The Left Side of the Ledger

Last time, we looked at how our tailor, James Gould, was paid. Let's take a look at the other side of the ledger. What were men paying our Newport, Rhode Island tailor for, during the early years of the 1770's?  Here are the transcriptions for three individuals. As we study these and others, there are many observations and subsequent discoveries to be made!

This is truly just the tip of the iceberg, though we thought you might enjoy reading the contents of some of these pages.  One of the things that stands out while studying these book is is the fact that, in addition to making new clothing, our tailor is also making repairs. "To mending your coat". "To ripping and cleaning your coat and jackit". "To seating 2 pairs of breaches".   The latter is intriguing -- what is involved in seating breaches?  Is he replacing the whole butt? Redoing the seams? Replacing the fall lining? All of the above?  If any of you have seen original breeches with repairs, please chime in!

Capt David Ross	July	12	1771		To 3/4 yard flanning @ 5/0	11	17	6
Capt David Ross	July	12	1771		to 1 1/2 thread 10/15, 3 dozen buttons @ 6/18	1	13	0
Capt David Ross	July	12	1771		To cash paid John Hadwen for a gown in Ballner (?)	1	5	0
Capt David Ross	July	12	1771		To 1/2 oz thread @ 10/15 for breaches	0	15	0
Capt David Ross	July	12	1771		To 30 buttons for your breaches	1	10	1
Capt David Ross	July	12	1771		To making 2 pair of breaches	14	0	0
Capt David Ross	July	12	1771		To making your coat and jackit	25	0	0
Capt David Ross	July	21	1771		To making setute coat	16	0	0
Capt David Ross	July	21	1771		To 1/2 yard shalloon @ 86/1	2	3	0
Capt David Ross	August	5	1771		To making a calico gown	6	0	0
Capt David Ross	September	10	1771		To 3 3/4 yard barskins @ £4/10	16	7	6
Capt David Ross	September	10	1771		To 3 1/2 yard base @ 56/	9	6	6
Capt David Ross	September	10	1771		To 3/4 yard to cloth @ 36	1	17	0
Capt David Ross	September	10	1771		To 18 horn buttons @ 16/dozen	1	14	0
Capt David Ross	September	10	1771		To 1 scain twist @16	0	16	0
Capt David Ross	September	10	1771		To 1 oz thread	0	10	0
Capt David Ross	September	10	1771		To making 1 jacket	9	0	0
Capt David Ross	October	14	1771		To mending your coat	1	5	0
Capt David Ross	October	14	1771		To seating 2 pair breeches	4	0	0
Capt David Ross	November	3	1773		To making your sute of clos	32	0	0
Capt David Ross	November	3	1773		To making your knit breaches	7	0	0
Capt David Ross	April	4	1774		To making your Hasaw cloak	24	0	0
Capt David Ross	April	4	1774		To 2 scains twist @ 18/1	1	16	0
Capt David Ross	April	4	1774		To making your sute of clos	32	0	0
Capt David Ross	May	9	1774		To making your breaches	7	0	0
Capt David Ross	October	3	1774		To making your breaches	7	0	0
Capt David Ross	July	10	1775		To making your coat and jackit	25	0	0
Capt David Ross	July	10	1775		To 5/8 oz silk @ 100/0	3	2	6
Capt David Ross	July	10	1775		To 1 yard buckram @45/	2	5	0
Capt David Ross	July	10	1775		To 2 scains twist @18/1	1	16	0
Capt David Ross	July	10	1775		To thread	1	0	0
Capt David Ross	July	10	1775		To 13 coat buttons @32/	1	14	8
Capt David Ross	July	10	1775		To  14 small ditto @ 16/1	0	18	0
Capt David Ross	July	10	1775		To 1/2 yard linning @ 30/	1	5	0
Capt David Ross	July	10	1775		To ripping and cleaning your coat and jackit	3	0	0
						36	2	6
Capt John Earl	April	3	1771		Making your coat and jackit of homespun	24	0	0
Capt John Earl	April	3	1771		To scain of twist @18	0	18	0
Capt John Earl	April	3	1771		To dozen jackit buttons @ 13	0	13	0
Capt John Earl	August	3	1771		To making a pair of breaches	7	0	0
Capt John Earl	September	28	1772		To making your suite of homespun	31	0	0
Capt John Earl	September	28	1772		To 2 scains twist @ 18	1	16	0
Capt John Earl	May	28	1772		To making 1 pair of breaches	7	0	0
Capt John Earl	May	28	1772		To scain twist	0	16	0
Capt John Earl	May	28	1772		To 12 small buttons	0	18	0
Capt John Earl	May	28	1772		To 5/8 yard dowlas	1	39	0
Capt John Earl	June	29	1772		To seating a pair of breaches	2	0	0
Capt John Earl	August	15	1772		To making a pair trowshers	2	0	0
Capt John Earl	November	16	1772		To making your Sutute Coat	14	0	1
Capt John Earl	December	12	1772		To making your trowshers	2	0	0
Capt John Earl	September	9	1773		Mohair 12, To 16. Buttons 16	2	8	0
Capt John Earl	November	6	1773		To making your sute clos	32	0	0
Capt John Earl	May	4	1774		Making your coat and jackit	29	0	0
Capt John Earl	September	12	1774		Making your sute clos	32	0	0
Josais Hazard	March	30	1770		To sundries bought at Nov Book Page 30	18	0	0
Josais Hazard	May	8	1772		To making a pair white knit breaches	7	0	0
Josais Hazard	May	8	1772		To 2 yards dowlas @38	3	16	0
Josais Hazard	May	8	1772		To 1/8 yard tocloth @ 36	0	4	6
Josais Hazard	May	8	1772		To 1 scain twist @18	0	18	0
Josais Hazard	May	8	1772		To making a pair of draws @30	1	10	0
Josais Hazard	May	12	1772		To making a sute clos	32	0	0
Josais Hazard	May	12	1772		To 2 scains twist @18	1	16	0
Josais Hazard	May	12	1772		To 1 yard buckram @ 40/10	2	0	0
Josais Hazard	May	12	1772		To 3/4 yard tocloth @36	1	7	0
Josais Hazard	May	12	1772		To 2 yard dowlas @38	3	16	0
Josais Hazard	May	12	1772		To 2 scains white thread @ 1/16	0	3	0
Josais Hazard	May	12	1772		To making a pair draws @/30	1	10	0
Josais Hazard	May	16	1772		To 7/8 yard stript holland for backs of your silk jackit	2	7	0
Josais Hazard	May	16	1772		To 2 yard lining	4	2	0
Josais Hazard	May	16	1772		To silk 12/ to button hols 3/	0	15	0
Josais Hazard	February	29	1774		To making your sutute coat	14	0	0
Josais Hazard	February	29	1774		To silk velvet cap	6	0	0
Josais Hazard	February	29	1774		To 2 doz buttons @ 32	3	2	0
Josais Hazard	November	9	1774		To making your breaches	7	0	0

