Administrative Information

Access Restrictions

Collection is open to research.

Use Restrictions

There are no restrictions.

Preferred Citation

Barley, Beaty, and Company Cashbook, Daybooks, and Ledgers, 1878-1886. Local government records collection, Frederick County Court Records. The Library of Virginia, Richmond, Va. 23219.

Acquisition Information

These items came to the Library of Virginia in shipments of court papers from Frederick County.

Historical Information

Barley, Beaty, and Company was a mercantile partnership formed by William H. Barley and Charles H. Beaty that sold general merchandise in Front Royal, Virginia. It began operations in May 1878 and continued until Barley's death in February 1881. Beaty was responsible for keeping the store's financial records.

The volumes were used as exhibits in the chancery case Executor of William H. Barley versus Charles H. Beaty and others, heard in the Circuit Court of Warren County. Barley's executor was uncertain if Beaty had collected all the debts owed the partnership, a percentage of which would go to Barley's estate. The executor asked the court to intervene and require Beaty to produce all of Barley, Beaty, and Company's financial records in order to determine the amount of debt owed the partnership so that whatever was owed to Barley's estate could be collected.

Scope and Content

Cashbook, Daybooks, and Ledgers, 1878-1886, of Barley, Beaty, and Company, a general store, consist of a cashbook, six daybooks and three ledgers.

Cashbook, May 1878-October 1881, records cash received and cash paid on an almost daily basis. It includes the names of individuals and accounts the business received cash from and paid cash to. Entries found in cashbook are listed in ledgers with corresponding date range.

Six daybooks record transactions as they occurred on a daily basis from 1878 to 1886. Information found in each entry includes name of customer, merchandise sold, and the amount owed. Merchandise sold include cologne, bacon, chickens, apples, dry-goods, spices, clothing, boots, and coal. Payments made by cash, credit, and barter such as eggs and butter. Page numbers found in entries correspond with page numbers found in ledgers of same date range. One daybook marked "Journal" on spine.

Ledgers A, B, and C, 1878-1882, record the accounts of individual customers. Each account lists transactions in chronological order. Information found in each entry includes date of transaction, style of transaction, form of payment, and the amount owed and paid. The ledgers do not list the names of items purchased, rather they use the general term, "merchandise." The ledgers also record the company's controlling accounts such as expense account, merchandise account, sewing machine account, and wool account. Page numbers found in entries correspond with page numbers found in daybooks or cashbook of same date range.

Related Material

For additional information see the Warren County Chancery Cause, Executor of William H. Barley versus Charles H. Beaty and others. It can be found in the Local Records Collection at the Library of Virginia. The index number is 1900-001.

Index Terms

Persons:

• Barley, William H., d. 1881.
• Beaty, Charles Haywood, 1854-1891.

Corporate Names:

• Barley, Beaty, and Company (Warren County, Va.)

Subjects:

• Barter--Virginia--Warren County.
• Consumer goods--Virginia--Warren County.
• Dry-goods--Virginia--Warren County.
• General stores--Virginia--Warren County.

Geographical Names:

• Warren County (Va.)--History--19th century.

Genre and Form Terms:

• Business records--Virginia--Warren County.
• Cashbooks--Virginia--Warren County.
• Daybooks--Virginia--Warren County.
• Ledgers (account books)--Virginia--Warren County.
• Local government records--Virginia--Frederick County.

Adjunct Descriptive Data