The daily morning journal and courier., 1898-01-19
NATIONS FIRST RECORDS
THEY ARE PRESERVED@ IN THE
 TREASURY DE PARTMENT.

Ledger, Journal and Blotter Constitute the Set-Flrst Entry In Blotter Was April 16 I776--Accounts of Washington's Finan- ciaI Transactions With the Government Among the archives of the Treasury department there is rare and valua- ble 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 ledg- CT, journal and a blotter or waste book-and is over one hundred and twenty years old, forming the. first link in the chain of the history of this coun- try's financial dealings with it's repre- sentatives in other lands and those that kept up the government during the trying period of the revolution.
 Under the Continental congress and government board of treasury was ces, and soon after it's organization the treasurer'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 depart- Ement was begun. In 17S9, September i2, the present United States Treasury was created, with Alexander Hamilton Fof New York as the Secretary of the Treasury; Nicolas Eveleigh of South Garolina, first comptroller; Oliver Vol rsott, Jr., of Connecticut, first auditor; Samuel Meredith, of Pennsylvania, treasurer, and Joseph Nourse of Vir- ginia, register. These were the origi- nal bureaus of the Treasury depart dnent, but from time to time, beginning in 1916, other offices or bureaus, as the exigencies of the public service re- Guired, have been added.
 The old books were continued, how ever, from the treasurer's office under the Board of Treasury into the time of the Treasury department, but no mem 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 Continental congress. and consequent ly the government of the republic, was compelled to move about from place to place, and in number of instances the 2 books were saved from British hands by the merest chance. The books were kept in Philadelphia at the close of the revolution until 1S00 and were then brought to Washington, where the gov ernment was moved at that time.
 The first entry made in the blotter was on April 16. 1775, 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-General of the United States army. In the ledger and journal the writing is beautifully done, while the paper and ink are remarkably well preserved. The paper had no lines on it, and the bookkeeper was compelled to do his own ruling, but his work bears close inspection and would pass for machine ruling. Nearly all the pronli- nent men of the period of the revolu- tion are mentioned in both ledger and Journal, and many interesting items are to be- found opposite their names. One highly interesting entry is that of the lottery conducted by the United States government in 1791. The ledger and journal have both been recently re- bound, 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 wri- ting in it is not nearly as good as that of the journal and ledger, but it is leg dble, and, as in the other books, re- markably well preserved.
 George Washingtons accounts are all entered in due shape and are al- ways items of moneys paid on his de mand. Washington would not receive a stated salary at first for his services to the. government, but said that he would submit from time to time, as oc- casion might arise, his statement of ex- penses, for which he felt sure the gov ernment would reimburse him, and these entries are the demands which were made by him during the revolu- tionary war.
 Another book that is interesting, and which while not in the set, forms a part of the collection at the Treasury department, is what is called "A Jour- nal for Cash, for the Commission at the Court of France" It 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 items are not only interesting, but rather humorous. The first entry was made in favor of Dr. Benjamin Frank lin, December ', 1776, and was to de. fray his travelling expenses. An inter esting fact as shown by this book is that all the members of the commission were very fond of wine, not the ordina- Fy brands, but of champagne and bur. gundy, and some entries record as high as eighty cases of each variety charged to the government. Some of the ac counts on which money was paid were trivial, while others were of more mo- ment. Linen, wood, 'chariots,'' ser wants hire, lanterns, lodgings, trunks table ware, wine, snuff boxes and 2 hundred and one other things were charged up to the government and the money refunded for them upon the re turn of the commission to this country Indeed, some of the members were sen- letters of credit, reimbursing them ir