The account book contains the records of Richardson's business, as well as the farm accounts of his granddaughter, Elizabeth Southwick (1814-1885), who was a lifelong resident of Leicester. Approximately one century separates the two sets of accounts. Samuel Richardson kept his accounts (in British currency) with this book from 1785 to 1789. In addition to running a tavern, he kept a dry goods store. The book lists running tabs for various Leicester and Charlton residents. Richardson sold alcoholic drinks from his tavern bar, food, clothing, boots, grain, hay, flax, and wood. He rented out his horse and cart, and lent money to his customers. In exchange, his customers provided labor services such as carting, shoemaking, sewing, and blacksmithing. They paid with agricultural produce as well as cash. Elizabeth Southwick kept her accounts in the same book from 1869 to 1884. She included receipts for bills she had paid, notes for money she had lent, and labor contracts with her farmhands. She credited money paid to her for pasturage, cattle, farm produce, wood, hay and boarding (including Pliny Earle 2nd in 1870 and 1875). Richardson's accounts chronicle the prevalence of bartering in a "proto-industrial" economy. His accounts also provide a list of luxury products New Englanders were consuming: chocolate, lemons, tea, and spices. Southwick's nineteenth century accounts were by contrast much more cash-oriented. She advanced money and provided goods to her farmhands, but carefully deducted the cost from their yearly wages. One farm hand, at the end of one year's service, was owed $20.00 by Southwick.
