Mercantile House Ledger, 1792-1804
Call no.: MS 285
Firm based in Portland, Maine, that supplied “merchandize” to local merchants in Maine, as well as in several locations in New Hampshire, Massachusetts, and northeastern Massachusetts. Firm undertook international “adventures” as well. Ledger includes general accounts for merchandise, bills receivable and payable, cash, profit and loss, storage, and truckage, as well as accounts generated with certain ships.
This ledger documents the network of trade in southern Maine (at that time, still a part of Massachusetts) in the new republic. The firm which kept this ledger supplied local merchants in Portland, Gorham, North Yarmouth, Orrington, Pembroke, Georgetown (in Kennebec), and Cooper, Maine, as well as several locations in New Hampshire and northeastern Massachusetts. But this firm was not exclusively local; it undertook “adventures” to London, Cadiz, Port-au-Prince, Surinam, Virginia, North Carolina, Baltimore, and Philadelphia. Unfortunately, the goods purchased and sold are not itemized. Instead, they are accounted for under the general term “merchandize.”
Throughout the volume, there are more general accounts of the form for merchandise, bills receivable and payable, cash, profit and loss, storage, and truckage. There are also accounts generated with certain ships, including the General Wayne, the Five Brothers, and the Brig. Zephyr. Among the prominent accounts represented in this ledger are the Portland merchants Robert Boyd; Stevens and Hovey; Benjamin Titcomb, Jr.; Woodbury Storer; Ralph Cross; and William Waite. Other accounts were with Williams and Coffin (Portsmouth, New Hampshire), Asaph Gates (Orrington, Maine), Charles Josselyn (Pembroke), James Coffin (Pepperell), David Coffin (Newburyport), and James Robinson (Lynn).
The collection is open for research.
Cite as: Mercantile House Ledger (MS 285). Special Collections and University Archives, W.E.B. Du Bois Library, University of Massachusetts Amherst.
Acquired from Charles Apfelbaum, 1987.
Processed by Ken Fones-Wolf, 1989.
- Maine--Commerce--18th century
- Maine--Commerce--Massachusetts--18th century
- Maine--Commerce--New Hampshire--18th century
- Massachusetts--Commerce--Maine--18th century
- Merchants--Maine--Portland--18th century
- New Hampshire--Commerce--Maine--18th century
- Portland (Me.)--Commerce--18th century
- Shipping--Accounting--18th century
- Storage and moving trade--Maine--18th century
Types of material
- Account books