[ The USGenWeb Project ] [ John Nelms Store Accounts ]

Transcribed From the Original Store Ledgers by John E. Jacob

[ The MDGenWeb Project ]

This page includes surnames beginning with the letter P through S.


**EXTRA** An inventory was filed in Worcester Co. of the debts due to the estate of Robert HANDY. This list is part of an inventory taken on October 3, 1765, and entered for probate on June 19, 1766. It can be found in Liber 90, Folios 99-110. *The names listed in this inventory will be posted at the LAST given name at the end of each surname account. Plus, at the end of each surname letter, before starting another set of new surnames, (different letters), I have added names found in Handy's but NOT found in the John Nelms accounts. - LDF

PARE, Elizabeth (Mrs.) (Sister of Hieron REDDISH) (20 Apr 1767 - 4 May 1768) 
Bought a psalm book by Watson for 0/5/6. Paid by brother, Hieron Redish in 

PARKER, Elisha (1765 - 6 Mar 1771)
Balance from Ledger C 3/17/9 bought paper, an almanac, handsaw files, iron 
kettle, pipes, a bridle & gave credits to Rebecca DIER, Job GERMAN, Hezekiah 
BLIZZARD, & Levi BLIZZARD for a total of 8/3/1. Delivered 5, 400 cypress 
shingles in 1768 for a credit of 4/1/0. & carried the balance to Ledger E. 
Got offsetting credits from Job GERMAN, Hezekiah BLIZZARD, & Levi BLIZZARD 
in 1768. Paid 0/15/0 for Matthew DORMAN in 1769 & 1/10/4 for Elijah SMITH in 

PARKER, George Jr. (25 Apr 1767 - 27 Aug 1768)
Bought in 1767 needles and thread, molases, and ginger. Borrowed 0/2/3 in 
cash and gave credit to his brother, John Parker of 1/1/0 for a total of 
1/13/0. Paid in 1768 with 2,200 cypress shingles. Delivered 2,000 cypress 
shingles for brother John and paid 0/15/0 in cash.

PARKER, George Sr. (1765 - 25 Jun 1768)
Due from Ledger C 0/5/9. Purchased pipes, a pen knife, thread, buttons, 
gimlets, book -"The Young Man's Companion" for a total of 0/19/11 1/2. Paid 
in cash in 1768 by Capt. Joseph Dashiell 1/0/0.

PARKER, Henry (18 May 1767 - 4 Jun 1768)
Bought rum, a hammer, linen, men't stockings, clasp knives, cambric, 
shalloon, buttons, twist of tobacco, handkerchief, thread, durant, hair, 
buckram, four irongs for a total of 5/4/4 1/2. In 1768 with cypress shingles 
3/9/5 leaving a balance of 1/4/11 1/2.

PARKER, Jacob (1765 - 30 April 1768)
Carried from C 0/8/11. Bought a New England Primer, an almanac, oil, tacks, 
all blades & indigo for a total of 1/2/6. In 1768 paid 0/3/0 in cash and 
carried 0/19/6 to Ledger E.

PARKER, John (Brother of George Jr.) (1765 - 27 Aug 1769)
Bought a felt hat, indigo, stamped cotton, a cloth cloak, and white linen. 
With the Ledger C balance the total comes to 4/7/8. Paid in part in 1768 and 
1769 by brother George Parker Jr. with a balance of 1/1/8 carried to E.
*Robert Handy Books Desperate Due: Phillip PARKER, Jr., Elisha PARKER, Jacob 

PARKS, Job (Dames Quarter) (18 Apr 1775 - 1787)
Purchased a gun lock in 1775. No payment in Ledger I.

PARRAMORE, Jesse (25 Jan 1766 - 1769)
Balance from Ledger C 1/3/4. Unpaid in D.

PARRAMORE, John (27 Jul 1765 - 1769)
Due from Ledger C 0/7/4. No payment in D.

PARRAMORE, Joseph (1765 - 1769)
Ledger C balance for a pt. of rum 0/1/0. No payment in D.
*Robert HANDY Book Debts Desperate: Sisey PARIMORE, John PARRIMORE.

