Cost of Constructing and Outfitting the Ship Charles W. Morgan

In the past, some writers have set down what they asserted were the exact costs of constructing and outfitting this or that vessel, including the Charles W. Morgan. A thorough and careful examination of the account books of Charles W. Morgan, certainly the most authoritative source, in the Free Public Library at New Bedford, Massachusetts, reveals that it is impossible to determine the precise cost of construction or that of outfitting the Morgan. It is possible, however, to derive a total figure and approximate amounts for construction and outfitting.

The way in which certain entries were made in Morgan’s account books make it impossible, in some cases, to say what portion of an entry is for construction and what portion is for outfitting. Most of the entries present no problem. For example, casks, foodstuffs, and whale boats are clearly outfits; whereas timber, lumber, and copper bolts and nails are certainly used in constructing a vessel. When one encounters a single entry for copper, duck, iron, cordage, hoops, and casks, totaling over $9000, problems begin to arise. Hoops and casks are outfits, but how does one determine what portion of $9000 they constitute? The other items can be either outfits or construction materials. The copper, duck, iron, or cordage used in the original installation of sheathing, sails, iron work, or rigging should probably be considered as construction materials; but the portion of each of the commodities which is taken on board the vessel to be used at sea as needed is classified as outfits. There appears to be no way to determine what portion of the charge is for original installation and what portion was carried alone to be used as the need arose. In the case of the entry of over $9000, the entire amount was entered under outfits in the record given below. The reader will note under whaling apparatus–try works, that the try pots and anchors are listed together. This makes the cost of the try works disproportionately large. To have listed the charge elsewhere, would have made the cost of the try works disproportionately small. There was no way to determine what part of the total charge was for anchors and what part was for the try pots. One entry for blacksmith work includes charges for iron work, harpoons, and lances. Part of the total should be under construction and part under outfits. It was impossible to determine how the figure should be divided; the whole amount was entered under construction. Other examples of this problem could be pointed out, but they would not clarify the matter any further than do the above three examples.

One peculiar thing that the reader will notice in the records below is the frequent use of the term”&c” by Morgan’s bookkeepers. One wonders what today’s Internal Revenue Service would think of this practice were a businessman to use the term on his expense account. The use of the term further complicates the problem discussed in the paragraph above, since “&c” could mean almost anything.

In going through Morgan’s various account books, the compiler of this Bulletin noted three discrepancies in entries in the ledger and cashbook. For example, an entry in the cashbook for caulking was given as $54.50. In comparing this entry with the entry in the ledger, it was found that the amount in the latter volume was given as $112.19. No explanation can be given for this. Each of the three discrepancies has been noted, and the total amount of the difference has been entered under miscellaneous construction.

Scattered through Morgan’s cashbook during the period 1840-1842 are several entries for money paid to “J. & Z. Hillman”. None of these are posted in the ledger for the same period as being charged against the new ship Charles W. Morgan. It must be assumed that these payments were for something other than work on this vessel. The Hillman brothers did own shares in some of the vessels they built. Perhaps Morgan was paying them portions of the earnings of those vessels or for work done on other vessels at previous times.

Where a reference is made below to an entry in “Journal C”, one may also find, in many cases, a similar entry in “Waste book H”. Not all the entries are duplicated, and no effort has been made to determine which ones have been, and which ones have not been, repeated. The figures were apparently first entered in the waste book and then in the journal. Occasionally the waste book entries contain details which were not copied into the journal. Also, identical entries are not always entered in both volumes under the same date.

The figures as given below for construction and outfits are considerably different from those given by previous compilers. The amount given for construction has usually been much greater than that for outfits. In the figures given below, there is very little difference between the two amounts. In insuring the Morgan for her first voyage, Morgan valued the ship at $23,000 and the outfits at $23,000. This would seem to indicate that the two amounts should be about equal. [Journal C., p. 505, 9-10-1841]

The grand total of $52,786.67 given below is somewhat misleading. The ship was first charged the full amount for all timber and lumber which was purchased. Later, she was credited with some of the timber and lumber which was left over and sold. Similar practices for other items probably helped swell the figure for the grand total. The actual cash charges against the several owners of the vessel totaled $48,849.85. This figure probably represents a truer total cost than does $52,786.67. The larger of the two figures is given below because that is the sum total of all the charges against the ship for construction and outfitting as well as the sum total of all credits to the ship, including payments from the owners and credits for surplus construction materials sold.

