Merchants accounts

Merchants accounts

Editorial history

21/11/12: CSG, created page

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Purpose of page

The MarineLives project is seeking to link and enhance HCA 13/71, not just to transcribe it.

There is a lot to learn in HCA 13/71 about how merchants, masters and pursers worked with different types of accounts, such as partnership accounts and voyage accounts. There is little historiography on how accounts were drawn up and agreed, and even less on the book keepers and accountants who did the bulk of the work, though many merchants also drew up their own accounts directly.

All associates, facilitators, advisors and PhD Forum members are encouraged to contribute to this page from their knowledge of the material, and from their broader knowledge and interest in the topic.

• What can we learn about book keeping?
• What can we learn about drawing up and agreeing accounts between parties?
• What can we learn about disputes over accounts, and different approaches to resolving these disputes?
• What can we learn about the role of auditors in the above processes?

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Suggested links

PhD Forum
PhD Forum Themes

Commercial Law
High Court of Admiralty process
The Exchange in the City of London

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Checking shop books for accurate entries of deliveries

John Dell was a supplier of goods from his shop to Captain Samuell Titsell and his Agents for the use of the ship the Three Sisters. John Dell died in January 1653(54). Eighteen year old Shipchandler, Daniel Gates, subsequently came to live with and work for Mary Dell, after her husband's death. He reported that the goods at question in an Admiralty Court case had been "fairly entred in the shopp book of the sayd John Dell."

The dispute was summarised in four schedules appended to the allegation, and involved the alleged non-payment of goods (presumably chandlery goods) from the shop of John and Mary Dell to the ship the Three Sisters.

The goods had been delivered at several dates during and after the life time of John Dell. The first had been delivered in October 1653 by John Dell to Samuell Titsell, on the instruction of the owner of the ship, James Pickering. Titsell had been the first deponent in response to the allegation, and had acknowledged signing (subscribing) a bill for these goods to the amount of 68 pounds XXX made out by John Dell (f.149v).

Further goods had been supplied by Mary Dell, after her husband's death, with three further bills made out to and signed by Samuel Titsel, for the further sums of 13-8s-11d (30/01/1653), 23-18s-11d (12/04/1654), 9-14s-1d (18/07/1664) (f.150r).

• "17. To the second article of the sayd allegation and to the Schedule therein mentioned now

18. shewne him dated October. 16. 1653. hee saith hee is well assured that in the
19. sayd moneth of October the arlate John Dell since deceased was lawfull
20. Owner of all and singular the goods and things in the sayd Schedule
21. mentioned, and that he or his servants or Agents did within the sayd
22. moneth of October deliver the same to the sayd Samuel Titsell ˹or his Agents˺
23. for the use of the sayd shipp Three Sisters, Rendring for occasion
24. thereof that soone after the death of the sayd John Dell he came to
25. live with and doe busines for the Plaintiff, and found the sayd goods
26. and things fairly entred in the shopp booke of the sayd John Dell
27. as delivered to the use aforesayd. And otherwise he ćannot depose."

- HCA 13/71 f.159r Case: On the behalfe of the sayd Mary Dell against the shipp the Three Sisters; Deposition: 2. Daniel Gates of Saint Katharines in the County of Middlesex. Ship=Chandler aged eighteen yeares; Date: 26/04/1656. Transcribed by Colin Greenstreet

Captain Titsell confirmed the receipt of all the goods, but stated that it was the owner, James Pickering., not he, who was responsible for settling the account for the goods with Mrs Dell.

Daniel Gates concluded his testimony by disproving the claim that there had been at least a partial payment made to Mrs Dell, with twenty pounds of that payment supposedly satisfied by a loan. In his testimony he gave details of his record keeping practices to disprove the claim that a loan had been granted.

• "20. To the sayd Interrogatories This Rendent saith he did see the most of all

21. the goods and provisions in the sayd thee last Schedules delivered for the use
22. of the sayd shipp as aforesayd. and saw some of them in the sayd shipp and
23. beleiveth all were sent in and upon the sayd shipp Three Sisters and
24. not in or upon any other shipp. but the goods in the sayd first Schedule
25. mentioned he saw not delivered. And he saith he does beleive that there
26. hath bene fifty pounds payd in part of the ˹sayd˺ first Bill, twenty pounds
27. whereof she sayd Mr Hatchel upon the payment thereof expressed
28. by the terme of loane or lending. saying or causing to be writt upon
29. the same notes he should have done. [Payd] but [Lent to Mrs Dell twenty pounds upon this bill] or to that effect. And otherwise he
30. cannot depose or further answer."