PARRIS, John (1765 - 1769)
Purchased indigo & rum in Ledger C for 0/3/4. Paid 0/1/10 in D leaving a 
balance of 0/1/6.
*Robert HANDY Book Debts Desperate: John PARRIS.

PARSONS, Abigail (14 Mar 1767)
Made a delivery to George PARSONS Sr. of pins, stamped cotton & ferriting 
for 1/6/0.

PARSONS, Elizabeth (Miss) (Daughter to Betty R.) (2 Sep 1767 - 30 Apr 1768) 
Bought pair of scissors for 0/1/6 and paid cash in 1768. Paid 0/7/6 on 
account of William TWILLEY in 1768.

PARSONS, George (Son of John) (12 Jan 1767 - 5 Jan 1768)
Charged a silk bonnet, white linen, striped holland, rum and 2 books: 
Progress of Sin and Young Man's Companion for 2/7/4. Paid 1/10/0 in cash in 
1768 and carried 0/17/4 to Ledger E.

PARSONS, George Jr. (31 Jan 1767)
Bought doz. needles, 3 combs and bottle of British oil for 0/5/0. Paid in 
cash in 1768. Paid 1/3/3 in cash on the account of Stephen ADKINS Sr. in May 
1771. Carried 0/14/4 from Ledger H and purchased a rug, a comb and 6 
teaspoons in 1775 for 3/3/9. Paid in 1775 with 130 lbs. pork for 1/7/7, 
1/3/8 in cash and a fee of 0/12/8 for appraising CATHELLS estate.

PARSONS, George Sr. (5 Feb 1767)
Bought pins, woman's mittens, piece goods,thread, shoe buckles, 
handkerchiefs, garters, pen knife, gerriting, needles, shirt buttons, trowel 
and rum for 8/9/5. Paid in part in 1768 with 4lbs. of tar and 6 lbs beeswax 
and carried 6/9/5 to Ledger E.

PARSONS, Jonathan (2 Aug 1766 - 15 Oct 1768)
Carried 3/7/8 from C and gave credit of 0/1/8 to Stephen PERDUE with 
interest of 0/4/0 made a total debt of 3/9/4. Paid 0/10/0 in cash in 1768 
and carried 2/19/4 to Ledger E.

PARSONS, Robert (1765 - 31 Mar 1770)
Brought 2/18/3 from Ledger C plus interest of 0/8/9 and bought a felt hat 
and a quart of oil for a total of 3/19/0. Bill paid in 1769 and 1770 by 
credit to PARSONS of the price of gun flint made by William HOPKINS and 
money paid on behalf of HOPKINS, by cash paid by Nathaniel CULVER, and cash 
paid by PARSONS himself leaving a balance of 1/1/8 to be carried to Ledger 

PARSONS, Tatum (1765 - 1769)
Carried 0/0/6 from Ledger C. Unpaid in D.

PARSONS, William (2 Jan 1767)
Got credit of 0/11/0 on account of George PERDUE.

PARSONS, Zephaniah (1775 - 7 Jul 1787)
Balance from Ledger H 1/14/2-1/4. Note given in 1787.
*Robert HANDY Book Debts Desperate:PARSONS/PERSONS
Jonathon, George Sr., Robert, George Jr., George Sr., Martha PERSONS, John 

Will Abstract:
PAYNE, Moses 19 Oct 1792 Proved: 23 May 1794 Folio's 160- 161.
to friend-Major JONES
to nephews-Moses PAYNE of Jacob and Major JONES moneys for schooling
of Moses UPSHAD JONES of Major and Moses Payne of Wrixham
to-Jacob PAYNE of Jacob.
Witness: William KELLUM, John WATSON, Leah DUBBERLY

PENNEWELL, Elisha (5 Feb 1787 - 23 Jun 1787)
Charged sundries for 0/13/3. Paid in cash in June 1787.
*Robert HANDY Book Debts Desperate: Thomas PENEWELL, Richard PENNWELL.

PENUEL, Elias (31 Mar 1766 - 1769)
Balance from C 0/9/8. Unpaid in Ledger D.

PENUEL, Elisha (18 Feb 1769)
Delivered 1 bu. corn for 0/2/5-1/2 for credit on the account of Thomas 

PENUEL, George (18 Mar 1765 - 1769)
Carried from Ledger C 1/10/1. No payment in D.

