Jayne Fuglister
CLEVELAND STATE UNIVERSITY
and
Robert Bloom
JOHN CARROLL UNIVERSITY
ACCOUNTING RECORDS OF QUAKERS OF WEST FALMOUTH, MASSACHUSETTS (1796-1860): AN ANALYSIS
Abstract: The village of West Falmouth, Massachusetts was settled in the 1660s by William Gifford and other Quakers who came there to avoid persecution. They lived relatively isolated from other settlers in the region. The accounting records of Prince Gifford, Jr. (1771-1853) and Prince Gifford Moore (1812-1885), descendants of William Gifford, are still in existence. This paper provides an analysis of these records, which reflect the simplicity, frugality, honesty, and equality of early West Falmouth Quakers. Littleton’s antecedents of double-entry bookkeeping are applied to explain the use of the single-entry system of accounting by West Falmouth Quakers during the same period that Philadelphia Quakers were using the double-entry system.
This study examines accounting records of early American Quakers in West Falmouth, Massachusetts and analyzes the records within the context of the environmental conditions pre-vailing at the time the records were prepared. West Falmouth Quakers were semi-isolated compared to the Pennsylvania Quakers;1 and, accordingly, the records of the West Falmouth Quakers are considered likely to reflect the religious customs of Quakers in Colonial America. Additionally,
West Falmouth Quaker account-
The authors are grateful for the assistance of Cecelia Lucinda Bowerman, and Harriet Quimby and Hannah Fitts of the Falmouth Historical Society for providing the records analyzed in this paper. Additionally, the authors thank two anonymous referees and Joe McKeon and Marilynn Collins for comments on this paper.
1Evidence that West Falmouth was settled mostly by Quakers, who were thus semi-isolated, is provided in Deyo [1890]:
“In 1678 lands were laid out at Oyster pond; also at Hog Island and great Sipperwisset where the early settlers were William Gifford, Senior; Wil-
Table 1 Giff ord Family Line
William Gifford [ -1687]
John Gifford [1642-1708] William Gifford [1673-1733]
Benjamin Gifford [1703-1788] Prince Gifford [1746-1803]
Prince Gifford, Jr. [1771-1853] Charity Gifford Moore [1794-1813]
— First Quaker in West Falmouth, known as William Gifford ‘of Sandwich.’
— Head of Prince Gifford line.
— Grandson of first Quaker in West Falmouth.
— Father of Prince, Jr. and Maltiah Gifford.
— Brother of Maltiah Gifford
— Died at age eighteen with complica tions from giving birth to Prince Gifford Moore.
Prince Gifford Moore [1812-1885] —
Only child of Charity Gifford Moore and grandson of Prince Gifford, Jr.
ing records are contrasted with those of nearby non-Quaker set-tlers.
The paper focuses on the diverse and primitive accounting records of descendants of William Gifford during the late 18th century and early 19th century. (The Gifford family line is de-picted in Table 1.) Early West Falmouth Quaker accounting practices are examined by studying the minute books and account books of Prince Gifford, Jr. (1771-1853) and Prince Gifford Moore (1812-1885)2 and comparing them with accounting records of non-Quakers in nearby locations at approximately the same time. Littleton’s antecedents of double-entry bookkeeping [1981] are applied to explain the use of the single-entry system by residents of West Falmouth.
liam Gifford, Jr.; John Weeks, and William Weeks.” This is the first recorded beginning of the settlement of West Falmouth, and Quaker names head the list — William Gifford, Sr., having become an inhabitant of Sacconesset ten years before. He was evidently a prominent character and employed in useful services in town as well as in Society affairs. [Deyo, p. 186]
2Records of Lemuel Gifford of Sandwich [1849] and another unknown Quaker of West Falmouth [Unknown Recorder, 1826] were also examined.
