Account Book for Abel Page, 1831-1832

This selection of the Edmund Rowell account book is for amounts owed to or from Abel Page. Mr. Page made shoes for Mr. Rowell and collected goods as payment. In this set of accounts Page makes 250 pairs of shoes in the first part of 1831 and 510 pairs in the second part. He takes in items used in his work as well as other goods and cash as payment. This account book shows the bulk production typical as a precursor to the industrial revolution.

Abel Page Dr1. to E. Rowell$ cts.
May 31to making 95 pr of boys brog.s2 at 25ct per pr23.75
to making 35 pr of b thick shoes at 18ct per pr06.30
June 2to making 5 pr of boys brogues at 25ct per pr01.25
June 27to making 15 pr of boys th. shoes at 18ct per pr02.70
to making 100 pr of boys bg.s at 25ct per pr25.00
1831Abel Page Dr. to E. Rowell
Aug 10to making 42 pr of womens shoes at 27ct per pr11.34
Sept 14to making 100 pr of boys brgs at 27 ct per pr27.00
Oct. 17to making 100 pr of womens shoes at 20ct per pr20.00
to making 8 pr of boys bg.s at 27ct per pr02.16
Oct 25to making 10 pr of womens shoes at 22ct per pr02.20
Dec 7to making 60 pr of womens shoes at 27ct per pr16.20
to making 95 pr of brog.s at 27ct per pr25.65
Jan 3to making 5 pr of brog.s at 27ct per pr01.35
to making 90 pr of womens [shoes] at 22ct per pr20.02

1 Dr = ”debtor” – money owed by Abel Page (for services performed)
2 Brogans, brogues, brog. = a work shoe


April 29by 5 pair of lasts4 at 42 cts per pair02.10
by 3 tumblers, 17 cts. shoeknife 13cts00.30
a pair of bellows500.30
upper stock6 for a pair of shoes00.50
May 31by goods01.24
June 27by goods00.73
by Cash53.83

3 Cr = “creditor” – money owed to Abel Page (or goods coming to him)
4 Lasts = form for making a shoe
5 Bellows = air pump for fire
6 Upper stock = leather used to make the upper part of a shoe


June 27thby 6 lasts, 12 cts 2 qts. of pegs7 16 cts01.16
Aug 10by goods01.82
Aug 26by cloth00.17
Sept 14by goods03.69
By 3 yds cloth at 12 1/2 cts per yd00.37 1/2
By 7 qts of pegs00.56
Oct 17by Cash $05.00 by goods $1.5606.56
Nov 14by 6 qts of oil801.35
Dec 7by Cash 3 dollars, by goods 2.6805.68
Jan 3by cloth 8 yds at 12 1/2 cts per yd01.04
By Cash103.06

7 Pegs = shoe pegs = bottoms of cheap work shoes were put together with pegs
8 Oil = could be oil to treat leather for shoes, or oil for a lamp


Edmund Rowell, Account Book (1831-1832). Haverhill Public Library, Special Collections, Haverhill, MA.