The collection contains four bound volumes recording a variety of business activities conducted by Allen Brown between 1817 and 1832. Brown was a shipping agent in Albany, N.Y. The volumes are very legible and are written in clear, concise script. The collection contains three different types of accounting records: day books, produce ledger, and individual accounts ledger. Day books record transactions in chronological order, while ledgers record transactions by the particular account they affect. Throughout the volumes are accounts and entries regarding over fifty different sloops, schooners, canalboats, and steamers. In addition, the captains of these vessels are listed frequently. Shipping lines cited include the Pilot line and the Hudson River Steamboat Company. These ledgers provide information on the shipping activity on the Hudson River and commercial activities in the Albany, New York area.
