Guide to the Delaware County (N.Y.) Account Books,
1825-1906

Ledger - accounts with S.D. Higgins, May 1, 1835-1871.

Included are separate sheets (bills and accounts) and memo booklet (Balance Book) of accounts due as of May 1, 1844 and memo of goods purchased of M.R. Hulce and A.&G. Wheeler 1843-1858; also several recipes for medication. Last page entitled "Absconded Account 1837"; one slip postmarked Binghampton entered in Credit side; several accounts indicate payment by work, produce, etc. rather than cash. Bills show debits for professional services and medicine - may be doctor's accounts but no conclusive evidence, only payments are identified (cash, work, merchandise, etc.).

S.D. Higgins, Deposit, Mar. 1833-1837 (also some entries at end of 1839).

Similar to other day book; P. 155 account for Rev. Joshua B. Graves, apparently church business; account for Mrs. Nancy Cook who worked for Higgins; also Ruth Underwood and others; and notes on pasturage of stock.

S.D. Higgins Day Book, May 1836-1842.

Entries refer to medical visits, etc.; account of J.B. Graves (p. 106) for money paid on his salary, 1836-1837. Also, goods purchased accounts (Gould and Nickerson); account in name of Editors of the N.Y. Evangelist; Saphronia Bradt - expenses for dress; Jacob Bullock - smithy work (inside back cover).

S.D. Higgins Day Book - Deposit, Sept. 1839-Apr. 1843.

Entries refer to visits and medicine - Back pp. - Hannah Alverson account 1842 - debit items are yard goods, clothing, etc.

Antoinette Caswell - same as above, credits are in days of work.

Lucy M. Parker work diary.

Notes on stabling and pasturing stock with various people, and of hay bought (in some instances this was against debt owed).

S.D. Higgins Day Book, Apr. 1843-Dec. 1847.

Indicates debits and credits.

Debits for visits for advice, various medicines, tooth extractions, and also a number of visits to the Town of Tompkins [adjoins Town of Deposit on the East] to examine teachers - meeting (Nov. 9, 1844) re: school.

Entry Sept. 21, 1844 - debit John Peters, Jr. for transcript of testimony in suit.

Jan. 9, 1845 - school district #2 debited with 120' Hemlock Bark.

Jan. 13, 1845 - to Del. Co. debit costs in suit.

S.D. Higgins - Book H, July 1, 1855-Mar. 1874.

Similar to other day books - back pp. - account for School District #2 in Tompkins, 1857-1858.

S.D. Higgins, Book I, Medical Account Book, Aug. 1863.

All entries refer to medical advice, visits and medicine, 1863-1875. Credit entries indicate payment in kind (work, wood, produce). Entry inside of back cover - put my mare in M.R. Hulce pasture, June 4, 1874 - P.H. Edick took mare out June 30.

Edwin A. Mose's Book - Apr. 1853-1886 (some entries for 1893).

1st page title reads - "Middletown Apr. 20, 1853. Book kept for Robert and Daniel Waterbury, Executors."

Day book - entries record receipts of cash, goods, produce, work from various people for settlement of estates, taxes, etc.

Towns noted - Middletown, Margaretville, Delaware Co.

S.D. Higgins Justices Docket - Jan. 1843-Mar. 1858.

Record of civil suits - claims for unpaid bills, etc.

Book is indexed - index continued on back pages.

No town mentioned.

Records indicate date, plaintiffs, defendants, nature of suit, amount of settlement and costs, dates of satisfaction of judgments.

No definite indication as to whether Higgins was Justice of Peace, but very likely.

Waterbury's General Record, 1871-1903 , bills for visits and medicine.

Flyleaf entries, 1874.

1-15 pp. - entries pertain to medical advice and medicine dated 1869.

from p. 22 - debits for hay, 1875 and 1877.

from p. 33 - Estate of John (?) Grant, Middletown, N.Y. Apr. 23, 1873, service billed Aug. 1869 - payment 1873.

from p. 35 - entries 1873, debits for use of wagon and oxen and for medical service.

from p. 36 - debits for farm produce and medical service.

39-41pp - short history of George D. Avery (?) re: enlistment in army, 1861, and subsequent accident suffered.

p. 50 - headed 1901, Mary Waterbury - diary entries - people who came and went - subsequent pages show dates and expenses re: Mary W.

p. 54 - Lucy A. Waterbury, 1903, personal expense entries.

pp. 60-66 - headed Pres. S.S. 1902-1903, list of names and dates apparently relates to school (teachers and pupils. Ladies Aid Society and Women's Missionary Society, Presbyterian Church, names and diary entries.

p. 102 - Lucy A. Waterbury, add. personal accounts.

between pp. 104-105 - loose bill dated Margaretville, N.Y. 1902; various individuals - accounts for lessons (relates to music).

p. 122 - N.Y.S.M.T.A. 1903, Jan. & Feb. (music association).

last 4 pp. seem to be inventory - principally drugs.

slips pasted in back - 1830, recipes and statements of account.

Meat Store Journal, 1905-1906

54 pp. - daily entries (rest of book is blank)

no owner or location indicated - prices of various cuts of meat and meat products are indicated

some of the names that appear frequently - Dailey Bros.; F.L. Lipp; W.C. Deakin; F.M. Whitaker; Mrs. McMurray; W.C. Cox

Hiram Dubois Book, Middletown, Delaware Co.

This volume was originally a ledger covering the years 1823-1827. Only amounts owed are shown and expressed in Pounds, Shillings and Pence. It was used subsequently as a newspaper clipping scrapbook - the clippings are varied in nature and unidentified. Many of the pages have been torn out and almost all the pages are covered with childish scribblings and drawings [last pages have entries for 1825 showing results of suits Dubois vs. ______]

General Ledger, unidentified

Marked up with childish scribblings and drawings; pages are torn out; several pages used as miscellaneous clippings scrapbook. Entries dated 1825-1832, debit entries, note subscription (seems to be for church).