- HCA 13/71 f.160r Case: On the behalfe of the sayd Mary Dell against the shipp the Three Sisters ; Deposition: 2. Daniel Gates of Saint Katharines in the County of Middlesex. Ship=Chandler aged eighteen yeares (Signature of "Daniel Gates" at end of deposition); Date: 26/04/1656. Transcribed by Colin Greenstreet

Possible resources

C 6/405/79 Short title: Davis v Andrews. Plaintiffs: Robert Davis ship's chandler, of Wapping, Middlesex.Defendants: Judith Andrews widow, Benjamin Dennis, of Limehouse, Middlesex.Subject: Payment of the bonded debt of John Andrews mariner, of Stepney, Middlesex, deceased: Limehouse, Stepney, Middlesex. Document type: bill, answer, schedule. Date: 1681

PROB 11/308/16 Will of James Pickering, Fishmonger of London 16 April 1662

PROB 11/229/125 Will of Richard Pittfeild, Ship Chandler of Saint Botolph without Aldgate, Middlesex 08 September 1653
PROB 11/391/354 Will of John Hinshaw otherwise Henshaw, Ship Chandler of Saint Mary Magdalene Bermondsey, Surrey 12 June 1688
PROB 11/425/40 Will of Jonah Clerke or Clarke, Ship Chandler of Wapping Whitechapel, Middlesex 20 April 1695
PROB 11/450/111 Will of William Cole, Ship Chandler of Stepney, Middlesex. 15 April 1699
PROB 11/453/234 Will of Samuel Hill, Ship Chandler of Saint Paul Shadwell, Middlesex 23 December 1699

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Drawing up and agreeing an account between parties

An accounting dispute broke out after the death of the merchant Robert Barker. The dispute involved the accounts for a quarter part of a cargo of tobacco sent from Virginia, in a venture in which Robert Barker had participated.

William Barker, the deceased merchant's uncle, gave evidence on behalfe of Sir Robert Barker, the deceased's executor, in a suit brought against Gyles Travers, one of the other parties involved in the tobacco venture.

William Barker stated that prior to Robert Barker's death, the venturers had brought the accounts "to a full periodd all but the summing up thereof", and claimed that they showed Gyles Travers was indebted to the deceased to the tune of six hundred and seventy eight pounds.

• "22. To the 4th Interrogatorie hee saith that there was an Accompt drawne

23. up by this deponent and the sayde Travers Barker and
24. Harvie in manner predeposed by which it did appeare as is predeposed
25. that the sayd Travers (being allowed accounting to this desyre the sayd summe
26. of 482 li- 10 s- 8 d for the quarter part of the sayd Cargo of tobaccoe)
27. was beside the same indebted to the sayde Robert Barker deceased,
28. in the summe of sixe hundred seaventy eight
29. sixe shillings nyne pence and further to this Interrogatorie hee cannot depose
30. To the 5th Interrogatorie hee saith hee cannot answere to this Interrogatorie
31. otherwise than negatively well knowing that hee this deponent and
32. the sayd Barker Travis and harvie did perfect the Accounts betweene
33. the sayd Barker and Travis in the sayd Barkers life tyme and brought
34. the same to a full periodd all but the summing up thereof. and found
35. thereby that the sayd Travers was indebted to the sayd Barker
36. the sayd sume of sixe hundred seaventy eight pounds
37. one shilling nyne pence."

- HCA 13/71 f.248r Case: Sir John Barker Barnett Executor of Robert Barker Sr against Gyles Travers; Deposition: 3. William Barker of London Esquire aged fiftie one years ; Date: 14/06/1656

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Entries in imbayleing or factory bookes

XXXX

• "31. William Metcalfe of London Merchant aged 31 yeares

32. or thereabouts a wittnes sworne and examined saith and
33. deposeth as followeth videlicet
34. To the first and second articles of the sayd libell hee saith that hee this deponent
35. being a Marchant liveing sometyme in house with the arlate henry Mitchell at
36. Aleppo and having much converse and dealings with him in his life tyme for
37. many yeares togeather thereby became very well acquainted with the hand
38. writeing of the sayd henry Mitchell and being at Ligorne in the yeare Month
39. of March 1654 old style and imployed by Mr Phillip Mitchell the broker
40. and Assigne of the sayd henry Mitchell deceased to looke over certayne
41. papers belonging to the sayd henry Mitchell deceased hee this deponent did
42. amongst other things received from Mr Charles Longland and Company factors
43. in Ligorne to and for the sayd deceased henry Mitchell a certayne Imbayling or factory booke
44. wherein was entered with the hand writing of the sayd henry Mitchell
45. and one Mr Gabriell Roberts who was an assistant to the sayd henry Mitchell
46. in his merchandizeing affayres that the sayd henry Mitchell had sent
47. and caused to be sent in and about the moneth of January 1647 to Scanderoone
48. thirty nyne bayles and two faugotts of silke tenn of which 39 bales are
49. in the sayd books entered with the hand writing of the sayd henry Mitchell to be
50. as ˹to bee Legee silke and˺ sent to Scanderoone aforesayd the sixth day of January 1647 under
51. his marke in the margent and numbered from one to tenn and in the sayd
52. booke there is writt with the hand of the sayd Mr henry Mitchell against numbers
53. 1: 2: 3 these words (Mr Spurstowe and against Numbers: 4: 5: 6: 7: 8 these words
54. Tinn farmers"

