robert Stoddard’s Sales Rum Dr To Cash pd Dutys [sic]

3

19

4

“ Do Freight 2 - - “ Guaging [Gauging] & Cartage 12 - ---------------------------------------------------------------------------------------------

11 Saml Townsend Dr

To 1 Hhd Molasses 101 Gall 1/11

£9

13

7 “ 1½ Gallon[s] Oyle [sic] 8/ 12 - “ 8 ld White Lead 9[pence] 6 - “ 6 ld Chalk 1½[pence] 9 “ Cartage 2 - £10 14 4 ----------------------------------------------------19---------------------------------------

8 pd Thoe [Theodore] Franklin Dr To Robt Stoddard Sales of Rum for 2 Hhds 109 – 1} 107 – 1 } is 214 Galls @ 2/5

£25

17

2

Page 26: £ s d

New York 20th Septr 1774 11 Saml Townsend Dr

To 12 Bushels Pease [sic] 2/

1

4

- “ Cartage Hhd &c [and so forth] 3 6 “ ps Lace 2 10 “ Cash pd E. Cock for Tea 2 17 7 £4 7 11 ----------------------------------------------------------------------------------------------

11 Samuel Townsend Cr

By Cash for 35 Bbls Pork

£119

-

- “ Do for 1 Do 3 8 - £122 8 - ----------------------------------------------------27---------------------------------------

11 Samuel Townsend Dr

To 25 ld Ginger 1[shilling] Bag 2/

1

7

- “ 20 ld [pounds] Tea 4/9 4 15 - “ 24 ld [pounds] Pepper 2/3 2 14 - “ 51 ld [pounds] 4 oz Loaf Sugar 1/2½ 3 1 11 “ 1 Brass Lock 3 6 “ 2 Yds Tow Cloth for Bags 2 - £12 3 5 -----------------------------------------------Octr 5th-------------------------------------


To Cash pd his order favr Mr McCoun

19

-

-

£ s d New York 10th Octr 1774

13 Adventure To Philada Dr £182 . 10[s] . 6[d] pd To Jacob Rhinelander for 2 Bales

“ of Pepper Wt 634 ld 2/9

87

3

6 pd To Shotwell Bown & Co for Bale

“ of Pepper Wt 317 ld 3/

47 11

- pd To Ebenezr & Thos Haviland for 1 Bale

“ Pepper Wt 318 ld 3/

47

14

- To Cartage 2 - ---------------------------------------------------------------------------------------------

7 13

Robert Stewart Dr

To Adventure to Philada for his half

£91

5

3 -----------------------------------------------------12------------------------------------

7 Robert Townsend Cr

By Cash recd from Mr Labrisher

32

8

5 -----------------------------------------------------14-------------------------------------

pd 8

Cockle & Wickham Dr

To Robert Stoddard Sales “ for 3 Hhd[s] Rum 109-6 111-6 112-5 gals[gallons] 332-17 [w] 315 3/2

£119

17

6

Page 28: £ s d

New York 15th Octr 1774 7 Robt Stewart Cr

By Cash recd from T. Stewart

16

-

- “ Do Do 42 16 10 ----------------------------------------------------27-----------------------------------

9 Solomon Townsend Dr To Commission on Sales “ of Hhds & Skins £275.3.11 @2½ Pct

£6

17

7 “ Postage of Letters 12 - -----------------------------------------------Novr 2--------------------------------------

11 Saml Townsend Dr To Shoe – Maker Accot

3

15

9

“ Do for 1 pr Shoes Eng [English] Soles 12 6 “ Barber 10 - “ Wash Woman from }

“ the 11th April }

2

3

- “ Taylor [sic] for Mending Clothes 1 8 5 “ Do for Sundrys [sic] 13 8 11

“ 1 Hat 2 5 - £23 3 7

Page 29:

£ s d New York 2nd Novr 1774

11 Saml Townsend Cr By Benjn Underhill } “ for amot of his accot }

70

14

10 “ By Jos Lawrence for amot his accot 14 12 3 ----------------------------------------------------------------------------------------------

11 Saml Townsend Dr To Joseph Larwance for Balle[Balance] of his accot }

1 To Saml Townsend Jur “ for Balle [balance] of his accot

£114

1

3

7 Robt Stoddard Dr

To 3 ld [pounds] Tea 5/

15

- -----------------------------------------------------2---------------------------------------

No entry

Templeton & Stewart Dr

To my draft on Jno [John]} “ Prinyl for }

X140

-

-

5 Templeton & Stewart Cr

By Cash

70

-

- ----------------------------------------------------------------------------------------------

No entry

X By Robt Stewart recd by him X 70

Page 30: £ s d

New York 3d Novr 1774 4 Danl Sickles Cr

By Cash

14

2

4 “ Amot of accot 3 15 9 ---------------------------------------------------------------------------------------------

2 Jas [James] Youle Cr By Cash recd the 27th Sept

157

5

10

------------------------------------------Decr 6th- ---------------------------------------- 14 12

Ancrum Foster & Brice Dr

To Adventure to Carolina for Proceeds of Sales

117

15

3 9 To Solomon Townsend for Balle [balance] of is account 44 16 7

To Cash 35 half Toes 64/ 112 - - “ Do 15 - - --------------------------------------------------6-------------------------------------------

14 12

Ancrum Foster & Brice By Adventure to Carolina for Freight and Dutys [sic]

16

12

6

“ 59 Hhds Flaxseed 184 - - “ Cash 5 - - -----------------------------------------------------8---------------------------------------

14 9

Ancrum Foster & Brice Dr

To Solomon Townsend for } “ Cash left with Wm Hill of Brunswick which } “ of [illegible] and order for you to receive }

41

16

8

Page 31: £ s d

New York 19TH Decr 1774 9


To Adventure Carolina for Freight of 43 Cwt of Iron Shiped [sic] Sutherland & Cruden the 9th Sepr

2

14

6 -----------------------------------------Jany 3d 1775---------------------------------

12 Saml Townsend Cr

By Cash recd from Jos Lawrence

30

13

4 ---------------------------------------------------------3------------------------------------

11 Saml Townsend Dr To 1 Hhd Rum 111 Gals 3/2

17

11

6

“ 1 Bbl Sugar 2.1-15 66/ 7 17 4 “ Cartage 2 6 “ Bbl 1 9 “ Cash pd Audrey [Griffeths or Townsend?] 12 - £25 5 1 ------------------------------------------12---------------------------------------------

5 Templeton & Stewart Dr To 60 Hhds Flaxseed 108/

£324

-

-

------------------------------------------12---------------------------------------------- 7 5

Hunter & Walsh Dr To Templeton & Stewart for amot of their accot

£11

14

3

--------------------------------------------------------------------------------------------

Page 32: £ s d

New York 13TH Jany 1775 12

6 Adventure to Carolina pr the Sloop Betsey Captn Farley Dr

To Richd Deane for Rum & c

£119

11

5 6 “ Seamans & Lawrence Rum 103 - -

15 “ Walter & Thos Buchanan & Co 108 16 1 4 “ Jacobus Landt Iron 52 18 9 4 “ Danl Phenix Do 52 9 10 2 “ Benjn Underhill Flower [flour] 21 16 3

4 “ John Duryea Cheese 16 2 - 1 “ Wm Pagan Brandy 18 19 6 2 “ James Mott Rum 14 5 - 5 “ Templeton & Stewart 1 Cask Potatoes [sic] 2 2 - 8 “ Young & Hewlett 5 Bbls Cyder [sic] 3 15 -

11 “ Saml Townsend 10 Do 13/ 6 10 - “ 1 Cask Onions 1 3 9 “ 4 Bbls Apples 2 12 - “ Cartage &c 2 5 - £526 6 7

5 Templeton & Stewart & Co Cr

By my Draf[t] in favr of Wm Tongin

27

-

-

Page 33: £ s d

New York 13TH Jany 1775 4

5 Jacobus Van Landt [Zandt] Dr

To Templeton & Stewart for my Draft

£25

17

3 ---------------------------------------------------------------------------------------------

4 5

Danl Phenix Dr To Templeton & Stewart for my Draft

£52

9

10

-------------------------------------------------------------------------------------------- 6 5

Richd Deane Dr


£119

11

5 4 5

John Duryea Dr


£16

2

- ---------------------------------------------------------------------------------------------

Phenix & Ten Brook Cr

By amot of their Accot

£13

5

7 ---------------------------------------------------------------------------------------------

5 Phenix & Ten Brook Dr

To Templeton & Stewart by my Draft

£13

5

7 ---------------------------------------------------------------------------------------------

15 6

Sundry amounts Dr

To Walter & Thos Buchanan & Co Seamans & Lawrence for my Draft

£103

-

- 4 Jacobus Van Landt [Zandt] Do 27 1 6 2 Benjn Underhill Do 21 16 3

Wm Malcom [Malcolm?] Do 9 2 10 Geoe [George] Fisher amot his accot 3 1 5

Page 34: £ s d

New York 13TH Jany 1775 12 Voyage to Carolina Dr to Sundry Charges

To Water Casks 1 5 - “ Wood 1 6 - “ Cheese for Calben Store 6 6 “ Charty [charity] Party 16 - “ Tea Kettle 8 - “ Beef for Calben Store 1 6 10 “ Rum & Sugar Do 1 4 - “ Butter Do 6 - “ Potatoes Do 6 - “ 2 Kegs Bread 10 6 “ 1 Bbl Beef 2 10 - “ Geoe Fisher for Bread 3 1 5

11 “ Saml Townsend for 1 Bbl Pork 3 - - “ Wm Malcom [Malcolm?] for 1 Hammer 3 6 “ Do for Townsend & Log Book 2 - “ Do for 1 Dish & 2 knife [knives] & forks 13 3 “ Custom House fees 4 4 - “ Sailors Wages for 1 month adve [adventure] 15 5 - “ Candles 12 - £37 6 - --------------------------------------------------------------------------------------------

15 Walter & Thos Buchanan & Co Cr By Cash recd at Sundry Times since the 20th December 1774

71

-

-

“ 4 pr Hose 2 - -

Page 35: £ s d

New York 13TH Jany 1775 18 Young & Hewlett Dr

To Sundry Accounts for fitting the Sloop for Sea

12

4

7½ To Wm Malcom [Malcolm?] for Sundries

“ 150 ld Sorted Cordage 8d [8 pence]

5

2

- “ ½ ld Twine 1 5 “ 1 Compass 12/ 3 ld Nails 10d 14 6 “ 1 pr Large Hinges 3 6 “ 200 Sapper & Pump Nails 2 - “ 2 Padlocks 3/ 6 - “ 1 lb Fatt [Fat] 6d Trumpet 7/ 7 6 “ 4 ld Oakum 5d ½ ld Twine 1/5d [½ ld should be 1 ld to equal a sum of

3 shillings and 1 pence.] 3 1

“ 1 half Hour Glass 2 6 “ 1 Deep Sea Line and Lead 1 7 10½ “ 2 ld Four Penny Nails ¼ 2 8 “ 3 ld Ten & Twelve penny Do 10d 2 6 To Caulker[‘]s account 1 5 6 To Blockmaker[‘]s Do 18 6

“ 2 ld Nails 1/6 Mast Hoops 1/6 3 - “ Glassure [glazier] amot for putting Glass in Binule 2 - “ Tar, red, Led, Lamblack &c for paying Sloop in Carolina 1 - 1

Page 36:

£ s d New York 3d March 1775

12 Voyage to Carolina Dr To Sundry Charges in Carolina

£15

7

8

“ Men[‘]s Wages pilotage &c [and so on] 12 09 4 8 “ Young & Hewlett for 1 Mo [month]

“ & 22 days Charter of Sloop Betsy@ 20£ pr mh [month] is

35

7

- “ Wharfage pr Jos Lawrence 19 6 “ Custom House Fees 2 8 - -------------------------------------------------------------------------------------------- £66 11 6

12 Voyage to Carolina Cr

By Mr Imlin for Freight and Passage

15

8

- “ Constant & Mr Trivett Do 9 15 8

“ Freight of Tarr [sic] &c 15 - - --------------------------------------------------------------------------------------------- £40 3 8

8 Young & Hewlett Dr

To Cash

26

17

5 ---------------------------------------------------------------------------------------------

15 11

Walter & Thos Buchanan & Co Dr

To Sam Townsend for Amot of their Accot

345

18

1 ---------------------------------------------------------------------------------------------

Page 37:

£ s d New York 3d March 1775

12 Voyage to Carolina Cr

By Sales of Sundries

282

17

- 14 “ Ancrum Foster & Brice for sales of Sundries 227 19 -

------------------------------------------------------------------------------------------- 14 “ Ancrum Foster & Brice Dr

To Cash the 6th Feby

80

-

- 9 To Sol [Solomon] Townsend for Cash

“ recd from Hogg & Campbell

5

4

- --------------------------------------------------------------------------------------------

14 16

Ancrum Foster & Brice Cr

By Adventure to Newry } for amot of 113 Hhds Flaxseed }

419

2

2

By 55 Bbls Tar 27 10 - “ 3 Hhds Tobacco 2764 ld 20/ 27 12 9

“ 1 Hhd Flaxseed 5 Bushs 8/ 2 - - --------------------------------------------------------------------------------------------


To 5 Bushels Flaxseed 8/

2

-

- ----------------------------------------------12--------------------------------------------

11 Saml Townsend Dr

To 1 ps Sheeting

2

18

- “ 1 Side Soal [sole] Leather Wt 18½ ld 1/5 1 6 2 “ 1 Side Upper Leather 15 6

Page 38: £ s d New York 27th March 1775

11 Saml Townsend Dr

To 1 Hhd Rum qt 120 } 115galls @3/6 5 }

20

2

6

“ 1 Firkin Butter 87} 75 lb @ 9d

12} 2 16 3

“ Firkin 2 - “ Cartage 2 - “ Blackmore[‘]s Draft on Wm }

“ Snell & Co London £63 Stg } “ Exche…. 70 Pct is [see note below] } “ deliverd To W & T Buchanan & Co

107

2

-

£130 4 9 --------------------------------------------------------------------------------------------

13 Jno Pringle Dr

To adventure to Phila for } Proceeds 4 Bales Pepper }

177

14

2 --------------------------------------------------------------------------------------------

5 Templeton & Stewart Dr

To Jno Pringle for amot of his Accot

£177

14

2 ------------------------------------------------------------------------------------------

13 7

Adventure to Philada Dr

To Robert Stewart for half proceeds

£88

17

1 --------------------------------------------------------------------------------------------

7 5

Robert Stewart Dr

To Templeton & Stewart

88

17

2 [Note: The money draft was in pounds sterling and had to be exchanged to New York Money at the rate of 1.7£ NY Money to 1£ Sterling. Therefor, £63 x 1.7 = £107.1 or £107 2 shillings.]

