The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1897-07-21
NATIONS FIRST RECORDS.
Ihey Are Preserved in the Treasury
Department.

Ledger, journal and BIotter Constitute
the Set-First Entry in Blotter Was
April 16, 1776-The Accounts of Wash
1ngton's Financial Transactions With
the Government-"Ihe,'C Commission at
the Court of France.
(From the Washington Starr
Among the archives of the Treasury
department. there is rare and valuable
set OF books-rare as a specimen Of old
time bookkeeping aid valuable for the
associations clustered around them and
the records which they contain. The set
consists of three books-a ledger, Jour
nal and blotter or waste book-and is
over 100 years old, forming the first link
in the chain of the history of this coun-
| try's financial dealings with it's represen-
tatives in other lands and those that kept
up the government during the trying Pc
Rod of the Revolution.
Under the Continental Congress and
government Board Of Treasury was
provided to have charge of the finances,
and soon after its organization the Treas
urer's office was instituted. This was
done April 1, 1776, and about two weeks
later the first entry was made on the
blotter and the first set of books of the
United States Treasury Department was
begun. In 1889, Sept. End, the present
United States Treasury was created, with
Alexander Hamilton of New York as the
Secretary of the Treasury; Nicholas Eve
leigh of South Carolina, First Comptrol-
Ter; Oliver Wolcott, Jr., of Connecticut,
First Auditor; Samuel Meredith of
Pennsylvania, Treasurer, and Joseph
Nourse of Virginia, Register. These
were the original bureaus Of the Treasury
Department, but from time to time, be-
ginning in 1916, other offices or bureaus,
as the exigencies of the public service re-
CURED have been added.
The old books were continued, how
ever, from the Treasurer office under
the Board of Treasury into the time of
the Treasury Department, but no men
ton is made of the change, because the
Treasurer's Office continued practically
the same under the department. as it did
under the Board of Treasury
The blotter shows from the headings at
the top of various pages how the Cont
mental Congress, and consequently the
government of the republic, was COM
pellel to move about from place to place,
and in O number of instances the books
were saved from British hands by the
merest chance The books were kept in
Philadelphia at the close Of the Revolu-
tion until 1900, and were then brought to
Washington, where the government was
moved at that time
The first entry made in the blotter was
on April 16, 1716, and this is the first date
of entry, Of course, in both journal and
ledger. It is an item of certain moneys
paid to James Warren, Paymaster Gener
al of the United States Army. In the
ledger and Journal the writing is beauti-
fully done, while the paper and ink are
remarkably preserved. The paper had no
lines on it, and the bookkeeper was COM
PEELED to do his own ruling, but his work
bears close inspection and would pass
for machine ruling. Nearly all the prom
| inent men o. the period of the Revolution
are mentioned in both ledger and jour-
nal, and many interesting items are to
be found opposite their names. One
highly interesting entry is that of the lot
terry conducted by the United States gov
eminent in 1901. The ledger and journal
have both been recently rebound, and to
all outside appearances are current books.
The blotter, or waste book, is of course
much more interesting than the other
| books in the set on account of the details
which are set forth The writing in it Is
not nearly as good as that of the journal
and ledger, but 1t Is legible, and, as in
the other books, remarkably well pre-
served.
George Washington's accounts are all
entered in due shape, and are always
items of moneys paid on his demand.
Washington woul not receive stated
salary at first for his services to the gov
eminent, but said that he would submit
from time to time, as occasion might
| arise, his statement of expenses, for
which he felt sure the government would
reimburse him, and these entries are the
demands which were made by him dur
ing the Revolutionary war
Another book that is interesting, and
which, while not in the SET forms a part
of the collection at the Treasury Depart
Cash, for the Commission at the Court
of France 1t contains full account
of the expenses of the commission that
went to France to solicit aid for the
young republic, and some Of the items
are not only interesting but rather hu-
morous. The first entry was made in IA
vor of DR.. Benjamin Franklin, Dec. Z,
1776, and was to defray his travelling ex-
penses. An interesting fact as shown by
this book is that all the members of the
commission were very fond of wine, not
the ordinary brands but of champagne
and burgundy, and some entries record
4 as high as eighty cases of each variety
charged to the government. Some of
the accounts on which money was paid
were trivial, while Others were Of more
moment. Linen, wood, Hchariots, "
servants hire, lanterns, lodgings, trunks,
, table ware, wine, snuff boxes and hun
dred and one other things were charged
| hn
, funded for them upon the return of the
commission to this country. Indeed,
some of the members were sent letters of
credit, reimbursing them in France for
their expenditures. The whole amount
of the cost of maintaining the commits
sion at the court of France is not given,
but it must have been pretty sum.