It will be noted that the earliest entry below is dated December 23, 1840. This cash payment for 109 feet of timber probably represents the purchase of the keel timbers. Thus it may be assumed that the keel was laid in late December, 1840, or early January, 1841. By mid-February between fifteen and twenty men were at work on the ship. On or about February 24, 1841, the workmen began to raise the frames. Work was suspended for several days in April because of a dispute between workmen and employers over the length of the work day. This dispute affected all work in New Bedford not just the work on Morgan’s ship. The workmen wanted the day reduced to ten hours, whereas the employers wanted to continue the old system–probably sunrise to sunset. They eventually compromised upon a work day of ten and one half hours. Construction of the ship was pushed along, and she was launched on July 21, 1841, with a large crowd in attendance. Shortly after the launching, the vessel was given the name Charles W. Morgan by Morgan’s nephew, Samuel Griffitts Morgan, who apparently was supervising the outfitting of the vessel during his uncle’s absence in Pennsylvania. She sailed on her maiden voyage on September 6, 1841, under the command of Captain Thomas A. Norton of Edgartown, Massachusetts.

TOTAL CONSTRUCTION	$26,877.78
TOTAL OUTFITTING	$25,908.89
GRAND TOTAL	$52,786.67

CONSTRUCTION COSTS

James Durfee, Jr.
	Iron work, lances, harpoons, &c	$1,846.76
	(Journal C., p. 515, 12-1-1841)
Osborn & Little
	Hardware 7	$71.45
	(Journal C., p. 522, 1-2-1842)		$1,918.21

J[oseph] & T[homas] R. Taber
	Blocks	$730.66
	(Journal C., p. 516, 1-1-1841)

J[ethro] & Z[achariah] Hillman
	129-1/2 ds labor at $1.75, 258 ds labor at $2.25, use of yard, lumber &c	$2,001.85
	(Journal C., p. 544, 3-26-1842)
Sundry Carpenters
	Labor building ship as pr. labor book	$6,149.79
	(Cashbook E., p. 412, 2-28-1842)		$8,151.64

I[saac] Benjamin
	42-1/2 ds caulking @ 12/	$85.00
	(Book of Ships Accounts B., p. 50, 8-3-1841)
George Clark
	30-3/4 ds caulking @ $2	$61.50
	(Book of Ships Accounts B., p. 51, 9-24-1841)
James Drew
	44-1/4 ds caulking @ $2.25 & 10 ds @ $2	$120.00
	(Journal C., p. 515, 12-1-1841)
Isaiah [H.] Potter
	43-1/4 ds caulking @ 12/ & 17 ds caulking @ $1	$103.50
	(Book of Ships Accounts B., p. 50, 8-7-1841)
George Wadsworth
	27-1/4 ds caulking @ $2	$54.50
	(Cashbook E., p. 308, 7-14-1841) [When this item was entered in the ledger, the figure was given as $112.19. No explanation can be given for the discrepancy.]		$424.50

Joseph C. Delano
	14.904 lb chain cables @ 7-1/4¢, 1,395 lb. fluke chain @ 8¢	$1,202.67
	(Journal C., p. 516, 12-1-1841)

A[nthony] D. Richmond
	Copper bolts, nails &c	$3,240.98
	(Journal C., p. 516, 12-1-1841)

Field, [David] & Hathaway, [Lewis]
	Joiner’s work &c	$588.02
	(Journal C., p. 516, 12-1-1841)

