Series I: Barley, Beaty, and Company Business Records, 1878-1886

Extent:

10 volumes

Scope and content:

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.

Physical location:

State Record Center

Access and use

Contents