Butler's accounts for the Classes of 1789-1794, 1789-1799

The marbled-paper-covered book contains two sections written by Butlers Thomas Adams and Samuel Shapleigh: a two column debit and credit entry section for students in the Classes of 1789 through 1794, with additions made through June 1791, and at the end of the volume a two page "Account of monies paid out as Atty. to T. Adams" for 1791 with lenders' names and amounts.

A Book of Accounts beginning Feb. 26 1791, 1791-1799

The marbled-hardcover book contains three sections: a two column debit and credit entry section for students and tutors, a list of "the Bills of the Senior Class calculated" for 1793 and 1794, and at the end of the volume a personal accounting of expenses from February 1797 through January 1799 kept by Shapleigh during the time he was Harvard's Librarian, for services including mending, wood hauling, and "To Miss Morie for cleaning windows & washing sheets," as well as purchases such as books, coffee, and theater tickets.

Extract from legislation passed 1799 February 7

One fragment of a leaf containing a handwritten extract from unidentified legislation stipulating that a section of the bill "should not be so construed as to exempt" the real estate of the College or its officers from payment of local taxes beyond that exempted in the Charter of 1650 and the state Constitution. The text includes the note, "passed 7 Feb'y --99" and presumably refers to the bill referenced in President Willard's letter to Samuel Phillips that "passed the House, and is now before the Senate." The section did not become part of the tax law.

First Draught of substitute, [1799 February]

One folio-sized leaf containing a handwritten draft of the substitute clause providing Cambridge a year to provide evidence that Harvard exceeded £500 in real estate income. The clause was included in the annual tax act, approved on February 28, 1799 (Chapter 75).

Substitute, [1799 February]

Fragment of paper containing a handwritten copy of the substitute clause. The clause was included in the annual tax act, approved on February 28, 1799 (Chapter 75).

New Draught of a Bill, [1799]

One folio-sized leaf containing a handwritten draft of a bill section regarding the College's amount of tax-exempt real estate income, with the income values left blank.

[Yearly account statement from 1785 to 1799 January]

One folio-sized leaf containing a handwritten unidentified statement with calculations by year between June 1785 through January 1799. The entries include a yearly figure and "deduct" amounts, and amounts include cents suggesting the figures represent income or repair amounts, as opposed to rents.

A Catalogue of estates in Cambridge belonging to Harvard College, 1799 January 11

Two folio-sized leaves containing a handwritten list of Cambridge real estate belonging to Harvard and the amount of related rents, signed by President Willard.

No. 1 Acct. of Estate belonging to Harvard College January 1799

Two folio-sized leaves containing a one-page handwritten list and description of the College real estate.

No. 2 College Funds, 1799

One folio-sized leaf containing a handwritten accounting statement of the appropriated and unappropriated income from the Charles River and West Boston bridges and real estate of the College.

No. 2 Extract from the Charter of 1650, [1799]

Two octavo-sized leaves containing a one-page handwritten copy of the section of the Charter of 1650 providing tax exemptions to Harvard College officers. The transcription is signed as a "True copy" by President Willard.

No. 5 Copy of Treasurer's Account of Rents &c, [1799]

Two folio-sized leaves containing a one-page handwritten list of the "Accounts of Houses in Cambridge belonging to the College" with purchase dates between 1790 and 1795, sale prices, and rent amounts, and a list of repair amounts. The statements are attested by Ebenezer Storer, the College Treasurer.

No. 6 Rough Draught of Memorial of Col. Officers, [1799 February]

Four folio-sized leaves containing a handwritten draft of a petition to the Massachusetts General Court from the Harvard President and Professors regarding the addition of a clause in a pending tax act denying tax exemptions to the Harvard College officers. The petition specifically responds to the statements in the January 1799 memorial of the Committee of the Town of Cambridge.

No. 7 Answer from Committee of Cambridge to Memorial of President & Professors of H. College, Copy 1799 February

Four octavo-sized leaves containing a handwritten copy of a detailed response by the Committee of the Town of Cambridge (comprised of James Winthrop, William Winthrop, and Ebenezer Stedman) to the memorial of Harvard College officers to the Massachusetts General Court.

8. Statement of Facts &c, [1799]

One folio-sized leaf containing a handwritten statement of accounting figures titled "Statement of Facts and Modern Estimates: Monies annually paid by or in behalf of the University in Cambridge."