Michael Barker
	Frt of pig iron	$15.00
	(Book of Ships Accounts B., p. 50, 9-3-1841)
Edward Cannon
	Weighing old junk	$0.25
	(Book of Ships Accounts B., p. 50, 9-6-1841)
George Cannon
	8-3/4 ds labor @ $2	$17.50
	(Book of Ships Accounts B., p. 50, 8-10-1841)
Archibald Clark
	Scraping ship	$18.00
	(Book of Ships Accounts B., p. 50, 8-2-1841)
Squire Gifford
	Carting, 2 pigs [?], &c	$185.25
	(Journal C., p. 515, 12-1-1841)
J[ethro] & Z[achariah] Hillman
	Hauling plank &c	$7.25
	(Cashbook E., p. 266, 4-12-1841)
Sloop Hudson
	Freight of timber from Newport	$2.12
	(Cashbook E., p. 288, 6-2-1841) [When this item was entered in the ledger, the figure was given as $165.68. No explanation can be given for the discrepancy.]
[Zebulon] Morslander
	Labor dipping paper	$1.56
	(Book of Ships Accounts B., p. 50, 8-23-1841)
H[enry] M. Smith
	Carving billet head &c	$18.00
	(Book of Ships Accounts B., p. 50, 9-14-1841)
H[enry] Taber & Co.
	Sch. E. Rodmans bill freight	$61.38
	(Journal C., p. 515, 12-1-1841)
Lemuel Tobey
	Surveying timber	$16.18
	(Cashbook E., p. 258, 3-29-1841)
	Surveying timber 2.25	$2.25
	(Book of Ships Accounts B., p. 50, 9-6-1841)		$344.74

Tobey, [Thomas] & Maxfield, [William]
	Paints & painting	$697.84
	(Journal C., p. 516, 12-1-1841)

N[athaniel] Cannon
	Labor in rigging	$390.10
	(Book of Ships Accounts B., p. 51, 12-9-1841)

Charles Haffords
	Sailmaking	$561.56
	(Journal C., p. 515, 12-1-1841)

William Beetle
	Spars & labor	$929.02
	(Journal C., p. 515, 12-1-1841)

Abraham B. Anthony
	19-3/4 tons timber @ $12, 3-3/4 tons @ $8	$268.93
	(Book of Ships Accounts B., p. 50, 8-20-1841)
I[vory] H. Bartlett
	26,215 ft. hard pine plank @ $25 & 4 ms 3 ds int[erest]	$675.23
	(Journal C., p. 488, 4-23-1841)
Francis Bowman
	Lumber & labor	$30.63
	(Book of Ships Accounts B., p. 50, 8-30-1841)
Pardon Brightman
	18 tons timber @ $20, 3 tons 14 ft. Locust $35, &c	$579.67
	(Journal C., p. 457, 1-11-1841)
T[homas] Carnley
	Locust	$232.05
	Trenails	$45.25
	(Journal C., p. 522, 1-2-1842)
H[enry] H. Crapo
	1 ton 23 ft oak timber @ $9.50	$14.96
	(Book of Ships Accounts B., p. 52, 1-12-1842)
Fish & Huttlestone
	11 ft timber & carting @ $8	$92.00
	(Cashbook E., p. 276, 5-1-1841) [When this item was entered in the ledger, the figure was given as $196.21. No explanation can be given for the discrepancy.]
	83 ft plank @ $18 83 ft plank @ $18	$14.94
	(Book of Ships Accounts B., p. 51, 9-23-1841)
Fish & Robinson
	3,044 ft lumber @ $30	$95.82
	(Book of Ships Accounts B., p. 50, 9-13-1841)
Edmund Gardner
	92 ft Ash boards @ 4¢	$3.68
	(Journal C., p. 542, 3-14-1842)
Levi Gifford
	5,357 ft timber	$1,485.32
	(Journal C., p. 515, 12-1-1841)
Charles Grinnell
	60 tons 27 ft. timber @ $9 & 2932 lbs dimension stuff @ $20 and measuring ditto	$635.45
	(Cashbook E., p. 238, 2-13-1841)
James Hatheway
	319 ft oak timber @ 25¢ & 182 ft pine ditto @ 22-1/2¢	$120.70
	(Book of Ships Accounts B., p. 51, 10-10-1841)
Ephriam Kempton
	Sheathing boards, plank, &c	$209.33
	(Journal C., p. 515, 12-1-1841)
William Knights
	Plank	$12.43
	(Journal C., p. 516, 12-1-1841)
J. H. Mandell & Co.
	Oak timber & plank	$39.69
	(Journal C., p. 516, 12-1-1841)
Thomas W. Morgan & Co.
	Oak plank	$192.30
	(Journal C., p. 544, 3-26-1842)
Ship New Bedford
	Pine plank	$60.90
	(Cashbook E., p. 418, 3-9-1842)
S[ampson] Perkins
	Pine plank	$5.88
	(Cashbook E., p. 418, 3-9-1842)
Geo[rge] I, Perry
	36 17/” tons timber @ $10	$364.25
	(Journal C., p. 486, 3-31-1841)
Benjamin [H.] Potter
	36 24/40 tons timber @ 9, 10 ” $11	$347.00
	(Book of Ships Accounts B., p. 51, 9-30-1841)
I. B. Richmond
	7,779 ft lumber @ $20 155.587,779 ft lumber @ $20	$155.58
	(Book of Ships Accounts B., p. 50, 9-13-1841)
J[ohn] C. Richmond
	59 tons 35 ft. pine timber at $9-1/2 ” surveying	$574.56
	(Journal C., p. 457, 1-11-1841)
	Lumber	$132.19
	(Book of Ships Accounts B., p. 51, 12-6-1841)
Joseph Ricketson
	Mahogeny [sic]	$10.63
	(Book of Ships Accounts B., p. 50, 8-20-1841)
David Sanford
	Five floor timbers	$31.00
	(Book of Ships Accounts B., p. 51, 12-9-1841)
M[ilton] G. Smith
	Lumber	$113.72
	(Journal C., p. 522, 1-2-1842)
William Spooner
	41 tons timber @ $10, deck plank &c	$654.97
	(Cashbook E., p. 366, 11-24-1841)
O. C. Swift & Co.
	44 ft. live oak timber @ 112-1/2¢ ” 65 ft. ditto @ $1.50 &c	$161.00
	(Cashbook E., p. 214, 12-23-1840)
$7,360.06

