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Daniel and David Higginbotham and Company Journals and Ledgers, 1818-1843. Local Government Records Collection, The Library of Virginia, Richmond, Virginia.
These items came to the Library of Virginia in shipments of court papers from Amherst County.
Daniel and David Higginbotham and Company was part of a chain of mercantile stores owned by Thomas, Daniel, and David Higginbotham. The three were brothers from Amherst County who were prominent merchants in early nineteenth century Virginia. Either together or with other merchants, the Higginbotham brothers operated general stores in New Glasgow, Amherst, Lynchburg, Richmond, and other localities in Virginia.
Daniel and David Higginbotham and Company moved its mercantile business from New Glasgow to Amherst in 1825.
Daniel and David Higginbotham and Company Journals and Ledgers, 1818-1843, consist of seven journals and seven ledgers. They record the company's business activities in New Glasgow and Amherst in Amherst County, Virginia.
Journals A-D, 1818-1822, are daybooks that record transactions on a daily basis as they occurred. Each entry includes the page number of the customer's individual account found in corresponding ledgers A-D found in this collection. Information found in each entry includes name of customer and the amount owed and paid. The daybook also records store's payments of regular expenses such as purchases of merchandise, legal expenses, and transportation of goods. Merchandise sold included food, clothing, books, spices, dishes, and tools.
Ledgers A-D, 1818-1822, record the accounts of individual customers. Each entry includes page numbers found in corresponding journals A-D where the customer's specific transactions can be found. Each account lists transactions in chronological order and the amount owed and paid. Also records store's controlling accounts including store expenses, profit and loss, property, cash account, etc.
Journals F-H, 1824-1843, record receipts and expenses of the company unrelated to its mercantile activities. Beside each entry is the page number found in corresponding ledgers F-H. They include legal matters, hiring out of slaves, interest owed and paid on debts by customers, transportation, postage, and rent. Entries entered in chronological order on an almost daily basis.
Ledgers F-H, 1824-1843, record the accounts of individual customers and perhaps the employers/employees of the company as well. Entries listed in accounts derived from corresponding journals F-H. Each account lists in chronological order the amount owed and paid for financial matters unrelated to store's mercantile activities. They include interest owed and paid for debts, hiring out of slaves, legal expenses, postage, transportation expenses, etc. Also includes transactions related to company's controlling accounts such as profit and loss, property accounts, and store expenses.
Related materials may be found in Accession 21597 and 21717 which include the following: Thomas and Daniel Higginbotham and Company Business Records, John and Richard Shelton Ellis Business Records, Richard Shelton Ellis Business Records, Archibald Robertson and Company Business Records, Samuel Read and Company Business Records, John James London Records, Thomas Higginbotham Records, and Soldier's Joy Plantation Records.