Account with the Estate of James Franklin, Junior, 4 April 1763
Account with the Estate of James Franklin, Junior8
ADS: American Philosophical Society
Philada. April 4. 1763.
Dr Mr James Franklin Decd. Dr to B Franklin, Sterling Mo.
| 1758. Feb. 23. | For a Parcel of Printing Letters, for which he gave his Bond |  |
94. | 0. | 59 |
| Int. on Do. to Aug. 12. 1762 being 4.Y. 5.M. 20.D. | |
25. | 4. | 1¾ | |
| 119: | 4: | 6¾ | |||
| Recd. Augt. 12. 1762 100 Dollars at 4s. 7d. Sterlg.1 | |
22. | 18. | 4 | |
| 96: | 6. | 2¾ | |||
| Intr. on £96. 6s. 2¾d. to Octr. 22. 1762 being 2 Mo. 10 Days | |
1. | 1. | 0 | |
| £97: | 7: | 2¾ | |||
| Recd. Oct. 22. per Capt. All, 174 Dollars at 4s. 7d. | |
39. | 17. | 6 | |
| 57: | 9: | 8¾ | |||
| Intr. On £57. 9s. 8¾d. to Mar. 31. 1763. being 5 Mo. 9 Days | |
1. | 8. | 9¼ | |
| 58: | 18. | 6 | |||
| Recd. Mar. 31. 1763, 46 Dollars at 4s. 7d.2 | |
10. | 5. | 10 | |
| 48: | 12: | 8 | |||
| 1759 Mar. 1. | For a Parcel of Stationary cost3 | 95. | 5. | 3 | |
| By Agreement with J.F. whatever Money I laid out for him in England he was to give his Bond and pay Intr. for, from the Time of my Disbursement. He accordingly gave his Bond for the Printing Letters, and should have done it for the Stationary, but omitted it. The Interest however ought to be paid me, as I had no Profit on the Goods; and it being 4 Years and 1 | |
22. | 17. | 2 | |
| Mo. to April 1. 1763 is And I consign’d a Trunk of Books to him, to sell for me, on which he was to have 20 per Ct. Commissions, but never sent me any Account.4 Value | |
36. | 14. | 3 | |
| £203: | 9: | 4 | |||
| This Note £15. 1s. 1d. Pensa. Currency is Sterling at 4s. 7d. per Dollar5 | |
9. | 14. | – | |
| £213: | 3: | 4 | |||
| Errors excepted | Sterling | ||||
| B Franklin | |||||
Ja Franklin6
| Dr | Cr | ||||
| 32. | 14. | 6 | 6. | 18. | 9 |
| 4 | 6 | 3 | 13. | 2. | 6 |
| 7. | 17. | 6 | 20. | 1. | 3 |
| 1. | 19. | 0 | |||
| – | 3 | – | |||
| 4. | 3. | 4 | |||
| 8. | 12. | 6 | |||
| 3. | 7. | 6 | |||
| 9. | 15. | – | |||
| 73 | 18: | 7 | |||
8. James Franklin (c. 11.4), son of BF’s brother James. After the death of the boy’s father BF had educated him and trained him as a printer. James had then joined his mother in the family printing business at Newport, R.I. He died on April 21, 1762. See above, II, 261–3, 388; V, 440–1.
9. The basis for charging this particular amount is not clear. BF had recorded in his accounts that the type, procured from Caslon, cost £87 2s. 9d.; insurance premium, advanced by Collinson, amounted to £16 17s. 6d.; miscellaneous charges were 16s. 9d., so the total should have been £104 17s. “Account of Expences,” pp. 15, 30, 33; PMHB, LV (1931), 108, 113.
1. This payment and the one below dated October 22 are recorded thus in BF’s Memorandum Book, 1757–1776, p. II: “Nov. 5 [1762] Recd. from Mr. Parker of Woodbridge 274 Dollars, being part of James Franklin’s Bond to me for £94. 0s. 5d. Sterling, left to be receiv’d by Mr. Parker £102 15s. 0d. [Pa. currency].”
2. Under date of April 11, 1763, BF recorded: “Recd. from Sister Ann Franklin 46 Dollars, thro’ the Hands of Mr. Holt, which is credited on the Back of James Franklin’s Bond, as paid to Mr. Holt the 31st March. £17 5s. 6d. [less] 5s. Carriage [net] 17. 0s. 6d. £17 0s. 0d. [sic].” Memorandum Book, 1757–1776, p. 13.
3. Recorded under date of March 26, 1759, as “3 Cases of Stationary Shipt him this day, on board the Sherborne Capt. Calif, amounting, (with Shipping Charges and Insurance) to £95 5s. 3d.” “Account of Expences,” p. 37; PMHB, LV (1931), 116.
4. Recorded under date of May 19, 1758, with the value in “Boston Lawful Money” noted as £48 19s. 0d., and that in sterling as given here. “Account of Expences,” p. 32; PMHB, LV (1931), p. 111.
5. Nothing has been found in BF’s accounts or correspondence to explain this entry.
6. The figures entered below, on an otherwise blank page of the account, apparently relate to additional debits and credits of James Franklin’s estate, but they have not been identified. In Memorandum Book, 1757–1776, p. 17, are two entries of June 1763, recording the receipt of 35 dollars and 70 dollars, respectively, from “Brother Peter” (C. 9), the first and probably both of which Peter had received from James’s executors. The known exchange rates, however, prevent these from being identified with the credit entries below.