Manufactured Sperm Oil Account
	2 gallons Fall Oil @ 110¢	$2.20
	(Journal C., p. 448, 12-31-1840)
[Zebulon] Morelander
	Saw dust, $2.50, measuring wood, 1.14	$3.64
	(Book of Ships Accounts B., p. 50, 8-23-1841)
Rotch Wharf
	Wharfage on timber	$5.63
	(Journal C., p. 531, 1-22-1842)
H[enry] Taber & Co.
	Wharfage on timber	$0.85
	(Journal C., p. 531, 1-22-1842)
Total of discrepancies between entries in cashbook and ledger; each of the three instances separately noted.		$325.46
			$337.78

TOTAL CONSTRUCTION

$26,877.78

Cost of Outfitting

**Advances**
Bills Payable
	Orders from crew	$1198.63
	(Journal C., p. 535, 2-1-1842)
Thomas Cole
	Specie del’d Capt. Norton	$25.00
	(Book of Ships Accounts B., p. 50, 9-17-1841)
New Account
	Amt due carried to the credit of the ship in new A/C not being available until her return	$1,458.55
	(Journal C., p. 544, 3-26-1842)
T[homas] A. Norton
	Draft favor C. W. Dabney	$65.98
	(Book of Ships Accounts B., p. 51, 12-9-1841)
Sundry crewmen
	Cash advanced as pr ship cargoes, outfits, &c book B., p. 162	$63.92
	(Cashbook E., p. 412, 2-28-1842)		$ 2,812.08

**Ballast**
Duncannon Iron Works
	10 tons iron at $25	$250.00
	(Journal C., p. 537, 2-11-1842)

**Chandlery**
Fearing, [Noah] & Blackmer, [George W.]
	Ship chandlery &c	$1,888.69
	(Journal C., p. 516, 12-1-1841)
Pope, [William G. E.] & Morgan, [S. Griffitts]
	Copper, duck, iron, cordage, hoops, & oil casks	$9,409.13
	(Journal C., p. 516, 12-1-1841)		$11,297.82

**Equipment**
E. M. Brown
	Capstan & bell	$120.68
	(Book of Ships Accounts B., p. 50, 8-20-1841)
Sch. Gazelle in co.
	Bill of mainsail &c	$30.00
	(Journal C., p. 515, 12-1-1841)
Taber, [Gamaliel] & Tobey, [Charles C. P.]
	Wheel capstan &c	$60.72
	(Book of Ships Accounts B., p. 51, 10-7-1841)
William Watkins
	Grate iron & gun	$58.53
	(Journal C., p. 516, 12-1-1841)		$269.93