HISTORICAL OVERVIEW
The first Quakers in America were Mary Fisher and Ann Austin, who arrived in Boston, Massachusetts from England in 1656. They were immediately expelled from the city because of their religion. Others arrived shortly thereafter, and were persecuted with whippings, mutilation, and imprisonment. Four of them, including one woman, were hanged [Mangelsdorf, 1986]. However, the Quakers persisted, and two of them, Christopher Holder and John Copeland, reached Sandwich, Massachusetts in 1658. Holder and Copeland were later arrested and taken to Barnstable where the magistrates ordered that each of them receive thirty-three lashes from “a new tormenting whip with three cords and knots at the end” [Geoffrey, 1930, p. 25].
In view of the persecution in Boston and Sandwich, many Quakers moved to West Falmouth, a village in the town of Falmouth. William Gifford was among those early settlers, and the first Quaker to settle in West Falmouth [Geoffrey, 1930, p. 38]. So many Quakers settled near William Gifford’s home that in 1720 the first West Falmouth Meeting House, which is the place of worship similar in importance to the Christian Church or Jewish Temple, was built. Although from the beginning Quakers of West Falmouth were active in local government [Mangelsdorf, 1986], many Quakers avoided contact with others, even to the extent of partially isolating themselves from other English settlers in Falmouth. Consequently, the accounting practices of West Falmouth Quakers in the 1800s evolved differently from those of Falmouth residents. Also, since West Falmouth Quakers engaged mostly in small cottage industries, their accounting practices differed from those of the more urban Philadelphia Quaker mer-
Though persecution of Quakers was widespread in the American colonies, it reached its most savage heights in New England. The Puritan reverence for order and the disorder they perceived in Quakerism contributed to their hostility. So did the Puritan emphasis on male authority as contrasted with the Quaker practice of equality between men and women . . . [T]he fear that Quakerism would introduce gender equality must certainly have frightened the Puritans. Since Puritan values, including the idea of the male as the sole authority figure in each household, came to dominate the American culture, this early encounter between Quakerism and Puritanism is particularly relevant [Bacon, 1986, p. 28].
chants, who became well known for their shrewdness in business.4 West Falmouth Quakers, or “Friends” as they referred to themselves, were known for strict adherence to their religious beliefs and for their simple lifestyle. To them, religion came first. Business and other worldly occupations were secondary. Perhaps they were best known for their simplicity, frugality, honesty, and equality — qualities that are reflected in their accounting records.5 Also, since it was a religious imperative that Quakers pay their debts,6 failure to honor debts constituted grounds for expulsion from Friends Meeting:7
One member was put out of the Society for allowing himself to become extended beyond his ability and resources so as to be unable to pay his debts [Quakers in West Falmouth: 1685-1885, p. 8].
Other characteristics of Quakers were that they had no au-thority figures, and thus no salaried preachers;8 they answered only to God. Although they had been persecuted and heavily fined because of their religious beliefs, they were supposed to be tolerant of the beliefs of others.9 Contrasted with the Shakers, who also came from England, the Quakers were more independent as individuals. In Quakerism, the family, not the community, was the smallest social unit. Also, West Falmouth Quakers maintained a scanty subsistence and were not known for their business acumen
4Although the accounting records of more affluent Philadelphia Quakers, such as William Penn, have been analyzed extensively [Dunn, et. al., 1981], little attention has been paid to the records of Quakers of West Falmouth.
These qualities are recommended on religious grounds as being essential to the austere simplicity of life that truth demanded. Although Quakers do not have a formal written creed, their thinking has been recorded in a book referred to as Christian Faith and Practice [London Yearly Meeting, 1973]. The secondary im-portance of business is cited in paragraph 423 of this book; simplicity is discussed in paragraph 433; frugality in paragraph 418; honesty in paragraph 424; and equality in paragraphs 648, 649, 650.
6Paragraph 420, Christian Faith and Practice [London Yearly Meeting, 1973].
7Expulsion from Meeting was analogous to excommunication for Catholics or shunning for Amish. At Meeting, Quakers sat quietly together to hear God’s continuing revelations. Quakers had no ordained ministers, sacrament or official creeds. Meeting was the center for worship.
