Account Book of Elijah Williams, Ledger B, Vol. 3

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From the collections of PVMA • Digital image © Pocumtuck Valley Memorial Assoc. • Image use information


About this item

These pages are from the account book of Elijah Williams (1712-1771) of Deerfield, Massachusetts. At a time when there was little hard cash available, early New Englanders purchased blank ledger books like this one to record and keep track of their finances. The entries they made in these account books helped them to keep track of what they purchased on credit, including goods and services, or money they borrowed. A person’s account book also recorded who purchased goods and services or borrowed money from them. Abijah Prince (c1706-1794), whose account at the Williams store appears on the pages shown here, was a free African American who lived in Deerfield for many years. Account books and other primary sources provide evidence of the presence of African Americans in New England during the 18th century as well as information about their experiences and contributions.

Elijah Williams (1712-1771) of Deerfield, Massachusetts, was a military man, judge, civil engineer, and a storekeeper who did business with most of the residents of that town and beyond. Like other tradesmen, craftsmen, doctors, and lawyers in the 18th and 19th centuries Williams kept account books to record transactions with customers. He sold cloth, foodstuffs, hardware, and spirits and accepted cash, labor, livestock, and agricultural products in exchange. The left page of the ledger was the “Dr” or “debtor” side of the transaction. Williams wrote the purchaser’s name, the date of the purchase, what the debtor bought, and its monetary value. The right-hand page was the “Cr” or “creditor” side of the transaction. This is where Williams recorded any payment received from the purchaser, the date of the payment, and its monetary value. By adding up the debits and credits, Williams could determine whether he owed a trading partner money or vice versa.

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Details

Item typeAccount book
AuthorWilliams, Elijah
Date1751–1757
PlaceDeerfield, Massachusetts
TopicCommerce, Business, Trade, Consumerism
African American, Black Life
EraColonial settlement, 1620–1762
MaterialPaper
Process/FormatHandwriting
Dimension detailsProcess Material: manuscript, paper, ink Height: 15.50 in Width: 6.25 in
Catalog #L00.084
View this item in our curatorial database →
Williams, Elijah. Account Book of Elijah Williams, Ledger B, Vol. 3. Pocumtuck Valley Memorial Association, American Centuries. https://staging.americancenturies.org/collection/l00-084/. Accessed on August 24, 2025.

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