This collection contains financial record books created by New Hampshire citizens,
businesses and organizations. The records include account books, daybooks, ledgers,
cash books and sales records and personal records. The majority of the books are
from the 19th century with just a couple which extend into the 20th century.
This collection is open.
Contents of this collection are governed by U.S. copyright law. For questions
about publication or reproduction rights, contact Special Collections staff.
[Identification of item], [Folder number], [Box number], New Hampshire Account
Book Collection, [Dates], MC 309, Milne Special Collections and Archives,
University of New Hampshire Library, Durham, NH, USA.
Purchased from Carmen Valentino, Rare Book Dealer, Philadelphia. PA., between
There are two series: Legal Sized and Oversized. The collection is arranged
alphabetically by town within each series, until Obox 6, when it is no longer alphabetical.
|Box 1, Folder 1|| Hiram Barker Cash Books, 1852-1868. Town: Alton
Hiram Barker was born on Dec. 21, 1815 and died in October of 1867. With
limited education, he left the family farm at 16 to seek his fortune. He
worked his way from clerk to peddling tin-ware, finally ending up in
Farmington, where he was engaged in trade until 1880. During those years, he
was extensively engaged in the real estate and lumber business. He also owed
land and stocks of various kinds. 2 volumes.
|Box 1, Folder 2|| Abraham W. Wright Account book, 1852-1853. Town: Antrim
Personal and business transactions of Abraham Wright (1827-1928) of Antrim,
NH. He was likely a woodworker; many entries refer to turning pins, and
lumber and other tools are also mentioned. One page is a “Record of the time
of those who work for me” from February-April 1853. Household expenses are
mixed in with his business entries, as well as records of travel and
individuals with whom he did business.
|Box 1, Folder 3|| William Vance Hutchins Ledger, 1841-1849. Town: Bath
William Vance Hutchins (b. Sept. 24, 1793, d. 11 March 1866) was a landowner
and farmer in Bath, NH. His son, William W. (b. 21 July 1824, d. 3 November
1857) graduated from Dartmouth College in 1845 and attended the Law School
in Cambridge. He was admitted to the bar and returned to Bath in 1848. The
ledger appears to have been first kept by William V. to record his farm
accounts. The book then passed to William W. in 1849, who recorded the court
cases and legal disputes he settled.
|Box 1, Folder 4|| Town of Bridgewater Account Book, 1867-1879. Town: Bridgewater
Financial records for the Town of Bridgewater, NH. These include
transactions with neighboring towns, individuals, and companies, exchanging
lumber and other goods. The records were kept by the town selectmen, and
include such entires as "eight dollars in full for a coffin for Polly
Spencer county pauper", surveyor's records, taxes paid (and delinquents),
and road maintenance logs.
|Box 1, Folder 5|| Jonathan W. Sanborn Account Books, 1849-1890. Town: Brookfield
Jonathan Sanborn (ca. 1818-7 June 1894) operated a saw mill in Brookfield,
NH. His account books include both business and personal transactions, as
well as records of men who worked for him at the mill. He also records
activities as a Civil War recruter, a selectman, and an overseer of the
town's poor. 2 volumes.
|Box 2, Folder 1||Samuel Ames Morrill Account Book, 1817-1826. Town: Canterbury
Samuel Ames Morrill (April 14 1767-July 20 1856) was a farmer who was born
and lived at Canterbury, NH. He was the eldest son of Lieutenant Laban
Morrill (1740-1812) and Sarah Ames (1747-1825), and married Mary Chase
(1771-1849). Lyford’s “History of Canterbury” gives some detail on the
family, including that Samuel’s farm was located near Morrill Pond and
Morrill Hill (vol. 2 pg. 259-260).
The Samuel Ames Morrill Account Book (1817-1826) details the extensive barter
and trade economy of early 19th century Canterbury, including several
references to doing business with the mill at the Canterbury Shaker
community. Standard farming practices abound: haying, tanning, transport,
plowing, hauling lumber, “1822 services of bull”, making cider with a
horse-powered cider mill, and ‘hewing and framing’ the lumber to make a post
and beam house. There is travel to Plainfield, Sanbornton, Loudon, and even
Boston (80 miles by wagon). Morrill seems to make significant income from
renting pasture and barn rental. The prominent entry “cattle to stock the
pastor” makes sense in the context of Laban Morrill’s position as deacon in
the local Congregational Church.
The ledger has been partially covered in the first few pages with a scrapbook
of pages of newspaper clippings – mostly poetry and moral tracts. The
scrapbook portion can most likely be attributed to Edna Green (1897-1982),
whose name is scrawled into several pages.
|Box 2, Folder 2|| Chester-Derry Railroad Association Scripts book, 1891-1896. Town: Chester
The businessmen of Chester, NH in 1891 discussed the possibility of a
trolley line servicing the town. They proposed a street railroad that would
run from Chester to Derry, where it would connect with the steam railroad of
the Boston & Maine. The ledger includes the stock subscriptions and
petition to form the railroad line. 1 volume and misc. loose papers.
|Box 2, Folder 3|| Adams School District Accounts, 1900-1950. Town: Derry
Account book of the Adams School District, Derry NH, including teacher
salaries and supplies. The accounts were kept by Winslow Goldsmith, school
treasurer, and occasionally audited by various external examinors.
|Box 2, Folder 4|| John Quinley Account book, 1832-1859. Town: Dover
The book is inscribed by John Quinley (b. 1770-1780, died ca. 1855), Dover,
April the 3, 1833 and contains bookkeeping of his financial transactions,
often involving barter. The pages are hand numbered up to page 64, several
pages after is the family records of his son, Joseph Quinley (9 May 1828-?),
dated Aug 31, 1855, Sangerville, Maine. These include births, deaths, and
|Box 2, Folder 5|| James J. Hopkinson Daybook, 1871-1875. Town: Epping
Personal finances and boarding expenses of James J. Hopkinson (1849-1875).