- HCA 13/71 f.141r Case: Mitchell against the harry of London and against Mathew heman; Deposition: 1. William Metcalfe of London Merchant aged 31 yeares; Date: 29/04/1656. Transcribed by Colin Greenstreet

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Keeping the books

Francis Thoris had been book keeper to Anthony Upton in Seville, where Upton was Christopher Boone's correspondent. Boone himself had formerly been based in Seville, as correspondent to his London based relative, XXXX Boone. At the time of Thoris' deposition, Christopher Boone had been back in London for a number of years.

• "27. To the first Interrogatorie hee saith hee was no relation to the producent Boone

28. nor to Adrian Goldsmith Interrogate, saving hee was formerly booke
29. keeper to Anthony Upton and Company the sayd Boones Correspondent at
30. Civill in Spaine, nor is any way interressed in the clayme Interrogate and
31. cometh to bee a wittness at the entreaty of the sayd Boone and saith it will
32. bee noe benefit to him if the goods in question be restored And further
33. cannot answere/
34. To the 2 hee saith hee was not present at the makeing up of the Accompt betwixt
35. Boone and Goldsmith, neither was the sayd Boone nor Goldsmith present thereat
36. them selves but the same was done by their Agents videlicet by the sayd Upton on
37. behalfe of the sayd Boone and Antonio de Leon and ffrancisco Panninck Agents
38. of the sayd Goldsmith on behalfe of the sayd Goldsmith, which Accompt after
39. it was by them agreed upon was by this deponent entered into sayd Uptons
40. booke of Accompts and further hee cannot answere/
41. To the last hee saith hee was not present at the passing of the Transferense
42. Interrogate but for the reasons in his foregoeing deposition expressed verily
43. beleeveth and is perswaded in his conscience that the sayd Transferense was
44. reall and not colourable And further cannot answere
45. francis Thoris SIGNATURE, RH SIDE
46. Repeated before doctor Godolphin./"

- HCA 13/71 f.383r Case: XXXX; Deposition: XXXX (Signature of "ffrancis thoris" at end of deposition); Date: XXXX. Transcribed by Colin Greenstreet.

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Overdue payments to suppliers

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Unpaid bills for supply of beef

Gregory Kerry, master of the Ipswich ship the Sisters, was behind in his payments for provisioning of his ship. A series of witnesses were called by the debtors, who were also the owners of the ship, to demonstrate that the extent of the debts had been discussed and acknowledged.

One of these witnesses was Robert Gollop, a Southwarke waterman, Gollop had taken one of the owners, a Mr Beniamin Barnes, from Billingsgate to Wapping, to meet with a butcher, Richard Hammond, whose account for meat and provisions was allegedly unpaid.

• "37. Robert Gollop of the parish of Saint Olaves in

38. Southwarke Waterman, aged 32 yeeres or
39. thereabouts sworne and exámined.
40. To the fifth article of the said allegation hee saith and deposeth that
41. Mr Beniamin Barnes one of the owners of the shipp the Sisters
42. arlate meeting this deponent at Billingsgate, told him that hee
43. was going to Wapping to speake with (Mr hammond) (meaning
44. Richard hammond arlate) to knowe whether hee would agree with the
45. rest of her owners to bring Gregory kerry her master to an Account,
46. and desired this deponent to goe along with him, which hee did,
47. and meeting with the said hammond at a victualling house over
48. against the house of the said hammond in Wapping, the said Barnes"

"1. asked him to the effect aforesaid, and ˹amongst˺ further discourse ˹which˺ passed betweene
2. them touching the said shipp and master this deponent heard the said hammond
3. say and acknowledge that the said shipp ought him eight pounds already
4. or somewhat better for beef delivered for her provision, and that hee
5. would give order to his boy that there should be noe more meate
6. delivered to her use till hee were know howe to come by ˹that˺ the
7. money..."