8Paragraph 423, Christian Faith and Practice [London Yearly Meeting, 1973]. Mangelsdorf [1986] notes that the Quakers’ refusal to pay taxes to support the Congregational church and minister in Falmouth was a significant town issue in the early 1700s.
as were the Shakers at Pleasant Hill, Kentucky [Kreiser and Dare, 1986, p. 20], and other more affluent Quakers in Philadelphia [Dunn et al., 1981].
ANALYSIS OF ACCOUNTING RECORDS OF WEST FALMOUTH QUAKERS
The records examined are 18th and 19th century minute books and account books from the private collections of the Gifford and Bowerman families, early West Falmouth Quakers. The well-preserved records appear on old, brown wrapping paper. Thus, the early Quakers are among America’s first recyclers, a reflection of their frugality.10 To assist the authors in interpreting these records, frequent interviews were held with Cecelia Lucinda Bowerman [1989] and David Douglas [1990], both of West Falmouth Friends Meeting.
Books of Prince Gifford, Jr., (1771-1853)
In many Quaker families, each family member engaged in a different industrious activity, and transactions for separate activities were recorded in separate books. Although whaling was the major industry in nearby Falmouth, most West Falmouth Quakers engaged in small cottage industries such as carpentry and farming. For example, there is a book for all transactions in furniture making. Exhibit 1 shows two pages from this “minute” book, which covers three years and three months, from September 1796 to January 1800 [Gifford, 1796]. During that period Prince Gifford, Jr. prepared records reflecting the construction and sale of fourteen mahogany desks, eight birch desks, three cherry tree desks, three mahogany clock cases, two flytable chairs, six table tops, eight mahogany, tables, ten birch tables, six cherry tree tables, two knife trays, and one birch stand.
The first entry on the left-hand page in Exhibit 1 pertains to the “9th of the 10 m 1796;” i.e., October 9, 1796. The month of the year is numbered, reflecting Quaker simplicity, which precluded them from using what they considered to be pagan names for the days of the week and months of the year [Frost, 1973, p. 193].
10Frugality, it should be noted, has not been an attribute exclusive to Quakers. Puritans were also known for their frugality. For both groups, frugality is a religious tenet. Also, paper was scarce and expensive.
Benjamin Sanford Dr; for the makeing of a Mehogany Desk At 10.0; To Another mehogany Desk at 10.0; Dito A mehogany Clockcase At 10.0.
The amount earned was first entered, and then an “X” was marked below the date of the original entry when the debt was settled. Although the date of cash receipt or other method of payment was not recorded, it is clear that the “X” indicated payment was settled either immediately upon completion of the work or later. This is a single-entry bookkeeping system in form. The second entry is
Credet for cash … 15.0
Dito for three pounds of glue atthirty four cents Pr lb…. 1.0.
This entry is puzzling because it is for the 9th month, even though it is the second entry on the page, after an entry for the 10th month. Apparently, the recordkeeper, though he may have been honest, was somewhat disorganized. Additionally, there is no explanation given for the $15.00 cash payment. This is consistent with other early American records which did not reflect revenue and expense accounts, there being no need to keep records for income tax and external reporting purposes [Kreiser and Dare, 1986, p. 23].
The third entry is:
To two Casteel fiels at twenty two cts….0.22.
“To” generally represents a charge to an account [Kreiser and Dare, 1986, p. 21; Dunn et al, 1981]. However, “to” was not used consistently. For example, in Exhibit 1, “to” and “Dr” (debit) are used in different transactions to reflect charges to the same account, mahogany desks. The “X”s indicate that the transactions were eventually settled, but the precise dates and method of settlement are not determinable.
Prince Gifford, Jr. also kept a minute book to record non-furniture-related transactions [Gifford, 1825]. An example of two pages from this book appears in Exhibit 2. This book also reflects the single-entry system:
4th mo. 10th 1825 … this Day Prince Gifford Jr. Paid Cptn Henry Weeks $10-00 to freight the Sloop Magnet … Maltiah Gifford paid half of the above.
