Thursday, September 20, 2012

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
                           






Wednesday, September 12, 2012

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?