**Foodstuffs**
Leonard Gifford
	35 bus potatoes @ 50	$17.50
	(Book of Ships Accounts B., p. 50, 9-3-1841)
S[amuel?] Gifford
	109 lbs beef @ $8	$10.59
	(Book of Ships Accounts B., p. 52, 1-12-1842)
D[avid] R. Greene & Co.
	90 bbls pork @ $9-1/2	$855.00
	(Journal C., p. 516, 12-1-1841)
I[saac] D. Hall & Co.
	1431 gs. molasses @ 23-1/2	$340.49
	(Journal C., p. 516, 12-1-1841)
Benjamin Rodman
	400 bbls water	$25.00
	(Journal C., p. 544, 3-26-1842)
A[lexander] H. Seabury
	80 bbls flour @ 6 3/8 — $520.66
	100 bbls flour @ 5.85 — $597.00	$1,117.66
	(Journal C., p. 516, 12-1-1841)
P[ardon] G. Seabury
	110 bbls beef @ $10-1/2	$1,160.78
	(Journal C., p. 516, 12-1-1841)
Watson, [Samuel] & Manchester, [Humphrey]
	Baking 110 bbls flour	$184.33
	(Journal C., p. 516, 12-1-1841)
R[ichard] West
	50 bunches onions @ $3.75/100	$1.88
	(Book of Ships Accounts B., p. 52, 1-6-1842)		$3,713.23

**Furnishings**
Samuel Bennett
	Chairs	$15.63
	(Book of Ships Accounts B., p. 52, 1-6-1842)
Espys Philosophy of Storms		$3.00
	(Book of Ships Accounts B., p. 50, 8-23-1841)
William Howe
	Books & stationary	$14.00
	(Journal C., p. 515, 12-1-1841)
Mark B. Palmer
	Camboose, pipes &c	$76.38
	(Journal C., p. 515, 12-1-1841)
John Soule
	Looking glass	$4.00
	(Book of Ships Accounts B., p. 52, 1-1-1842)
William C. Taber
	Maps, charts, books, stationary, &c	$87.36
	(Journal C., p. 516, 12-1-1841)
Stephen A Tripp
	Tin work &c	$71.49
	(Journal C., p. 516, 12-1-1841)		$271.86

**Labor and services (miscellaneous)**
Benjamin Aiken
	Pilotage to sea, 16 ft	$24.00
	(Journal C., p. 515, 12-1-1841)
David Brayton
	Services fitting	$50.00
	(Journal C., p. 535, 2-1-1842)
William Card
	Use of boat & services	$7.00
	(Book of Ships Accounts B., p. 50, 9-18-1841)
Colby, [Harrison G. O.] & Clifford, [John H.]
	Notorial certificate	$5.00
	(Cashbook E., p. 400, 1-29-1842)
Thomas Cole
	Board of Mr. Chadwick 29 ds	$29.00
	(Book of Ships Accounts B., p. 50, 9-17-1841)
Sch. Cornelia
	Freight on capstan	$0.50
	(Book of Ships Accounts B., p. 52, 1-29-1842)
Custom House
	Clearance &c 8	$0. 80
	(Book of Ships Accounts B., p. 50, 9-6-1841)
Delano, [Abraham] & Case, [Allen]
	Drafting ship	$5.00
	(Journal C., p. 516, 12-1-1841)
Cuffee Lawton
	Sawing wood	$15.60
	(Book of Ships Accounts B., p. 51, 9-18-1841)
John Lewey
	Labor- fitting ship	$1.35
	(Book of Ships Accounts B., p. 51, 10-10-1841)
T[homas] W Lewis
	Boarding two men	$4.00
	(Book of Ships Accounts B., p. 51, 9-23-1841)
D. Montague, agt.
	Towing ship into stream	$5 .00
	(Book of Ships Accounts B., p. 51, 9-18-1841)
[Zebulon ] Morslander
	Marking bell for ship	$1.00
	(Book of Ships Accounts B., p. 50, 8-30-1841)
	Waiting and tending on ship	$56.50
	(Book of Ships accounts B., p. 51, 9-18-1841)
Thomas A. Norton
	Board, passages, &c	$79.50
	(Journal C., p. 504, 9-9-1841
Samuel Rodman
	Dockage & wharfage	$15.61
	(Journal C., p. 530, 1-21-1842)
Rotch Wharf
	Dockage and fitting	$59.02
	(Journal C., p. 516, 12-1-1841)
H[artley] A. Sparrow
	Horse & chaise	$00.00
	(Book of Ships Accounts B., p. 52 , 1-12-1842)
Sundry men
	Labor fitting ship — $161.12
	Deduct amt reed for molasses hinds — $3.67	$157.45
	(Book of Ships Accounts B., p. 51, 9-23-1841)
I.[?] Taber
	Use of boat	$0.87
	(Book of Ships Accounts B., p. 51, 10-10-1841)
Ann Winslow
	Boarding two men	$3.17
	(Book of Ships Accounts B., p. 51, 9-23-1841)		$528.37