PENUEL, McClemy (11 Mar 1765 - 1769)
Due from Ledger C 0/15/2. Unpaid in D.

PENUEL, Richard (18 Sep 1765 - 1783)
Account carried from Ledger C 1/2/10. 18 years interest in the amount of 
1/3/9 for a total of 2/6/7. Not paid.

PENUEL, Thomas (4 Oct 1766 - 18 Feb 1769)
Brought 0/7/3-3/4 from Ledger C. Paid in 1769 with 2 bu. of corn paid by 
Thomas himself and cash of 0/0/2 and 1 bu of corn delivered by Elisha 

PEPPER, John (1775 - 7 Sep 1781)
Balance from Ledger H 0/6/10, cost of warrant 0/4/6, total 0/11/4. Judgment 
rendered for that amount in 1787.
*Robert HANDY Book Debts Desperate: Mathew PEPER.

PERDUE, Benjamin (2 Aug 1765 - 1769)
Due from C 0/15/2. No payment in Ldger D, but entry made that Rencher 
ROBERTS is to pay 0/6/0 of this account.

PERDUE, George (1765 - 24 May 1768)
Ledger C balance plus interest 0/12/1. Charged cheese, shalloon, broad 
cloth, buttons, linen, sticks of hair, thread, horn books, handkerchief, 
rum, thread. Gave credits to William PARSONS< John NOBLE and John DAVIS Jr. 
for a total of 5/13/10 Partly paid in corn, 1/0/0 paid in cash by Edmund N. 
Nelms and a balance of 3/3/0 carried to E.

PERDUE, James Jr. (1765 - 1 Feb 1777)
Due from Ledger C 0/1/4, bought rum, snuff box, comb and case, and check 
linen for a total of 1/12/2. Full amount carried to E. In 1775 purchased 2 
bolts and staples, bunches of cordage, horse collar, hank of silk, candle 
molds, buttons, and red broadcloth for a total of 1/2/4. Paid in cash in 

PERDUE,, James Sr. (1775 - 15 Jul 1787)
Carried 1/3/10 from Ledger H. Charged wilton serbe, brown linen, buttons, 
twist of tobacco, hank of silk, trace ropes, shalloon and molasses in 1775 
for a total of 3/2/9. Paid in cash in 1777. Charged sundries on 6 Jan 1787 
for 0/3/0 and paid in Feb in corn.

PERDUE, John (1775 - 8 Dec 1787) Due from Ledger H 0/9/0. This amount 
carried to Nancy NELMS book on 8 Dec 1787, after John NELMS death.

PERDUE, John Sr. (1765 - 13 Aug 1768)
Ledger C balance 0/5/6. Bought brimstone, rum, molasses, cotton carders, 
pipes, chalk, fish oil, felt hat. Gave credits to John DAVIS Jr. and James 
MAGLAMARY for a total of 3/11/4. On 7 Jul 1768 delivered a bbl of tar for 
0/9/0, and gave a note for 3/2/4. On 13 Aug had 1970 cypress shingles 
delivered by his son for credit to Samuel RICHARDSON. Also had a daughter 
mentioned in 1767.

PERDUE, Stephen (2 Aug 1766 - 1787)
Got credit of 0/1/8 on account of Jonathan PARSONS. Carried balance of 
2/12/8-1/2 from Ledger H. No payment in I.
*Robert HANDY Book Debts Desperate: Benjamin, Stephen, John's Jr., and Sr., 
James Sr., & George PERDUE.

PHILLIPS, Charles (Son of Thomas) (1768)
Assumed father's account in the amount of 2/8/6.

PHILLIPS, Daniel (5 Apr 1766)
Due from C plus interest 1/0/2. Paid in full in cash in 1769. Carried 0/2/4 
from ledger H. No Payment in I.

PHILLIPS, George (Son of Richard Sr. ) (1765 - 16 May 1768)
Balance from Ledger C 1/1/2. Bought rum and white linen in 1767 for a total 
of 1/13/10. His father paid in 1768 for the charges for the linen and rum, 
but not the old balance.

