Administrative Information

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Preferred Citation

Manakin Iron Works Ledgers, Daybooks, and Account Book, 1845-1851. Local Government Records Collection, Goochland County Court Records. The Library of Virginia, Richmond, Virginia.

Acquisition Information

These materials came to the Library of Virginia in shipments of court papers from Goochland County.

Historical Information

Manakin Iron Works was located in the town of Manakin in Goochland County, Virginia. The iron works began operation in 1844 and was originally owned by Benjamin J. DuVal and Company. The iron works was purchased in 1846 by Stephen O. DuVal after Benjamin J. DuVal and Company went out of business. It produced nails and boiler plate bar iron and conducted business in Richmond, Virginia. In September 1846, the iron works had 24 nail machines capable of producing 150 kegs of nails per day. It ceased operation in 1855.

Goochland County was formed in 1728 from Henrico County.

Scope and Content Information

Manakin Iron Works Ledgers, Daybooks, and Account Book, 1847-1851, include two daybooks, two ledgers, and an account book.

Daybook, April 1847-July 1848, records the Manakin Iron Works' transactions in Richmond, Virginia, as they occurred on a daily basis. Volume was perhaps maintained by Groves, James, and Company, an agent in Richmond for the iron works. Information found in entries includes name of customer, date of transaction, items purchased, quantity of items purchased, cost of each item, form of payment, expenses paid, and total amount owed or paid. Nails were the main item sold by the iron works. The company's expenses include charcoal, tolls, advertising, hauling goods, and labor. Page numbers found in entries correspond with page numbers found in Ledger, 1847-1848.

Ledger, 1847-1848, records the accounts of individual customers and the company's controlling accounts. 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 ledger does not list the names of items purchased, rather it uses general terms such as "Manakin Sales" or "Sundries." The company's controlling accounts include cash account, sales account, and bills receivable account. Page numbers found in entries correspond with page numbers found in Daybook, April 1847-July 1848. Volume includes an index that lists customers and accounts in alphabetical order.

Daybook, July 1849-October 1850, records transactions related to the iron works as they occurred on a daily basis. Transactions relate to debts incurred by the iron works, customers of the iron works, and individuals or companies who acted as agents for the iron works. Information found in entries include date of transaction, names of individuals or companies involved in transaction, style of transaction, and amount owed or paid. Transactions involved payment for labor, payment to accounts, and payment of expenses. Page numbers found in entries correspond with page numbers found in Ledger, 1849-1850. Numerous pages are missing because they were torn from volume.

Ledger, 1849-1850, records the accounts of individual customers and the company's controlling accounts. 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 ledger lists the names of individuals or companies the customer transacted with or a general term such as "Merchandise" or "Sundries." The company's controlling accounts include cash account and merchandise account. Page numbers found in entries correspond with page numbers found in Daybook, July 1849-October 1850. Volume includes an index that lists customers and accounts in alphabetical order.

Account book, 1845-1851, records accounts of companies and individuals that the iron works purchased coal from and the accounts of companies and individuals the iron works sold iron and nails to. Each account lists transactions in chronological order. Information found in entries related to coal received includes date of transaction, number of loads, and amount of coal received. Information found in entries related to nails and iron delivered includes date of transaction, to whom sold, to whom delivered, name of person or ship that delivered items, and number of kegs of nails or bars of iron delivered.

The last few pages of the Account Book, 1845-1851, include copies of three letters written in 1846 by the owner of the iron works, Stephen O. DuVal. In the first letter, DuVal informs a customer of his purchase of the Manakin Iron Works. In the second, he encourages a prospective partner to inspect the iron works. In the third, DuVal explains to a customer that the amount of debt the customer claimed the previous owners of the iron works owed him was incorrect and that Duval was not liable for it.