Merchants accounts
Merchants accounts
Editorial history
21/11/12: CSG, created page
Purpose of page
The MarineLives project is seeking to link and enhance HCA 13/71, not just to transcribe it.
There is a lot to learn in HCA 13/71 about how merchants, masters and pursers worked with different types of accounts, such as partnership accounts and voyage accounts. There is little historiography on how accounts were drawn up and agreed, and even less on the book keepers and accountants who did the bulk of the work, though many merchants also drew up their own accounts directly.
All associates, facilitators, advisors and PhD Forum members are encouraged to contribute to this page from their knowledge of the material, and from their broader knowledge and interest in the topic.
- What can we learn about book keeping?
- What can we learn about drawing up and agreeing accounts between parties?
- What can we learn about disputes over accounts, and different approaches to resolving these disputes?
- What can we learn about the role of auditors in the above processes?
Adding footnotes
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- HCA 13/71 f.XXXX Case: XXXX; Deposition: XXXX; Date: XXXX. Transcribed by XXXX[1]
Contents
Suggested links
Checking shop books for accurate entries of deliveries
John Dell was a supplier of goods to Captain Samuell Titsell and his Agents for the use of the ship the Three Sisters. John Dell died in January 1653(54). Eighteen year old Shipchandler, Daniel Gates, subsequently came to live with and work for Mary Dell, after her husband's death. He reported that the goods at question in an Admiralty Court case had been "fairly entred in the shopp book of the sayd John Dell."
The dispute was summarised in four schedules appended to the allegation. These included a list of the goods delivered by John Dell in October 1653 to Samuell Titsell, on the instruction of the owner of the ship, James Pickering. Titsell had been the first deponent in response to the allegation, and had acknowledged signing (subscribing) a bill for these goods to the amount of 68 pounds XXX made out by John Dell(f.149v).
Further goods were supplied by Mary Dell, after her husband's death, with three further bills made out to and signed by Samuel Titsel, for the further sums of 13-8s-11d (30/01/1653), 23-18s-11d (12/04/1654), 9-14s-1d (18/07/1664) (f.150r).
- "17. To the second article of the sayd allegation and to the Schedule therein mentioned now
18. shewne him dated October. 16. 1653. hee saith hee is well assured that in the
19. sayd moneth of October the arlate John Dell since deceased was lawfull
20. Owner of all and singular the goods and things in the sayd Schedule
21. mentioned, and that he or his servants or Agents did within the sayd
22. moneth of October deliver the same to the sayd Samuel Titsell ˹or his Agents˺
23. for the use of the sayd shipp Three Sisters, Rendring for occasion
24. thereof that soone after the death of the sayd John Dell he came to
25. live with and doe busines for the Plaintiff, and found the sayd goods
26. and things fairly entred in the shopp booke of the sayd John Dell
27. as delivered to the use aforesayd. And otherwise he ćannot depose."
- HCA 13/71 f.159r Case: On the behalfe of the sayd Mary Dell against the shipp the Three Sisters; Deposition: 2. Daniel Gates of Saint Katharines in the County of Middlesex. Ship=Chandler aged eighteen yeares; Date: 26/04/1656. Transcribed by Colin Greenstreet[2]
Drawing up and agreeing an account between parties
An accounting dispute broke out after the death of the merchant Robert Barker. The dispute involved the accounts for a quarter part of a cargo of tobacco sent from Virginia, in a venture in which Robert Barker had participated.
William Barker, the deceased merchant's uncle, gave evidence on behalfe of Sir Robert Barker, the deceased's executor, in a suit brought against Gyles Travers, one of the other parties involved in the tobacco venture.
William Barker stated that prior to Robert Barker's death, the venturers had brought the accounts "to a full periodd all but the summing up thereof", and claimed that they showed Gyles Travers was indebted to the deceased to the tune of six hundred and seventy eight pounds.