There is no indication from his writings of what Hopkinson's profession was,
and the US censuses do not list him. Included is a detailed log of the
estate of J.J. Hopkinson recorded on 9/18/1875 and the sale of many of those
|Box 2, Folder 6|| John G. Ordway Account book, 1867-1893. Town: Epping
On the cover of this book is written “John G. Ordway Guardian Acct with James
L. Jones. Lettered April 14, 1893.” James G. Ordway (dates unknown) and
James L. Jones (1852-1909) were both from Epping. Jones's father is not
listed, but his mother Mariam Jones (dates unknown) appears to have been
single or widowed, a common reason why her son would have been given a
guardian. The first entry states that James is a minor and concludes with
Ordway’s discharge as guardian. Jones married Sarah Maria Whittier
(1952-1912) of Raymond in May of 1873, about a month after the end of the
|Box 2, Folder 7||Florus W. Tripp Cattle Account Book, 1884-1886. Town: Epsom
Florus W. Tripp (12 October 1864-30 March 1894) was a farmer in Short Falls
(Epsom), NH. He inherited his extensive land and livestock holdings from his
parents Warren Tripp (1839-1928) and Katie Bickford (1843-1910). He married
Mary (Bartlett) Brown (1867-1939). Tripp died as a result of an accident
with a rolling log on his farm.
The Florus W. Tripp Account Book (1884-1886) consists of farming accounts
separated by subject, as well as several loose sheets of grange receipts, a
speech he gave to the local grange, and a minstrel song. Included accounting
headings are: Cattle, Grain, and Pork. Most of the pages are related to
cattle, including those he apparently boarded at ‘Lord Farm’. Many names of
neighbors and others with whom Tripp did business are included.
|Box 3, Folder 1|| Ephraim Richardson Ledger, 1820-1824. Town: Farmington
Ephraim Richardson of Farmington NH was born July 6 1786 and died July 1
1872. He married Procidnda Batton (1803-1886) in 1822. He was a farmer, as
evidenced by the small notebook, inscribed “Ephraim Richardson’s Book. In
Farmington. Memorandum of Stock on my farm.” Richardson kept detailed
accounts of farm activities including inventory of farm stock and labor
agreements. Goods and services were exchanged using the barter system,
including carpentry work, mowing and bundling corn and hay, cobbler's work,
and keeping lodgers.
|Box 3, Folder 2||George A. Leavitt Daybook, 1884-1886. Town: Farmington
George A. Leavitt (1847-unknown) was a blacksmith from Farmington, NH. He
married Anna Elizabeth Cole (1849-1906) in 1888.His daybook is filled mostly
with the shoeing of horses and oxen, although wagon repair and tool
production are also mentioned frequently. A receipt addressed to Leavitt
from the "Neverslip Horse-Shoe Co." of Boston, MA is laid into the flyleaf
of the volume, and the name "E.F. Hubburd" (or"Hubbord") is penciled to the
|Box 3, Folder 3||John Smith Jewell Tannery Daybook, 1843-1848. Town: Franklin
John Smith Jewell (March 1814 Brentwood NH – October 29 1902 Franklin NH) was
a tanner, leather merchant, and wagon repairer. He is listed on the censuses
as a farmer, but his daybook consists nearly entirely of entries related to
tanning. Period maps of Franklin show “J.F. Jewell” on Main St. on the west
side of the Pemigewasset River, just above the inflow from Chance Pond.
Jewell married Sarah A. Glidden (1818-?) at Franklin in 1839, and they had
The John Smith Jewell Tannery Daybook contains daily entries for transactions
involving leather and wagon repair, dated 1843-1848. Leather products
include hides, harnesses, belts, sheepskins, and associated products such as
bushels of hair, horns, and meat. Wagon repair includes entries for ‘wagon
repair’, spokes, axels, and wheels, as well as other wooden and leather
parts. Payments and barters were also made in transportation, plowing with
oxen, iron, hay, oats, lumber, lye, plaster, and vegetables. Several
prominent New Hampshire surnames are mentioned, including Calef, Dyer,
Fifield, Proctor, and Bartlett.
|Box 3, Folder 4||Asa P. Thompson Carpentry Account Book, 1839-1876. Town: Franklin
Asa P. Thompson (December 13 1810 Orange, VT – August 6 1892 Franklin NH) was
a master carpenter and woodworker from Franklin, NH. He was the son of
Daniel Thompson and Mercy Calley, and married Sophronia Stewart (1816-1879).
He worked a wide variety of jobs involving wood.
The Asa P. Thompson Carpentry Account Book covers the period of 1839-1876.
Thompson’s entries include cooperage, furniture, wagon and sled manufacture
& repair, boatbuilding, drum making, basic and master house carpentry,
shutters, clapboards/shingles/lath/sashing/beams, and so forth. He owned and
frequently rented out both his sawmill and a large lathe. Towards the late
1860s be owned and operated a cider mill, selling it by the barrelful.
Thompson was responsible for the construction or reconstruction of many of
the houses in town, including the house of John Smith Jewell, the Town
house, and several schoolhouses.
|Box 4, Folder 1|| Jesse Gordon Ledger, 1814-1819. Town:
Business transactions of Jesse Gordon Jr. (6 July 1788-29 July 1835), of
Hampstead NH. Gordon married Harriett Connor (1790-1861) in 1810. Gordon was
a tanner and shoemaker, and his accounts reflect leather preparation,
shaving, cutting, selection of animals, construction of shoes, and the like.
Somewhat confusingly, the flyleaf is signed "George S. Chase, 1868". Chase
may have been a later owner of the volume.
|Box 4, Folder 2||Simon L. Jenness & Son Account Book, 1854-1886. Town: Hampton
Simon Lamprey Jenness (12 March 1818-10 February 1897) was a blacksmith who
was born in Rye, NH. In 1845 he married Mary E. Tarleton (1822-1898) of
North Hampton, NH, and moved to her hometown about that time. His eldest son
Frank Towle Jenness (21 September 1845-19 December 1911) began working with
his father in about 1867. He in turn married Ida Flora Trefetham (1852-1938)
The Simon L. Jenness & Son Account Book (1854-1886) consists of one thick
volume of accounts. Entries are itemized and record items such as nails,
bolts, tools, wagons, and so forth, as well as standard services such as
shoeing livestock and mending machinery. The initial entries are signed
“Simon L. Jenness”, until ca. 1867, when it is invariably notated “Simon L.