Maltiah was Prince, Jr.’s brother. The two were known as “the brothers with one pocketbook” [Bowerman, 1989], and apparently shared ownership of the Magnet, a small sailing vessel. In the second entry, the third month of 1825, cash was charged when Ephraim Sanford either borrowed from, or lent to, Prince Gifford, Jr. sixty cents for a school bill.12 In the fourth month on the twentieth day, Ephraim Sanford transacted with Prince Gifford and Maltiah Gifford for $1.86 for a half cord of wood. Again the “X”s over the entries mean that the obligations were satisfied. However, consistent with transactions recorded in the minute book for furniture-making, the date and method of payment were not recorded.
Exhibit 3 presents a page from a book entitled Prince Gifford Jr. His Book of Accounts [Gifford, 1811]. This book resembles a ledger because each page shows a running total; i.e., Exhibit 3 shows the itemization of the status of livestock inventory. The entries reflect the use of a common pasture by the West Falmouth Quakers:
We turned 55 old sheep in to the Wood and 27 Lambs … kept at home 12 old sheep and … 7 lambs … turned to Shopquit 11 weathers … the hole number … 112 sheep … turned rems among sheep.
In 1812, the next year, they turned 61 old sheep and 20 lambs into the wood; they kept 10 and 2; turned to shopquit 22 weathers and 1 ram. This totals 116. They also sold some lambs to Joseph Hatch.
Summary of Records of Prince Gifford. Jr. A single-entry bookkeeping system, recording the date of transaction but not the date or method of payment was used by Prince Gifford Jr., An “X” was used to reflect that the account was settled. Since the recorded transactions of Prince Gifford, Jr. were solely with other Quakers, acceptable settlement was quite certain, and thus the date of payment was of little interest or importance. These observations are consistent with single-entry systems found in the record books of Lemuel Gifford [1849] and another, but unknown recorder [Unknown Recorder, 1826].
Littleton sets forth the following “antecedents” or “ingredi-ents” of double-entry bookkeeping [1981, p. 12]:
The Art of Writing, since bookkeeping is first of all a record; Arithmetic, since the mechanical aspect of bookkeeping consists of a sequence of simple computations; Private Property, since bookkeeping is concerned only with recording the facts about property and property rights; Money (i.e., a money economy), since bookkeeping is unnecessary except as it reduces all transactions in properties or property rights to this common denominator; Credit (i.e., incompleted transactions), since there would be little impulse to make any record whatever if all exchanges were completed on the spot; Commerce, since a merely local trade would never have created enough pressure (volume of business) to stimulate men to coordinate diverse ideas into a system; Capital, since without capital commerce would be trivial and credit would be inconceivable [emphasis in original].
There was no need for double-entry bookkeeping since these early Quakers: (1) did not consider credit risk or interest, viewing transactions as essentially complete whether settled for cash, bartered, or promise; (2) generally engaged in small cottage industries and traded locally; and (3) had little capital.
The authors found no financial statements summarizing business operating activities or financial position. According to Littleton [1981, p. 27], a lack of statements is consistent with a single-entry system, which requires no duality because there are no gains or losses from ventured capital, i.e., there are no proprietary calculations in these books. The accounting records were used solely for internal stewardship purposes to keep track of who had what and who owed whom how much. This is markedly different from Shaker records, which did include financial statements [Kreiser and Dare, 1986, p. 24].
Barter was a common mode of exchange, and many obligations were settled at a time subsequent to the transaction. Hence, stewardship was the principal purpose of the records. No evidence is available to indicate how soon debts had to be settled because no specific mention is made of how timely the payment should have been; nor were dates of payment provided. The only record of payment is the “X.” It is not clear from these records whether Quakers would have deemed the date of payment unimportant in dealings with non-Quakers because no such dealings were recorded in the minute books.
Books of Accounts of Maltiah Gifford
Exhibit 4 shows Maltiah’s transactions with his brother Prince, Jr. [Gifford, 1805]. This exhibit resembles a typical 18th century general ledger accounts receivable account, apart from the “X”s. The left page contains the debits and the right page the “Contray Credit.” Also Maltiah recorded the date the account was settled:
29th day 12 mo… Prince Gifford Jr. Cr. 31.10… $31.10
Entries are still marked with an X indicating payment, as in the single-entry system used by Prince, Jr. The numbers at the top of the page imply that Maltiah used a numerical indexing system in his ledger. Generally, it appears that Maltiah was more methodical than his brother, Prince, Jr. An analysis of other entries shows that Maltiah transacted with other Quakers in West Falmouth as well as non-Quakers in nearby Falmouth. His non-Quaker associations may have caused him to view business and business accounts as more important than Prince, Jr. viewed them.
