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James and Samuel Boyd Daybooks and Memorandum Book, 1798-1801. Local Government Records Collection, Cumberland County Court Records, The Library of Virginia, Richmond, Virginia.
These items came to the Library of Virginia in shipments of court papers from Cumberland County.
James and Samuel Boyd was a general store that conducted business in Cartersville, Virginia during the late eighteenth and early nineteenth century.
The Daybooks and Memorandum Book of James and Samuel Boyd, a general store, consist of three daybooks and a memorandum book.
Three daybooks, 1798-1800, recorded transactions as they occurred on a daily basis from November 1798-November 1800. Information found in each entry includes name of customer, items purchased, and the amount owed. Merchandise sold include farm tools, rum, dry-goods, knives, shirts, books, plates, snuff, and sugar. The back of one volume includes inventory lists for 1800 and 1801. The inventory for 1800 was done on the basis of Pennsylvania currency, New York currency, and Virginia currency.
Memorandum book, 1798-1801, records the accounts of individual customers. Each account lists transactions in chronological order. Information found in each entry includes date of transaction, merchandise purchased, amount owed, form of payment, and amount paid. Forms of payment include cash, credit, and barter of items such as fodder, oats, apples, and eggs. The volume includes an index listing the names of customers in alphabetical order and the page number where their accounts can be found.