Jenness & Son”.
|Box 4, Folder 3|| Samuel S. Warner Ledger, 1845-1860. Town: North Hampton
Samuel S. Warner was born Jan. 18, 1807 in North Hampton, NH and died there
on Aug. 8 1882. The ledger contains the accounts from his blacksmith
business, most of which are the bread and butter of a 19th century
blacksmith: shoeing of horses, oxen, wagon and plow repair, and tool
|Box 4, Folder 4||Thomas Cochran Daybook, 1824-1841. Town: Holderness
Thomas Cochran (1792-?) was a farmer from Holderness, Grafton Co., New
Hampshire. His wife was named Mehetabel. They were relatively wealthy for
their time and place, with the estate valued at $3100 in the 1870
The Thomas Cochran Daybook (1824-1841) consists of debts and credits
maintained as part of a cash/bartering economy. All accounts are named, some
with local women heads-of-households. Subjects include lending horses and
oxen, farm work and animal husbandry exchanged, goods purchased, lumber
production, crops harvested, and buildings built. Some entries reflect board
paid during Cochran’s local travels to neighboring towns, perhaps on lumber
|Box 5, Folder 1||Isaac Bailey III Account Book, 1830-1877. Town: Hopkinton
Isaac Baily III (10 January 1788-3 January 1867) was born and lived in
Hopkinton, New Hampshire. He was a blacksmith by profession as well as a
farmer. He married Merriam Hoyt (1791-1824) in 1814, Roxilana Green
(1798-1827) in 1825, and Ann Buckman Green (1806-1885) in 1830.
The Isaac Bailey III Account Book (1830-1877) details his business and
household expenses over a period of 35 years. The entries are chronological
within each customer’s entry, and their orders are recorded in great detail.
Quite notable are the several accounts listed under women’s names, not only
using their husband’s names but also their own first names. These include
fencing upkeep contracts signed by both Bailey and women who were presumably
his neighbors. Other accounts are marked “Elder”, presumably a reference to
Shakers from the nearby Canterbury Shaker Village. A detailed Bailey
Household inventory from 1847 is included on the back flyleaf of the
|Box 5, Folder 2||Levi S. Bartlett Family Expenses, 1862-1867. Town: Kingston
One the first page of the daybook is written, “A Book of expenses for the
year 1862- in which all monies paid out, will show when paid and for what
and also for which one of the family.” The first entry was made January 1,
1862 and the last, January 8, 1868. The book appears to have been originally
was used to take minutes for several town meetings between 1826 and 1830
(including town appropriations and an 1830 census that records, 7 "colored
males" and 4 "colored females".) Levi S. Bartlett was probably a descendant
of Josiah Bartlett of Kingston, the first governer of New Hampshire and a
signer of the Declaration of Independence. Some papers of Josiah's son Levi
Bartlett (1732-1828) are held at Milne Special Collections under the call
number MS 269.
|Box 5, Folder 3||Dr. William C. Kelly Account Book, 1830. Town: Seacoast, possibly Madbury
The identity of Dr. Kelly is as yet a mystery, beyond the words “Hace liber
pertenant ad Wlm. C Kelly” inscribed on the flyleaf. One sheet laid in is
addressed to “Doctor Kelly”. Individuals named William Kelly are mentioned
at the time in the 1830 and 1840 Federal Censuses for Dover and Madbury.
Eloi’s “Madbury: It’s People and Places” (1968) mentions the family of
Captain William Kelley and Pemelia Demeritt ca. 1812-1825. The newspaper the
Dover Sun mentions the marriage of William Kelley to Rachel Lord on
September 19, 1812. However, none of these explicitly mention being a
doctor. Dr. Kelly may have been new to the Seacoast area, as the book is the
second in his accounting series (most all accounts include balances “carried
over from book 1”). Towns mentioned include Strafford, Nottingham,
Barrington, Pittsfield, Northwood, and Exeter.
The Dr. William C. Kelly Account Book (1830) paints a rich picture of the
lives and health of his patients. Enteries are fairly detailed, and include
the names of women, children, and servants as part of their information.
Kelly traveled extensively throughout the area giving exams (12 cents),
“tonic bitters” (34 cents), opium (25 cents) and a variety of other
medicines (some leaves of which appear to be dried within his ledger). A
bleeding was 20-25 cents, while tooth extractions ranged from 5 to 20 cents.
Many births are recorded ($2.00) under the line item, “To obstet[ric] case”.
At least one was particularly difficult: the word “bad” is written above the
line and the bill is a whopping $3.00. Payments were rendered in the form of
cash, firewood, transportation, furniture, work with ox teams, seeds,
vegetables, and the like. One intriguing entry on pg. 69 reads, “July 16
1830: Joel C. Virgin. To study with me, $2.75”. Many local names are
mentioned, including Demeritt, Hanson, Jenness, and Prescott.
|Box 5, Folder 4||Anonymous Blacksmithing Accounts Part 1, 1839-1859. Town: Manchester
The blacksmith who kept these books was probably either Samuel Austin (ca.
1798-14 April 1860, Manchester NH), or David Ross (b. ca. 1808 - ?,
Manchester NH). Accounts were settled by neighborhood butcher Henry Harrison
Fuller (1815-1892). In several places the account book is marked, “Accounts
settled by H.H. Fuller”. A search of the 1850s Manchester city directories
reveals that Fuller was a butcher on Front St. near the Amoskeag Mills. Both
Austin and Ross independently operated blacksmith forges on Front St.
The Anonymous Blacksmithing Accounts (1839-1859) consist of a day book and
its associated accounting book for a blacksmith business in Manchester, NH.
Included are mostly itemized receipts for orders, though a few animal
husbandry records are written on the flyleaf of the daybook. The accounts
are settled in a markedly different hand than the daily entries. 2
|Box 6, Folder 1||Anonymous Blacksmithing Accounts Part 2, 1839-1859. Town: Manchester
Continuation of the Blacksmith's accounts from the last box.
|Box 6, Folder 2||Rufus Levi Bartlett Daybook, 1857-1859. Town: Manchester
Rufus Levi Bartlett was born in Worchester MA on 29 September 1829 and died
in Hooksett NH on 22 July 1913. He married Susan Maria Whipple (1840-1914)
of New Boston, NH on 1855. At some point he opened and operated a clothing
store in Manchester, NH. He may have been a descendant of Josiah Bartlett,
first governor of New Hampshire and signer of the Declaration of
The Rufus Levi Bartlett Daybook (1857-1859) details clothing bought and sold
in a Manchester NH clothing store. The flyleaf of the book is marked
“Clothing” – so it may have been part of a larger store’s ledgers. Orders
are chronologically arranged on the pages with the full name of each
customer noted, though their order details are less consistently entered.