Page 39: £ s d New York 1st April 1775

12 Adventure to Carolina Dr [sum of the next 7 entries] £441 14 3

6 To Seaman & Lawrence for Rum £238 - 2½ 13 “ Henry Van Vleck & Son Iron 125 2 8 15 “ Walter & Thos Buchanan & Co Salt 35 0 -

“ Cash help Measuring 8 - “ Joseph Lewis Flower [Flour] 32 4 6 paid George Fisher Bread 8 8 10½ Cartage porterage &c 2 10 - -----------------------------------------------------------------------------------------

15 Joseph Lewis Dr

To Walter & Thos Buchanan & Co } “ for my draft on them }

32

4

6

2 Benjamin Underhill Dr To 72 Bbls Tar 12/

43

4

-

Anthy [Anthony] Griffiths Dr

To 20 Bbls Tar 13/

13

-

- 15

2 Walter & Thos Buchanan & Co Dr

To Benjn Underhill for my } Draft on Sum }

43

4

-

To Anthy Griffiths for my Draft 13 - - -------------------------------------------------------------------------------------------

Page 40:

£ s d New York 3d April 1775

2 15

James Mott Dr

To W & T Buchanan & Co } for my Draft on them }

14

2

6

-------------------------------------------------------------------------------------------- 11 Saml Townsend Dr

To Cash pd fo 1 pr Buckles

1

6

- --------------------------------------------------------------------------------------------

13 Walter & Thos Buchanan & Co Dr To Cash 18 8 4 ---------------------------------------------------------------------------------------------

9 Sol [Solomon] Townsend Dr to Cash Pd Toorner

13 -13

- 1½

----------------------------------------------May 30th----------------------------------- 9 Sol Townsend Cr

By Cash recd from Jno Slingsby

4

-

- --------------------------------------------------------------------------------------------

12 Adventure to Carolina Dr To Cash paid freight to Buffett

£70

3

6

--------------------------------------------------------------------------------------------- 18 Wm Hills sales Dr

To cash pd Buffet for freight of 120 Bbls Tar

£24

-

-

---------------------------------------------------------------------------------------------- 15 Walter & Thos Buchanan & Co Cr

By Cash

81

3

6

Page 41: £ s d New York 30th May 1775

15 Walter & Thos Buchanan & Co Dr To Cash

£34

-

-

“ 6 Bbls Turpentine 27/6 8 5 - “ 1 Do Tar 10 - “ 1 Bbl Tallow Wt 182 ld 9d 6 16 6 “ Cash 16th June 42 10 5 £82 1 11 ---------------------------------------------------------------------------------------------

14 Ancrum Foster & Brice Cr By Cash recd 12th Feby

£13

8

8

“ 1 Blankett [sic] “ 13 4 16 “ Adventure to Newry for 5 Hhds Flaxseed 18 6 2

“ Cash recd the 1st Inst 10 - - “ 107 Bbls Tar 7/4 £39 - 4 - 8 “ 12 Bbls Turp 23/4 14 - -

Nailing &c 1 - 19 – 8

55

4

4 £97 12 6 -------------------------------------------------------------------------------------------

14 Ancrum Foster & Brice Do

To Cash sent from Brunswick 15th Feby

£11

-

- “ 1 Bbl Flower [Flour] Wt 183 Nt @ 30/ Bbl 2/ 2 17

12 “ Adventure to Carolina for proceeds} of sales to the 3d May }

140

5

8

“ Do for discount on Flaxseed from A. Hostler 4 - - £158 2 8

Page 42: £ s d New York 30th May 1775

12 Adventure to Carolina Cr

By Sales of Sundries

£489

1

6 -------------------------------------------------------------------------------------------

13 John Cruden & Co Dr N Carolina To 5 hds Rum 604¾ Galls ¾

“ 196 Bars Iron Wt 68Cwt 3[?] 20ld @ 32/

£100

110

15

5

10

8 --------------------------------------------------------------------------------------------

13 John Cruden & Co Cr

By Cash

£41

1

6

By a note of hand payable 15th July 170 - - --------------------------------------------------------------------------------------------

14 Ancrum Foster & Brice Dr

To Jno Cruden & Co Note payable 15th July To Cash sent from Brunswick 5th May

£170

7

- 7

- -

-------------------------------------------------------------------------------------------- June 16th

15 Walter & Thos Buchanan & Co Dr

To Richd Quince on Land Son & Fraser London for £50 Stg Exche 65 Pct

82

10

- --------------------------------------------------------------------------------------------

12 Adventure to Carolina Dr To loss on a Bill of Exche

5

-

-

“ loss on sales of Sundries 39 11 6 ---------------------------------------------------------------------------------------------

13 Adventr [Adventure] to Glasgow Dr To 103 Bbls flour I [sic] per the Lilly 10/ To Promise for [?] Capt Cochran

£51

10 15

-

Page 43: £ s d New York 30nd June 1775

15 Walter & Thos Buchanan & Co Cr

By Cash “ Do

60

2

10 10

10

- -------------------------------------------------------------------------------------------

13 Henry Van Vleck & Son Dr To Cash

60

10

10

------------------------------------------------------------------------------------------- 16 17

Adventure to Newry Dr

To Wm & Jn[o] Ogle for Insurance “ on Flaxseed

8

0

4

Irish

-----------------------------------------------July 10-------------------------------- 18

1 Sundries Dr to Wm Hills Sales Wm Pagan 106 Bbls Tar 10/ Cash 7 Do 10/

53

3

-

10

- -

---------------------------------------------------------------------------------------------- 18 Wm Hills Sales Dr

To Cash for Storage of Tar “ Do Cooperage “ Commissions on £56 – 10 – 0 @ 5 Pct

2 3

2

4 -

16

- 2 6

----------------------------------------------Octr 1st ----------------------------------- 17 16

Wm & Jn[o] Ogle Dr

To Adventure to Newry for N Proceeds } “ of 68 Hhds Flaxseed }

£106

16

9

Irish

---------------------------------------------------------------------------------------------

15 17


To Wm & John Ogle for £108 Irish } “ Exche 66⅔ is } Remitted to Chas and Wm Steer of London

180

-

Curry

Page 44:

£ s d New York 3d Octobr 1775


By Cash

£181

16

1 --------------------------------------------------------------------------------------------

6 Seamans & Lawrence Dr

To Cash

£181

16

1 ---------------------------------------- --------------------------------------- 15 Walter & Thos Buchanan & Co Cr

By 1 ps Linen 25 Yds 5/ “ Cash in Full

£5

5

5

12

-

10 --------------------------------------------------12------------------------------------

1 Wm Pagan Cr By Cash

£34

-

6

---------------------------------------Novr 1---------------------------------------- 14 Ancrum Foster & Brice Cr

By 35 half toes remitted to Jno Pringle of Philada

112

-

- ---------------------------------------------3------------------------------------------- 13 Henry Van Vleck & Son Cr

By Interest

12

- ----------------------------------------------------------------------------------------------

13 Henry Van Vleck & Son Dr To Cash

65

13

10

--------------------------------------------------------------------------------------------- 6 Seamans & Lawrence Dr

To Cash 50 8 -

-----------------------------------------------9-------------------------------------------- 18 19

Wm Hills Sales Dr

To his accot currt for

24

9

4 ---------------------------------------------------------------------------------------------

19 Wm Hills Accot Currt Dr

To Mott & Brown on Richd Adams of Philada for

Remitted to Saml Shoemaker of Philada

24

9

4

Page 45: £ s d New York 2nd December 1775

6 Seamans & Lawrence Cr 4 9 10½

By Interest ------------------------------------------------------------------------------------------ 6 Seamans & Lawrence Dr

To Cash

10

6

- ------------------------------------------ March 16th 1776----------------------------

5 Templeton & Stewart Dr

To 21 Busl Flaxseed 5/

5

5

- “ 904½ Do 6/ 271 7 - “ 700 Do 6/3 243 15 - “ 296 Do 6/6 96 4 - £616 11 - “ 189 Hhds 3/9 £35 – 8 – 9 “ 129 Bbls 1/7 10 – 4 – 3 [sum of two lines] 43 13 - £662 4 - “ Commissions @ 5 Pct £33 - 2 – 2 “ Cooperage & Nails 1 – 10 - - “ Cartage 1 – 10 - - “ Freight 22 – 2 – 9 58 4 11 £720 8 11 --------------------------------------------------------------------------------------------

5 Templeton & Stewart Cr

By Cash recd by Wm Cock

72

-

- “ Do 12 8 - “ Do 270 13 4

------------------------------------------ ------------------------------------ 5 Templeton & Stewart Cr

By Cash recd of Thos Pearsall

367

7

7

Page 46: £ s d New York 1st May 1776 Templeton & Stewart Cr

By Freight of Flaxseed sent “ from musketecove [Glen Cove, N.Y.]

-------------------------------------------------13--------------------------------------- 14 Ancrum Foster & Brice Cr

By Richd Caswell[‘]s Draft on “ Michl Hilegis & Geoe Clymor “ Continental [illegible] Philada

“ for 250 Dollars is

100

-

-

----------------------------------------------30------------------------------------- Isaac Robbins Dr

To half the value of sundry Clothes lost from on board} “ his sloop which he promised to pay }

3

-

- ------------------------------------------------June 25---------------------------------- Isaac Robbins Cr

By Freight of 5 Hhds of Rum @ 6/ “ 1 Tierce Bottles

1 10 1

- 9

-----------------------------------------------Aug 6------------------------------------- 14 12

Ancrum Foster & Brice Dr To Adventure to Carolina for Sales of sundries

£243

6

2

--------------------------------------------------6---------------------------------------- 12 14

Adventure to Carolina Dr To Ancrum Foster & Brice “ for Commissions on receiving £170 @ 2½ pct “ for Do on remitting 212 @ 2½ pct

4 5

5 6

- -

---------------------------------------------------6-------------------------------------- 9


To Ancrum Foster & Brice for cash} “ Paid inst Jno Cruden & Co }

7

2 Page 47:

£ s d Oyster Bay 15th November 1776

15 20

Thomas Buchanan Dr

To Solomon Townsend for 2 Doz port “ Wine @ 36/ pr Doz

3

12

- ----------------------------------------------------15------------------------------------

20 Cash Dr To Sol: Townsend For 4 Doz & 7 Bottles port Wine @36/ pr Doz

8

5

-

----------------------------------------August 4th 1777-------------------------------- 17 16

William & John Ogle Dr

To Adventure to Newry for “ Nt [Net] Proceeds of 48½ Hhds of } “ Flaxseed Transferr’d [sic] from sales 1775}

181

14

1 Irish

----------------------------------------------August 4------------------------------------ 15 17


To William & Ogle for £181 – 14 – 1 Irish Remitted to Chas and Wm Steer of London Is £168 – 4 – 10 Br [British] Exe [Exchange] 180 pct is

£302

16

7 currt

------------------------------------------Septr 12th------------------------------------ 15 16

Walter & Thos Buchanan Dr

To Geoe & Jno [John] Buchanan for proceeds of 103 Bbls Tar £37 – 2 – 6 Stg [Sterling] Exe 80 Pct [should be 180 pct] is

£66

16

4 ---------------------------------------------------------------------------------------------

16 13

Geoe & Jno [John] Buchanan Dr

To Adventure to Glasgow for proceeds of Tar

£66

16

4


11 Saml Townsend Dr

To 1 Hhd Rum 115} 3} is 112 Gals 5/9 “ 1 Bbl Sugar Nt 2 – 3- 16 Gross 24 Tare 2 – 2 – 20 Nt @ 114/ “ Barrel “ 6 Loaves Sugar Nt[Net] 66lbs 14oz @ 2/ “ 22 ld Tea 8/ “ 6 Cream Cold [Colored] Bowls “ Cartage & Carman for buying Rum

£32

15

6 8

£63

4

5 1

13 16

6 8

14

-

4 9 7 - - - 8

----------------------------------------------------19-------------------------------------


To 1 Hhd Molasses 109 Gals } 12 [Wants?] } is 97 Gals 2/8 “ 1 pr Dowlass [sic] “ Cash Paid Cartage of Molasses

£ 4

18 1 4

8 - -

£17 3 8

---------------------------------------------October-----------------------------------


By Cash

189

13

3 --------------------------------------------------18-----------------------------------------

21 Samuel Townsend Dr To 1 ps Linin [sic] 25 Yds 3/6 “ 1 ps Handks [handkerchiefs]

4 1

7 8

6 -

Page 49:

£ s d New York 18th October 1777

21 Samuel Townsend Dr To 4 Pr Womens Shoes 11/

2

4

-

“ ¾ Yd bd [bed] cloth & trimmings “ 30 lb Tea 7/ ped[?] Bag 1/

1 10

15 11

6 -

£14 10 6 ---------------------------------------------------Novr 5----------------------------------


To 1 Firkin Butter 48/ Cartage 1/

2

9

- 21 Samuel Townsend Dr

To 1 Hhd Molasses 109} is 97 gals @ 2/6 12} “ 1 Firkin Butter Wt 74 gross} is 61 ld @ 1/9 13tare }

“ 1 Tierce Rice Wt 4 – 3 – 21gross

2 – 14 tare

4 – 1 - 7 N[Net] @ 18/ “ Cartage

12

5

3

2

6

17 6

6

9

7½

-------------------------------------------------------13---------------------------------- 21 Saml Townsend Dr

To 1 Firkin Butter Wt 77lb gross} is 63lbs 1/6 14 Tare }

“ Cartage “ Cash recd from Henry P[illegible] “ Do from Wm McCoun “ Do pd for repairing William[‘]s Watch

4

14

5 10 12

6

6

3 -

£5 17 3

Page 50: £ s d

New York 24th Novr 1777 21 Saml Townsend Dr

To 2 Hhds Rum qt 115galls 6[???]

