Joseph and Sarah Spencer were Philadelphia, Pa. residents in the late 18th and early 19th centuries. City directories list a Joseph Spencer begining in 1817 and provide three descriptions of occupations: merchant, professor of languages at the Protestant Epsicopal Academy, and gentleman. It is not known whether the Joseph Spencer of this manuscript is either or any of the individuals whose occupations are recorded in the directories. Spencer's will reveals that he left all personal and real property to his wife upon his death. She continued to actively maintain the family home(s).
From the description of Receipt book, 1786-1841, 1826-1840. (Winterthur Library). WorldCat record id: 122394152