An account of my quarter bills, charges &c from July 11th 1743 to July 13th 1748 at Harvard College

Handwritten account book kept while Storer was a student at Harvard College. The well-organized volume is arranged by expense type and then date and was updated periodically, usually quarterly. The information offers a glimpse at the expenses of a Harvard student and provides information about the larger community that supported student life. The precise entries indicate the lifelong habits of Storer as a careful and methodical financial manager that would prove so valuable when he served as Harvard's treasurer more than thirty years later. Storer documents accounts with the steward, butler, sweeper, glazier, barber, and lists these individuals by name. The volume also includes notes on expenses for boarding, transportation, wood, and pocket expenses. While most entries do not list specific purchases, Storer provides details on the cost of a Harvard Commencement in 1747 (including the cost of a diploma, money to the President, hiring a house, a boat, a woman, and "2 Negroes"), and a specific accounting of the different food purchased for the event; Storer also lists expenses for an 1748 "supper for the graduates."

Letter from James Otis, Jr. to James Otis, Sr., and portrait print of James Otis Jr., 1743 June 17

Letter from Otis in Boston to his father, James Otis Sr. on June 17, 1743. In the short, half-page letter, Otis asks his father for money to pay for expenses relating to Commencement including the printing of theses, shoes, buckles, and any entertainment. He mentions that he will share entertainment expenses with his classmate Lothrop Russell.

Diary of Thomas Marsh, 1751

Diary kept in an interleaved almanac from 1751. Entries in the diary are brief and sporadic, recording events including travel, visitors, weather, sermons heard, holidays, illnesses and deaths. Occasional expenses are noted, including ones for hay, cider, bottles, shoes, and doctoring. A few dates of college events are noted, including the semi-annual Corporation meeting and Commencement. On the last page is a list of student names, presumably those tutored by Marsh.

Commonplace book of Nathaniel Freeman, 1786-1787

Nathaniel Freeman made entries in this commonplace book between 1786 and 1787, while he was an undergraduate at Harvard College. The book includes the notes Freeman took during three of Hollis Professor Samuel Williams' "Course of Experimental Lectures," and cover Williams' lectures on "The Nature & Properties of Matter," "Attraction & Repulsion," and "The Nature, Kind, & Affections [?] of Motion." These notes also include one diagram. The book also includes forensic compositions on the subjects of capital punishment, the probability of "the immortality of the soul," and "whether there be any disinterested benevolence." It also includes a poem Freeman composed for his uncle, Edmund Freeman; an anecdote about Philojocus and Gripus; an essay called "Character"; a draft of a letter to the Harvard Corporation requesting that, in light of the public debt, the Commencement ceremonies be held privately to lower expenses and exhibit the merits of economy; and an "epistle" to his father, requesting money. This epistle begins: "Most honored sire, / Thy son, poor Nat, in humble strains, / Impell'd by want, thy generous bounty claims."

Preaching Book, 1768-1777

Small soft-cover notebook containing handwritten entries made by Caleb Gannett between 1768 and 1777. The notebook consists of a one-page "An Account of my eating at the Steward's from August 7th, 1772" consisting of a short list kept between August 7 and September 21, 1772 of coffee, milk, tea, and meat consumed; twenty-two pages used as an accounting ledger for personal expenses between 1769 and 1775; and ten pages listing preaching fees received from 1768 to 1777. The entries listing ministerial fees generally follow the format: "April 3. Mr. Eliot to preaching at S. Cambridge 6..15..0."

Letter from Gamaliel Bradford to William Tudor,

One letter regarding penetentiary expenses.

Note of monies received of Mr. J. Codman, John Codman Esq. in account current with William Tudor, Jr.,

Accounts of payment received by John Codman and other firms, as well as expenses incurred by Tudor while he was traveling in Europe as Codman’s agent.

Letter from Samuel Willard, Cambridge, Massachusetts, to William Willard, Petersham, Massachusetts, September 6, 1799

This letter written to his father describes his arrival at Harvard, book expenses, and present financial situation; he also asks his father to build him a writing desk. Willard discusses the family of his uncle, Harvard president Joseph Willard, and his uncle’s health and issues with jaundice.

Letter from Samuel Willard, Cambridge, Massachusetts, to William Willard, Petersham, Massachusetts, November 22, 1799

Willard details his various expenses for food, wood, tuition, and books, and explains his bill payment schedule. He also mentions President Willard and sends best wishes to his mother, brother, and sister.

Letter from Samuel Willard, Harvard College, Cambridge, Massachusetts, to William Willard and Katherine Willard, Petersham, Massachusetts, April 4, 1801

Willard informs his parents of the death of Deacon Fairbank. He assures them that on his return to Cambridge, he was “received with great apparent cordiality both by the government + the president’s family.” He also reports on the health of President Willard, whose health has improved. Willard concludes the letter by asking for money to pay his expenses.