Books of Prince G. Moore (1812-1885)
Exhibit 5 shows an example from the account book of Prince Gifford’s grandson, Prince G. Moore [1845]. The transactions represent fees earned for visiting and evaluating schools in various school districts in the Town of Falmouth. The payment is “By cash from Treasurer” of the Town of Falmouth. The record shows that Prince G. Moore transacted more than his grandfather with Falmouth residents. Nevertheless, consistent with the Quakers, Prince G. Moore recorded only the transaction date, not the date the account was settled. In contrast to Quakers who traded with each other, this record of transactions with non-Quakers does not use the “X” to mark settlement of the account.
In his “Record Book,” Prince G. Moore recorded the names of individuals with whom he transacted [Moore, 1860], such records representing the analog of modern accounts receivable subsidiary ledgers. In Exhibit 6, the account of John Weeks, a fellow Quaker, is shown. Prince rented oxen and horses and sold wood, potatoes, and other items to John Weeks, totaling $14.86. The transactions are dated only by year (I860), not day and month. The settlement date is not recorded, which is consistent throughout the book and with the practice of most earlier West Falmouth Quakers. The lines through the entry verify that the account was settled.14 The credit or payment highlights the importance of the barter system: “Credit by 14 1/2 hours work … 9.64.” John Weeks thus earned about 67 cents per hour.
Summary of West Falmouth Quaker Records
The accounting records of Prince Gifford, Jr. reflect relative social and business isolation. He used a single-entry system, only recorded the transaction date and not the date of settlement, and drew “X”s through transactions to indicate that settlement was made. In contrast to his brother, Prince Gifford, Jr., Maltiah Gifford transacted and associated more with non-Quakers. Maltiah recorded both the date of transaction and date of payment or settlement, but also drew “X”s through settled transactions. Thus Maltiah combined Quaker and non-Quaker customs. Prince G. Moore, Prince Gifford’s grandson, also traded with both Quakers and non-Quakers. In his transactions with West Falmouth Quakers, Prince G. Moore drew lines through each entry to verify that the account was settled. He did not draw lines through transactions with non-Quakers. True to his Quaker tradition, Prince G. Moore did not record the date of payment.
ACCOUNTING RECORDS OF NEARBY NON-QUAKERS
In contrast to West Falmouth Quaker records, non-Quaker records are neatly bound, non-recycled ledgers and journals.
David Crow el, Jr., a Non-Quaker Living in West Falmouth
Exhibit 7 shows recorded transactions between David Crowel, Jr. and Prince Gifford, Jr. during 1799 [Crowel, 1797]. Notice that the English pound is the currency used; whereas entries from the same period, i.e., entries from Prince Gifford, Jr.’s book for furniture-making from 1796-1800 were recorded only in U.S. dollars.
l4This comment is attributed to C. L. Bowerman (1989). Throughout this record book there were lines drawn through entries, but no “X”s.
15At the time, at least three currencies were used: American, English, and Spanish [The World Book Encyclopedia, 1966, p. 594].
Another contrast between Prince, Jr.’s and David, Jr.’s books is that David used months by name, instead of by number as was the Quaker custom. In Crowd’s books of account, “X”s are not marked through entries; instead the date of the cash payment is clearly recorded.
1797 August 9th By Cash 10/6..
However, it is puzzling to note that the date of the original transaction is not recorded. It appears that, in contrast to West Falmouth Quakers who recorded the transaction date, non-Quakers during the 18th century recorded only the settlement date. The non-Quakers may have viewed the uncertainty of cash collection to be resolved only when the cash was actually collected because they were not bound by religion to pay their debts. Neither West Falmouth Quakers nor non-Quakers recognized the significance of the interval between the transaction date and settlement date during the eighteenth century; i.e., both dates are not recorded.