Most of the clothing is for men, while some is for women.
|Box 6, Folder 3|| Joseph Haskell, Jr. Estate, 1865-1866. Town: Marlborough
Joseph Haskell, Jr., was born March 24, 1794; married Ruth White on April 2,
1818 in Troy, NH. They had ten children. In 1828, he bought his father’s
farm and tavern stand in Marlborough where they lived until 1845-46, when
they returned to Troy. He died April 18, 1865. This book is a record of
Joseph Haskell’s estate at his death, including widow’s allowance.
|Box 6, Folder 4|| Samuel Lovejoy Daybook, 1833-1845. Town: Milford
Samuel Lovejoy (July 4 1770-1851) owned a large farm in Milford, NH where he
earned income from boarding people and horses and operating a lumber
business. He appears to have had a small tavern at his home as well, as a
goodly portion of the book contains records of rum consumed. Other records
depict bundles of shingles (each marked by a single line: |), numbers of
glasses of rum each guest drank, days worked by Lovejoy and others of his
family and neighbors, and work done using oxen and horses.
|Box 6, Folder 5|| Webster P. Hussey Schedule of Assets,1868-1914. Town: Nashua
Webster P. Hussey (ca. 1843-1903) lived in Nashua, NH where he was the
paymaster for the Nashua Manufacturing Co. and Vice President of the Nashua
Trust Co. This ledger contains the “Schedule of Assets” from 1868-1914. W.
P. Hussey is engraved on the front of the book, but Hussey died in 1903;
someone else recorded the accounts from then until 1914.
|Box 7, Folder 1||Ezekiel Long Daybook, 1793-1794. Town: New Boston
Ezekiel Long was an innkeeper and general store manager who probably lived in
New Boston, NH, around 1790-1780. His handwriting appears throughout the
book, while a fainter name and place penciled in the front cover reads “A.G.
Burnam, Dunbarton, NH”. This could have been either Asa Burham or Abraham
Burnham. Their relationship to Long is not clear. Attempts to locate Ezekiel
Long in period censuses or history books were unsuccessful.
The Ezekiel Long Daybook (1793-1794) consists of entries for sales, credits,
and debits made at an inn/general store. The book is marked “Daybook No. 4”.
Most of the individuals named are from New Boston, NH. Included are
townspeople, deacons, travelers, and Revolutionary War soldiers. There is an
index of names at the rear of the volume, followed by accounts carried and
settled from prior daybooks. Several New Hampshire newspaper clippings from
1840-1873 are included in the front of the volume.
|Box 7, Folder 2|| Charles Webster Daybook, Jan. 1887-July
1888. Town: New Boston
Charles Webster (21 April 1847-after 1888) was a farmer and laborer. This
account book was written in narrative style, describing in detail his
personal financial transactions and farm activities (entries read somewhat
like a diary). Many household items were purchased from S. D. (Solomon
Dodge) Atwood’s general store, which was located in New Boston, NH. The book
is number 2; presumably number 1 has been lost, and it's unclear if there
was a number 3 or not.
|Box 7, Folder 3||Harvey C. Morse Account Book, 1869-1900. Town: Newbury
Harvey C. Morse (10 November 1822-8 September 1908 at Newbury NH) was a
businessman and farmer. He married Hellen M. Emerson (1832-between 1900 and
1910) in 1846. He was drafted for the Union Army in 1963 and achieved the
rank of lieutenant.
The Harvey C. Morse Account Book (1869-1900) consists of ca. 100 pages of
accounts related to farming. He details haying, hauling, logging, lumber,
threshing, shoeing, making cider, laying brick, shingling, plastering, and
related activities. The farm sold standard agricultural products: cider,
oats, corn, butter, apples, eggs, potatoes, etc. Several loose sheets of
paper are included next to the flyleaf, including a weighing receipt for a
team of oxen and a set of wedding vows. Morse did considerable business with
various neighbors by the last name of Muzzey.
|Box 7, Folder 4|| Darius Frink Daybooks, 1849-1885. Town: Newington
Darius Frink was born in Newington ca. 1810, and married Mary Coleman (b.
ca. 1826) in 1849. These two account books contain Frink's business and
personal financial transactions. Book one begins January 1849 with the
accounts of the Woodman Point wood lot. The book also contains daily
business transactions, cash transaction and stocks and notes ending in Nov.
1865. The last few pages is a copy of the inventory of the Col. Isaac Frink
estate and the Cyruss Frink estate, for which Darius served as executor.
Book two, 1868, begins with an inventory of stock and notes, followed by
business transactions of purchases and sales including real estate. Tucked
in the back was a short letter from a cousin, John L Nutter, Sept 20,
|Box 7, Folder 5|| John Smart Account book, 1823-1846. Town: Newmarket
Account book of business transactions of cobbler and farmer John Smart,
Newmarket, NH. John Smart may in fact have been two people: John Smart Sr.
(1766 Monmouth ME - 7 August 1822 Newmarket NH) and his son John Smart Jr.
(19 August 1816 Newmarket - 10 December 1871 Stratham). The book appears
homemade; it's likely the elder Smart made it himself. The records contain
some rather startling uses of the English language, including "hors
pastered", "one day hoen", many pairs of "boys shoes maid", and a line item
reading "Ebenezer Brackett to wife shoeing". There are also standard
references to lumber, firewood, use of oxen, etc., most rendered in more
|Box 8, Folder 1|| Jonathan Gage account books, 1806-1809. Town: Pelham
Jonathan Gage (1 November 1774-25 February 1870) was the proprietor of a
general store in Pelham NH. He married Dorcas Merrill (1780-1865) in 1803.
These five handmade daybooks and ledgers contain detailed logs of the store
accounts. The store sold a wide variety of consumer goods including food
stuff, rum and gin, tobacco, fabrics and buttons.
|Box 8, Folder 2||James Monroe Hobbs Account Book, 1828-1881, Bulk 1828-1835. Town: Pelham
James Monroe Hobbs III (1811-1890) was at times the town scrivener, town
clerk, town representative, and other roles to the town of Pelham,
Hillsborough County, N.H. His prominent family included the town’s first
minister, the Reverend James Pelham (?-1765). He was the son of James Hobbs
II and Pamela [?], and married Hannah S. Woodbury (1819-1907).