Bill of disbursments [for the] sch[oone]r Lydia : manuscript, 1790

List of ship's expenses between Feb. 7 and May 25; dated at Aux Cayes, (Haiti) May 27, 1790; includes money paid to an interpreter at Tobago, workers for ship maintenance, and various harbor officials; and notation of purchases for goods such as sugar, coffee, rice, tar, food, and rum.

Account book of Andrew Croswell, 1794-1802

Andrew Croswell kept this account book while an undergraduate at Harvard College. It contains entries from 1794, the year he entered, until his graduation in 1798. There is also one entry on the back cover apparently made in 1802. The entries, divided by school term, are very detailed. Croswell indicates the cost of the following, among many other expenses and purchases: transportation, most often to Hingham and Plymouth; payment for "passing the bridge"; candles; hiring a horse; wood and having it cut; laundry; quills and pencils; paper and ink; razors, haircuts, hair ribbons; a trunk; clothing and cloth for trousers; furniture; tickets to the theater; door locks; a bowl and spoon; "batts and balls" and "other necessaries"; tobacco; toothbrushes; shoe and boot repair; fruit; wine, brandy and rum; cheese; coffee and tea; butter; lemons; sugar; and wafers. There are also entries for college-related costs, including the payment of quarter bills, buttery bills, Hasty Pudding Club dues, and a fee to the President of Harvard College related to Croswell's graduation. There are also entries pertaining to the cost of celebrating various special occasions, including Election Day, Christmas Eve, "Independent Day," and George Washington's birthday.

Letters from Timothy Pickering to his brother and father, 1797-1798

These two handwritten letters by Timothy Pickering were written on February 14, 1797 and June 14, 1798 to his brother John Pickering and his father Timothy Pickering, respectively. The letter to his brother, John, discusses mutual friends, classmate Thomas Lee, and John’s recent attendance at a sermon by Dr. Joseph Priestley. The letter from Timothy to his father includes a discussion of Timothy’s expenses and the amount of money needed to pay his debts, a request for new shoes for commencement, the news of Timothy’s invitation to join honor society Phi Beta Kappa, and a few comments on his forensics course at Harvard.

Account book of Daniel Brigham, 1781-1798 (inclusive)

Account book maintained by Dr. Daniel Brigham (1760-1830) for services provided to approximately 180 patients, treated primarily in Northborough, Westborough, and Marlborough, Massachusetts, and surrounding towns between 1781 and 1798. The ledger details the charges for his visits to patients and medicines he prescribed. Common charges included one shilling, four pence for Brigham to visit and administer an emetic or cathartic to a patient. A visit and bloodletting by Brigham cost one patient two shillings, eight pence. He charged six shillings to amputate a toe, and eight pence to extract a tooth. Includes an index to patient names. The ledger also records household and miscellaneous expenses of Brigham.

A bottomless pit: the costs of Crimea’s annexation by Russia. OSW Commentary No. 143, 29.07.2014

The annexation of Crimea has brought the Russian authorities significant dividends, in particular on the domestic stage: it has resulted in an unprecedented social and political consolidation, and strengthened Vladimir Putin’s position after several years of decline in social support for him. It has provided Russia with strategic benefits, giving it broad access to the Black Sea and the military infrastructure on the peninsula, as well as access to natural gas and crude oil reserves. Russia has also taken over numerous assets (including the tourist infrastructure) previously owned by the Ukrainian state. However, the decision itself concerning Moscow’s annexation of Crimea was taken off the cuff, with no calculation of the costs of integrating it with the Russian legal, political and socio-economic space. Russia took over a region that required subsidies from the Ukrainian budget; moreover, the annexation struck at the most important industry of the Crimean economy – tourism. Crimea’s integration with Russia will be a complex process that entails high costs, financial, organisational and social, including multi-billion dollar investments in the modernisation and development of infrastructure, covering the region’s budget deficit, and paying out social benefits. For reasons of prestige and political significance, Moscow is treating Crimea as a showcase region. Russia is determined to prove that the Crimean incorporation will be beneficial for the region’s economy and will raise people’s living standards. However, the expenses triggered by Crimea’s integration will coincide with a deteriorating economic situation in Russia, aggravated by US and EU sanctions, and this may force Russia to postpone or even give up some of its ambitious investments in the peninsula. Some of the integration costs will have to be borne by other Russian regions, even though they already face serious financial problems that have forced them to reduce their own investment programs. Another issue that has come into question is the fulfilment of the Crimean people’s’ expectations concerning the improvement of their living standards, due to the tourist sector’s problems (small-scale tourist services used to be one of the local people’s main sources of income), the rising costs of maintenance, and finally, restrictions of civil rights after the introduction of the more restrictive Russian legislation.