1791 New London, Connecticut Merchant Expense Account – Early American Shipping For Sale

The manuscript records an extensive series of expenses associated with the handling and transportation of commercial cargo through one of New England's busiest seaports. Entries include customs and registration fees, duties, cartage, wharfage, porterage, duck canvas, water hogsheads, salt, boards, nails, fresh provisions, labor charges, wagon hire, and the movement of approximately 3,050 pounds of old iron.

The account also records wages paid to several workmen—including John Mark, Simon Deming, and Richard Redding—together with the merchant's own wages, providing an unusually detailed picture of the labor and costs involved in post-Revolutionary American commerce.

The reverse bears a contemporary docket identifying the document as a "Bill of Expense on the Iron paid in 1791," confirming its connection to an iron shipment or commercial transaction.

Written on laid paper in clear period script, this manuscript is a fine surviving example of early American mercantile bookkeeping and maritime commerce during the first decade of the United States. It will appeal to collectors of colonial and Federal-era Americana, maritime history, merchant records, Connecticut history, and original eighteenth-century business manuscripts.

"Acct. of Simon Williams for Expenses Paid at New London, Augt. 20th 1791."

The manuscript itemizes a wide variety of commercial expenses associated with shipping, cargo handling, customs, labor, and travel. It appears to document the costs of receiving or unloading a cargo vessel and transporting goods inland.

Among the recorded expenses are payments for:

• Register and customs fees
• Entering goods at New London
• Duties
• Carting
• Wharfage
• Porterage
• Duck [canvas]
• Water hogsheads
• Salt
• Boards and lumber
• Nails
• Fresh beef and milk
• Iron [approximately 3,050 pounds of old iron]
• Labor
• Teamsters
• Wagon hire
• Wages paid to workmen
• Miscellaneous commissions

Near the conclusion are wage calculations for several workers, including:

• John Mark
• Simon Deming
• Richard Redding
• The merchant's own wages

The account closes with a certification:

"December 6, 1791 — Settled the above bill."

The reverse is docketed:

"Bill of Expense on the Iron paid in 1791."

This manuscript is an excellent example of an early American commercial accounting document created only eight years after the end of the Revolutionary War. Rather than recording ordinary household purchases, it documents the actual expenses of moving heavy commercial cargo through the important port of New London, Connecticut, one of New England's principal maritime trading centers during the late eighteenth century.

The reference to over 3,000 pounds of old iron, customs charges, wharfage, labor, wagoning, and workers' wages provides a rare glimpse into the logistics and costs of American coastal commerce during the Federal period. Similar merchant account papers are preserved in institutional collections documenting early American shipping and trade.

• Single large laid-paper folio.
• Strong iron-gall ink.
• Complete.
• Typical fold wear from filing.
• Minor edge wear and light toning.
• Docketed on verso.
• Very good overall condition.