The James Monroe Hobbs Account Book (1828-1881, Bulk 1828-1835) consists of
personal and Town of Pelham accounts. Personal items include women employed
for housekeeping and laundry, items bought and sold, and travel. Town of
Pelham items include detailed lists of monies paid out of town accounts,
itemized settlements of estates, funerals, and other town business conducted
as a legal and financial agent of the town.
|Box 8, Folder 3|| Charles Barber Daybook, 1856-1866. Town: Peterborough
Charles Barber (born, Sept. 22, 1826; died Dec. 12, 1885) was a farmer and
blacksmith in Peterborough, NH. His account books cover business and family
accounts, including food, tools manufactured, records of pasture rental, and
household goods such as lantern glass. There is also a two pages chart of
“Time Labor Spent on the new highway.”
|Box 8, Folder 4|| James Wilkins Account Book, 1834-1847. Town: Peterborough
James Wilkins was a wheelwright and repairman in Peterborough, NH. There are
several individuals of that name from the area of Peterborough at that time,
making the exact identity of this particular James Wilkins unclear. The book
lists detailed accounts of his expenses and income, arranged by purchaser.
His primary business was making and repairing wagons, he also made and
painted other wooden items, such as a coffin and a birdhouse. The book has
sustained water damage, making some pages difficult to read.
|Box 8, Folder 5||Storage and Lumber Daybook, 1829-1844.
Many merchants operated a lumber shipping businesses from the Portsmouth
wharf during the early 19th century. The front cover is too damaged by water
to make out the exact name, but one possibility is "Geo. Long & Co.".
According to the 1839-1940 Portsmouth Directory, George Long owned a wharf
at 98 Market St. during this time. The first page of the book records the
date in which the frozen Piscataqua River became passable for boats,
1831-1836. Neatly drawn pointing hands direct the reader's attention to
notes such as, "Captain Young arrived with a load fresh fish in his new boat
Expedient", and "1831 Nov. 27th first snow (3 months good sleighing)". The
inside of the back flyleaf reads, "June 21st 1833 President Jackson arrived
in Boston 4 o'cl. /AM -H.". Further entries within the book list bundles of
shingles, nails, rum, cider, stones, looking glasses (telescopes), and
storage of bulk food for other merchants. Many transactions are with local
individuals with names like Jewett and Tutttle.
|Box 8, Folder 4||Phillips Family Fishing Account Book, 1838-1841. Town: Portsmouth/Kittery
The Phillips Family, including master mariner Joseph S. Phillips (1810-?) his
son John J. Philips (1836-?) were a fishing family from Kittery, Territory
of Maine, and its neighboring city of Portsmouth, NH. They caught, sold,
salted, and shipped cod, pollock, and haddock, as well as trading in hay and
The Phillips Family Fishing Account Book covers fishing and salt packing in
the Kittery/Portsmouth area between 1838-1841. It is largely a record of
payment to the some men and many women who salted and packed the fish
caught, as well as the sailors who worked on the “Sacont France”, probably a
fishing boat. At one point a gundalow belonging to Captain Dennis Frisbee is
rented and fish is packed in salt on board.
Rather than being a simple debits and credits list, this account book
involves many people carrying debts and credits towards each other within a
complex fishing and packing business. Many of the workers are unmarried
women from families with surnames such as Metchell, Getchial, Gilson,
Whethearn (possibly Whettem) and Phillips. Despite the number of people
involved, the book is written entirely in one person’s handwriting.
|Box 9, Folder 1|| Jeremiah H. Fullerton Daybook, March
21, 1831-1847. Town: Raymond
This book contains the personal finances of Jeremiah H. Fullerton (b. ?, m.
Hannah Dudley in 1804, d. 12 July 1848) of Raymond, NH. He appears to have
been a laborer, as most accounts involve days worked haying, lumbering,
chopping wood, and the like. Various household items include foodstuffs,
lumber, sheet cloth, and tools.
|Box 9, Folder 2|| Peter Folsom Ledger, 18081808.
Peter Folsom (1783-1863) was a saddle maker in Rochester NH. This ledger
contains both his business and personal accounts. He likely made his account
book; it is bound with leather and very fragile due to rodent damage at some
point in its life.
|Box 9, Folder 3|| Hiram Roberts Cash book, 1849-1858. Town: Rollinsford
This volume probably was kept by farmer Hiram Hall Roberts (1806-1876) of
Rollinsford, who married Ruth Hann (1808-1901) prior to 1849. The names,
dates, places, and names of several of their children match transactions
recorded in the daybook. The daybook itself is a daily log of transactions
involving cash received or cash paid for farm and household expenses,
including work, money given to Mrs. Roberts for shopping in Dover, and
banking records with Strafford Bank. The cover is missing and the date on
the first page is March 6, 1849.
|Box 9, Folder 4||Darius K. Scruton Receipt book, 1852-1861. Town: Rollinsford
Darius K. Scruton (1827-8 August 1862) married a woman named Hannah (dates
unknown), and they had at least two daughters and a son. He served in the
Civil War in 1861, and died in Rollinsford the following year. This volume
is a book of receipts for money owed to laborers for business conducted in
Rollinsford, NH. His profession is unclear because of the sparse nature of
his writting, but it is apparently that the family supplimented their income
in part by taking lodgers.
|Box 9, Folder 5|| Blacksmith Day Book, 1851-1857. Town: Salisbury
Chronological account of a blacksmith’s business transactions, possibly
belonging to Seth Noble Colby (October 1819-24 June 1889) of Salisbury, NH.
