The sun. [volume] (New York [N.Y.]) 1833-1916, 1897-07-18
NATIONS FIRST RECORDS
THEY ARE PREsERTED Nv THB
TREASURY DEPARTMENT.

Ledger. Journal ana Biouer Coustituts re
set-First Entry Tn Hotter was April ne.
Accounts OF wnahlnEton,s Ffna,-
cial transactions with the Governrseat-
"The Commission Mt the Court or Eranee.p
From the Washington Star.
Among the archives OF the Treasury Depart
mcnt there is q rare and valuable set Of books
rare as a specimen OF old-time bookkeeping and
valuable for the associations clustered around
them and the records which they contain. The
set consists of three books-a ledger. a journal,
and n blotter or waste ~book-and Is over 40
years old, forming the first link in the chain OF
the history OF this country's financial dealings
with Its representative in other lands and those
that Kept up the Government during the trying
period OF the Revolution.
Under the Continental Congress and Govern
ment a Board OF Treasury was provided 10
have charge OF the finances, and soon after itp
organization the Trcasurcr's office was insti-
tu:ed. This was done April l, 1916. and about
two weeks later the first entry was made on
the biotter and the first set Of books of the
United states Treasury Department was begun
In l'SS. Sept. =, the present United States
Treasury was created, with Alexander hamil-
ton of New York as the Secretary of the Treas
ury; Nicholas Evelcigh OF South Carolina, Firse
Comptroller; Oliver wolcott, Jr., OF Connecticut,
First Auditor: Samuel Meredith OF Pennsyk
vania, Treasurer, and Joseph Nourse OF Virginia
Register. These were the original bureaus Of
the Treasury Department. but from time to
time. beginning in 1sl6. other offices or bureaus,
have been added.
The old books were continued. however, from
the Treasurcr's Office under the Board or Treas
ury into the time of the Treasury Department.
but no mention is made Of the change, because
the Treasurers office continued practically the
came under the department as it did under the
Board of Treasury.
The blotter shows frow the headings at the ton
OF various pages how the Continental Congress,
and consequently the Government OF the repub-
lie. was compelled 10 move about from place 10
place. and in a number % Instances the books
were saved from British hands by the neress
the close of the Revolution until 800. and were
then brought to Washington, where the Govern
nlent was moved at that time.
The first entry made in the blottcr was on
April 10, 1875; and this is the first date of gentry,
OF course. in both journal and ledger. 1t is an
Paymaster.General of the United States Army.
In The ledger and journal the writing is beautf-
ably we'll preserved. The paper had no lines ON
II. and the bookkceper was compelled TO do his
tion and would pass for machine ruling. Nearly
all the prominent men Of the period OF the Revo-
luton are mentioned in both ledger and journal.
and many interesting items are TO be found OPP
posite, their names. One highly interesting
entry is that OF the lottery conducted by the
United States Government in 1891. The ledger
and journal have both been recently rebound,
Tho 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 IL is no: nearly rs good as that Of
the Journal and ledger. but 1t Is legiblc, and. 40
in the other books, remarkably well preserved.
George Washingtons accounts are all entered
in due shape and are always items of moneys
paid on his demand. Washington would not re-
ceive a stated salary at first for his services to
the Government, but said that he would submit
from time to time. rs 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 during the Revolutionary war.
Another book that Is interesting. and which,
while not in the set. forms n part of the collec-
ton at the Treasury Department. is what is
called "A Journal of Cash. for the Commission
at tho Court OF France II contains n full ac-
count OF the expenses of the commission that
went to France to solicit aid for the young re-
teresting, but rather humorous. The first entry
WAS made in favor of DIR. BENJAMIN Frank.
lin. Dec. z, 1716. and was to defray his
travelling expenses. An interesting fact 40
shown by this book is that all the mem
bers OF the commission were very fond Of
wine. not tho ordinary brands. but of cham.
payne and burgundy. and some entries record AZ
high as eighty cases Of each variety charged to
the Government. Some of the accounts on
which money was paid were trivial, while others
werc OF more moment. Linen. wood, "chariots."
servants hire. lanterns, lodgings. trunks, table
ware. wine, snuff boxes and a hundred and ono
other things were charged up to the Government
turn OF the commission to this country. Indeed,
some of the members were sent letters of credit,
reiinbureing them in France for their expendi-
lures. The whole amount of the cost of MAIN
tanning the commission at the court OF France 10
not given, but 1t must have been IA pretty sum.