- HCA 13/71 f.451r & f.252v Case: Hammond against the Sisters of Ipswich and against Wright and others; Deposition: 1. Robert Gollop of the parish of Saint Olaves in Southwarke Waterman aged 32 yeares (Signature of "Rob:t Gollop:" at end of deposition) ; Date: 10/12/1656. Transcribed by Colin Greenstreet

Richard Hammond, the butcher, told another witness, the Ratcliff mariner Jeremy Tye, that he would supply no more meat to the ship the Sisters until he was paid:

• "8. ... this deponent

9. asked the said hammond what money the said shipp ought him, to which
10. hee answered shee owes mee eight pounds, and somewhat more I
11. thinke it is for beefe delivered to her use and provisioning, or words
12. to the same effect, and added that hee would order his wife and
13. servants that if there should be noe more delivered to her
14. till hee knew howe hee should get that money, which hee said
15. was XXXXXX due, speaking of the said eight pounds, or
16. betwixt eight and nine pounds, then and there being none other
17. present but the said hammond and this deponent saving the
18. said hammonds wife came in when they soe discoursed."

- HCA 13/71 f.453r Case: Hammond against the Sisters of Ipswich and against Wright and others; Deposition: 2. Jeremy Tye of Ratcliff in the County of Middlesex Mariner, aged 29 yeares; Date: 10/12/1656 ("same day"). Transcribed by Colin Greenstreet

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Arrest of ship for unpaid bills for supply of beer, barrells, and casks

XXXX

XXXX

• "33. To second Interrogatorie hee saith hee was not present nor heard the Interrogate

34. Atkins contract or agree to pay the Interrogate Corsellis and Debenham any
35. particler summe of money for the beere and caske Interrogate saving
36. that after the shipp Sarah of Leith was arrested as belonging to the said
37. Colonell Atkins, hee this deponent sawe a letter under the hand writing
38. of the sayd Atkins (with whose handwriting hee is very well acquainted
39. haveing receaved divers letters from him while hee this deponent was Master
40. of the sayd shipp the Sarah of Leith) exressing that hee the sayd Atkins
41. had paid the said Corsellis for all that parcell of beere for which the sayd
42. shipp the Sarah of Leith was arrested except only foure twelve or fowerteen
43. pounds sterling which was (as hee sayd by his sayd letter) all which
44. was due to the sayd Corsellis from him the sayd Samuell Atkins for
45. beere And further hee cannot answere/"

- HCA 13/71 f.401r Case: Abraham Corsellis and Andrew Debenham against the shipp the Sarah of Leith belonging to Colonel Samuell Atkins against George Bilton and Maurice Trent comming in for their interest ("Examined on an allegation on the behalfe of the sayd Abraham Corsellis and Andrew Debenham"); Deposition: 2. Edward Dunning of Wapping Mariner aged thirty three yeares (Signature of "Edward Dunning" at end of deposition); Date: 19/09/1656. Transcribed by William Kellett.

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Sample books of accounts

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Victualling and voyage accounts of the Constant Ruth, 1652 and 1653

The Constant Ruth was involved in the Guinney and Barbados trade. Accounts exist for the victualling and supply of trade goods of the Constant Ruth in May 1652 in London, as well as the acquisition of slaves in West Africa, in what is now Nigeria, later that year, in return for the trading of London purchased commodities. The latter accounts were drawn up after the return of the ship from Barbados, to which it sailed after Guinney.

The two sets of accounts are contained in HCA 15/6 Box One and HCA 15/6 Box Two, and together offer the potential to explore slave ship economics at a micro-level. The victualling accounts include the ownership proportions of the ship, the names of the mariners and their wages, as well as supplied food, ship goods, and trade goods. The later voyage accounts describe the purpose of the voyage as "a voyage to Guinea in the bite to buy Negros."

See: Item: Book of account of the Constant Ruth: Date: May 1652
See: Item: A copy of an Account delivered by M:r Williams executors February 24:th 1654

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Taking of accounts of materialls and valews and mens wages at an anchor smiths yard

The scale of the work on the William and ffrancis undertaken was substantial, with multiple shipwrights working on the lighter. Isaack Mayer was "the person that tooke and kept the accompt of the particulars of the materialls and valewes and mens wages" and could thus report that the charges amounted to "in all to 52li -19s – 11d or thereabouts." Mayer himself

"15. … did 23 dayes worke at the said lighter, which
16. at 3s per diem comes to 3li 9s, which is paid him by the producent, who
17. imployed him…"

- HCA 13/71 f.16r Case: Mayor (?Mayer) and the William and ffrance and against knight; Deposition: 1. Isaac Mayers of horsey downe shipwright aged 24 yeeres; Date: 04/03/1655(56), Transcribed by Colin Greenstreet.