Entires are fairly terse, recording the shoeing of oxen, horses, and
production of wagon parts, nails, and tools.
|Box 9, Folder 6|| Jonathan Prescott Ledger, May 23,
1814-March 8, 1815. Town: Sanbornton
Jonathan Chase Prescott was born in Sanbornton, NH on June 11, 1795. He
married Mary Hodgdon (dates unknown) in 1825, and died on Feb. 13, 1847. His
homemade account book begins on May 23, 1814 and records the payments to
employees who work on his farm. There is also a very small booklet titled
“Mill Book”, which may or may not have belonged to Prescott. Included are
payments to laborers and time spent working off his road tax.
|Box 9, Folder 7|| Dudley Swain Daybook, 1826-1838. Town: Sanbornton
Dudley Swain was born Nov. 7, 1763 in Hampton Falls and died 1854 in
Sanbornton, NH. He married Molly Chase (dates unknown) in 1793 at
Sanbornton. His account book is missing its front cover and begins in Dec.
4, 1826. It contains his business accounts including records of debts
payable and receivable, often by the barter system. Swain may have been a
tailor, as accounts include curtains, suits of clothes, trousers, and other
items of clothing. There are also a few entries for work with oxen.
|Box 9, Folder 8|| John D. Kelley Family Account Books,
1896-1897. Town: Sandown
John D. Kelley (b. 1874, d. after 1900) of Sandown, NH worked as a mason,
including substantial work for the town of Sandown and various private
individuals (including family members). Detailed account of materials needed
for labor and construction. Listed items include lime, brick, cement, and
|Box 10, Folder 1|| George Holmes Ledger, 1806-1845.
George Holmes (ca. 1761-1843) moved to Stoddard, NH from Sharon, Mass in
1792 and began a farm in the westerly part of the town at the place known as
the “Brown pasture.” He moved to the south part of the town in 1800 or 1801
and operated an oxen teaming business. The ledger contains his business
accounts, the bulk of which consists of hauling loads of various types to
Boston. At some point, someone glued newspaper clippings with anecdotes
about marriage into the book and used it to press leaves.
|Box 10, Folder 2||Benjamin Clark Account Book, 1827-1839. Town: Stratham
Benjamin Clark (20 January 1761- 22 February 1840) was a farmer who was born
and lived in Stratham, NH. He sustained his farm by making and selling
cider, meat, grains, vegetables, and keeping boarders. It is unclear if he
married or raised a family.
The Benjamin Clark Account Book (1827-1839) consists of a single volume
listing the finances, weather, local deaths, who was in “debters Goal”
[jail], and other information associated with the Clark farm and cider mill
in Stratham, Rockingham County, N.H. The book is written in many different
hands, reflecting writing samples of the many individuals who did business
with Clark. Included are the names and handwriting of many local women. The
front half of the book is a day book, while the back of the book lists the
same information in account book format.
|Box 10, Folder 3||Harrison D. Robertson Account Books, 1844-1862. Town: Warner
Harrison D. Robertson (1807 Hopkinton - 1862 Warner) was in the lumber and
mercantile business in Warner, NH. Both account books are very small and one
has water damage. One is titled “Forbes and Robertson Wood lot on Colby
Land, Dec. 9, -55”. The second contains notes collected and inventory of
property, 1844-1862. 2 volumes.
|Box 10, Folder 4|| Dearborn Family Daybook, 1816-1817. Town: Weare
This account book was first used from 1816-1817 to record the financial
transaction of a general store in Weare, NH. Sometime later, it was used as
a scrapbook for newspaper clippings of interest to the creator. The first
page is signed Mary Louise Dearborn, South Weare, NH. Mary (1842-1936)
married Jason Dearborn in 1840. She may have been responsible for the
scrapbooking. A photo of her is contained in the Jonathan Dearborn Ledger in
the adjacent folder.
|Box 10, Folder 5|| Jonathan Dearborn Ledger, 1816-1826. Town: Weare
This ledger belonged to one or more shoemakers. It is inscribed on the
center of the first page in large, neat writing “Levi Harry Watson, 1822”
and the first pages of entries are in the same hand. Levi Harriman Watson
was born in 1801 at Weare, and married Alice White in 1829. He died sometime
between 1840 and 1850.
Under Watson’s name is written "Jonathan Dearborn’s Account Book (Weare,
NH)". The name of Dearborn family member can be found throughout the book,
though which particular Jonathan Dearborn this was is hard to tell. It also
seems to have been used by a child to practice writing letters and numbers
(in pencil). It also includes a loose photo of Mary Louise Dearborn
(1842-1936) tucked in the front of the book - see previous folder, "Dearborn
Family Daybook" for a possible example of her scrapbooking.
|Box 11, Folder 1||Quaker Account Book, 1816-1866. Town: Weare
This account book lists the accounts of a cooper and a farmer from Weare NH,
almost certainly a member of the Society of Friends (Quakers) due to the
plain date system used in the front half of the book. Several references are
made to work by Abner, John, and 'myself' (the writer). The writer may have
died in 1866 when the records cease. Towards the back of the book (in a
different hand, with the contemporary dating style) is listed what appears
to be dowery chests for Mary Stone, Sarah Waldson, and Hannah Piesce. The
volume concludes with records of contract work done for Weare shoe
manufacturer Allen Sawyer, dated 1838-1840, again using the non-plain dating
For more Quaker diaries and accounting books from Weare, see MC 318 The
Osborne Family Papers.
|Box 11, Folder 2|| Thomas Wilson Thorndike Ledger, 1836-1845. Town: Weare
Thomas Wilson Thorndike (1798-1888) married Ruth Gage Dow (1784-1873), of
Weare, NH, in 1823 and began business as a wheelwright in Concord, NH. He
was one of the first, if not the first, in that place to make use of
machinery in the manufacture of carriages. In 1840 he removed with his
family to Weare, and a few years later he erected the shop and
dwelling-house at the “Glen” where at first sash and doors and afterwards
crayon boxes were made. In his twenty-fifth year he left the Congregational
church and has since been a prominent member, and for many years an elder,
in the Society of Friends. (Source: Genealogy of Families in Weare,
Entries include all of Thomas W. Thorndike’s expenses for materials and tools
used for making wagon and buggy parts. Also expenses for building a ‘house
at Weare’. The cover is missing and there are many blank pages.
