B. Miscellaneous accounting statements, 1781-1819

This subseries contains five one-page account statements consisting of "Col. Marshall's Account" for 1781 to 1790; washing charges in 1800; payments in 1807 and 1808 to "Mrs. C."; credits and debits for 1812-1813; and a statement of money received from the Pemberton Fund between 1812 and 1819.

Daily pocket journal of John and Hannah Winthrop, 1766-1779

Small printed daily pocket journal repurposed by both John and Hannah between 1766 and 1779 to record household accounts including livestock pasturing, income received, and payments to servants, merchants, and tradesmen for food, livestock, clothing, linen, etc. Many of the pages are unused. The January-April pages contain account records from 1766-1779, one page in June has a few accounting notes from September 1779, the rest of June-November is empty, and three books are listed on a November page. The last three calendar pages contain lists of books in Hannah's handwriting dated 1773 and August 1768.

Ledger for the Classes of 1703-1718, 1703-1731

The parchment-bound hardcover folio volume contains accounts for Fellows, Tutors, the President, and members of the Classes of 1703-1718. Payments were often made with bills of credit, money, and notes. The Steward's accounts with the College are interspersed in the volume.

Audited accounts, 1713-1745

The parchment-bound hardcover folio volume contains the Steward's accounts with the College from March 20, 1712/13 through August 9, 1745. The accounts are arranged as Harvard College's debits to the Steward with entries listing the Steward's expenses for students, salaries, and provisions and equipment, and the Steward's credits collected from the quarterly bills, arranged by type of charge (such as study rent, payments from the Butler, and repairs).

Annotated almanac, 1780

Almanac interleaved with pages containing sporadic entries documenting household activities and accounts, payments from boarders, and a list of baptisms and burials. On the last interleaved page there is an entry for May 19 of "a marvellous darkness over spread the whole horizon which oblidgd us to burn candles for near three hours such a phenomenon not remembered by the oldest person living."

Committee notebook, ca. 1798

Small paper notebook containing handwritten facts and figures documenting the benefits received by the town of Cambridge from the College. The notebook contains much of the same information in the Committee notebook (HUM 79 Box 1, Folder 55). Most entries list financial benefits such as the College's payments to local tradesman, the schoolmaster, and the first parish minister, as well as income received by local merchants and boarding houses from College students and officers. The cover is inscribed "Committee."

"P" notebook, 1799

Small paper notebook containing handwritten facts and figures documenting the benefits received by the town of Cambridge from the College. The notebook contains much of the same information in the Committee notebook (HUM 79 Box 1, Folder 52). Most entries list financial benefits such as the College's payments to local tradesman, the schoolmaster, and the first parish minister, as well as income received by local merchants and boarding houses from College students and officers. The cover is inscribed "P."

Paid to Inhabitants of Cambridge For Supplies in the Hall, [1799 June]

One octavo-sized folded leaf containing a short handwritten list of payments made to Cambridge for supplies between 1796 and 1799.

Bond of Samuel Shapleigh to Ebenezer Bradish, July 1, 1793

Although it is known that Bradish was a tavern keeper in Cambridge, the circumstances precipitating this bond are unclear. Shapleigh's name has been cut out from the bottom of the document. It was "signed, sealed and delivered" in the presence of John Warland and Raham Richardson. Annotations on the verso indicate payments made in 1795 and 1796.

C. Daily pocket journal of John and Hannah Winthrop, 1766-1779

Small printed daily pocket journal repurposed by both John and Hannah between 1766 and 1779 to record household accounts including livestock pasturing, income received, and payments to servants, merchants, and tradesmen for food, livestock, clothing, linen, etc. Many of the pages are unused. The January-April pages contain account records from 1766-1779, one page in June has a few accounting notes from September 1779, the rest of June-November is empty, and three books are listed on a November page. The last three calendar pages contain lists of books in Hannah's handwriting dated 1773 and August 1768.

Justice of the peace docket books, 1769-1808

A collection of notebooks in which Hubbard recorded both legal and personal transactions in detail, including: writs, arrests, wills, boundary disputes, damages awarded in court cases over which he presided, various payments and expenses, etc. Also included are three notebooks kept by his nephew James Hubbard, who inherited Joshua Hubbard's farm; these primarily record the sale of cider and vinegar from his farm, costs of hired labor, and bank loans.

Account book, ca. 1783-1820

Oblong notebook recording payments by William Bridge to various parties in Chelmsford, Tyngsborough, Groton and Dunstable, in Middlesex County, Massachusetts in the early 19th century. Bridge also records legal duties such as serving writs, and activities such as making hay and slaughtering livestock for or with other individuals which may indicate debt and payment. Elsewhere he records the birthdates of himself and his siblings and the deaths of his parents. Also included is a recipe to cure an ailing horse.

Account book of Benjamin Gale, 1740-1748 (inclusive)

Ledger containing lists of patient names and payments to Dr. Benjamin Gale (1715-1790) of Killingworth (now Clinton), Connecticut, primarily in 1743. Entries mostly included charges for "sundry" items and visits to patients by Gale, who accepted both cash and payment-in-kind.

Doctor Daniel Brigham's Book, 1789-1810 (inclusive)

Ledger maintained by Dr. Daniel Brigham (1760-1837) containing financial accounts for medical patients treated primarily in Northborough, Westborough, and Marlborough, Massachusetts from 1789 to 1837. The ledger details the charges for medical services and the corresponding payments, often made by payment-in-kind. Common charges included a shilling for a visit and administration of cathartics, emetics, or anodynes. Extraction of a tooth cost eight pence, and Brigham charged one woman nine shillings for delivering her son. A number of entries are obscured by pasted-in newspaper articles.

Introducing more equity in the CAP: a difficult challenge. Egmont Paper #55, June 2012

[From the Introduction]. The main question addressed by this paper is how to reach a more equitable distribution of CAP’s payments pragmatically, politically and economically? Pragmatically, the CAP is a multi-functional policy, which has to combine different goals, i.e. to be more equitable, green and market-oriented. However, these objectives are not always compatible and require trade-offs. Politically, regarding the CAP’s significant share (40%) of the EU budget and the current public debt crisis, Member States are most likely to keep their attention on the juste retour calculations rather than the promotion of the European public interest in the EU negotiations. Economically, reaching a more equitable distribution of payments should be achieved without significant disruptive changes that could have serious consequences on the costs and benefits of the agricultural sector in the EU. Considering these elements, it is already clear that reaching a more equitable distribution of CAP’s payments represents a difficult challenge.