Research

Scope and Content Note

The series consists of ledger accounts of students and some special accounts of the institution. They were kept in accordance with Chapter 587 of the Laws of 1865. That law established the institution, required its officials to keep full and complete records, and authorized placement of indigent pupils from the counties proportionally, with each county paying an annual fee for upkeep and support. Later, Chapter 744 of the Laws of 1867 and Chapter 463 of the Laws of 1873 defined the objectives of the institution and provided for its management of charges made against county accounts.

The ledgers record receipts and disbursements, most relating to the purchase or repair of clothing or other personal items. Each posting includes an account (usually student) name, the date, a brief description, transaction amount, and the page number of the associated journal entry (in series B0435, Journal Accounts of Students). Dated transactions are listed separately for each account and then totaled. Typically there is one page per account. There are a few charges under the headings "Bead Account" and "Broom Account." Sometimes a county and/or city name also appears on the account heading.