PHILLIPS, Isaac (Barren Creek) (1765 - 20 Mar 1776)
Carried 2/18/7 from Ledger C and bought lawn, stamped cotton, snuff box, 
garters, rum, silk handkerchief, molasses, small tin pan, a Bible and gave a 
credit to Daniel MELSON Jr. for a total of 6/17/0. Gave a note for the full 
amount in 1768. Mother mentioned in 1767. In 1775, bought shoe buckles, 
stamped cotton, rum, hank of silk, buttons, iron, dutch oven, silk 
handkerchief, almanacs and a comb for a total of 7/9/0. Paid in 1776 with 
inch plank, corn and a credit in "our settlement", but missed a balance of 
0/4/3 from Ledger H.

PHILLIPS, Jacob (Father of John)(17 Apr 1767 - 4 Mar 1768)
Bought 3 qts and 1/2 pint of rum for 0/5/0. Paid in corn in 1768.

PHILLIPS, James (Ship Carpenter) (9 Feb 1767 - 1768/70)
Purchased a surcingle, cambric, an almanac, 2 silk handkerchiefs and white 
linen for 2/3/2. Interest added in the amount of 0/15/6 and the total paid 
by Robert DASHIELL. No date.

PHILLIPS, John (Son of Jacob) (1765)
Balance from Ledger C 1/17/4. Purchased chalk, thread and an iron pot. Gave 
credits to Stephen PHILLIPS' wife for a total of 3/1/7. Paid in part with 
3-3/8 bbls. tar and gave a note for 1/11/6. In 1786, bought sundries for 
0/15/0 and a judgment in that amount was rendered by John Pope MITCHELL in 

PHILLIPS, John (Son of John) (24 Oct 1764 - 20 Sep 1774)
Balance from C 1/3/-1/2 plus 9-1/2 years interest of 0/12/0 for 1/15/-1/2. 
Note taken in 1774.

PHILLIPS, Josiah (1765 - 1769)
Due from C 0/7/3. No payment in Ledger D.

PHILLIPS, Richard Jr. (17 Jan 1767 - 23 Feb 1768)
Mentioned in the account of his father Richard Sr.

PHILLIPS, Richard Sr. (17 Jan 1767 - 23 Feb 1768)
Bought a silk handkerchief, linen, pr of scissors, shoe buckles, molasses, 
and gave credit to son George for a total of 2/5/6. In 1768, son Richard 
delivered 2 bu of corn for credit to his father's account and 3 bu for 
credit on the acount of James TWILLEY, and the balance of 2/5/6 was carried 
to Ledger E.

PHILLIPS, Stephen (5 Jan 1767 - 24 May 1768)
Gave credits to John COX and John TATUM and bought bearskin cloth, rum, shoe 
buckles, ginger and ribbon for 6/9/7. In 1767, paid in part with beeswax and 
tar for 1/19/1. Note given for 4/10/6 in 1768. Wife got credit on John 
PHILLIPS in 1767.

PHILLIPS, Thomas Jr. (24 Jan 1766 - 1769)
Balance from C 2/6/4. Unpaid in Ledger D.

PHILLIPS, Thomas Sr. (24 Jan 1766 - 1768) His balance from Ledger C in the 
amount of 2/8/6 assumed by his son, Charles.
*Robert HANDY Book Debts Desperate: Sarah, Jacob, Rodger, Isaac, Stephen, 
John, Richard Sr., & Josiah PHILLIPS.

PIPER, Christopher (1765 - 1768)
Due from Ledger C 0/7/6. Charged thread, buttons, piece goods, sticks of 
hair, sewing silk, brick bundle, almanac, rum, molasses, ribbon, 2 boys hats 
and gave credit to Sarah HAYMAN for a total of 8/0/5. Proved account 
accepted by Matt PIPER in 1768. Estate Account?

PIPER Matthew (1765 - 22 Aug 1768)
Ledger C balance 6/2/6, purchased white holland, pr. stirrip irons, 
pins,British oil and assumed Christopher PIPER's account for a total of 
15/3/0. Paid 0/3/0 in May 1768, and gave a note for the balance in Aug 1768.

POLK & BAILEY, (14 Jul 1786 - 1787)
Sundries as per day book for 3/12/4. No payment in Ledger I.

POLK, Capt. David (30 May 1767 - 8 Dec 1772)
Bought British oil and binding for 0/7/2. Paid in cash in 1772.

