[New Orleans: 1866-1867]. pp. Small folio. Loose gatherings with backing stiff marbled wrapper. Formerly bound with cloth strips at top edge. Some entries tipped onto leaves; most entries with accompanying cancelled revenue stamp affixed at left margin. Occasional wear at edges; light tanning and offsetting. Good. Item #1423
A manuscript receipt book of transactions by a New Orleans firm, commission merchants Bower, Garner, & Harrison, recording payments made by the firm to their many clients and suppliers, with each entry signed by the recipient of the payment. Often the reason for the payment is given, as in, "amt. Bill of Engine and marine pump furnished A. Manual Esq.," or, "Received of Messrs. Bower & Garner Feb. 5/66 Five Hundred no/100 Dollars Advance on Cotton." Other times, the name of the ship involved is noted, or simply the amount and name of recipient with the signature. In several cases, receipts are affixed to the pages rather than written in. There are approximately five entries per page dating from February 1866 to February 1867, with payments made often in the high hundreds and thousands of dollars, well demonstrating the scope and extent of their business. According to internal and contemporary evidence, the firm was involved primarily in the cotton trade, and seems to have operated continuously through the Civil War and Reconstruction. Their offices in New Orleans were at the intersection of Canal and Carondelet, and they also maintained an outpost up the Mississippi River in Natchez. An interesting record of commerce in New Orleans directly after the Civil War and during the beginning of Reconstruction. A collection of correspondence relating to company business during this period is at LSU.