Samuel Cabot, Jr.
Ledger, 1814-1821

Mss: 766

Historical Note:

Samuel Cabot, Jr., born in Boston on December 21, 1784, trained for the family ancestral career of foreign commerce. At age nineteen he went to sea and settled at Isle of France to learn the East India trade. In 1806, Samuel Cabot, Jr. returned to the United States and formed a partnership with Samuel Hazard of Philadelphia. Moving to Philadelphia, Cabot and Hazard worked as wholesale commission agents. Leaving Hazard in Philadelphia, Cabot returned to Boston in 1808 and serviced the Boston market for the partnership. After his marriage in 1812, Samuel Cabot formed a partnership with his brother, Joseph, and John W. Perit of Philadelphia. Based in Philadelphia, Perit and Cabot maintained a Boston office with Samuel Cabot as their representative. In 1817, Samuel Cabot formed another partnership with his brother-in-law, Thomas H. Perkins, and the latter's cousin, James Perkins. This additional family partnership, Samuel Cabot and James & T. H. Perkins' Sons & Company, brought substantial income to all concerned through the China trade. By the mid-1820s, Samuel Cabot removed himself from Perit and Cabot. He retired from active business in 1838 and spent the rest of his life investing the abundant proceeds from his merchant days. Samuel Cabot, Jr. died in 1863.

Scope and Content:

This collection consists of one ledger containing two hundred sixty pages of accounts from 1814 to 1824. At a later date, the first forty pages were used as a scrapbook with 1860s newspaper clippings pertaining to the Civil War pasted over the accounts. Beginning on page 41, the accounts remain as originally written and include both debits and credits. Representative names for the accounts include: Sales; Our One Quarter Sch. Happy Couple; George G. Lee; Joseph Cabot's Expense Account; Third Voyage Bark Pedler; Samuel Cabot; Commissions; James and Thomas H. Perkins; Shipment of Pacific to St. Domingo; Shipment of Schooner Juno; John W. Perit; Perit and Cabot; Oliver, Borland & Abbott; Ebenezer Stocker; William Stephens; Coffee Purchase; Francis Oliver; Sales of Sugar; Thomas Lee; Frederick Cabot; Ship Amistad; Shipment to Alexandria; Shipment of Schooner Sukey; James Perkins, Jr.; Merchandize; Notes Payable; Thomas Hollingsworth; Hall & Russell; Shipment for schooner Victory; Plimpton & Marett; William Dodd; Cash; Farm at Temple; William Appleton; Andrew Cunningham; schooner William; Thomas Thaxter; Lemons for schooner Miller; George Pearle; John Hancock; Bridge & Beale; William Tuck; Peter Windsor; Leon Blain; John Bromfield, John Anderson and others.

Provenance : Gift of Philip Cabot, 1937

Amount: 1 volume