108 6 223 12 12 211 Galls 5/6

58

-

6 “ 2 Bladders Snuf [sic] Wt 12lbs 4oz 6/ 3 13 6

“ Cartage &c 12 -

“ 1 ps Check 18Ells 5/6 4 19 6

---------------------------------------December 12th--------------------------------

21 Saml Townsend Cr BY Cash 13 - -

21 Saml Townsend Dr

“ ½ ld Thread 4/11 1 lb Cold Do 6/

10

11 “ 1 pack pins 9 -

“ 1 ld Salt petre [sic] 8 -

“ 4 ps Tape 5 6

“ 1 pr Spectacles 16 -

“ Cash recd of Doctr Jas Townsend 2 1 10

------------------------------------20- ------------------------------------------

21 “ 1 Bbl Sugar Wt 2…2… 8} 19} is 2..1..17 112/

13

9

-

“ Bbl 2 -

“ 2 Bladders Snuf[sic] Wt 22lb 6/ 6 12 -

“ 1 Bushel Salt 5 -

“ Bag for Do 2 6

“ Porterage 1 -

Page 51: £ s d

New York 9th Jany 1778 21 Samuel Townsend Dr

To 1 ps Callamanco [sic]

3

15

10 “ 14½ Yds Callico [sic?] 5/3 3 16 1½ “ 1 pr Stays 2 4 - “ 9 Yds Lace 5/4 2 8 - £12 3 11½ ------------------------------------------------9----------------------------------------


By Sales of Apples

14

16

6 --------------------------------------------Feby 20-------------------------------------

21 Saml Townsend Dr To 3 ps Binding

8

-

---------------------------------------------March 24-------------------------------- 21 Samuel Townsend Dr

To 1¾ Yd[s] Cloth 11/

19

3 “ 2 Yds Sattinet 10/ 1 - - “ 1 Skien Silk Tick Twist & Buttons 3 - “ 1 ps Binding 2 6 “ 500 Brass Nails 2/3 11 3 “ 2 Cheeses Wt 33¾ lb 1/6 2 10 7½ “ 2 Do 20¼ ld 1/ 1 - 3 “ 12 ld Coffee 1/10 [pw?] Bag 1/6 1 3 6 “ Portage 1 6 £7 11 10½

Page 52: £ s d

New York 24th March 1778 21 Samuel Townsend Dr

To Cash recd from Nathan Horton for 1 ps Linin[sic] 26 Yds 3/3 4 4 6 ---------------------------------------------------------------------------------------------

21 Saml Townsend Cr

By 11 Bushels Potatoes 7/ “ 1 Hhd

3

17

5

- -

--------------------------------------------April 2d------------------------------------ 21 To Saml Townsend Dr

To 1 Gross Bottles &c

2

3

4 “ 1 Gross Corks 3 - “ 1 ps Cloth 10 - - “ 9 ld Coffee 1/10 16 6 “ Cartage 2 - £13 4 10 ------------------------------------------------------------------------------------------

21 Saml Townsend Cr

By Cash recd from Hodges for 2 Bbls cyder[sic] sold by him 62/

9

6

- Pd By John Townsend for 7 Bbls Cyder 60/ 21 - -

£30 6 - By 12 ld Coffee & Bag charge the 24th of March and not sent 1 5 -

Page 53: £ s d

New York 3d April 1778 21 Samuel Townsend Dr

To £76..15[shillings] N[.] York Curry [currency] @ 20 pct discount

£61

8

- --------------------------------------------------16------------------------------------


To 1 ps Shalloon

4

13

8 “ 1 pr Dowlas 3 10 - “ 1 ps Osenbrigs 108 Ells 1/9 9 9 - “ 7 Bag Buttons 18 - “ 1 lb Thread 6/6 ½ ld Silk 29/ 1 15 6 “ ¼ lb Twist 17/6 2 ld[s] Tobacco 2/6 Pd 1 2 6 “ 2 doz onion seed 1/ Porterage 1/ 2 - “ 4 Lottery Tickets * 24/ 4 16 - £26 6 8

21 Samuel Townsend Cr By Sales of apples 11 10 - --------------------------------------------------30----------------------------------------

21 Saml Townsend Dr

To cash recd from James Townsend “ Onion Seed “ 1 Ps Callimanco [sic] “ 1 ps Durant [Durance]

3

3 6

16

3 5

15

3 6 - 6

Credittor [sic] £11 - 3 By Cash 30 Guineas 56 - -

*During the Revolution, Congress tried many ways to raise revenue. One method was to run a national lottery. The lottery ran through the duration of the Revolution but didn’t yield large sums of money. Lotteries were also run by the colonies and descriptions can be found in Rivington’s Gazette.

Page 54:

£ s d New York 8th May 1778


To 1 Firkin Butter Wt 55lb @ 1/8

4

11

8 “ 1 ps Lining 25 Yds 4/1 5 2 1 “ Cash paid Audrey [Griffeths or Townsend?] 6 Guineas 11 4 - “ Do for 1 ps Snuffers 8 - “ paid fr 1 ps Candlesticks &c }

“ 1 ps Handkfs[ Handkerchiefs] bot [sic] by Audrey}

4

4 £25 9 9 -----------------------------------------------------16-----------------------------------

21 Saml Townsend Dr

To 1 ps Linin [sic] Nr 23 24 Yds 3/10

4

12

- “ 1 ps Do 18 25 Yds 3/ 3 15 - “ 1 ps Do 17 23 Yds 2/10 3 5 2 “ 1 ps Check 5 36 Ells 2/10 5 2 - “ 1 pr Do 7 36 Ells ¾ 6 - - “ 1 pr Ozenbrigs [sic] 46 Ells 10 3 - “ 1 Bladder Snuf[f] Wt 9ld 10oz 6/ 2 17 9 “ 2 Loaves Sugar 29[ld] 3[oz] 1/10 2 13 6 “ 3 Yds Dimothy[sic] 10/ 1 10 - “ 1 Paper Ink powder & 1 Quire paper 3 - £40 01 5

Page 55: £ s d

New York 24th June 1778 21 Samuel Townsend Dr

To 7½ Yds jean 6/

2

5

- “ pr Cullimanco[sic] 3 15 10 “ 6 pr [?] Hose 1 15 - “ 2 Yds Durant [?] 3 - “ 3 Sticks twist & 4 Skeins Silk 4 11 “ 1 Gross Button Moulds [sic] 2 2 7 5 11 ----------------------------------------------------25------------------------------------

21 Saml Townsend Cr

By Sales of 4 pr Boots 25/ 5 - - ----------------------------------------July 1st ----------------------------------------


To 1 ps Doulas [dowlas]

3

10

- “ 2 oz Cloves & 1oz Mace 9 - 3 19 - ------------------------------------------------------8------------------------------------

21 Saml Townsend Dr To 1 ps Ozinbrigs 121 Ells 1/9

10

11

9

“ ½ lb Bread 8 6 “ 1 Cup Mercury 3 - 11 3 3 --------------------------------------------------17-------------------------------------

21 Samual Townsend Dr

To 1 Bladder Snuf[sic] Wt 12ld 10oz 6/

3

15

9 -------------------------------------------------------------------------------------------

Page 56: £ s d

New York 31st July 1778 21 Samuel Townsend Dr

To 2 loaves Sugar W 26lb 12oz @ 1/10

2

9

- “ 1 ps Linin 25 Yds 4/4 5 8 4 “ 1 ps Cambrick [sic] 2 16 - “ 4½ Yds Jean 7/ 1 11 6 £12 4 10 ------------------------------------------------------------------------------------------

21 Saml Townsend Cr

By Cash paid Doctr Townsend

1

18

8 -------------------------------------------August 5th ----------------------------------


To 1 Lock 12 -

“ ¼ ⅛ Yd Cambrick [sic] 10/ 6 - “ 1 doz and 2 Buttons 5/ 5 10 “ 1 doz & 6 Vest Do 2/6 3 9 £1 7 7 -------------------------------------------------------------------------------------------

21 Saml Townsend Cr

By Cash recd for 2 Lottery Tickets

3

8

- ----------------------------------------------Septr 10th----------------------------------


To 1 pc Sheeting

8

2

6 --------------------------------------------------------------------------------------------

21 Saml Townsend Cr

By Cash

208 -

-

“ Do Mayor Green[‘]s order on Buchanan 20 - -

£ s d New York September 11th 1778 Wm Townsend Dr

To Cash

1

10

- 15 17

Thomas Buchanan & Co Dr

To Wm & Jno [John] Ogle for £45 . 16[s] . 5[d] Irish Exche 66⅔ is Remitted to Chas & Wm Steer of London

N.Yke

76

curry

7

7

------------------------------------------------------------------------------------------- 15 Thomas Buchanan & Co Cr

By Cash

76

7

7 -------------------------------------------------------------------------------------------

21 Samuel Townsend Dr To Cash recd from H. Powel For 1 ps Linin [sic] 25 Yds 2/10

3

10

10 -------------------------------------------------------------------------------------------

20 15

Solomon Townsend Dr

To Thos Buchanan & Co for £100 stg } For which they order Geo & Jno Buchanan} of Glasgow to pay you. Exche 80 pct }

180

-

- -----------------------------------------------18----------------------------------------- Wm Townsend Cr By Cash 1 10 - -------------------------------------------------------------------------------------------

22 Samuel Townsend Dr To 1 Bladder Snuf [sic] 12ld 10oz @ 6/

3

15

9

Page 58:


22 Saml Townsend Dr

To 1 oz Cloves

3

- “ Sattin [sic] &c for a Cloak 4 12 - “ 2 ps Linen 50 Yds 2/6 6 5 - “ 2 ps Cloth 22 Yds 17/ 18 14 - “ 1 ps Thickset 3 - - £32 14 - ----------------------------------------------28-----------------------------------------


By Cash

100

5

4 To 1 ps Shallone [sic] 4 16 - “ 2 Barrels Sugar Wt 2C[?] – 3q[?]] – 9lb – 23Tare

2 – 2 – 1 - 23 5 - 1 – 10 - 46 1 – 18 Tare 4 – 3 – 20 N @ 98/

24

3

- “ Barrels 4 - -------------------------------------------------20th-----------------------------------

22 Saml Townsend Dr

To 1 Barrel Salt 4 Bushels 1/6

6

- “ Barrel 2 6 “ Cartage 2 -

Page 59: £ s d

New York 5th Novr 1778 22 Saml Townsend Dr

To 1 Ps Durant [Durance]

2

8

- “ 1 Hhd Sugar Wt 11 – 0 – 14 Gross

1 – 1 - 10 Tare 9 – 3 - 4 N @ 71/

34

14

10 “ 6 Loaves Sugar Wt 67ld 8oz 2/ 6 15 - “ 1 Barrel Salt 4 Bushs [Bushels] 3/ 12 - “ Barrel 2 6 “ 1 Firkin Butter 65ld 1/11 6 4 7 “ 1 Bag Buttons 1 1 6 “ 1 Ps Buckrum 22 Yds 2/3 2 9 6 “ 2lbs Salt Petre [sic] 5/ 10 - “ 56lbs Cod Fish 1 12 - “ Cartage & Porterage 10 6 £57 0 5 -------------------------------------------5-----------------------------------


By Cash

300

16

- --------------------------------------------------12--------------------------------------

22 Saml Townsend Dr

To ¾ld Thread

7

9

Page 60: £ s d

New York 12th Novr 1778 22 Saml Townsend Cr

By Cash for Ryley[‘]s order on Thos Buchanan

20

10

8 -----------------------------------------------------28-----------------------------------

22 Saml Townsend Dr

To 2 Locks 5/

10

-

“ ¼ Wt Thread Nr 26 6 6 “ 1 Bag Coffee 143lbs 8d 4 15 4 “ 1 ps Cloth 82 Yds 2/9 11 5 6 “ 1 Case Earthen Ware 2 2 - “ 1 ps Linen 25 Yds 3/6 4 7 6 “ I doz Caps 1 10 - “ Cash paid repairing a watch 2 - “ Do Catage [Cartage] & Porterage 3 - £25 1 10 --------------------------------------------Decr 3----------------------------------------

22 Saml Townsend Dr

To 1 Bag Buttons

5

6 ---------------------------------------------------------------------------------------------

23 Robt Stoddard Dr

To ¼⅛ yd Persian

4

6

“ 4 pr Hose 10/6 2 2 - “ 1 set Buckles 14 “ 1 Hat 2 - - “ ¼ Yd Cambrick [sic] 4 2

Page 61: £ s d

New York 15th Decr 1778 23 Robert Stoddard Dr

To 1 Saddle

2

-

- “ 7 Yds Linen 5/6 1 18 6 ------------------------------------------Decr 31st --------------------------------------

23 Robert Stoddard Dr

To Cash Lent 10 Guineas

18

13

4 -------------------------------------------------------------------------------------------

22 Saml Townsend Dr

To 1 ps Callico[sic]

5

-

- “ 1 Bottle Mustard 4 - “ 1ld Color’d[sic] Thread 7 - “ 1 ps [piece] Tape 2 - “ ½ld thread Nr 10 5 - “ ½ld[pound] Do 9 4 6 “ Cash paid Mrs Buchanan for sundrys [sic] bought by her 4 9 10 “ Do for 2 Yds Callico [sic] bot [sic] last summer 11 - £11 3 4 --------------------------------------Jany 4th 1779------------------------------------

15 Thos Buchanan Cr By Cash 3 2 -

Page 62:

£ s d New York 21st Jany 1779

22 Saml Townsend Dr

To 3 Blankets 18/

2

14

- “ 2 Do 8/6 17 - “ 14 pr Shoes 8/ 5 12 - “ 1 ps Callimanco [sic] 5 - - “ 1 ps Binding 3 - “ 1 Bladder Snuf [sic] 10ld 15oz 6/ 3 5 7 “ 1 Firkin Butter Wt 34 lb 2/0 3 8 - “ 1 pr Gloves 10 - “ Hair pins & Black Ball 9 3 £21 18 10 ------------------------------------------------------------------------------------------


By Cash recd from Jno Carpenter

69

13

- ------------------------------------------Feby 12th 1779-------------------------------


To 2ld Thread Nr 9 & 12 8/ & 10/

18

- “ 1 doz Combs 3 - “ 2 doz Do 8/ & 6/6 14 6 “ 1 Bottle Mustard 5 - “ 11 Cannisters [sic] Tea 9/ 4 19 - “ 1 oz Silk 5 - £7 4 6

Page 63: £ s d

New York 24th Feby 1779 pd John & Obadh [Obadiah] Bown Dr

To 8 pieces Cambrick 57/6

23

-

- “ 4 ps Do 77/6 15 10 - ------------------------------------------------------------------------------------------


By 10 light half Joeys [gold coins] which sold for

31

9

6 ---------------------------------------------March 4th----------------------------------


To 6 ps apron Tape

10

- “ 6 ps cap Tape 7 9½ “ ¼ld Indigo 3 - “ paid for repairing Watch 12 - --------------------------------------------------13---------------------------------------