Thomas Thorndike was the father of Lucy (Thorndike) Osborne (1836-1917), who
married Lindley P. Osborne. For three generations of Osborne family diaries
and accounts, see MC 318 The Osborne Family Papers. See also the previous
two folders in this box, account books kept by the (also Quaker) Dearborn
Family of Weare.
|Oversize Box 1|
|Oversize Box 1, Folder 1||Adams & Ellis Fishing Account Book, 1865. Town: Cape Cod area, MA
The fish merchants “B. Adams & Ed. Ellis” apparently began opperations on
Cape Cod (possibly Sandwich) in 1865, as this volume is marked “Book no. 1”
and many accounts are marked, “carried over to Book no. 2”. No further
information is available on Edward Ellis, but two individuals named Benjamin
Adams are a possibility: Benjamin Franklin Adams (1823 Sandwich MA – 1894
Bourne MA) and Benjamin F. Adams (ca. 1816 MA – after 1880, Brookline, MA).
The latter man is marked as a “retired merchant” in the 1880 US Federal
Census for Brookline, MA.
The Adams & Ellis Fishing Account Book contains ca. 50 accounts of credit
and debit for the year 1865. Many members of the Ellis family are mentioned,
including several from Barnstable County. Transactions are mostly for fish
(cod, pollock, halibut), but there is also beef and pork, and flour, sugar,
The business did a fair amount of trade with a Captain John Solas of the
schooner Lilla Dale. The Lilla Dale (13 gross tons) had been built the year
before at Digby, Nova Scotia. She appears in the Coast Guard lifesaving
records as having been damaged and sunk in the March 1900 gale at Whitehead,
Maine, only to be refloated and repaired in April. Her last registration is
for 1876, after which she was presumed lost.
|Oversize Box 1, Folder 2||Conway Tavern Ledger, 1809-1814. Town: Conway
Based on the content, dates, and level of business, this ledger may have
belonged to the tavern of Noah Eastman (15 April 1784-15 October 1857),
Conway, NH. He married Molly Dolloff (1781-1855), also of Conway, in
The tavern/general store which created this ledger was a busy center of
commerce in Conway. Many townspeople are mentioned by name (including many
women), and freight and trips are made to Portland (at that point the
Territory of Maine). The store sold all manner of alcohol and tobacco, as
well as foodstuffs (salt, sugar, butter, molasses, tea, coffee, horse oats,
etc.), books (almanacs, spelling books, and others), cloth and dyes, tools
such as shovels and building materials such as lumber and bricks, and
miscellaneous items such as looking glasses ($3). It also hired out the use
of horses. Included are accounts with Samuel Willey, of the infamous Willey
Slide Disaster of 1826, where the entire family was killed in a rockslide in
|Oversize Box 2|
|Oversize Box 2, Folder 1||Dover Dry Goods Store, 1897. Town:
The daybook of a drygoods store or very near Dover, NH, dated January
18-November 1 1897. Goods included coal (most common), oil, firewood,
lumber, oats, tools, hay, sugar, meal, eggs, and misc. food stuffs. Names
are given next to each day’s purchases, including many personal and company
names. Dover Flour & Grain Store and Company, A. Matheu & Co.,
United Gas and Electric Co., Lord & Leavitt, Gilles Bros., Eagle Oil
& Supply Co., J.H. Ireland & Co., and the City of Dover are all
mentioned. Based on the 1897 Dover Business Directory, potential creators of
this daybook are E.J. York, C.H. Trickery & Co., R. Haley & Co., V.
|Oversize Box 2, Folder 2||Durham Tavern Daybook, 1801-1809. Town: Durham
The Durham Tavern Daybook, 1801-1809 consists of the daily accounts of a
tavern/general store located in Durham, NH. Typical accounts include barters
for work and the sale of rum, nails, meat, fish, shoes, ‘India Cotton’, and
shoes. River travel figures predominantly through the construction of a
canoe and the occasional rental of the writer’s gundalow (e.g. Oct. 1, 1802
and October 0f 1810). There are also transactions with Shakers. Family names
mentioned include Leathers, Jewett, Eliot, Clough, Mack, Dame, Demeritt,
Nute, Sanborn, and Frost.
|Oversize Box 3|
|Oversize Box 3, Folder 1||Buffum & Parker’s Clothing Store Daybook, 1851-1853. Town: Keene
Buffum & Parker’s Clothing Store was opened in 1841, located in the
northern half of what has variously been known as the Smith or Prentiss
Block (built 1825) on the west side of Keene’s Central Square. (Despite the
name, the store never occupied the Buffum Block, built 1890.) The southern
half of the building was home to J.F. Whitcomb’s Men’s Store, which later
took over the entire building when Buffum & Parker went out of business
in the late 19th or early 20th century. A photograph of the building can be
seen on pg. 15 of Arcadia Publishing’s “Images of America: Keene” (Alan
The Buffum & Parker’s Clothing Store Daybook is leatherbound with the
name of the store embossed in gold on the spine. The flyleaf reads “Buffam
& Parker’s Journal –Commenced business in the Prentiss Block ten years
ago this day, March 6, 1841”. Entries are for clothing, fabric, and
consignments to other establishments, including pants, coats, vests, silk
cravat, sack coats, handkerchiefs, cloves, and tailoring. Women’s clothing
is not mentioned, though some patrons were women. The store catered to the
upper crust of Keene society, with many items selling for $14-$15 and some
for over $100. Patrons from out-of-town included buyers from Boston. Names
included in the daybook represent the “who’s who” of 1850s Keene: White,
Robbins, Adams, Buffum, Putney, Clark, Willard, Frost, Holmes, Pennock, and
|Oversize Box 3, Folder 2||Moses Sanborn Account Book, 1836-1857. Town: Kingston
Moses Sanborn (4 May 1790-2 August 1857) was a tanner and merchant from
Kingston, NH. He was the son of John Sanborn (1743-1793) and Elizabeth
Hoock/Hook (1756-1835). Sanborn married his first wife Betsy Stevens
(1794-1849) in 1813, and his second wife Mary Kimball Green (ca. 1803-?) at
Haverhill MA in 1850.
