Manuscript Account Book of J.S. Phillips.

Folio (13x8), cloth with leather tips, 372 pp., plus a few letters and bills, and a number of sheets and notes with notations left in the ledger, some blank sheets. Binding shows a bit of wear, and some soiling, normal aging and browning; very good overall. Contents of this ledger suggest that J.S. Phillips was a merchant, and perhaps operated a general store. There are probably a couple thousand journal entries recording sales and balances. He kept accounts for his customers, and recorded their purchases. The contents include a few bills to him from supplies, a couple still in their original envelopes. Phillips and his son also appears to have been revenue collectors for the local school district, which is indicated in a note left in the ledger. Another document left in the ledger, suggests that one Jarvis S. Phillips, a relative, was a local justice of the peace.