Library of Virginia
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Unidentified Merchant Ledgers, 1796-1801. Local Government Records Collection, Lancaster County Court Records, The Library of Virginia, Richmond, Virginia.
These materials came to the Library of Virginia in shipments of court papers from Lancaster County.
The unidentified merchant conducted business in Lancaster County, Virginia during the late 18th century.
Ledger C (1796-1797), Ledger E (1799-1800), and Ledger F (1800-1801), of an unidentified merchant. They record the accounts of individual customers and the merchant's controlling accounts. Each account lists transactions in chronological order. Information found in each entry includes date of transaction, form of transaction, page number of transaction found in corresponding journal or daybook, amount owed, form of payment, and amount paid. Volume does not contain detailed information regarding items sold by the merchant. Rather, it uses the general terms "sundries" and "merchandise." The merchant also hired out slaves to customers. Payments made by cash, credit, labor, hire of slaves, or barter of items such as corn, wheat, tobacco, chickens, fodder, and brandy. The merchant's controlling accounts include merchandise account, corn account, expenses account, cash account, wheat account, and beans account. Ledger F includes an index at the front that lists customers' names in alphabetical order.