Watson Shiverick, a Non-Quaker Living in Falmouth
Watson Shiverick kept a “Store Book” for his general store in Falmouth [Shiverick, 1828], a page from which appears in Exhibit 8. The record is typical of other Falmouth small business records of the time. The recorded transaction is with Josiah Jackson, and the date is December 23, 1828. The entry shows that this account was partially settled with a note and contrasts to the eighteenth-century records of West Falmouth Quakers, who generally did not accept notes in payment of receivables in the normal course of trade; nor did they charge interest on receivables.
An additional contrast is evidenced by another entry in the Store Book of Watson Shiverick. An entry to the account of William D. Smith recorded both the transaction and settlement dates. The credit was:
credit by cash and Negro hired for 3 weeks in full .. . 23.81 1/4.
The Negro was an indentured servant. In Quaker records of the same period, there is no evidence that indentured servants were used because Quakers were proponents of racial and sexual equality, and did not believe in owning servants. Quakers had hired help, but not indentured servants.
Fuglister and Bloom: Accounting Records of Quakers
Summary of West Falmouth and Falmouth Records
Table 2 summarizes the observations on each of the eight Exhibits. All Quakers used the “X” to record settlement of transactions with other Quakers. Prince Gifford, Jr., used a single-entry accounting system marking an “X” to indicate that obligations were settled. Prince Gifford, Jr.’s brother, Maltiah also marked payment with Quakers with an “X.” Prince Gifford, Jr.’s, grandson, Prince G. Moore used the “X” to indicate settlement on his transactions with other Quakers but not in his transactions with non-Quakers. The “X”s show the importance Quakers placed on paying their debts. Non-Quakers did not use the “X” to indicate settlement.
When only one date, i.e., either the transaction date or the payment date, was recorded, West Falmouth Quakers recorded the transaction date, and Falmouth residents recorded the pay-ment date. This may reflect the difference in religion. Quakers strictly adhered to the requirement that they pay their debts in a
Table 2 Summary of Exhibits
Trans-
First X Was action Payment
Exhibit Year Books of: Used Date Date
WEST FALMOUTH QUAKERS:
1 1796 Prince Gifford, Jr. X X
2 1825 Ditto X X
3 1812 Ditto (ledger) N/A N/A
4 1805 Maltiah Gifford X X X
5 1845 Prince G.Moore
(transactions with
non-Quakers) X
6 1860 Prince G. Moore
(transactions with
Quakers) X** X*
FALMOUTH RESIDENTS:
7 1799 David Crowel X
8 1826 Shiverick X X
**Prince G. Moore drew lines through settled transactions, instead of crossing them with X. Transactions were dated by year only.
timely fashion and thus there was little uncertainty of collec-tion.
When Falmouth residents began accepting notes to settle trade accounts, they recorded the transaction date as well as the payment date. This reflects their appreciation of interest. In contrast, Quakers of the period did not charge interest.
The accounting records of the West Falmouth, Massachusetts Quakers reflect a simple lifestyle in which frugality, equality, simplicity, and honesty prevailed. Frugality is reflected by the recycled paper on which Quakers kept their accounting records. Failure to accept the labor of indentured servants as barter, at a time when non-Quakers in nearby Falmouth did so, is consistent with equality. Simplicity and honesty are reflected because, in their dealings with each other, they recorded only the date of the transaction and marked settlement with an “X.” These records of Quakers in West Falmouth are simple and more primitive in comparison to the records of contemporary Quakers in Philadelphia. Contrasted to West Falmouth Quakers, Philadelphia Quakers used double-entry accounting as early as the 1670s, which reflects the fact that Philadelphia Quakers were generally more worldly and successful in business.
Finally, the records of West Falmouth Quakers support Littleton’s hypothesis that a single-entry accounting system will exist (1) when there is no credit or interest because transactions are viewed as complete whether settled for cash, barter, or promise; (2) when the trade is local; and (3) when there is little capital-based industry.
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