**Medicine Chest**
Coombs, [Benjamin] & Wells, [William R.]
	Medicine chest	$75.04
	(Journal C., p. 516, 12 -1-1841)

**Navigational instruments**
David Baker
	Sextant, compasses &e	$157.75
	(Journal C., p.. 515, 12-1-1841)
Benjamin Clark
	Binacle time piece	$15.00
	(Journal C., p. 534, 1-31-1842)
James Munroe
	Chronometer &e	$291.00
	(Journal C., p. 515, 12-1-1841)		$463.75

**Slop Chest**
Ladies Clothing Store
	Slop clothing	$228.45
	(Journal C., p. 516, 12-1-1841
Thomas A. Norton
	Bill of slop clothing	$151.77
	(Journal C., p. 504, 9-9-1841)
J [oshua] Richmond
	Slop clothing &c	$190.19
	(Journal C., p. 512, 11-26-1841)		$570.41

**Supplies**
Hezekiah Allen
	4 reams sheathing paper	$16.00
	(Journal C., p. 535, 2-1-1842)
Levi Barlow
	28-1/2 cords oak wood @ 6-1/2	$185.25
	(Book of Ships Accounts B., p. 50, 8-3-1841)
Ship Condor
	665 lbs of old rigging @ 4-1/2	$29.92
	(Journal C., p. 524, 1-14-1842)
Cook, [Thomas] & Snow, [Loum]
	Red padding	$31.47
	(Journal C., p. 516, 12-1-1841)
Manufactured Sperm Oil Account No. 22
	5 gs winter oil	$5.46
	22 gs summer oil	$20.60
	28-1/4 lbs candles	$11.40
	(Journal C., p. 518, 12-31-1841) 37.46
Merchandise Account
	17 lbs tallow @ 10¢	$1.70
	(Journal C., p. 530, 1-21-1842)
Town of New Bedford
	410 bus salt @ 33, oakum &c	$237.00
	(Journal C., p. 516, 12-1-1841)
Oil Account
	25 gs whale oil @ 31¢	$7.75
	(Journal C., p. 519, 12-31-1841)
L. & S. Peirce
	10 bbls fn sand	$5.00
	(Book of Ships Accounts B., p. 50, 9-18-1841)
T[haddeus] M. Perry
	7 cords 3 ft 5 in pine @ 4.50	$33.72
	(Book of Ships Accounts B., p. 50, 9-18-1841)
Refined Sperm Oil Account
	1710 lbs sperm oil soap	$51.30
	(Journal C., p. 519, 12-31-1841)
Z[enas] Whittemore
	164 lbs tallow @ 12¢	$17.04
	(Book of Ships Accounts B., p. 52, 1-11-1842)		$653.61

**Whaling apparatus–casks**
I[saac] Thy
	Casks, pine boards, &c	$332.75
	(Journal C., p. 516, 12-1-1841)
I[chabod] Chase & Co.
	New casks	$165.59
	(Journal C., p. 516, 12-1-1841)
Joseph Chase
	25 20/” [ ? ] bbls sap draun casks @ 9/6	$40.61
	(Journal C., p. 516, 12-1-1841)
A[lvin] Coleman
	Bungs	$6.25
	(Book of Ships Accounts B., p. 51, 10-10-1841)
Delano, [Abraham] & Case, [Allen]
	Casks	$35.94
	(Journal C., p. 516, 12-1-1841)
A[ndrew] & B[enjamin] Hayes
	New casks	$104.51
	(Journal C., p. 516, 12-1-1841)
William F. Hussey
	New casks	$72.21
	(Journal C., p. 516, 12-1-1841)
R[obert] Luscomb
	New casks	$40.44
	(Journal C., p. 516, 12-1-1841)
D[avid] Peirce & Co.
	Shooking casks, tending in ship &c	$126.87
	(Book of Ships Accounts B., p. 51, 10-6-1841)
	Ground tier casks @ 10/6, sap draun casks @ 9/, sap draun casks @ 8/6, butt shooks @ 6/, water tanks &c	$1,641.34
	(Journal C., p. 516, 12-1-1841)
H[enry] Taber 2d
	New casks	$200.94
	(Journal C., p. 516, 12-1-1841)
	Staves	$32.75
	(Journal C., p. 516, 12-1-1841)
R[obert] Tripp
	New casks	$179.47
	(Journal C., p. 516, 12-1-1841)
I[vory S.] Whitney
	Casks	$301.37
	(Journal C., p. 516, 12-1-1841)		$3,281.04