The Moses Sanborn Account Book (1836-1857) details the common activities and
economic reality of a 19th century New Hampshire tanner, from buying hide to
its processing and resale. Sometimes this resale was in the form of raw
leather, while sometimes the hide was made into harnesses, collars, shoe
soles, belts, and so forth. He records working with the skins of sheep,
dogs, pigs, horses, and cattle. Other household expenses and the trade of
other goods are mixed in with the tannery accounts.
|Oversize Box 4|
|Oversize Box 4, Folder 1-2||Ebenezer Osgood Account Books, 1842-1855. Town: Milton Mills
Ebenezer Osgood (22 December 1807-23 April 1892) was a blacksmith from the
village of Milton Mills, NH (now part of the town of Milton). He was born in
Loudon to Revolutionary War veteran Ebenezer Osgood (1756-1815) and
Anna/Annie Fullonton (1767-1848). He married Eleanor Chamberlain Burrows
(1806-1877) of Loudon and moved to Milton Mills. No children are
The Ebenezer Osgood Account Books (1842-1855) consist of two clearly written,
detailed daybooks kept as part of Osgood’s business as a blacksmith and the
keeping of a farm and household. He worked with both iron and steel,
repairing and manufacturing machinery of all types as well as shoeing draft
animals and making a variety of small farm items (nails, bolts, ox yokes,
etc.). At least once he even made a compass. Some entries mention the repair
of firearms, suggesting that he was a gunsmith as well. Osgood was
evidentially accomplished at the fixing of textile looms, as Charles T
Dargon & Co. and other textile companies figure prominently in his
accounting. Beginning in 1842, he hired John U. Rines (1789-1873) as an
assistant/apprentice at his forge. It is likely that other account books
(for example 1846-1849) have been lost from the collection.
|Oversize Box 4, Folder 3||Anonymous Blacksmith and Wheelwright’s Daybook, 1878. Town: Nashua
The Anonymous Blacksmith and Wheelwright’s Daybook is clearly marked as that
of a versatile craftsman from Nashua, NH. It begins January 1 1878 and ends
December 7, 1878, with several pages after that cut out. The entries are for
specific companies and individuals in the Nashua area, including the City
Farm (Nashua's poor farm), and stage coach companies like the United States
& Canada Express and the Boston Express. There is also miscellaneous
other work as a locksmith and related activities. According to the 1878 New
Hampshire business directory, there were five Nashua blacksmiths active at
that time: F.W. Woodward, E. McCarty, Asa Avery, G.D. Tryon, and C.B.
|Oversize Box 4, Folder 4||James Buswell Abbott Account Book, 1843-1848. Town: Alton
This ledger most likely belonged to Dr. James Buswell Abbott (24 June 1799 Concord - 6 July 1870 Sanbornton). Abbott was the son of Deacon Elias and Elizabeth (Rogers) Abbott of Concord. He married four times, the last time in 1843 to Sarah Garrish (1816-1893). Their children were James (1842-1865) and Joseph (1845-1914). In addition to being a doctor/dentist/surgeon, Dr. Abbott also ran a farm, served as superintendant of Alton schools and gave teacher's examinations, and kept boarders at his home.
Most of the account book consists of debts and credits for his practice as a physician, often settled for work, food, transport, lumber, etc., using the barter system. Women appear under their own names if head of house or a widow, or under their husband's name for entries such as "visit and obstrictics, $2.00". (Intriguingly, some births are marked "attendence and obstetrics, $1.00", suggesting that a midwife was present handling the majority of the birth.) Common entries include visits for consultation and medicine, setting bones, surgery, pulling teeth, and 'linnament'. Common surnames include: Rollins, Wadleigh, Young, Doe, Horn, Emery, Rines, Nute, Varney, Wentworth, and Sawyer. The entries for "Elder John Pinham" suggest that Dr. Abbott may have treated Shaker brothers and sisters living near his home in Alton.
|Oversize Box 5|
|Oversize Box 5, Folder 1||Wilton General Store Account Book, 1800-1865. Town: Wilton
This account book consists of records from a general store (possibly in
Wilton, NH) 1800-1827, and a later Civil War era scrapbook glued over the
initial 15-20 pages (approximately 1860-1865, New London NH).
The general store accounts include clothing, fabric, leather gloves, dyes,
paper, and foodstuffs such as rum, sugar, tea, cheese, vegetables, and
lemons. The dates are about 1800-1827, with the names being centered in
southern New Hampshire. The town of Wilton is an especially common town for
the individuals named.
The scrapbook portions were most likely kept by Carl E. Knight (1851-1909) of
New London NH. He was the son of Ephraim Knight and Sarah K. Gillis, and
eventually became a lawyer. A Hannah E. Knight is also mentioned, possibly a
sister. The newspaper clippings relate to the Civil War, including the
election campaign of Abraham Lincoln, Quaker efforts towards the
emancipation of enslaved African Americans, moral tracts, and
military-related poetry. Some newspaper clippings were later pulled off in
an effort to expose the account book underneath. The majority of the book
contains handwriting practice and doodles by Carl Knight.
|Oversize Box 5, Folder 2||Medair & Co., Lumber Records/NH State Militia Rolls, 1814-1872. Town: Various
The ledger is divided into two parts: Records of (possibly) the Medair and
Co. lumber company (Michigan) and over 500 pages related to the New
Hampshire State Militia’s history and members. The lumber records record
transactions, buyers, prices, sources, and the like for the years 1869-1872.
The second part of the ledger appears to be a military historian’s work. It
lists an exhaustive amount of information about the New Hampshire State
Militia from 1814-1833 and possibly beyond. Included are names, towns,
garrisons, charter, dress, nicknames of unites, and a wealth of other
information about the members and structure of the militia during the 19th
|Oversize Box 6|
|Oversize Box 6, Folder 1||James Richardson Account Book, 1806-1830. Town: Dover
James Richardson of Woborn MA (1779-21 Dec. 1847) was the son of Abel Richardson and Ann Tufts. He married Tamson Tibbetts (1783-1808) of Dover NH in 1808. In addition to serving as Dover Town Clerk for a time, Richardson also ran a general store at No. 3 Washington Square (under what is now the Washington Mill building). He sold rum, dry goods, rented gundalows, and all the various other functions common to general stores of that time.
Richardson's large account book is completely full of the accounts of local people he did business with, including surnames such as Banks, Blake, Chamberlain (of Wakefield), Clark, Lemments, Copp, Cutter, Davis, Farber, Gage, Gee, Gerrish, Groven (Capt. Ebenezer), Handy, Hart, Haven, Horne, Kenniston, Libbey, Odiorne, Phipps, Pierce, Riley, Rollins, Sise, Tibbets, Twombly, Varney, Waldron, Watson, Wentworth, Wingate, and many others. The front of the volume is marked "J.R. Ledger A 1807".