Research

Scope and Content Note

These are records of payments made by the institution to employees and to businesses or individuals who supplied goods or services.

The series contains three types of records: 1. Pay Rolls providing voucher number, name of employee, position (e.g. superintendent, teacher. chaplain, physician), signature of employee indicating receipt of payment, amount paid, and total paid to employees listed; 2. Invoices providing voucher number, date of purchase of each item or service, items or services purchased, total amount paid, date invoice paid, and name of business or individual paid; and 3. Abstracts of accounts (summaries of expenses for the preceding month) providing month, voucher number, to whom paid or purpose (e.g. pay roll; company name), for what paid (e.g. salaries; coal; meat), total paid on each voucher,

and total paid for the month. Bylaws of the institution required the Business Department to keep records of all expenditures.