Reading Original Entries

These entries have been transcribed exactly as written.  To the modern reader, 18th century spelling is funky and phonetic but after a while especially when reading the same entries over and over it gets easier and makes more sense.  Mr. Gould also varied his spelling of the same word, adding to the challenge! The entries are written in script another factor contributing to the challenge of reading and transcribing the ledgers.


Mr.  Gould             Modern Spelling

sutute coat                                surtout
button hol                                 buttonhole
scains                                       sceins
tocloth                                      tow cloth
draws                                       drawers
trowshers                                 trowsers
flanning                                   flannel
sute                                          suit
Hasaw                                     Hussar
clos                                          clothes
lining                                       linen

18th Century Accounting 101

Remember Accounting 101? Debits, Credits and all that financial stuff?  18th Century account books also used that same method of accounting for goods and services.  I sell you this, you pay me that.  The tailor's book of Mr. Gould kept track of his transactions in a very effective and easily understood way.

Mr. Gould used a plain unlined notebook, the left side for the name of the customer, the date of the transaction and the cost for goods and services provided, listed in pounds (£), shillings and pence.

The right side of the notebook was used to note payment, both partial and full and the dates those payments were made, also in pounds (£), shillings and pence.

The totals on each side were balanced, though it was not unusual to see payments made in a series of entries over time.

What makes the entries fascinating, on so many levels, is what they can teach us about 18th century life, not only from the clothing/textile perspective, but from the relative value and measures of commodities and other services used in payment.  Cash, of course, is always good, and could consist of colonial money, British currency and the foreign coinage of many nations, especially the Dutch and Spanish coins.   But it is the payments using methods other than cash that are the most interesting for us.  (Mr. Gould probably liked the cash!)

Looking at the credit side of the account book we see that Mr. Gould was paid in the following manner.

August 29, 1772  -- A kintle of codfish = 18 £  
August 23, 1771 -- A gallon of rum = 5 £  
December 7, 1772 --  A 1/2 hundred sugar = 25 £
August 7, 1771 --  2 half barrels of beef = 8 £  
August 15, 1771 -- A quarter of "rise" (rice) = 6 £  
December 28, 1772 --  Cordwood = 18 £  
August 23, 1771 --  1 dozen pipes = 1 £, 4 shillings
October 17, 1772 --  16 silver basket buttons = 11 £, 13 shillings, 4 pence  

Other items he was paid with included molasses, chocolate, Indian corn, lobsters, flour, silver straps, gold cord, and "by sundries at Capt John Kilburn shop".

Mr. Gould had a consistent charge of 7 £ for the making of a pair of breeches.  Would you be willing to make a pair for a 1.4 gallons of rum?  How many codfish in a kintle?  Any ideas?