**Whaling apparatus–try works**
Paul Baker
	3500 bricks @ $8	$28.00
	(Book of Ships Accounts B., p. 50, 8-7-1841)
Jacob Parker
	Anchors, try pots &c	$737.30
	(Journal C., p. 516, 12-1-1841)
Taber, [Gibbs] & Underwood, [Frederick]
	Building try works	$18.43
	(Journal C., p. 516, 12-1-1841)
West, [John P.] & Paine, [Samuel S.]
	Lime & clay	$10.25
	(Journal C., p. 516, 12-1-1841)		$793.98

**Whaling apparatus–whale boats**
Shubael C. Coffin
	Cedar boards	$48.74
	(Journal C., p. 530, 1-21-1842)
I. D. Norton
	2 boats & painting	$137.50
	(Book of Ships Accounts B., p. 51, 10-14-1841)
Thomas A. Norton
	Whale boat	$80.00
	(Journal C., p. 504, 9-9-1841)
Pope, [William G. E.] & Morgan, [S. Griffitts]
	Frederick Coffin’s bill 3 whale boats	$201.00
	(Journal C., p. 537, 2-11-1842)		$467.24

**Whaling apparatus–miscellaneous**
Abraham Ashley
	307 [ ? ] iron poles	$17.61
	(Book of Ships Accounts B., p. 50, 8-10-1841)
Lemuel Kollock
	Oars, poles, &c	$73.98
	(Journal C., p. 516, 12-1-1841)
Joseph Mosher
	50 iron poles @ 5¢	$2.50
	(Book of Ships Accounts B., p. 50, 9-18-1841)
Howard Nichols
	Harpoons, lances &c	$185.00
	(Journal C., p. 516, 12-1-1841)
Willard Sears
	Leather	$74.25
	(Journal C., p. 530, 1-21-1842)
H[enry] Taber & Co
	Grindstones, salt &c	$21.56
	(Journal C., p. 515, 12-1-1841)
Henry P Willis
	Hose, bellows, &c	$85.63
	(Journal C., p. 516, 12-1-1841)		$460.53

TOTAL OUTFITTING

$25,908.89

Summary, Ledger Accounts and Bibliography]
SUMMARY OF CONSTRUCTION AND OUTFITTING

Blacksmith	$ 1,918.21
Blocks	$730.66
Carpentering	$8,151.64
Caulking	$424.50
Chains	$1,202.67
Copper bolts & nails	$3,240.98
Joiner work	$588.02
Labor and services (miscellaneous)	$344.74
Paint and painting	$697.84
Rigging	$390.10
Sailmaking	$561.56
Spars	$929.02
Timber, lumber, etc.	$7,360.06
Miscellaneous	$337.78
TOTAL	$26,877.78

Advances	$ 2,812.08
Ballast	$250.00
Chandlery	$11,297.82
Equipment	$269.93
Foodstuffs	$3,713.23
Furnishings	$271.86
Labor and services (miscellaneous)	$528.37
Medicine chest	$75.04
Navigational instruments	$463.75
Slop chest	$570.41
Supplies	$653.61
Whaling apparatus–casks	$3,281.04
Whaling apparatus–try works	$793.98
Whaling apparatus–whale boats	$467.24
Whaling apparatus–miscellaneous	$460.53
TOTAL	$25,908.89

