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George W. Williams Journal and Ledger, 1845-1848. Local Government Records Collection, Powhatan County Court Records, The Library of Virginia, Richmond, Virginia.
This item came to the Library of Virginia in shipments of court papers from Powhatan County.
George W. Williams owned a general store located in the town of Jefferson, Virginia, and conducted business during the mid-19th century.
The journal and ledger were used as exhibits in the chancery suit Binford and Nimms, creditors versus Administrator of George W. Williams, etc., heard in the Powhatan County Circuit Court.
Journal, 1845-1848, of George W. Williams used as a daybook to record daily transactions in chronological order. Information recorded in the daybook includes date of transaction, name of customer, form of transaction, items purchased, quantity of items purchased, cost per item, form of payment, total amount owed, and total amount paid. Items sold include spices, dry-goods, soap, food, farm equipment, clothing, nails, chairs, and rum. Forms of payment include cash, credit and barter of items such as butter, wheat, bacon, and raw hide.
Ledger, 1846-1848, records the accounts of individual customers. Each account lists transactions in chronological order. Information found in each entry include date of transaction, form of transaction, amount owed, form of payment, and amount paid. Volume does not contain detailed information regarding items sold by merchant. Rather, it uses the term "merchandise." Information found in ledger was derived from journal. Ledger entries include page numbers of corresponding journal where detailed information can be found. Ledger includes an index listing customers' names in alphabetical order and the page number their accounts can be found.
For additional information see the Powhatan County Chancery Cause, Binford and Nimms, creditors versus Administrator of George W. Williams, etc., available on the Library of Virginia's Chancery Records Index. The index number is 1868-014.