| Description | Among the records listed as "Other firms’ records" (MS 3782/5) will be found a Ledger and a Journal, covering the period from 1805 to 1818, which apparently relate to the Rolling Mill. It appears that at that period the accounts of the Rolling Mill were separate from those of the Mint, but the point remains unclear.
At the beginning of 1825 a new set of books was opened for the Rolling Mill, comprising a Tradesmen’s Ledger (or Invoice Book), a Customers’ Ledger, a Journal, and a Day Book. By this time the Rolling Mill accounts appear to have been incorporated with those of the Mint, and these books were probably related in some way to the Mint Ledger—which, however, does not survive. The Journal and the first Day Book (1825-1833) are not extant. The Day Book may be considered as both an "operational" and a "financial" record, as it records, on the one hand, weights of metal received and of scrap metal sent out, and, on the other, monetary amounts of charges for rolling metal. Consequently it contains cross-references both to the (Rolling Mill) Journal and to the Copper Journal (see below).
The Ledger contains references to an earlier Ledger, and a Wages Book (not apparently the Mint Wages Book); and there are references to a book apparently kept by William H. Remmett (possibly the Rolling Mill Cash Book) in the Mint Accounts. But these volumes are not extant. An Inventory of the Rolling Mill made in 1841 will be found among the Inventories (see the description above). |