The morning news. [volume] (Savannah, Ga.) 1887-1900, 1897-12-25
UNCLE SAM's ACCOUNTS.
The Books in Which Our Treasury
Was Started Are Interesting.


the purpose of entertaining tourists who
map happen during the course of their
sightseeing to visit the nations capital
and Uncle Sans principal strong-box,
there is set of books that commands the
immediate attention of all who see them.
The set consists of ledger. a journal and
blotter, or waste-b book, and was the first
set of books used for jotting down the
business of that all-important branch of
the government, one by the way that Is
giving a great deal of trouble TO thinkers
to-day-the treasury.
The books are over 100 years old and
forming, as they do. the first link in the
chain of the history of this countrys
financial dealings with its representatives,
both at home and abroad, during the pc
Rod of the revoludon-that time that tried
men by fire-are not only interesting but
instructive. They are both rare and val
uable-rare as a specimen of the old time
bookkeeping then in vogue, when there
were no books ruled so as to divide the
page into the pretty columns of figures
so common now, and when steel pens were
practically unknown, and valuable for the
associations that cluster around them and
hallow them and for the priceless records
they contain.
Another book that is interesting and
which, while not part of the set referred
to is shown along with it, is called, "A
journal of Cash. for the Commission at
the Court of France" This book is also
over 100 years old-the first entry being
made in it Dec. z. 1776. The book contains
a full account of the expenses of the COM
mission that went to France to solicit aid
for the young republic and some of the
stems are not only interesting from his
toric standpoint, but decidedly humorous
Inc first entry was made i'm favor of
Dr. Benjamin Franklin, and was to ac-
count for the defraying of his travelling
expenses. The book develops one very in
teresting fact, that the American of 1776
knew now to live and what to eat and
drlnk The books show that all the mem
bers OF the commission were extremely
fond of Wine and all the delicacies that
French cooks are so noted for-not of the
ordinary brands, but of expensive cham
pagnes and Burgundy. some entries re-
cording as high as eighty cases of each
variety charged to Uncle Sam, along with
some of the highest-priced gastronomic
features that the French markets af-
forded
Very possibly the American representa-
tiVes felt that they had to make their
French hosts as jolly as was allowable in
order to press their requests with a great
er measure of success attending their eff
forts, but even this explanation does not
quite account for 100. cases of wine con-
sumed by one man in the time that Uncle
Sans deputies were away. Some of the
accounts on which money was paid were
trivial, while others were of moro mo-
ment. The items show linen wood, Char
lots servants hire, lanterns, lodgings,
trunks, table ware wine, snuff boxes and,
in fact hundreds of other things, all
charged up to Uncle Sam and the money
refunded to the members of the commits
sion upon its return to this country In
deed, some of the members were sent let
tiers of credit, reimbursing them for funds
expended while still abroad. The whole
amount of the expense attending the main
tenance of the commission at the French
court is not given, but from the items
that are displayed in the journal of
CASH it must have been pretty sum.
Under the continental congress there
was no such thing as a treasury depart
ment, board of treasury being provided
to take charge of the new nations
finances. Soon after this board of treasury
was organized, on April /, 1776, the treas
urers office was instituted and two weeks
later the first entry was made on the blot
ter OF the set mentioned above and the
keeping Of the first books containing rec
ords of the United States treasury depart
ment was begun, although the depart
ment at that time was unheard Of II
was not until Sept 2, 1883. or over thirteen
years after the board of treasury ard the
United States treasurer's office were in
stituted, that the present United States
treasury department. was created, with
Alexander Hamilton of New York as the
Secretary of the Treasury; Nicholas Eve
leigh of South Carolina, first controller;
Oliver Wolcott, Jr., of Connecticut, first
auditor; Samuel Meredith of Pennsyl-
vania, treasurer and Joseph Nourse of
Virginia, register. These were the orig
inal officers and bureaus of the treasury
department, but from time To time, begin
ming in 1916, other offices or bureaus were
added as the eXigencies of the public SER
vice in financial matters required.
The old set of books, however, begun In
the treasurers office under the old board
Of treasury were continued into the time
Of the treasury department, but no men
ton is made in the books OF the change,
probably because the treasurer's office
was continued under practically the same
department without change from the prac-
tees in vogue under the original board.
on interesting phase of the accounts
shown by these books is that of the uncer-
tainty as to location of the Headquarters
of the continental congress and Uncle
Sans money box. The dates and head
ings Of various entries, show that the gov
eminent of the republic was compelled to
move about from place to place pretty
lively, sometimes a remarkably long iump
in a remarkably short space of time. 10
escape British interference with the way
in which our forefathers thought the af-
fairs of this country should be handled
Philadelphia finally became the home of
the books at the close of the revolution
and continued so until 1900, when the gen
eral government was moved TO the new
capitol provided for il on the banks of The
Potomac river in the District of Columbia.
The biotter or waste book is of course
much more interesting than the other
books in the set on account of'the details
that are set forth on its pages The writ
ing on it is not nearly so good as that on
the journal or ledger, but 1t is legible. and
as in the other books, remarkably well
preserved.
The first entry In this book was made.
as stated, April 16, 1776, and this is the first
entry, Of course, in both journal and ledg-
err II is an item of certain moneys paid 10
James Warren, paymaster general of the
United States army. In the ledger and
journal the writing is beautifully done.
while the paper and ink are remarkably
we'll preserved. The paper had no lines on
IL at that time and the bookkeeper was