Evening star. [volume] (Washington, D.C.) 1854-1972, 1897-07-10
A RARE SET OF RECORDS
Kept Among the Archives Of the Treasury
Department.
The First Ledger. journal and Hot
ter 4" Which the Accounts Of the
Young Republic Were Entered.

Among the archives OF the Treasury De-
partment there is rare and valuable set
OF books-rare as a specimen of old-timc
bookkeeping and valuable for the associa-
items clustered around them and the rec
ords which they contain. The set consists
o. three books-a ledger. a journal and a
biotter or waste book-and is over 100 years
old, forming the first link in the chain Of
the history of this countrys financial deal
ings with its representatives In other lands
and those that kept up the government
during the trying period OF the revolution
Under the Continental Congress and gov
ernment a board of treasury WAS provided
10 have charge OF the finances and soon
after It's organization the treasurer's Office
was instituted. This was done April l.
i'i" and about two weeks later the first
entry was made on the blotter AMI the
frst set of books of the United States
Treasury Department was begun. IN l.sa.
September 2. the present United States
hreasury was created. with Alexander
Hamilton OF New York as the Secretary OF
the Treasury: Nicholas Eveleich of South
carolina, first controller: Oliver wolcott
Jr.' OF connecticut. first auditor: Samuel
Meredith of Pennsylvania treasurer and
Joseph Nourse of Virginia register rhes.
We're the original bureaus of the Treasury
i,epartment, hut from time TO time berin-
hifs IN 1916, other offices or bureaus as tho
eNlsencies OF the public service required
have been added
The old books were continued. however.
I'm me treasurer office under the board
OF treasury into the time of the Treasury
department, but no mention is mae -
the change. because the treasurer's of,,cc
continued practically the same under IN.
department as it did under the board of
treasury. va
Its Part ia History.
The blotter shows from the headings nj
mental congress and consequently the gov
eminent Of the republic We're comn,.Ilad "a
move about from place to place and I'm a
Eumper OF instances the books were saDad
from brltish hands by the merest chance
me BOOKS were kept in Philadelphia ar
.lie close Oh the revolution until 1880 and
were then brought TO Washington where
tne government was moved at tina, time
The hrst entry made in the blotter was
on April IL. 1916. and this is the first dafo
is; OF course, In both journal and
ieuser. III is an item of certain MONEYS
ptld TO James Warren, paymaster general
vi .ie United States army. In the ledger
ana journal the writing is beautifully done.
Mhnie the paper and ink are remarkably
Wei preserved. The paper had no linas ~,
IL, and the bookkeeper was comneII.J 10
90 ms own ruling, but his work bears a
eiose inspection and would pass for NJ
cti.ne ruiiis. Nearly all the prominent men
OF the period of the revolution are mention-
ca In both ledger and journal and MANY
Interesting items are TO be found opposite
thelr names. One highlv Interesting .n,r,,
as That of the lottery conducted nv ,b
nted states government in 1921 The
ledger and journal have both been recently
I n.,1 ana 10 all outside appearances are
current books.
Inc biotter. or waste book is of course
, ,ilueh more interesting than the Other
DOCKS IN the set on account of the details
winch are set forth. The writing in /, 10
Hot nearly as good as that of the journal
anu ieuser, but IL is legible, and, as i'm the
o'her DOCKS, remarkably well preserved.
wnshinRton's Accounts.
george Nashington's accounts are all en-
oereo III Que shape and always items
OF moneys paid on his demand Washing
ton would not receive a stated SALARY at
iirst for his services to the government
but said that he would submit from time
10 time, as occasion might arise. his state
ment of expenses for Inch N, feIr s,,ra
the government would reimburse him and
these entries are the demands which were
made by him during the revolutionary war
one Oh the hrst instances of public educa-
tloh' or rather education at government
expense, is found i'm this book under an
item OF 500 paid to DIR. wheelock the
founder of Dartmouth College for the
eoucauon OF certain Indian youths AT his
institution. benjamin Harrison the great
grandfather of the ex-President; Ephraim
Biaine, the grandfather of the late James
u. Blaine; Mons. Kosciosko Jonathan
name Brother Jcnathan:" the traitor Ar
noid: Count Pulaski. and. in f.ct almost
all the makers of American history at that
time. are mentioned. Frequent entries are
made against the board of war which cor
responded TO the board of treasury, and
tiie secret committee. which seems to have
mad charge of supplying the board of war
with ammunition, weapons and supplies
of war, though for what reason such a hui
reau should have had charge of this BUSH
ness is MT now apparent. Entries in favor
a fnfn
and in this respect IL is almost possible 10
trace the fortunes of the patriots in the
entries made
Old-Timc Entries,
Another book that is interesting and
which, while not in the set, forms a part
of the collection at the Treasury DEPART
ment, is what is called. "A Journal of Cash.
for the Commission at the Court of France"
1t contains a full account OF the expenses
of the commission that went to France to
solicit aid for the young republic and some
of its items are not only interesting, but
rather humorous. The first entry was
made in favor Of DIR. Benjamin Franklin
December Z, 1116. and was to defray his
travelling expenses An interesting fact as
shown by this book is that ali the mem
bers OF the commission were very fond of
wine. not the ordinary brands but OF cham
payne and burgundy, and some entries
record as high 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, "chariots" servants
hire, lanterns. lodgings. trunks table ware,
wine, SNUFF boxes and a hundred and one
other things were charged up TO the gov
eminent ard the money refunded for them
upon the return of the commission to this
&C untry. Indeed, some CT the members were
sent letters Of credit. reimbursng them in
France for their expenditures The whole
amount of the cost Of maintaining the COM
mission at the court of France is not given
but 1t must have been a pretty sum.
Wellington Did Not See NAPOLEON.
From the London Spectator
There are some interesting stories in the
recently published "reminiscences of MIR