- "22. To the 4th Interrogatorie hee saith that there was an Accompt drawne
23. up by this deponent and the sayde Travers Barker and
24. Harvie in manner predeposed by which it did appeare as is predeposed
25. that the sayd Travers (being allowed accounting to this desyre the sayd summe
26. of 482 li- 10 s- 8 d for the quarter part of the sayd Cargo of tobaccoe)
27. was beside the same indebted to the sayde Robert Barker deceased,
28. in the summe of sixe hundred seaventy eight
29. sixe shillings nyne pence and further to this Interrogatorie hee cannot depose
30. To the 5th Interrogatorie hee saith hee cannot answere to this Interrogatorie
31. otherwise than negatively well knowing that hee this deponent and
32. the sayd Barker Travis and harvie did perfect the Accounts betweene
33. the sayd Barker and Travis in the sayd Barkers life tyme and brought
34. the same to a full periodd all but the summing up thereof. and found
35. thereby that the sayd Travers was indebted to the sayd Barker
36. the sayd sume of sixe hundred seaventy eight pounds
37. one shilling nyne pence."
- HCA 13/71 f.248r Case: Sir John Barker Barnett Executor of Robert Barker Sr against Gyles Travers; Deposition: 3. William Barker of London Esquire aged fiftie one years ; Date: 14/06/1656[3]
Overdue payments to suppliers
Gregory Kerry, master of the Ipswich ship the Sisters, was behind in his payments for provisioning of his ship. A series of witnesses were called by the debtors, who were also the owners of the ship, to demonstrate that the extent of the debts had been discussed and acknowledged.
One of these witnesses was Robert Gollop, a Southwarke waterman, Gollop had taken one of the owners, a Mr Beniamin Barnes, from Billingsgate to Wapping, to meet with a butcher, Richard Hammond, whose account for meat and provisions was allegedly unpaid.
- "37. Robert Gollop of the parish of Saint Olaves in
38. Southwarke Waterman, aged 32 yeeres or
39. thereabouts sworne and exámined.
40. To the fifth article of the said allegation hee saith and deposeth that
41. Mr Beniamin Barnes one of the owners of the shipp the Sisters
42. arlate meeting this deponent at Billingsgate, told him that hee
43. was going to Wapping to speake with (Mr hammond) (meaning
44. Richard hammond arlate) to knowe whether hee would agree with the
45. rest of her owners to bring Gregory kerry her master to an Account,
46. and desired this deponent to goe along with him, which hee did,
47. and meeting with the said hammond at a victualling house over
48. against the house of the said hammond in Wapping, the said Barnes"
"1. asked him to the effect aforesaid, and ˹amongst˺ further discourse ˹which˺ passed betweene
2. them touching the said shipp and master this deponent heard the said hammond
3. say and acknowledge that the said shipp ought him eight pounds already
4. or somewhat better for beef delivered for her provision, and that hee
5. would give order to his boy that there should be noe more meate
6. delivered to her use till hee were know howe to come by ˹that˺ the
7. money..."
- HCA 13/71 f.451r & f.252v Case: Hammond against the Sisters of Ipswich and against Wright and others; Deposition: 1. Robert Gollop of the parish of Saint Olaves in Southwarke Waterman aged 32 yeares (Signature of "Rob:t Gollop:" at end of deposition) ; Date: 10/12/1656. Transcribed by Colin Greenstreet[4]
Richard Hammond, the butcher, told another witness, the Ratcliff mariner Jeremy Tye, that he would supply no more meat to the ship the Sisters until he was paid:
- "8. ... this deponent
9. asked the said hammond what money the said shipp ought him, to which
10. hee answered shee owes mee eight pounds, and somewhat more I
11. thinke it is for beefe delivered to her use and provisioning, or words
12. to the same effect, and added that hee would order his wife and
13. servants that if there should be noe more delivered to her
14. till hee knew howe hee should get that money, which hee said
15. was XXXXXX due, speaking of the said eight pounds, or
16. betwixt eight and nine pounds, then and there being none other
17. present but the said hammond and this deponent saving the
18. said hammonds wife came in when they soe discoursed."
- HCA 13/71 f.453r Case: Hammond against the Sisters of Ipswich and against Wright and others; Deposition: 2. Jeremy Tye of Ratcliff in the County of Middlesex Mariner, aged 29 yeares; Date: 10/12/1656 ("same day"). Transcribed by Colin Greenstreet[5]
