Daniel Tomlinson Papers

The five account books contain three types of records: (1) Company Accounts relating to Tomlinson's trade, (2) Domestic Accounts and (3) Arithmetical Accounts recorded by Daniel Tomlinson [jr.?]. All of the entries were made between 1829 and 1834. However, there are some entries for 1775 and 1776 which appear to have been recorded in the 1830's.

Company Accounts: Tomlinson's business, located in Ballynon, Queens County (presently Leix), Ireland, was similar to other mercantile companies of the period, in that he dealt in a large variety of goods from wool and textiles to wines, sugar, and firearms. Much of his business concerned import and export as well as local trade. His mercantile interests carried him to Dublin, London, Cadiz, New York, and other commercial centers. The account books mention these travels as they record the day to day transactions of goods bought and sold, bills payable and receivable, partnerships created and dissolved, and other interests and investments. Besides the daily records, there are journal and ledger summaries arranged by account. In the total of five separate books, company accounts are recorded in the first, the third, and part of the second and the fifth books.

Domestic Accounts: Most of the second book concerns domestic accounts recorded by Daniel and Jane E. Tomlinson [his wife?] for 1832. These records are hardly distinguishable from the company accounts because the transactions are a large scale, and because the entries are very similar. In one case the records are combined: "Journal #2 Domestic and [Factorage?] Accounts (Book II, part 4).

Arithmetical Accounts: These records appear to be homework assignments done by Daniel Tomlinson [jr.?] while in attendance at Ballynon School. They include exercises in business arithmetic, and explanations of such commercial terms as: ledger accounts, stock accounts, cash accounts, bills payable, ship accounts, and barter. These notes were recorded in books IV and V between the years 1829 and 1832.