GRAND TOTAL

$52,786.67

LEDGER ACCOUNTS

Ledger C., p. 92

New Ship Building by J. & Z. Hillman

**Debits**
1840
12 mo 31	to Man Sprm Oil A/C 21	$ 2.20
12 mo 23	to Cash Account	$161.00
1841
1 mo 11	to Bills Payable	$1,154.23
2 mo 12	to Cash Account	$635.45
3 mo 29	to Ditto	$16.18
3 mo 31	to George I. Perry	$364.25
4 mo 19	to Cash Account	$7.25
4 mo 23	to Bills Payable	$675.23
5 mo 01	to Cash Account 4E	$196.21*
6 mo 4	to Ditto 3E	$165.68*
7 mo 14	to Ditto 2E	$112.19*
		$3,489.87

[* These entries in the cashbook are as follows: $92.00, $2.12, and $54.50.]

**Credits**
1842
3 mo 26	By ship C. W. Morgan	$3,489.87

Ledger C., p. 19

Ship Charles W. Morgan in com

**Debits**
1841
8 mo 31	to Cash Account	$894.93
9 mo 10	to Thos. A. Norton	$311.27
9 mo 30	to Cash Account	$1,082.46
11 mo 26	to Bills Payable	$190.19
11 mo 24	to Cash Account	$654.97
12 mo 1	to Bills Payable	$31.47
12 mo 31	to Man. Sprm Oil A/C 22	$37.46
12 mo 31	to R. S. O. A/C 2 Ent.	$59.05
12 mo 31	to Cash Account	$619.27
12 mo 1	to Sundry Accounts	$32,562.08
1842
1 mo 2	to Barrow & Prior	$462.47
1 mo 21	to Ship Condor in Co.	$29.92
1 mo 21	to Sundry Accounts	$140.30
1 mo 22	to Sundry A/C 2 Ent.	$6.48
1 mo 29	to Cash Account 2E	$67.72
1 mo 31	to Benjamin Clark	$15.00
2 mo 1	to Sundry Accts 2E	$1,264.63
2 mo 1	to Ditto	$451.00
2 mo 28	to Cash Account	$6,213.71
3 mo 14	to Edmund Gardner	$3.68
3 mo 26	to Sundry Accounts	$3,707.17*
3 mo 9	to Cash Account	$66.78
3 mo 26	to New Account	$1,458.55
3 mo 26	to J. & Z. Hillman	$2,001.85
		$52,786.67

[* Includes $3,489.87 transferred from account of “New Ship Building by J. & Z. Hill man”” on page 92 of Ledger C.]

Ledger C., p. 19

Ship Charles W. Morgan in Com

**Credits**
1842
1 mo 1	By Sundry Account	$196.00
2 mo 1	By Ditto	$1,262.55
2 mo 25	By Ditto	$22.88
3 mo 14	By Cash Account	$157.64
3 mo 26	By Sundry Accounts	$2,297.75
3 mo 26	By Ditto	$48,849.85
		$52,786.67

The compiler of this Information Bulletin wishes to express his deep appreciation to Mr. Reginald B. Hegarty, Curator of the Melville Whaling Room at the Free Public Library, New Bedford, Massachusetts, for permitting him to examine the papers of Charles W. Morgan and for many other courtesies Mr. Hegarty has extended. Without the splendid cooperation of Mr. Hegarty and the Free Public Library, the compilation of this Bulletin would not have been possible.

BIBLIOGRAPHY
All references to sources in this Information Bulletin are to account books in the Free Public Library at New Bedford, Massachusetts.

Book of Ships Accounts B is referred to in the library as the Abigail crew book. It contains detailed records of expenses for all of Morgan’s whaling vessels for the years 1837-1842. Usually, monthly totals in this volume are entered in the appropriate cashbook from which they are then posted in the current ledger.

Cashbook E contains a record, some in detail and some in summary, of all of Morgan’s cash outlays and cash income for the years 1839-1842. Items in this volume are posted in the current ledger under the appropriate accounts.

Journal C contains a record of all of Morgan’s outlays and income that was not in cash for the years 1837-1842. Items in this volume are also posted in the current ledger under the appropriate accounts.

Ledger C contains a summary of all of Morgan’s business transactions for the years 1836-1842. Although the entries in the ledger are very brief and often meaningless, cross references in the form of page numbers in the journal and cashbook currently in use lead one to the details of the transaction.