Offered here is an original, multi-page handwritten farm labor and account ledger dating from 1838–1839, documenting the wages, provisions, and daily labor of Amos Lippitt, a rural New England laborer active in the late 1830s.
This manuscript records cash payments, food allowances, cider, firewood, and day labor, and concludes with a clear settlement notation indicating the account was “made even” and fully paid. The document represents a complete working account rather than a fragment, which is increasingly uncommon.
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Historical Context
Based on surname geography, labor patterns, wages, and goods recorded, this account almost certainly originates in northwestern Rhode Island or adjacent southeastern Massachusetts, most plausibly the Scituate–Smithfield–Glocester, Providence County, RI region.
The Lippitt family is deeply rooted in Rhode Island history, and collateral family members frequently appear in agricultural and tenant labor roles during this period. The work described—rail splitting, wood chopping, orchard clearing, mowing, brush burning, hauling firewood—is entirely consistent with upland New England farming communities of the late 1830s.
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People Named in the Ledger
• Amos Lippitt – primary laborer and account holder
• Sam Dalley – intermediary receiving cash on Amos’s behalf
• Britton – repeatedly referenced, likely a local merchant or neighbor
• B. Daily – recipient of cider
• C. Whitman – shoemaker or tradesman paid for “hair boots” (fur-lined winter footwear)
These names appear directly in the manuscript and are not speculative.
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What the Ledger Records
This account documents real, everyday rural life, including:
• Daily and half-day wages (typically 25¢–75¢)
• Cash advances and repayments
• Pork, potatoes, onions, rye, cider
• Firewood by the cord
• Orchard work, chopping, rail splitting, mowing
• Winter provisioning (boots, wood)
• Seasonal labor patterns
• Final settlement note confirming the account was paid in full
This is an excellent primary source for:
• Genealogists
• Social historians
• Labor and wage historians
• Collectors of early American manuscripts
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Notable Settlement Note
One page bears a clear handwritten statement:
“Made even on this account – I settled up”
This confirms the ledger was actively used and formally closed, adding significant historical completeness and authenticity.
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Physical Description
• Original ink on laid paper
• Multiple folded manuscript pages (as shown)
• Period handwriting throughout
• Wear consistent with age and use
• No restoration or cleaning
• 100% original condition
Please review all images carefully; they form part of the description.
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Why This Piece Matters
Unlike diaries or isolated receipts, this is a working economic record, showing how laborers were paid, fed, and provisioned in pre-industrial New England. Documents like this rarely survive intact and are increasingly sought after by collectors and institutions.
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Guaranteed Authenticity
This item is guaranteed original to the period (1838–1839). It is not a reproduction.
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Shipping
Shipped flat, well protected, with tracking. Combined shipping available.
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