To 1 Hhd Sugar Wt 12 – 3 – 26 @ 72/

46

14

- “ 1 Cask Coffee Wt 305ld 7d 8 17 11 “ 1 Firkin Butter 65ld 2/6 6 10 -

“ 2ps Linen 70/ 7 - - “ paid Cartage & porterage 12 -

Page 64: £ s d

New York 16th March 1779 23 Robert Stoddard Dr

To Cash Lent

3

14

8 -------------------------------------------------------------------------------------------


By deduction on 1 Hhd Sugar Wt 12ld 3 – 26 @ 5/ pct

3

4

- -------------------------------------------------------------------------------------------- April 7th 1779

22 Saml Townsend Dr

To 5ld Tea 16/

4

-

- --------------------------------------------------------------------------------------------

pd Doctr Jas [James] Townsend Cr

By Cash recd [received] for a prize on the Lottery

1

14

- ---------------------------------------------------------------------------------------------

Pd Doctr Jas Townsend Cr

To Cash paid for a 41icket [sic] in the Lottery 1 4 -

---------------------------------------------------------------------------------------------- 28 Adam Gilgrist Dr

To Cash Lent (the 20th Decr 1778)

2

14

8

Page 65: £ s d

New York 13th April 1779 22 Saml Townsend Dr

To Cash paid for £51 Nyk [New York] Curry [Currency] at 25 pct discount [this appears to be an exchange of NY money for MA money]

38

5

- ------------------------------------------------15------------------------------------------

22 Saml Townsend Dr

To 32¼ Yds Jean 6/3

10

1

7 “ 5 Yds shalloon 3/3 16 3 “ 2 oz Twist 9 - “ ½ld Silk 1 11 - “ ½ oz Do 3 - “ ½ Gross Shirt buttons 2 9 “ 2 pieces binding 3/ 6 - “ 2 Gross bone buttons 6 - “ 1 Bundle Rope Wt 10ld 9d 7 6 “ 1 Do Cord 7 -

£14 10 1 ---------------------------------------------------15---------------------------------------

24 Henry Powell Dr

To 1 ps Drilling 24½ Yds 3/

3

13

6 “ 1 ps Check 18 Ells 2/10 2 11 - --------------------------------------------------20---------------------------------------

No

Entry Saml Townsend Dr

To Cash recd from Sol [??] Wooden for 1 ps Linen 25 Yds 4/2

5

4

2

Page 66: £ s d

New York 20th April 1779 23 Robert Stoddard Dr

To Cash paid for 4¾ Yds Lasting 7/

1

13

3 “ Do 1 Yd Bobbinet 5 6 “ Do Buttons Silk & Twist 4 6 ------------------------------------------------28th---------------------------------------

22 “ Samuel Townsend Cr

By Cash

100

-

- ---------------------------------------------May 4th------------------------------------

pd Benjamin Townsend Dr

To 1 Bladder of Snuf [sic] Wt 8¼lbs 6/6

2

13

7½

“ 1ld Sushong [Souchong] Tea 14 - ---------------------------------------------------------------------------------------------

pd James Townsend Cr By Cash 6 8

pd Dr

To 1ld Tea

14

- 22 Saml Townsend Dr

To 1 Bonnet

3

10

- “ Shelleton Wires 3 6 “ 2 Skein Do 8 “ 2 Fans 16/ 1 12 - “ 1 Band Box 10 - £5 16 2

Page 67: £ s d

New York May 5th 1779 23 Robert Stoddard Dr

To Cash paid for repairing a Watch

3

- “ ¼ Yd Cambrick sent some time ago 4 6 ------------------------------------------------------6--------------------------------------


To 1 dozen Thread Hoze [Hose]

1

8

- ------------------------------------------------------25------------------------------------

26 Saml Townsend Dr

To 4½ Yds Dimothy [sic] 5/6

1

4

9 “ 1½ Yd green Persian 17/ 1 5 6 “ 2 Yds Ribbon 9d 1 6 £2 11 9 -----------------------------------------June 11th---------------------------------------

26 Saml Townsend Dr

To 1 ps Ozenbg [sic] 139 Yds 1/5

9

16

11 “ Cash paid for Sundrys [sic] bot [bought] for Audrey [Griffeths or

Townsend?] 1 8 3

“ £11 5 2 -------------------------------------------------19---------------------------------------

26 To 1 cask Rice Wt 5 – 0 – 14 Tare 2 – 14 4 – 2 – 0 @ 18/

4

1

- 188 16 - ----------------------------------------------July 13th------------------------------------

26 Samuel Townsend Cr By Cash By Cash recd from Mr[?] ?? John

6

-

Page 68: £ s d

New York July 15th 1779 26 Samuel Townsend Dr

To 1 oz nutmegs 2/6 1 oz Cloves 3/

5

6

“ 1 oz Mace 4 - “ 1 Barrel Beef 5 12 - “ Cash pd Cartage 3 - £6 4 6 -------------------------------------------Augst 6th---------------------------------------

25 Abram [Abraham] Woodhull Dr To 2¾ Yds Corduroy 10/

1

7

6

“ 5½ Yds Corded Dimothy[sic] 6/ 1 13 - “ 1 ps Nankeen 1 17 4 “ 12 Vest Buttons 5 - “ 1lb Tobacco 2 - “ 1 Stick Twist & 1 Skein Silk 1 6 “ 2 Razors wth [with] a Strap 1 4 - £6 10 4 ----------------------------------------------------13-------------------------------------

25 Abram [Abraham] Woodhull Dr To 5½ Yds Cassimer [sic] 22/

6

1

-

“ 5 Yds Corded Dimothy [sic] 5/6 1 7 6 “ paid for exchanging buttons 3 6 “ 28ld Sugar 20/ 2ld Tea 5/6 1 11 - “ 1 Yd Ozenbrgs [sic] for Bag 1 3

£ s d

New York Augst 13 1779 25 Abram [Abraham?] Woodhull Cr

By Cash Recd pr Thos Mount

£16

2

8 ------------------------------------------------------13------------------------------------

25 Abram [Abraham?] Woodhull Dr To Cash Sent by Thos Mount

8

1

------------------------------------------------------13----------------------------------- 23 Robt Stoddard Dr

To Cash (12 Guineas 37/4)

£22

8

- 23 pd

Robt Stoddard Cr By Isaac Winslow note £19 sterlg [sterling] Exche [Exchange] 777/9

£33

16

6 --------------------------------------------------20---------------------------------------


To 1 Box Candles Wt 45½ld 1/3

2

16

10 --------------------------------------------------25----------------------------------------


To 2 Barrels Beef 98/

9

16

- “ 1 half Ball [Barrel] Do 2 7 “ 1 Keg Starch Wt 57ld 1/8 4 15 - “ ½ Firkin of Butter Wt 36ld 1/6 2 14 - “ paid cartage & cooperage 4 -

Page 70: £ s d

New York August 31st 1779 26 Samuel Townsend Dr

To 1 dozen Hoze [sic]

4

10

- “ 1 pr Shoe binding 3 - “ 1½ Yds Callimanco [sic] 5/ 7 6 ----------------------------------September 5------------------------------------------


By Cash

135

1

4 -------------------------------------------------12----------------------------------------

25 Abraham Woodhull Cr by cash 3 12 - ---------------------------------------------Octor 12------------------------------------


By Cash

134

19

12 “ Do recd pr [per] Jos Latting 27 1 6 ----------------------------------------------------16--------------------------------------


To Cash pd Audrey [Griffeths or Townsend?] 12 Guineas

22

8

-

“ Do Do 4 - - --------------------------------------------Septr 27--------------------------------------

25 Abraham Woodhull Dr

To Cloth &c for a suit of clothes

10

5

- -------------------------------------------Octr 2-----------------------------------------

25 Abm [Abraham] Woodhull Cr By Cash pr Sundrys [sic]

9 8 -

Page 71: £ s d

New York October 20th 1779 25 Abraham Woodhull Dr

To 2¾ Yds Corduroy 10/

1

7

6 “ ¼ ⅛ Yd Cloth 48/ 18 - “ ¼ Yd blue Do 48/ 12 - “ 3 Large & 7 Small buttons 6 6 “ 28ld Sugar 1 2 6 £4 6 6 -----------------------------------------------------28------------------------------------


To Cash pd Mrs Buchanan for 3 Marsellin [sic] Quilts

9

-

- -------------------------------------------------------------------------------------------


To 1 Hhd Sugar Wt 13 – 0 – 0 Gross 1 – 2 – 6 Tare 11 – 1 – 22 Nt @ 60/ Sent the 30th of June

34

6

9

-----------------------------------------Novr 15----------------------------------------- 27 Samuel Townsend Cr By Cash 73 6 -

[This ends the journal entries and begins the ledger entries by account name; 2 sided pagination system was used in the original, i.e. two page 10’s, with respective accounts written from left to right across both pages. For ease of use, they’ve been renumbered, i.e. pages 10a & 10b. Numerous pages in original left blank between the said said sections of account book.]

3. Ledger accounts (pages 53-85) (for ledger pages 1-36 of manuscript):

Ledger page 1a-b:

Dr Samuel Townsend Junior

£ s d 1773 To Sundry Charges on}

“ Spirits & Coffee }

£2

9

3

“ My Expenses of going}

To Oyster Bay } 1 1 - “ A Note of Hand 11 5 - “ 1 Book from [James or Thomas?] Rivington 12 - April 29 “ Sundrys [sic] 3 226 14 2 1774 “ Do 5 41 10 4 March 1 “ Interest on Seaman & Lawrence Accot 15 2 7 1 £285 18 10

Samuel Townsend Junior Cr

£ s d 1773 April 1 By Cash for 1 Hhd Spirits 1 £22 19 4 “ “ Do Say Jos [Joseph] Lawrence for}

“ for 1 Hhd and Tierce }

29

14

2 “ Cash 12 - - 20 “ Sundrys [sic] 39 3 1 July 12 “ Cash from Mr Deboise 6 6 17 - 17 “ Do for Jos [Joseph] Peyton on

“ Henry Corz London £34 Stg [Sterling] “ Exe [Exchange] 80 Pct [percent] is

61

4

- 1774 Novr 2 “ Saml Townsend lent for Balle [Balance] 29 114 1 3 £285 18 1

Ledger page 1a-b:

Dr William Pagan

1775 £ s d July 10 To 106 Bbls Tar 10/ 43 £53 - -

William Pagan Cr

1775 £ s d Jany 13 By Adventure to Carolina 32 £18 9 6 October

12 “ Cash 44 34 - 6

Ledger page 2a-b:

Dr Joseph Lawrence

1773 £ s d April 10 To 2 Casks Spirits 1 £29 14 2

1774 Novr 2 To Saml Townsend for Balle 29 14 12 3 £44 6 5

Joseph Lawrence Cr

1773 £ s d April 20 By Sundrys [sic] 3 £44 6 5 £44 6 5

Ledger page 2a-b:

Dr Benjamin Underhill

1775 £ s d Jany 13 To my Draft on W & TB & Co 33 £21 16 3 April 1 “ 72 Bbls Tar 12/ 39 43 4 -

Benjamin Underhill Cr

1775 £ s d Jany 13 By Adventure to Carolina 32 £21 16 3 April 1 “ my Draft favr W & TB & Co 39 43 4 -

Ledger page 2a-b:

Dr Seamans and Lawrence

1773 £ s d April 24 To 4 Hhds Returd 8/ £1 12 - 1774 March 1 To Cash 15 60 15 1

Seamans and Lawrence Cr

1773 £ s d April 23 By Amot of Rum 4 £60 12 - 1774 March 1 “ Interest 15 2 7 1

Ledger page 2a-b:

Dr James Youle

£ s d

1774 June 6 To 2940 ld Skins 1/9 19 £257 5 10½

James Youle Cr

£ s d 1774 June 6 By Cash 19 £100 - - Novr 3 “ Do 30 157 5 10½ 257 5 10½

Ledger page 2a-b:

Dr James Mott

£ s d 1775 April 3 To my draft on W & T Buchanan & Co £14 2 6 “ Cash 2 6 £14 5 0

James Mott Cr

£ s d 1775 Jany 13 By Adventure to Carolina 32 £14 5 0

Ledger page 3a-b:

Dr Samuel Townsend Senior Oysterbay

£ s D 1773 April 1 To Cash for Sundrys [sic] 2 £11 11 2 30 “ Do Do “ 3 5 6 May 1 “ Do Do “ 1 10 6 20 “ 1 ps Callico [sic] “ 3 12 - “ “ 1 Ps Nankeen “ 8 6 “ “ 1 Pr Hose 6 7 6 July 12 “ Cash for Sundrys [sic] “ 8 16 - “ “ Do to Taylor [sic] 3 16 7 July 17 “ Do for Sundrys [sic] 7 59 9 11 “ Do for 1 Hatt [sic] &c 2 6 6 August

4 “ Sundries 8 3 9 6

26 “ Expenses of going to New Port 8 8 10 -

Septr 16 “ Sundries 8 7 4 9 27 “ Cash pd mending clothes & portage 9 14 9 Octr 8 “ Sundries “ 4 5 2 “ “ Do 10 7 6 20 “ 1 Hhd Molasses & Cartage “ 7 18 3 Novr 1 “ 20 ld Tea 4/8 Bag 2/ “ 4 15 4 “ “ Sundries 11 46 18 3 8 “ 1ld Nutmeg 16 - 13 “ Sundries 4 16 3 £184 19 11

Samuel Townsend Senior Cr Oysterbay

£ s d 1773 May 20 By Cash pr [per] [David?] Chadeayne 2 £28 - - June 12 “ Do 6 14 1 3 July 24 “ Do recd from Mr Buchn [Buchanan] 7 3 11 - Augst 4 “ Do Do 7 11 12 6 Septr 8 “ Do pr Wm Butler 8 11 18 - 17 “ Do for 1 Hhd Spirits 9 23 8 - Octr 6 “ Sundries “ 30 6 2 20 “ Cash for 2 Hhds spirits 10 45 9 10 £168 6 9 Carried forward to 10

Ledger page 4a-b:

Dr William Mc Adam

£ s d 1773 April To Cash 6 £46 5 -

William Mc Adam Cr

£ s d 1773 April 20 By 2 Hhds Spirits 3 £46 5 -

Ledger page 4a-b:

Dr Samuel Sackett

£ s d 1773 August

4 To Cash 8 £11 9 8

Samuel Sackett Cr

£ s d 1773 April 23 By 4 Boxes Soap 3 £11 9 8

Ledger page 4a-b:

Dr Daniel Sickles

£ s d 1773 Decr 4 To 30 Sides Leather 277½ lb 1/3½ 13 £17 18 1

Daniel Sickles Cr

£ s d 1774 Novr 3 By Sundries 30 £17 18 1

Ledger page 4a-b:

Dr Jacobus Van Landt [Zandt]

£ s d 1775 Jany 13 To my Draft W & L B & Co 33 £27 1 6 “ Do on T & Stewart “ 25 17 3 £52 18 9

Jacobus Van Landt [Zandt] Cr

£ s d 1775 Jany 13 By Adventure to Carolina 32 £52 18 9 £52 18 9

Ledger page 4a-b:

Dr Daniel Phenix

£ s d 1775 Jany 13 To my Draft on T & Stewart 33 £52 9 10

Daniel Phenix Cr


Ledger page 4a-b:

Dr John Duryea

£ s d 1775 Jany 13 To my Draft on Templeton & Stewart £16 2 -

John Duryea Cr

£ s d 1775 Jany 13 By Adventure to Carolina 32 £16 2 -

Ledger page 5a-b:

Dr Benjamin Underhill & Co

£ s d 1774 Novr 2 To Saml Townsend for Balle 29 £70 14 10 £70 14 10

Benjamin Underhill & Co Cr

£ s d 1773 April 20 By 6 Bbls Flower [Flour] 4 £12 4 6 “ “ 16 Teirces [sic] Bread “ 35 14 10 “ “ 10 Do Do 5 22 15 6 £70 14 10

Ledger page 5a-b:

Dr Templeton and Stewart

£ s d 1775 Jany 12 To 60 Hhds Flaxseed 108/ 31 £324 - - March 27 “ Jno [John] Pringle for amot of his accot 38 177 14 2 1776 March 16 To amot of Flaxseed 45 720 8 11

Templeton and Stewart Cr

£ s d 1774 Novr 2 By Cash 29 £70 - - 1775 Janr 12 “ order in favr H[unter] & Walsh 31 11 14 3 13 “ Adventure to Carolina 32 2 2 - “ my Draft favr Wm Longen “ 27 - - “ my Draft favr J. Van Landt [Zandt] 33 25 17 3 “ Do favr Daniel Phenix “ 52 9 10 “ Do favr Richd Deane “ 119 11 5 “ Do favr Junr [John?] Duryea “ 16 2 - “ Do favr Phenix & Ten Brook “ 13 5 7 March 28 “ Robt Stewart for amot his accot 38 88 17 1 1776 By Cash 45 722 8 11 By Sowther [Souther?] Pagan & Co for amot of their accot 61 - -

Ledger page 6a-b:

Dr Capt [Captain] Silvester Thompson

£ s d 1773 April 20 To 10 Teirces [sic] Bread 5 £22 15 6 “ “ 1 Cask Coffee 16 7 7 £

[The sum of the last two entries is £39 3s 1d; for some reason, Townsend left the sum blank. Page 5 of the journal shows the addition.]

Capt [Captain] Silvester Thompson Cr

£ s d

1773 April 20 By Freight of Sundrys [sic] 5 £16 15 3 “ “ a Note of hand “ 1 19 7 “ “ Cash “ 20 - - “ “ Do for Cockett “ 9 -

Ledger page 6a-b:

Dr Richard Deane

£ s d 1775 Jany 13 To my Draft on T & Stewart 33 £119 11 5

Richard Deane Cr


Ledger page 6a-b:

Dr Seamans and Lawrence

£ s d 1775 Jany 13 To my Draft on W & TB & Co 33 £103 - - October

3 “ Cash 44 181 16 1

Novr 4 “ Do 45 50 8 - Decr 6 “ Do “ 10 6 -

Seamans and Lawrence Cr

£ s d 1775 Jany 13 By Adventure to Carolina 32 £103 - - March 1 “ Do Do 39 238 - 2½ Decr 2 “ Interest 45 4 9 10½

Ledger page 7a-b:

Dr Robert Stoddard[‘]s Accot Current

£ s d 1774

Septr 17 To amot of 20 Bbls Pork 25 £73 12 9 Novr 2 “ 3 lbs Tea 5/ 29 15 - £74 7 9 1775 Jany 12 “ To I [sic] £7 2 3

Robert Stoddard[‘]s Accot Current Cr

£ s d 1774 Octr 27 By Sales of Rum £67 5 6 1775 Jany 12 “ I [sic] 7 2 3 £74 7 9 Feby 28 By my Draft in favr of Constant & John Trivett 7 2 3

Ledger page 7a-b:

Dr Hunter and Walsh

£ s d 1775 Jany 12 To my order on T & Stewart 31 £11 14 3

Hunter and Walsh Cr

£ s d 1774 Augst 6 By 6 Boxes Soap 23 £11 14 3

Ledger page 7a-b:

Dr Souther Pagan & Co

£ s d 1774 Augst 1 To Templeton & Stewart £61 - -

Souther Pagan & Co Cr

£ s d 1774 Augst 6 By amot of Rum 23 £61 - -

Ledger page 7a-b:

Dr Robert Stewart

£ s d 1774 October

10 To half of Adventure to Philada [sic] 27 £91 5 3

1775 March 28 “ Templeton & Stewart 38 88 17 1

Robert Stewart Cr

£ s d 1774 October

12 By Cash 27 £32 8 5

15 “ Do 58 16 10 1775 March 28 “ By Adventure to Philada for half proceeds Pepper 88 17 1

Ledger page 8a-b:

Dr Robert Stoddard[‘]s Sales

£ s d 1774 Septr 17 To Cash pd Duties 25 £3 19 4 “ Do Freight 2 “ Cartage & gauging 12 - “ Commission on £75 14[s] 8[d] @ 2½ Pct [percent] 1 17 10 Octr 27 “ his accot currt for Balle 67 3 6 £75 14 8

Robert Stoddard[‘]s Sales Cr

£ s d 1774 Sept 19 By Thos [Thomas] Franklin for 2 Hhds

“ Rum gs [gross] 109 – 6 }Galls [Gallons] 107 – 1 }114 @ 2/5

25

25

17

6 Octr 14 By Cockle & Wickham for

“ 3 Hhds gs [gross] 109.6} Galls 111.6} 315 @ 3/2 112.5}

27

49

17

6

£75 14 8

Ledger page 8a-b:

Dr Young and Hewlett

£ s d 1775 Jany 13 To Sundries 35 £12 4 7½ March 3 “ Cash 36 26 17 5 £39 2 -

Young and Hewlett Cr

£ s d 1775 Jany 13 By Adventure to Carolina 32 £3 15 - March 3 “ Charter of Sloop Betsy 36 35 7 - £39 2 -

Ledger page 9a-b:

Dr Solomon Townsend

£ s d 1773 Decr 18 To Cash pd Freight & Cartage of Hides 13 £ 16 - 1776 Feby 28 “ 6 Bushels of Oats & Cartage 15 14 - May 5 “ Freight & Cartage of Sundys [sic] from Pha [Philadelphia] 18 1 1 - June 6 “ Weighing Skins 19 6 - 10 “ Cooperage of Tar “ 4 5 - “ Charges of keeping Horse at the Ferry “ 13 - July 13 “ Cash pd for clearance of Indigo 22 10 - “ Cartage of Do “ 9 “ Henry Van Vleck & Son “ 94 12 2 Augst 6 “ 37-3-8 of Iron Shipp’d[sic] Sutherld [Sutherland]}

& Cruden @ 23/6 }

23

44

7

5 “ Freight & Cartage “ 2 11 - Sept 9 “ 43 Cwt [Hundred Weight] of Iron I [sic] Sutherld

[Sutherland] & Cruden @ 23/6

24

50

10 6

“ Cartage & Primage “ 8 - “ Ancrum Foster & Co for charges paid by them “ - - - Octr 27 “ Commission on sales of Hides

& skins £275-3[s]-11[d] @ 2½ Pct

28

6

17

7 “ “ Postage & Letters 12 - Decr 19 “ Freight of 43 Cwt of Iron 31 2 14 6 1776 [1776 appears after the March 3 entry.] March 3 “ Cash 40 13 - - Augst 6 “ Ancrum Foster & Brice for cash pd Jno Cruden & Co 7 2

Amot carried to 20 £224 6 1

Solomon Townsend Cr

£ s d 1773 Decr 8 By 30 Sides Leather 13 £17 18 1 1774 June 6 “ Jas Youle for 2940½lbs}

“ Skins @ }

19

257

5

10½ July 31 “ Cash recd from Buchanans 6 - - Decr 6 “ Ancrum Foster & Brice 30 44 16 7 8 “ Cash recd from Co Col [Colonel] Dry 41 16 8 1775 March 3 “ Do from Hogg & Campbell 37 5 4 - May 30 “ Do from Jno Slingsby 40 4 - - Amot Carried to 20 £377 1 2½

Ledger page 10a-b:

Dr Samuel Townsend

£ s d 1773 To amot of accot from 3 £184 19 11 Novr 26 “ Sundries 12 11 4 9 Decr 5 “ Do “ 8 3 5 18 “ Cash for Freight of a Chest 13 8 - 20 “ Sundries “ 28 6 9 “ “ 1 Qr [Quarter] Beef &c 14 3 4 6 1774 Jany 4 “ Sundries 14 10 18 9 19 “ Do “ 1 14 6 Feby 28 “ 20 ld Tea 4/9 “ 4 15 - March 10 “ Cash pd Sol: Townsend 15 100 - - “ Do Sundry “ 13 6 12 “ 1 Hhd Molasses 16 10 18 5 “ “ Sundries “ 18 7 7½ April 4 “ 1 Hhd Spirits “ 29 5 - March 30 “ Sundries “ 1 1 10 April 8 “ 12 Bushels Oats &c 17 1 7 4 11 “ 1 ps Green Calliminico [calamanco] bot in /72 “ 2 14 -

“ Cash pd Wash Woman “ 1 3 11 May 5 “ Sundries 18 14 17 6 10 “ 10 Bushels Corn & Measg [Measuring] “ 3 - 6 June 2 “ Cash pd Willitt [&] Seaman “ 75 19 8 “ Do Nathl Tyler “ 30 7 9 £534 12 7½

Samuel Townsend Cr

£ s d 1773 By amot of accot from 3 £168 6 9½ Novr 26 “ Cash recd from B [Benjamin?] Underhill 12 11 6 4 Decr 20 “ Do from T & Stewart 14 16 4 6 1774 Feby 28 “ Do Do 15 71 3 3 March 1 “ Do from Capt D St Croix on [illegible] “ 3 11 3 10 “ Do T & Stewart 15 100 12 10 22 “ Do Do 16 30 - - April 4 “ Do Do “ 21 - - 8 “ Do pd [David?] Chadeayne 17 23 8 - May 5 “ Do Do “ 20 17 9 £466 5 8½ Carried to 11

Ledger page 11a-b:

Dr Samuel Townsend

£ s d 1774 To amot from 10 £534 12 7½ June 6 “ Sundries 19 8 9 6 20 “ Do “ 15 7 24 “ Do 20 17 2 11 “ “ Cash pd sundry persons “ 100 1 7 28 “ Do Saml Bown 21 26 2 6 July 1 “ Sundries “ 7 13 1 13 “ Do 22 17 - 18 “ Do “ 13 3 10 August

5 “ Do 23 3 9 9

Septr 17 “ Do 25 10 14 4 20 “ Do 26 4 7 11 27 “ Do “ 12 3 5 Octr 15 “ Cash pd your order in far Jno Mc Coun “ 19 - - Novr 2 “ Sundries 28 23 3 7

1775 “ Saml Townsend Jno for amot his accot 29 114 1 3 Jany 3 “ Sundries 31 26 5 1 March 3 “ 5 Bushels Flaxseed 37 2 - - 12 “ Sundries “ 4 19 8 27 “ Do 38 130 4 9 April 3 “ 1 pr Buckles 40 1 6 - 1777 Septr 5 “ Sundrys [sic] 48 63 - - 19 “ Do “ 17 3 8 Carried to 21 £114

0 18 -½

Samuel Townsend Cr

£ s d 1774 By amot from 10 £466 5 8½ June 6 “ Cash recd from W & T B & Co 19 12 - - 11 “ Do Do 20 10 - - 24 “ Do Do “ 148 - 6 July 13 “ Do Do 22 109 5 8 August

5 “ Do Do 23 50 - -

6 “ 10 Tierces Bread Do “ 17 2 10 Septr 20 “ Cash recd for 36 Bbls Pork 68/ 26 122 8 - Novr 2 “ By Benjn Underhill for amot his accot 29 70 14 10 1775 “ Jos [Joseph] Lawrence for Do “ 14 12 3 Jany 3 “ Cash recd from Jos Lawrence 31 30 13 4 13 “ Adventure to Carolina 32 3 - - March 3 “ W & T B & Co for amot their accot 36 345 18 1 April 5 “ 40 Carried to 21 £140

6 11 2½

Ledger page 12a-b:

Dr Adventures to No Carolina

£ s d 1774 To amot from August

6 To Sundries 23 £101 5 2

Septr 9 “ 34cwt 2Q 18ld Iron 24 41 12 - Decr 6 “ A F & Brice [Ancrum Foster & Brice] for Sundry charges 30 17 - 10

1775 Jany 13 “ Sundry accounts 32 526 6 7 “ Do Do 34 37 6 - March 3 “ Do Do 36 66 11 6 April 1 “ Do Do 39 441 14 3 May 30 “ Freight pd Captn Buffett 40 70 3 6 “ Loss on Sundrys [sic] from Carolina 42 44 11 6 1776 August

6 “ Ancrum Foster & Brice 46 9 11 -

Adventure to No Carolina Cr

£ s d 1774 Decr 6 By Ancrum Foster & Brice 30 £117 15 3 19 “ Sol. Townsend for Freight of Iron 31 2 14 6 1775 March 3 “ Sundrys [sic] 37 40 3 8 “ Sales of Sundries “ 510 16 - May 30 “ Do Do by A F & B 41 140 5 8 “ Do Do 42 243 6 2 1776 Augst 6 “ Ancrum Foster & Brice 46 243 6 2

Ledger page 13a-b:

Dr Adventure to Philadelphia in Company with R. Stewart

£ s d 1774 October

10 To 4 Bales Pepper 27 £182 10 6

1775 March 28 “ Robt [Robert] Stewart for his half of proceeds 88 17 1

Adventure to Philadelphia in Company with R. Stewart Cr

£ s d 1774 October

10 “ By Robert Stewart for his half 27 £91 5 3

1775 March 27 “ Jno Pringle for proceeds Sales 38 177 14 2

Ledger page 13a-b:

Dr Henry Van Vleck & Son

£ s d 1775 June 22 To Cash 43 £60 - 10 Novr 3 “ Do 44 65 13 10 £125 14 8

Henry Van Vleck & Son Cr

£ s d 1775 April 1 By Adventure to Carolina 39 £125 2 8 Novr 3 “ Interest 44 65 12 - £125 14 8

Ledger page 13a-b:

Dr John Cruden & Co

£ s d 1775 May 30 To Sundries 42 £211 1 6

John Cruden & Co Cr

£ s d 1775 May 30 By Cash 42 £41 1 6 “ Note of hand £211 1 6

Ledger page 13a-b:

Dr Adventure to Glasgow

£ s d 1775 June 16 To 103 Bbls Tar Ship’d [sic] to the Lilly Captn Cochran £52 5 -

Adventure to Glasgow Cr

£ s d 1777 Septr 12 By Geoe & Jno Buchanan for proceeds }

Of 103 Bbls Tar £37.2.6 Stg Exch 80 Pct } 47 66 16 4

Ledger page 14a-b:

Dr Ancrum Foster & Brice

£ s d 1774 Decr 6 To Adventure Carolina 30 £117 15 3 “ Sol Townsend for Balle his Accot 44 16 7 “ Cash 127 - - 8 “ Do sent from Brunswick 41 16 8 1775 March 3 “ Adve to Carolina for Sales Sundrys [sic] 37 227 19 - “ Cash (the 6th Feby) “ 80 - - “ Do recd from Hagg & Campbell “ 5 4 - May 30 “ Sundry Account 41 158 2 8 “ Jno Cruden[’]s Note 42 170 - - “ Cash sent from Brunswick 5th May 7 7 - 1776 Augst 6 “ Adve to Carolina for Sales of Sundrys [six] 46 243 6 2 1785 May 5 “ Interest as pr agreement with }

Mr Brice this day }

Ancrum Foster & Brice Cr

£ s d 1774 Decr 6 By Sundries 30 £206 - 10 1775 March 3 “ Do 37 476 4 11 May 30 “ Do 41 97 12 6 Novr 1 “ Cash remitted to Jno Pringle of Philada 44 112 - - 1776 May 13 “ Richd Caswell on Hellegas & Clymer 46 100 - - Augst 6 “ Commissions for ^ say [illegible]]remittg [remitting] £170……2½ Pct “ 4 5 - “ Do for remittg £212……2½ Pct 5 6 - “ Sol Townsend for cash paid John Cruden & Co 7 2 1785 May 5 By a bond from Francis Brice }

Dated this day, and payable the } First day of May ensuing for }

285

11

3

Ledger page 15a-b:

Dr Walter & Thomas Buchanan & Co

£ s d 1775 March 3 To Saml Townsend 36 £345 18 1 April 1 “ my draft on B. [Benjamin?] Underhill 39 43 4 - “ Do on Audry Griffeths 13 - - 3 “ Cash 40 18 8 4 May 30 “ Sundries 41 182 1 11 June 16 “ R. Quinn Lane Son & Fraser 42 82 10 - Octr 1 “ Wm & Jno Ogle 43 100 - - 1776 Novr 15 “ 2 doz port wine 47 3 12 - 1777 Augst 4 “ Wm & Jno Ogle 302 16 7 Septr 12 “ Adventure to Glasgow for sales of tar 66 16 4 1778 Septr 11 “ Wm & Jno Ogle 57 76 7 7

Walter & Thomas Buchanan & Co Cr

£ s d 1775 Jany 13 By Adventure to Carolina 32 £206 - 10 “ Sundry Accounts 33 154 2 - “ Do 34 73 - - April 1 “ Adventure to Carolina 39 33 - - “ my draft in favr for Lewis “ 32 4 6 “ Do T. Mott 40 14 2 6 Octr 3 “ Sundrys [sic] 44 11 17 10 May 30 “ Cash “ 81 3 6 June 22 “ Do 43 63 - 10 October

4 “ Do 44 181 16 1

1777 Octr “ Do 48 189 13 3 1778 Septr 11 “ Do 57 76 7 7 “ Solomon Townsend “ 180 - - 1779 Jany 4 “ Cash 61 3 12 -

Ledger page 16a-b:

Dr Adventure to Newry [Ireland]

£ s d 1775 March 3 To A. F. & B for 113 Hhds F. [Flax] Seed 37 £419 2 2 May 30 “ Do 5 Do 41 18 6 2 June 22 “ Insurance on Flaxseed 43 13 7 3

[The insurance premium paid was approximately 3.2% of the value of flaxseed shipped]

Adventure to Newry [Ireland] Cr

£ s d 1775 Octr 1 By sales of 68 hhds Flaxseed 43 £260 14 6 1777 Augst 4 “ Wm & Jno Ogle for sales of 48½ hhds Do [Flaxseed] 47 302 16 7

Ledger page 16a-b:

Dr George and John Buchanan

£ s d 1777 Sept 12 To Adve to Glasgow for sales of Tar 47 £66 16 4

George and John Buchanan Cr

£ s d 1777 Sept 12 By Walter & Thos Buchanan & Co 47 £66 16 4

Ledger page 17a-b:

Dr William and John Ogle

£ s d 1775 Irish October

1 To sales of 68 hhds Flaxseed 43 £161 16 9

1777 Augst 4 “ Sales of 481 hhds Do 47 181 13 1 £343 10 10

William and John Ogle Cr

£ s d 1775 Irish June 22 By Insurance on Flaxseed 43 £8 0 4 Octr 1 By Walter & Thos [Thomas] Buchanan 108 - - 1777 Augst 4 “ Do Do 47 181 14 1 1778 Septr 11 “ Do Do 57 45 16 5 £343 10 10

Ledger page 18a-b:

Dr William Hill’s Sales

£ s d 1775 July 10 To Freight of Tar 40 £24 - - To Storage of Tar 43 2 4 - “ Cooperage “ 3 - 2 “ Commission on £56 10[s] @ 5 Pct 2 16 6 Novr 9 “ accot current for I [sic] 44 24 9 4 r £56 10 =

William Hill’s Sales Cr

£ s d 1775 July 10 By Wm Pagan for 106 Bls Tar 10/ 53 - - By Cash 7 Bls Do 10/ 3 10 - £56 10 -

Ledger page 19a-b:

Dr William Hill

£ s d 1775 Novr 9 To Mott & Bown on Richd Adams £24 9 4

William Hill Cr

£ s d 1775 Novr 9 By Sales of Tar 44 £24 9 4

Ledger page 20a-b:

Dr Solomon Townsend

£ s d 1778 To account from 9 £224 6 1 Sept 11 “ Walter & Thos Buchanan & Co 57 180 - -

Solomon Townsend Cr

£ s d 1777 By account from 9 £377 1 2½ Novr 15 “ Thos Buchanan & Co for 2 doz port [wine] 47 3 12 - “ “ Cash for 4 doz & 7 bottles Do “ 8 5 - 1783 Decr 16 Balance of Robt Townsend & Cos account 97 16 2 1784 Feby 28 By Cash recd at Chester 24th Feby 61 9 4 March 31 “ Do 109 4 - “ Do 15 Dolls [Dollars- Spanish American Dollars] Morris’s

Notes

6

-

- May 30 “ Do at sundry times 26 11 8

Ledger page 21a-b:

Dr Samuel Townsend

£ s d 1777 To amot from 11 £114

0 18 ½

Octr 18 “ Sundrys [sic] 48 5 15 6 “ ditto 49 111 10 6 Novr 5 “ 1 Firkin Butter “ 2 9 - 8 “ Sundrys [sic] “ 21 12 10½ 13 “ ditto “ 5 17 3 24 “ ditto 50 67 5 6 Decr 12 “ ditto “ 4 11 3 20 “ ditto “ 20 11 6 1778 Jany 9 “ ditto 51 12 3 11½ Feby 20 “ 3 ps binding “ 8 - March 24 “ Sundrys [sic] “ 7 11 10½ “ Cash recd from Nathen Horton 52 4 4 6 April 2 “ Sundrys [sic] “ 13 4 10 3 “ Cash 53 61 8 -

16 Sundrys [sic] “ 26 6 8 30 “ ditto “ 11 - 3 May 8 “ ditto 54 25 9 9 16 “ ditto “ 26 6 8 June 24 “ ditto 55 7 5 11 July 1 “ ditto “ 7 5 11 8 “ ditto “ 11 3 3 17 “ 1 Bladder Snuf [sic] “ 3 15 9 Carried to 22 £151

1 14 7

Samuel Townsend Cr

£ s d 1777 By amot from 11 £114

6 11 2½

Decr 12 “ Cash 50 13 - - 1778 Jany 9 “ Sales of Apples 51 14 16 6 March 24 “ Hhd Potatoes 52 4 2 - April 2 “ 10 Barrels Cyder [sic] “ 30 6 - “ 12lbs Coffee overcharged “ 1 5 - 16 “ Sales of Apples 53 11 10 - 30 “ Cash “ 56 - - June 25 “ Sales of Boots 55 5 - - £154

2 10 8½

Ledger page 22a-b:

Dr Samuel Townsend

£ s d 1778 To amot of accot from 21 £151

1 14 7

July 30 “ Sundrys [sic] 56 12 4 10 Augst 5 “ Do “ 1 7 7 Sept 10 “ 1 ps Sheeting “ 8 2 6 8 “ Cash recd from H. Powel [sic] 57 3 10 10 18 “ 1 Bladder Snuf [sic] “ 3 15 9 23 “ Sundrys [sic] 58 32 14 - Octor 3 “ Do “ 29 3 - 20 “ 1 Barl Salt “ 10 6 Novr 5 “ Sundrys [sic] 59 57 - 5 12 “ ¾ Thread “ 7 9

28 “ Sundrys [sic] 60 25 1 10 Decr 3 “ 1 Bag buttons “ 5 6 31 “ Sundrys [sic] 61 11 3 4 Jany 21 “ Do 62 21 18 10 Feby 12 “ Do “ 7 4 6 March 4 “ Do 63 1 12 6 13 “ Do 63 69 13 11 April 7 “ 5ld Tea 16/ 64 4 - - 13 “ Cash pd for Loan Office Curry 65 38 5 - 15 “ Sundrys [sic] 65 14 10 1 May 4 “ Do 66 5 16 2 6 “ Do 67 1 8 - Carried to 26 £186

1 11 9

Samuel Townsend Cr

£ s d 1778 By amot of accot from 21 £154

2 10 8½

July 31 “ Cash paid Jas Townsend 56 1 18 8 Augst 5 “ Do recd for 2 prises [sic] in the Lottery “ 3 8 - Sept 10 “ Do 57 208 - - “ Do For Major Green[‘]s order “ 20 - - 28 “ Do 58 100 5 4 Novr 12 “ Do For Riley[‘]s order on TB&Co [6

0] 20 10 8

5 “ Do 59 300 16 - 1779 Jany 21 “ Do recd from Jno Carpenter 62 69 13 - Feby 24 “ Do recd for 10 light Toes 63 31 9 6 March 16 “ Deduction on a Hhd of Sugar 3 4 - April 28 “ Cash 66 100 - - Carried to 26 £240

1 15 10

Ledger page 23a-b:

Dr Robert Stoddard

£ s d 1778 Decr 3 To Sundrys [sic] 60 £5 4 8 5 “ 1 Saddle 61 2 - - “ 7 Yds Linen 5/6 1 18 6

31 “ Cash 10 Guineas 18 13 4 1779 March 16 “ Do 2 Guineas 64 3 14 8 April 20 “ Sundrys [sic] 66 2 3 3 May 5 “ Cash paid repairing watch } 67 3 - “ Do ¼ Yd Cambrick sent }

Some time ago }

“

4

6 Augst 13 “ To cash (12 Guineas) 69 22 8 - 1781 Jany 11 “ Boyers French Dictionary Grammar 38 1 12 - “ Do Grammar 8 - 22 “ Saml Townsend for 14 Yds Linen

(The 4th Decr 1778 - 3/6)

40

2

9

- 1782 March 23 “ To Cash 3 Guineas 5 12 - £66 10 11

Robert Stoddard Cr

£ s d 1779 Decr 10 By Cash recd for Isaac }

Winslow’s note £49 Stg is }

69

£33

15

6 1780 Decr 10 By Cash 37 22 8 0 1781 March 13 By Cash at Van Wycks Oyster Bay 8 - 1782 Novr 28 By Cash in full 9 19 5 £66 10 11

Ledger page 24a-b:

Dr Henry Powell

£ s d 1779 April 15 To 24½ Yds Drilling 3/ 65 £3 13 6 “ “ 18 Ells Check 2/10 “ 2 11 - June 3 “ 1 Barl Flower [Flour] 2.2. /15 22 5 12 6 “ 1 Galln Lisbon Wine “ 12 - “ paid Cartage 1 6 £12 10 6 July 9 To 6lb Bohia Tea 5/4 23 1 12 - “ 1 Loaf Sugar 11lb 10oz 2/6 1 9 1

“ 56ld Sugar 3 7 6 “ 1 Bushel Salt 4 6 “ 4 Yds Ozenbgs [sic] 5/4 Cartage &c 2/6 7 10 £7 0 11

Henry Powell Cr

£ s d 1780 June 16 By Cash 22 12 10 6 12 10 6 1781 May 7 By Cash 7 - 11 £7 0 11

Ledger page 25a-b:

Dr Abraham Woodhull

£ s d 1779 Augst 6 To Sundrys [sic 68 6 10 4 13 “ Ditto “ 9 4 3 “ “ Cash sent by Thos Mount 69 5 8 1 Sept 22 “ Sundrys [sic] 70 10 5 - Octor 20 “ Ditto 71 4 6 6 Decr 4 “ Ditto 14 6 14 3 25 “ Ditto 16 12 5 6 £49 13 11 1780 April 20 To error in charging 1 ps Linen 20 1 - -

Abraham Woodhull Cr

£ s d 1779 August

13 By Cash 69 16 2 8

31 “ Ditto 70 3 12 - Octor 2 “ Ditto pr Sundrys [sic] “ 9 8 - 1780 March 1 “ Ditto in full 18 20 11 3

£49 11 3 August

14 By Cash 1 - -

Ledger page 26a-b:

