Business Ledger

N.p.: N.p., 1883. Hardcover. Narrow 4to (8" X 13"). Calf spine and pebbled paper over boards. 180pp. Good plus. Quite edgeworn and rubbed, with rounded outer corners, but calf strong and nice; fairly tight and unrestored, fully handleable. This typically cryptic ledger book hails from Ulysses S. Grant's adopted hometown of Galena in Jo Daviess County, an important lead mining center at one time thought to become the great hub of Midwest commerce. Consisting of pages lined in blue and red, the first 170 pages each bear a large "Trial Balance" and date penned boldly in brown ink -- the largest column beneath consisting of a row of names of individuals, businesses and institutions and two columns of numbers to the right of this. All are immaculately penned in the same quite attractive and legible hand. Perusing these pages one finds many a notable citizen of the day -- S.O. Stillman, John Nichols, B.F. Felt, others -- and an array of businesses -- to name a few, one finds regular entries for Merchandise National Bank, Reynolds & Chapman, D. Wilkinson & Co., F.W. Strattman & Co. and other local business. The large and broad array of institutions includes S.S. Mission Fund, School Fund, Masonic Charity Fund, Jo Daviess Chapter, Agricultural Society, Miners Lodge, State Insurance Fund, Citizens League and others. Pages 171 through 180 consist of boldly pencilled "Bills Receivable Trial Balance" sheets. Although no business name appears anywhere within this ledger book, nor internal clues to identify the business, the eclectic nature of the entries and the relatively large sums of money in the credit and debit columns suggests this ledger book originated from a banking institution. An intriguing item worth further research.