Sample Collection – 1898 Accounting Ledger & Supporting Documents

Overview

The sample_collection directory houses a small but valuable set of primary source materials from the late 19th century. At its core is an 1898 accounting ledger that provides a snapshot of financial activity during that year. Accompanying the ledger are four high‑resolution images that appear to be scanned copies or photographs of the ledger page itself and two related documents. The collection is sourced from PINAX and is currently in fair condition, with visible water damage on the corners of the ledger.

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Ledger Details

• Title: Accounting Ledger
• Date: 1898
• Language: English
• Subjects: accounting, ledger, financial records
• Condition: Fair; water‑damaged corners
• Source: PINAX
• Access URL: PLACEHOLDER (to be updated with a permanent link)

This ledger likely belonged to a small business or a personal account book. The entries, while not reproduced here, would provide insight into the economic activities of the period, such as sales, purchases, wages, and other expenditures.

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Visual Documentation

| File | Format | Size (MB) | Filename | Notes | |------|--------|-----------|----------|-------| | 2 | JPEG | 19 | `photo.jpg` | A color photograph, possibly a front‑view of the ledger or its surroundings. | | 3 | TIFF | 20 | `document_02.tiff` | High‑resolution scan of a related document (perhaps a receipt or a supplementary ledger). | | 4 | TIFF | 20 | `ledger_page.tiff` | Direct scan of the ledger page, offering a clear view of the entries. | | 5 | TIFF | 20 | `document_01.tiff` | Another high‑resolution scan, likely a complementary document (e.g., a cover sheet or a related correspondence). |

All images are hosted on the Arke Institute CDN and are available for download or viewing via the provided URLs.

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Provenance & Rights

• Institution: Not specified (blank in the metadata).
• Creator: Not specified.
• Rights: No rights statement provided; the collection should be treated as public domain unless otherwise noted.
• Place: No location metadata recorded.

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Historical Significance

The ledger offers a rare glimpse into everyday financial record‑keeping at the turn of the century. When paired with the accompanying documents, researchers can reconstruct transaction flows, assess the economic health of the entity, and contextualize it within broader historical events of the 1890s. The water damage, while a preservation concern, also tells a story about the ledger’s handling and storage over time.

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Suggested Uses

• Academic Research: Economic historians, archivists, or genealogists studying local commerce.
• Digital Humanities Projects: OCR and digitization of ledger entries for searchable databases.
• Educational Materials: Case studies in accounting history or archival science.

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Next Steps

Rights Verification: Confirm public domain status or secure permissions if needed.

Metadata Enrichment: Add creator, institution, and place fields once available.

Digital Preservation: Create a master archival copy and a web‑ready derivative for public access.

Cataloging: Integrate the items into a broader archival system with appropriate subject headings and controlled vocabularies.

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Structured Metadata (JSON)

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