Dr Samuel Townsend

£ s d 1779 May To amot brot from 22 £180

1 11 9

25 “ Sundrys [sic] 67 2 11 9 June 11 “ Do “ 11 5 2 May 20 “ 44 Galls Rum & Sundrys [sic] 14 31 1 1½ June 19 “ 1 Cask Rice 67 4 1 - 10 “ Sundrys [sic] 14 13 9 - 19 “ 1 Cask Rum “ 22 4 1½ 30 “ 1 Hhd Spirits “ 45 12 10 30 “ 1 Hhd Sugar 71 34 6 0 July 15 “ Sundrys [sic] 68 6 4 6 Augst 3 “ 2lbs Hyson Tea 14 2 8 - 14 “ 1 Cask Rum “ 27 15 6 20 “ 1 Box Candles 45½lbs 1/3 69 2 16 10 25 “ Sundrys [sic] “ 19 16 - 31 “ Do 70 5 - 6 “ “ 1 hhd Rum & 88lbs Loaf Sugar 14 56 11 - Septr 15 “ Sundrys [sic] 12 8 9 2 17 “ Do 14 191 12 6 29 “ Do packed in a Trunk and sent by Jos Latting 12 436 2 6 Octor 5 “ XXXXXXX[illegible cross out]XXXXXXX 1 Ream Paper “ 9 - 21 “ Sundrys [sic] “ 42 11 9 “ “ 1 Tierce Sugar 14 31 2 10 Carried to 27 £285

7 13 7

Samuel Townsend Cr

£ s d 1779 By Amot brot from 22 £240

1 15 10

July 13 “ Cash 67 188 16 - “ “ Do (recd from St John) “ 6 - Sept 5 “ Do 70 135 1 4 Octor 12 “ Do “ 162 - 7½

Carried to 27 £288

7 19 9½

Ledger page 27a-b:

Dr Samuel Townsend

£ s d 1779 To amot brot from 29 £285

7 13 7

October

16 To cash paid Audrey [Griffeths or Townsend?] 70 22 8 -

“ “ Do Do “ 4 - - 28 “ Do pd Mrs Buchanan for 3 Marsailles [sic] Quilts 71 9 - - Novr 20 “ Sundrys [sic] 13 106 8 2 27 “ 4 ps Cloth “ 58 3 3 Decr 4 “ Sundrys [sic] 15 2 17 10½ 14 “ 1 Cash pd Betsy Underhill for sundrys [sic] bot for Audrey

[Griffeths or Townsend?] 15 1 9 8

23 “ Sundrys [sic] 16 4 - - 1780 Jany 13 “ Do 17 10 18 6 Feby 2 “ Do “ 11 6 6 5 “ 2 pr Gloves & 1 Comb “ 2 - - 25 “ Cash pd Wm Townsend “ 33 12 - March 10 “ Sundrys [sic] 18 58 10 - April 8 “ £240 Nyk Curry [NY Currency] @ 50 Pct Discot 19 120 - - 17 “ Sundrys [sic] “ 40 17 3 20 “ Cash recd from Captn Young for 3 Hatts [sic] sent him 20 9 - - May 12 To cash recd from Geoe Weeks “ 3 6 5½ “ Do from Sarah Dodge “ 1 10 11 “ Do from Absolom Wooden “ 6 8 - Carried to 29 £336

3 10 2

Samuel Townsend Cr

£ s d 1779 By Amot brot from 26 £288

7 19 9½

Novr 15 By Cash 71 73 6 - Decr 16 By Cash recd from Mrs Peas pr Isaac Winslow, for 1 Years }

XX[illegible]XX Interest of Wm Stoddard’s Legacy left him} By his Grandfather Simon Peale }

15

20

-

-

25 By 7 Yds Linen 8/6 16 2 19 6 “ 1 Yd Cambrick “ 1 2 - 1700 Jany 5 “ Cash “ 56 - - April 28 “ Do pr H. Powell 20 56 - - May 12 “ Do pr Jos Latting “ 52 5 4 £314

9 12 7½

Ledger page 28a-b:

Dr Adam Gilchrist

£ s d 1778 Decr 20 To Cash Lent 2 Guineas 64 £3 14 8

Adam Gilchrist Cr

£ s d

Ledger page 28a-b:

Dr John Maffett

£ s d 1779 July 1 To Net proceeds of 2 Chests }

of Tea & 1 hhd Sugar }

10

231

13

5 £231 13 5

John Maffett Cr

£ s d 1779 July 1 By D. Thomas on Gordon & Crowder for 500 Dollars, is 11 200 - - Sepr 20 By Cash recd from R. Alexander “ 31 13 5 “ £231 13 5

Ledger page 29a-b:

Dr Samuel Townsend

£ s d 1780 To amot from page 27 £336

3 10 2

May 12 “ Sundrys [sic] 20 22 17 2 20 “ Do 21 52 - 7 28 “ Cash pd Thos Pearsall for repairing a Watch “ 16 - June 3 To Sundrys [sic] 22 41 2 1½ 24 “ Do “ 10 10 8 July 5 “ 1 hhd Spirits 23 40 14 - 9 “ Cash pd Jas Powell “ 8 - 14 “ 1 Barl Sugar &c 24 19 7 10 15 “ 1 Yd Carpeting “ 8 - 26 “ Sundrys [sic] “ 34 7 9 Augst 12 “ Do 25 13 19 0 22 “ Do “ 10 11 2 Sept 12 “ Do 26 148 18 1 13 “ 1 Barrel Beef “ 5 12 6 October

9 “ Cash pd Seaman & Cock for} China sold Audrey [Griffeths or Townsend?] }

2

5

-

10 “ Cash pd for 4 pr Womens shoes 2 16 - 23 “ Do for a Comb & 12 panes glass 1 - - Carried to 33 £377

2 4 0½

Samuel Townsend Cr

£ s d 1780 By amot from page 27 £314

9 12 7½

May 20 “ Cash pd Justice Smith 21 51 4 - 22 “ Seth Norton[‘]s receipt for 37 Bus Oats & 2 Tons Straw “ 18 19 - June 16 By Cash 22 94 10 8 24 “ Cloth & Trimmings for a Coat, Vest

& Breeches (Jany 8th)

23

8

3

8 July 14 By Cash 24 50 5 4 Septr 8 “ Ditto 25 62 18 8 October

6 “ my draft favr Jas Townsend 27 206 3 3

23 “ my draft favr Isaac Wooden 25 2 8

Carried to 33 £3666

19 10½

Ledger page 30a-b:

Dr James Townsend, (Duck Pond)

£ s d 1779 Decr 4 To Sundry Books 15 2 15 - 1780 Jany 13 “ Gallaway[‘]s Examination 17 4 - March 10 “ Blair[‘]s Sermons 18 10 Septemr

27 “ Reynal[‘]s Histy of America , 2 Vols 6 6

“ Homes Sketches 4 Vols 1 4 - October

6 “ my draft on Saml Townsend 206 3 3

Novr 28 “ Cash overpaid on a Draft 5 9 Decr 2 “ Cash in full 36 1 11 9 £ 212 19 3 1781 Jany 18 To Cash 40 165 17 4

James Townsend, (Duck Pond) Cr

£ s d 1779 Decemr

4 By Cash 15 4 2 8

1780 Septr 27 By Cash recd for 76½cwt of Hay 27 30 12 - “ Do for freight of Do “ 9 11 3 Octor 6 “ Do (415 Dollars) “ 166 - - Novr 25 “ Do (to pay A. L.) 33 1 17 4 “ Do “ 16 - £212 19 3 1781 Jany 11 By Cash 37 165 17 4

Ledger page 31a-b:

Dr James Townsend, (Jericho)

£ s d 1780 Jany 13 To Sundrys [sic] 17 10 18 3 “ Cash pd Doctr Stewart “ 11 3 10 March 18 “ Do for 1 pr Boots 19 4 - - “ 1ld Souchong Tea “ 4 - - “ Cash pd for I Gross Corks “ 6 - Octor 23 “ Do pd for 3ld Souchong Tea 1 10 - Novr 29 “ 1 Firkin Butter 64lbs 2/ 34 6 8 - “ 1 ps Linen 25 Yds 3/5 “ 4 5 5 March 22 “ 2ld Hyson Tea 16/ 41 1 12 - “ 2ld Souchong Do 10/ “ 1 - - “ 6ld Bohia Do 4/6 Bag 1/ “ 1 8 - £43 5 6

James Townsend, (Jericho) Cr

£ s d 1780 Jany 6 By Cash (8 Guineas) 16 14 18 8 “ Do to pay Doctr Stewart 11 3 10 October

23 “ Do 31 1 17 4

1781 Jany 11 “ Cash recd from Ben[j] James for 10 Bushels Oats 7/ 37 3 10 - March 14 By Cash 41 6 8 - April 10 “ Do 44 5 7 8 £43 5 6

Ledger page 32a-b:

Dr Amos Underhill

£ s d 1780 March 15 To 14ld Sugar 15 - April 24 “ 4ld Souchong Tea 14/ 2 16 - May 1 To a deduction of four weeks & 4 days}

Diet & Lodging being absent time }

10

5

8 May 2 To Cash (250 dollars) 100 - -

Amos Underhill Cr

£ s d 1780 May 1 By board & Lodging from the 13th 1779 both days}

Included, is 50 weeks & 4 days @ 45/ pr week } 113 16 -

“ accot for sundry persons at sundry times, 7 days 2 5 -

Ledger page 33a-b:

Dr Samuel Townsend

£ s d 1780 To Amount from 29 £377

2 4 -½

Novr 3 To Sundrys [sic] 32 64 3 11 “ 6ld Hyson Tea 13/ 33 3 18 - 20 “ Sundrys [sic] for Sol: Townsend “ 8 19 8 29 “ Sundrys [sic] 34 & 35 64 17 6 Decr 2 “ Do for Sol: Townsend 36 5 - - 1701 Jany 11 “ Do 38 91 - 9 “ “ Do for Sol: Townsend 39 17 10 6 Feby 7 “ Sundrys[sic] for Wm Stoddard 40 4 7 3 22 “ Cash pd for 3 pr Shoes 41 1 13 - March 22 “ Sundrys [sic] 42 91 5 8 “ Do 43 7 8 - £413

2 8 3½

Samuel Townsend Cr

£ s d 1780 By Amot from 29 £366

6 19 10½

Novr 23 “ Cash 33 37 6 8 Jany 18 “ Ditto 40 165 17 4 22 “ Ditto “ 9 - 4 “ Robt Stoddard for 14 Yds Linen the (4th Decr 1778) 3/6 40 2 9 - April 10 By Cash recd for 5 cord of wood 44 7 10 - “ Sundrys [sic] (Novr 8th 1780) “ 11 6 “ Cash pd Holly Loyner (Novr 23d 1780) 4 11 - “ 1 ps Linen 25 Yds 3/11 ( Do ) 4 15 10 “ Sundrys [sic] (Jany 31st 1781) 3 2 7 25 “ Cash in full 44 230 4 2 £413

2 8 3½

Ledger page 34a-b:

Dr Jacob Seaman

£ s d 1780 October

27 To 4 weeks & 2 days board being so much time absent} Since the 25th of May }

32

£8

11

5

1781 July 25 To Cash in Full 52 53 3 - £61 14 5

Jacob Seaman Cr

£ s d 1780 October

27 By board & Lodging from the 25th of May, is} 22 weeks & 2 days @ 40/ pr week }

31

£44

11

5

Novr 4 By board &c from the 28th of October is 7 days 32 2 - - Decr 2 By board &c from the 25th of Novr is 8 days @ 40/ pr week 37 2 5 9 1781 Jany 11 By board &c from the 8th Inst is 4 days @ 40/ pr week 39 1 2 10 Feby 22 By board &c from the 4th Inst is 18 days @ 40/ pr week 41 5 2 10 March 30 By board &c from the 13th Inst is 17 days @ 40/ pr week 43 4 17 2 July 25 By 6 days board omitted in the above account 40/ pr week 52 1 14 5 £61 14 5

Ledger page 35a-b:

Dr William Townsend

£ s d 1782 Feby 7 To Cash (lent) 26 2 8 Novr 13 “ Do paid E. Robbins for a Hat 4 - - 1783 Jany 1 To Cash (lent) 5 Guins [Guineas] 9 6 8 1784 Jany 19 To Balance of Robert Townsend & Co Account 101 18 8 1784 June 28 To Cash paid Thos McFarran 3 14 8½ £145 2 8

William Townsend Cr

£ s 1785 Jany 10 By a Mare, saddle & portmanteau 20 2 8½ “ By a Bond 125 - - £145 2 8

Ledger page 36a-b:

Dr Store at New Malbro

£ s d 1783 Decr 9 To Cash paid for Sundrys [sic] 227 3 11 18 “ 1 cask Gin 55 Gls 5/ 13 15 - 20 “ Cash for Sundrys [sic] 310 8 11 24 “ Do Do 20 4 6 1784 April 1 “ Do Do 48 13 3 “ Do Do 33 1 8½ 2 “ Do Do 4 17 - “ Do Do 5 13 -

Store at New Malbro Cr

£ s d 1783 Cash recd for Decr 20 By 30 Gallons Gin 5/6 8 5 - 1784 Feby 28 By Cash recd from Wm Townsend 20 6 4 March 27 By 332 Dolls commutation 2/8 pr pound 17 4 1

[This completes the ledgers section; rest of original pages left blank.]

4a. Appendix – Glossary of terms:

Adventure – A commercial venture where the merchant and other investors take the risk of trade with other cities or countries.

Barrel – A container holding the following solid and liquid contents; 1 barrel salmon – 35 to 42 gallons; ale – 36 gallons; spirits – 31½ gallons; flour – 56 pounds; soap – 56 pounds; gunpowder – 100 pounds; coffee – 1 to 1½ cwt (hundredweight). One Troy hundredweight is 100 troy pounds. One Avoirdupois hundredweight is 112 pounds. The Avoirdupois pound was most used in everyday commerce and became the national standard in England.

Bill of exchange – A bill of exchange in the 18th Century was similar to today’s check. An American merchant in New York “A”, seeking to buy merchandise from a manufacturer in London “B”, but had no credit account in London. The buyer “A” would go to a local merchant “C” who tansacted business in London and had a credit account there, would purchase a “bill of exchange” (similar to a check) for an amount to cover the purchase. “C” would then write orders to his London agent to pay the specified amount to the manufacturer “B.” After the transaction was completed, the merchandise would be shipped to New York and delivered to merchant “A”.

Bladder – A sack or a bag.

Breeches – A baggy garment.

Broadcloth – A fine woolen Cloth used for men’s clothing.

