Research


Scope and Content Note

These volumes document operating expenses for nearly the entire period during which the House of Refuge was open. Early volumes include transaction number; date of transaction; vendor; itemized description of goods or services purchased along with cost; general category of expense; and total amount of transaction. Categories of expenses in daybooks prior to 1898 typically include manufacturing, food and provisions, fuel and light, clothing, furniture, salary or payroll, building and repairs, school, hospital, telephone and telegraph, ferry, and laundry.

Beginning in 1898, expenses were recorded in larger accounting journals. These volumes include columns with pre-printed headings corresponding to individual expense categories. Itemized descriptions of goods or services purchased are recorded in a column entitled "Day Book and Journal Entries." Cash receipts and appropriations are also included in these later volumes. Expense categories in these volumes are similar to earlier volumes, with some additions such as expenses of managers; traveling expenses; transportation of inmates; shop; farm and garden; roads, grounds, and walks; power and water; general administration; and fixed charges and contributions.