Historical Information: Barley Beaty and Company was a mercantile partnership formed by William H. Barley and Charles H. Beaty that sold general merchandise in Front Royal, Virginia. It began operations in May 1878 and continued until Barley's death in February 1881. Beaty was responsible for keeping the store's financial records. The volumes were used as exhibits in the chancery case Executor of William H. Barley versus Charles H. Beaty and others, heard in the Circuit Court of Warren County. Barley's executor was uncertain if Beaty had collected all the debts owed the partnership, a percentage of which would go to Barley's estate. The executor asked the court to intervene and require Beaty to produce all of Barley, Beaty and Company's financial records in order to determine the amount of debt owed the partnership so that whatever was owed to Barley's estate could be collected.

Also see: Warren County Chancery Cause, Executor of William H. Barley versus Charles H. Beaty and others, 1900-001. Available Digitially through the Chancery Records Index.

Cashbook, Daybooks, and Ledgers, 1878-1886, of Barley, Beaty and Company, a general store, consist of a cashbook, six daybooks and three ledgers.

Cashbook, May 1878-October 1881, records cash received and cash paid on an almost daily basis. It includes the names of individuals and accounts the business received cash from and paid cash to. Entries found in cashbook are listed in ledgers with corresponding date range.

Six daybooks record transactions as they occurred on a daily basis from 1878 to 1886. Information found in each entry includes name of customer, merchandise sold, and the amount owed. Merchandise sold include cologne, bacon, chickens, apples, dry-goods, spices, clothing, boots, and coal. Payments made by cash, credit, and barter such as eggs and butter. Page numbers found in entries correspond with page numbers found in ledgers of same date range. One daybook marked "Journal" on spine.

Ledgers A, B, and C, 1878-1882, record the accounts of individual customers. 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 ledgers do not list the names of items purchased, rather they use the general term, "merchandise." The ledgers also previous hit record next hit the previous hit company's next hit controlling accounts such as expense account, merchandise account, sewing machine account, and wool account. Page numbers found in entries correspond with page numbers found in daybooks or cashbook of same date range.

Historical Information: Warren County was named for Joseph Warren, the revolutionary patriot who sent Paul Revere and William Dawes on their famous rides and who was killed at the Battle of Bunker Hill. The county was formed from Frederick and Shenandoah counties in 1836. An act of the General Assembly passed 1851 March 31, approved incorporation of the Luray and Front Royal Turnpike Company to construct a road from Luray in Page County to Front Royal in Warren County. Capital stock was set at twenty thousand dollars, with the Board of Public Works authorized to subscribe to twelve thousand dollars. Capital was increased 1853 February 14 to thirty thousand dollars to extend the road to some point at or near Conrad's store on the Rockingham Turnpike, and an additional ten thousand dollars to enable the company to metal parts of the road between Luray and Front Royal as they determine necessary. 1853 March 22, the county court of Warren County was authorized to subscribe to capital stock.

Luray and Front Royal Turnpike Company Minute Book and Ledger, 1851-1869, consist of meeting minutes of the company's stockholders and board of directors. Information found in the minutes includes date and location of meetings; election of officers; rules and regulations; officers' reports; and decisions made by the board of directors and shareholders related to the construction of the turnpike. The volume also records the company's receipts and expenditures and capital stock.

The second half of the volume is a ledger that records the individual accounts of the company's shareholders' accounts, controlling accounts such as cash account and expense accounts, and the accounts of individuals and businesses with whom the company conducted transactions. Information found in accounts include date of transaction, form of transaction, amount owed, form of payment, and amount paid. Ledger includes an index that lists in alphabetical order the names of shareholders, controlling accounts individuals, and businesses and the page numbers where their accounts can be found.