Broglio – A silk woolen fabric with geometric patterns.

Calamanco – A woolen fabric resembling camel’s hair cloth.

Calico – A printed cotton cloth.

Cambric – A closely woven fabric of cotton or linen.

Cassimere – A thin wool cloth used for men’s clothes.

Check – a cloth designed with check pattern.

Cockett (Cocket) – A payment receipt given by the custom house officer certifying that the merchandise has been entered.

Cordage – A rope of any size.

Dimity – Ribbed linen cloth resembling corduroy.

Dowlas – A coarse linen cloth.

Durance – A cloth used for curtains.

Ell – A measure of length. In the colonies it was a length of 45 inches.

Firkin – A small wooden vessel or cask. A firkin of ale is 9 gallons; a firkin of butter is 56 pounds and a firkin of soap is 64 pounds.

Flaxseed – A plant grown for its fiber to make linen and the seed to make linseed oil.

Garlix – A type of linen fabric.

Gauger – A person whose position is to determine the contents of casks and examine weights and measures used in commerce.

Guineas – British gold coins worth 21 shillings sterling or 37.33 shillings or £1 17s 4d New York money. Converting 12 GuineasNew York currency to pounds, shillings and pence, multiply 12 x 37.33s = 448s (round out). Divide the 448 shillings by 20 shillings and that equals £22.4 or £22 and 8s (.4 x20). See Appendix III for additional examples and conversions.

Hogshead (Hhd) – A large cask or barrel.A Hhd of tobacco weighed 12 to 18 cwt (hundredweight); Spirits – 63 gallons; Rum – 54 to 60 gallons; Sugar from the West Indies was 13 to 16 cwt.

Indigo – A dark blue dye.

Mace – A spice ground from the layer between a nutmeg shell and its outer husk, resembling a nutmeg taste.

Marseilles – A two layer cotton quilting used for petticoats.

Muslin – A cotton fabric used for sheets.

Nankeen – Brownish-yellow cotton cloth from Nanking China.

Oakum – The state of old untarred ropes are reduced when they are untwisted to pieces. These pieces of ropes are then used to caulk the seams of ships.

Osnaburg – A coarse linen originally from Osnaburg, Germany.

Peague – Wampum or shell money.

Pipe – A container with a capacity of 126 gallons.

Portage – a fee for conveyance.

Portmanteau – A leather bag or case used for journeys, originally designed for horseback.

Primage – A small allowance to the captain of a ship for each pack or bale of cargo delivered.

Quintal – 112 pounds of weight.

Quire – twenty-four uniform sheets of paper.

Rattinet – A thin and lighter ratteen (woolen cloth) used for lining clothes and curtains.

Redoubt - An enclosed fortification.

Russia Duck – A fine bleached linen used for summer clothing.

Salt Peter – Nitrate of potassium used for gunpowder.

Sattinet (Satinet) – A satin weave fabric made with cotton and wool filling and finished to resemble wool.

Say – A serge material used for lining or aprons.

Scutch – The woody fiber of flax.

Stays – Whalebone (bayleen) used to stiffen corsets.

Shaloon [also spelled “shalloon”] – A cloth used to make linings.

Sterling – Relating to the highest standard of British money of account or coin; for example, £ (Pound) Sterling.

Tallow – An oily substance used to make candles.

Tare – The weight of an empty container.

Tierce – A container to hold liquids or solids. Spirits – 42 gallons; Sugar from the West Indies – 7 to 9 cwt

Twist – A thread made by twisting strands.

4b. Appendix – Names:

1. NAMES, PERSONAL (note: citations for each individual will be included after exhaustive research):

NAME OCCUPATION ADDRESS/LOCALITY FIRST DATE APPEARS

LAST DATE APPEARS

Mr. Magoo Barber, Mr. Blackmore [Draft on Wm Snell & Co

London]

Bown, John [Bowne?]

Bown, Obediah [Bowne?]

Bown, Sam [Samuel] [Bowne?]

Buchanan, Mrs. Buchanan, Thomas [of Walter & Thomas Buchanan and Co.]

[Buchanan, Walter] [of Walter & Thomas Buchanan and Co.]

Buffett [Buffet] Butler, William Carpenter, John (Jn.) Caswell, Richard Chadeayne, [David?] Clymor, George Cort, Henry Cruden, John Deane, Richard Distiller Murray Street (per

August 1773 advertisement in the Royal Gazette)

Deboise, Mr. DePeyster, Wm. [William]

Duryea, John Fisher, George

Franklin, Theodore Gilgrist [Gilchrist], Adam

Griffiths, Anthony Handy, John Hilegas, Michael Hill, William Hodges Hostler, A. Labrisher, Mr. Lawrence, Joseph Lewis, Joseph Longen, William Loyner, Holly [also: Lyner, Holly in Loose Documents]

Maffett, John Malcom, William [Malcolm?]

Mallach, W. [William?]

McAdam, Wm. [William]

Mott, James Nixon, Thomas Norton, Seth Surgeon Golden Square (per April

1780 advertisement in the Royal Gazette)

Ogle, John Ogle, William Pesea, John Peyton, Joseph Phenix, Daniel [Phoenix?]

Powell, Henry Pringle, John Quince, Richard Rhinelander, Jacob Rivington [James or Thomas?]

Robins, Isaac Sackett, Samuel Seaman, Jacob [Seaman, Richard] [of Willet & Seaman]

Shane, Daniel [Master]

Sickles, Daniel Smith, Justice Smith, Richards Stewart, Robert Stoddard, Robert [Templeton, Oliver] [of Templeton & Stewart (New York, N.Y)]

Merchant(s) (and auctioneers?)

“Auction at the Coffee House Bridge” (per April 1780 advertisement in the Royal Gazette)

Thayer, Capt. Captain Thompson, Capt. [Silvester?]

Captain

Thompson, Silvester, Capt.

Captain

Toorner Townsend, James [of Jericho, Oyster Bay Township, N.Y.]

Townsend, James [of Duck Pond, Oyster Bay Township, N.Y.]

Townsend, Samuel, Sr.

Townsend, Samuel [Jr.]

Townsend, Solomon Tyler, Nathan Underhill, Amos [of Benjamin Underhill & Co.]

Underhill, Andrew Underhill, Benjamin [of Benjamin Underhill & Co. (Amos)]

Underhill, Betsy Ustich, Henry Van Horne, James Van Vleck, Henry [of Henry Van Vleck & Son]

Merchant(s) Old Slip, “will be punctually supplied with ship bread” (per October 1773 advertisement in the Royal Gazette)

Van Zandt, Jacobus [also: Van Landt]

Walton, Jacob Watson, Jacob Woodhull, Abraham Youle, James

2. NAMES, CORPORATE (note: citations for each business venture will be included after exhaustive research):

NAME PROFESSION ADDRESS/LOCALITY FIRST DATE APPEARS

LAST DATE APPEARS

Ancrum Foster & Brice (Wilmington, N.C.)

Benjamin Underhill & Co. [Benjamin & Amos Underhill]

Cockle & Wickham Doughty & Palmer Ebenezer & Thomas Haviland

George & John Buchanan

Henry Van Aleck & Son

Hogg & Campbell Hunter & Walsh Land Son & Fraser [of London, England]

Louther Pagan & Co. Mott & Bown (also: Mott & Brown]

Phenix & Ten Brook Robinson & Blair Seamans & Lawrence Shotwell Bown & Co. [Browne?]

Merchants Their store opposite to Robert and John Murray’s in New York and Rathway, New Jersey (per March 1774 advertisement in the Royal Gazette)

Smith Richards [?] Snell & Co. [of London, England]

Souther Pagan & Co. Sutherland & Cruden

Templeton & Stewart (New York, N.Y) [Oliver Templeton] [*this is the NY firm where Robert Townsend apprenticed as a young man]

Merchants (and auctioneers?)

“Auction at the Coffee House Bridge” (per April 1780 advertisement in the Royal Gazette)

Walter & Thomas Buchanan and Co.

Willet & Seaman [Richard Seaman]

William & Ogle Wood & Alsop Yeomans & Lawrence Young & Hewlett

4c. Appendix – Colonial currency explanations & arithmetic:

The purpose of this appendix is to give you a basic knowledge of British currency, Spanish dollar ($) valuations for each colony, convert currencies between American colonies and Britian and convert pounds to dollars and dollars to pounds.

In this appendix the $ sign will signify a Spanish dollar and not an American dollar. The first American mint was created by Congress in 1792 and the first American silver dollars were minted in 1794. American silver dollars were similar in designed to the Spanish milled dollar in weight and fineness of silver. The first minting of American silver dollars in 1794 was 1,758 coins. In 1795, 160,295 coins were minted.1 It wasn’t until 1857 that congress demonetized all foreign coins.

1 A Guide Book of United States Coins 2011,Yeoman, R.S., 64th Edition, Whitman Publishing, LLC, 3101 Clairmont Road, Suite G, Atlanta , GA 30329

British Currency and Denominations:

British currency is made up of Pounds (£), Shillings (s), Pence (d) and Farthings. There are 20 shillings to the pound, twelve pence to the shilling and four farthings to the pence or penny.

£1 = 20s

1s = 12d

£1 = 20s or 240d (20x12=240)

1d = 4 farthings

½ penny = 2 farthings

1 Guinea (Gold Coin) Sterling = 21s or £1 . 1s Sterling

1 Guinea New York Currency = 37.333s or £1 17s 4d New York Money

The Daily account books and Ledger accounts are subdivided in £, s and d. These account entries can represent either imaginary or real currency notations. Imaginary notations are similar to looking at your Master Card bill listing merchandise and dollars and cents showing your debit balance. Your debit isn’t reduced or paid in full until a payment is made. Real money is entered in your account when you submit accepted currency (a check) to your creditor. The same concept was accepted in Robert Townsend’s shop. All purchases showed as a debit until payment (gold or silver coins, commodities, personal services) were made and accepted. Remaining balances were determined by subtracting the credit balance from the debit balance. The real or imaginary denominations were called monies of account. Today’s monies of account are in dollars and cents and in the colonial era it was pounds, shillings and pence.

The Spanish Dollar ($):

The Spanish dollar during the Colonial era was an internationally accepted trade dollar and was the most popular coin circulating in the American Colonies. In order to have the Spanish dollar circulate as the accepted money of account (£, s & d) and be sure trade accounts reflected the proper values, the dollar was assayed by the London mint and determined its calculated sterling value to be 4s6d or 54d (54 pence). The American Colonies determined their own values for the Spanish dollar and the following lists the values for each colony:

Spanish Dollar Valuations in Shillings and Pence:

NY & NC = 8s or 96d (8s X 12d)

PA, NJ, DE & MD = 7s6d or 90d (7s X 12d + 6d)

MA, CT, RI, & NH = 6s or 72d (6s X 12d)

GA & SC = 4s8d or 56d (4s X 12d + 8d)

British Sterling = 4s6d or 54d (4s X 12d + 6d)

These valuations now represent five different currencies in the American Colonies. If an individual from Massachusetts wanted to buy furniture in New York, how many Massachusetts dollars did it take to pay the New York price? Conversions had to be calculated using the above conversion rates.

The Formula:

(Local Money x Other Standard)/Local Standard = Other Money2

2(Mossman, Philip L., Money of the American Colonies & Confederation, The Numismatic Society, New York, 1993, p.261)

- Convert £500 NY currency to MA money: 500 (local money) x 72 (other standard)/ 96(local standard) = £375MA Currency (other money)

- Convert £400 MA money £ sterling: (400MA x 54/72) = £300sterling

- Convert £1000 NY money to PA money: (1000 x 90)/96 = £937.5 or £937 10s PA Currency

Converting Pounds, Shillings and Pence to Spanish Dollars ($) and Cents (British Pennies):

To convert British pounds, shillings and pence to dollars, change a British pound to pence and divide by the pence value of the dollar for sterling, NY, MA, PA or SC values. The cent sign (¢) represents British Pence or Pennies.

Sterling to Dollars and Pence (Pennies)

£1 = 240d

£1 = 240/54sterling = $4.44

£1Sterling = $4.44

20s = $4.44

1s = $4.44/20 = $.222 or 22.2¢ or pennies

12d = 22.2¢

1d = 22.2¢/ 12 = $.0184 or 1.84¢ or pennies

New York Money to Dollars and Pence (Pennies)

£1 = 240d

£1 = 240/96NY Money = $2.50

£1NY Money = $2.50

20s = $2.50

1s = $2.50/20 = $.125 or 12.5¢ or pennies

12d = 12.5¢

1d = 12.5¢/ 12 = $.01042 or 1.042¢ or pennies

Massachusetts to Dollars and Pence (Pennies)

£1 = 240d

£1 = 240/72MA Money = $3.33

£1MA Money = $3.33

20s = $3.33

1s = $3.33/20 = $.1667 or 16.67¢ or pennies

12d = 16.67¢

1d = 16.67¢/12 = $.01389 or 1.389¢ or pennies

The same format can be used to calculate dollars and cents for other American Colonies using the appropriate value (in pence) for the dollar.

Converting Dollars to Pounds

To convert dollars to pounds, first multiply the dollars by the dollar’s pence value of the local currency then divide by 240, the number of pence in a pound. The result is the number of pounds.

Convert $10 to Sterling Currency in Pounds –

$10 X 54d (value of a Sterling Dollar)/ 240d (Pence in a Pound) = £2.25

£2.25 or £2 5s(.25 X 20s) in pounds and shillings.

Convert $100 to New York Money in Pounds –

$100 X 96d/240d = £40

Convert $100 to Massachusetts Money in Pounds –

$100 X 72/240 = £30

Converting pounds to dollars:

When converting pounds to dollars, multiply the pounds by 240 (pence) and then divide by the local currency value of the Spanish dollar.

Convert £250 Sterling to Dollars

£250 X 240d/54d = $1,111.11

Convert £250 to Massachusetts Dollars

£250 X 240d/72d = $833.33

Convert £250 to New York Dollars

£250 X 240d/96d = $625

Additional books used to reference various exchange rates and additional background for this transcription follows:

McCusker, John J., How Much Is That In Real Money? A Historical Commodity Price Index for Use as a Deflator of Money Values in the Economy of the United States; Second Edition, American Antiquarian Society, Worcester, Massachusetts 2001

McCusker, John J., Money and Exchange In Europe and America 1600 – 1775 A Handbook – Published for the Institute of Early American History and Culture, Williamsburg, Virginia, by The University of North Carolina Press, Chapel Hill, 1978

This completes the appendices [END OF BOOK 1].

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