POLK, Gillis, Esq (30 May 1767 - 1787)
Bought a powder flask for 0/2/9. Paid in cash in 1768. Bought rum, nails and 
pr. of yardn gloves in 1775, and 1777, gave credit to William WILLING in 
1776 for a total of 1/6/6, and brought 0/12/0 from H for a debt of 1/18/6. 
Delivered "rubbig" planks in 1776 for a credit of 0/18/0 leaving a balance 
of 1/0/6 unpaid in Ledger I.

POLK, James (Father of william) (21 Apr 1775) Identified on son's account.

POLK, Josiah, Esq (Brother of Gillis) (18 Sep 1775 - 3 May 1776 )
Bought 2 sets of cart boxes in 1775 for 0/17/0 and 20 lbs of coffee in 1776 
for 1/16/8. There are offsetting entries of 20 bu of corn swapped at sundry 
times. No payment in Ledger I.

POLK, Robert (Son of William) (15 Aug 1785 - 1787)
Bought sundries for 0/3/0. No payment in Ledger I.

POLK, William (Son of James) (21 Apr 1775 - 7 Aug 1776)
Bought 4 gals of molasses for 0/14/8. Paid in cash in 1776. Mentions son.
*Robert HANDY Book Debts Desperate: Joshua, David, & Capt. David POLK.

POLSTON, William (28 Apr 1765 - 1769)
Bought Russells Seven Sermons and a surcingle for 0/5/0. Unpaid in Ledger D. 
His negro James picked up the items.
*Robert HANDY Book Debts Desperate: William POLSON.

POOL, Elizabeth (1765 - 1769)
Balance from Ledger C 0/5/7-1/2. No payment in D.

POPE, David (1765 - 1769)
Due from C 0/0/8. Unpaid in Ledger D.

POPE, James Sr. (30 Jan 1768)
Paid 0/1/6 on account of Margaret HALES.

PORTER, Alexander (14 Jan 1767 - 17 Aug 1787)
Bought British oil, vest buttons, mens stockings, molassas, fish hooks, 
small tin pan for 1/0/5. Carried full amount to Ledger G in 1773. In 1783, 
bought a thimble for Levi CATHELL, an almanac, 2 fine wool hats, a primer, 2 
spelling books, for a total of 1/16/6 all to be paid for in a fortnight from 
March 14th. Failed to pay, interest of 0/9/4 was charged and a note taken 
for 2/5/0 on 17 Aug 1787.

PORTER, Elizabeth (Wife of Joshua, widow by 1787)
(12 Apr 1767 - 1787)
In 1767, bought stamped cotton, a prl of cotton carders, sugar and molasses 
for 1/4/0. In 1769, purchased a pr of stockings, ginger, a tin funnel and a 
candlestick. She was also charged 3/12/0 for houserent for 6 mos. The total 
account was 5/5/0. She got credit of 3/0/0 for washing in 1772, and paid 
cash of 0/6/0. Gave a note for 1/19/0 in 1773. She was a widow by 1787, 
carried a balance of 2/1/3 from Ledger H with no payment in I.

PORTER, Joshua (22 Oct 1767 - 1775) Identified on his acount as the husband 
of Elizabeth. Made delivery to Rev. Alexander ADAMS in 1767 and paid 0/15/0 
on account of Stephens FOUNTAIN in 1766. Died circa 1775.

PORTER, Ready (6 Jan 1768)
Got credit of 0/2/0 on account of James DRISKELL.

PORTER, Rhoda (Mrs.) (20 Dec 1766 - 28 Dec 1768)
Balance from Ledger C 1/19/9. Paid 0/6/0 on the account by making a ruffled 
shirt and 3 stocks. The balance of 1/13/9 was carried to her husband's 
account in Ledger E.

PORTER, Solomon Claywell (19 Aug 1787 - 30 Apr 1788) Bought sundries for 
7/10/2 in 1787 and gave a note for that amount in 1788.

PORTER, William (Planter) (29 Sep 1766 - 1769)
Due from Ledger C 2/2/6. No payment in D.

PORTER, William (Ship Carpenter) (Wetipquin) (30 May 1776 - 5 Apr 1774)
Carried 2/11/10 from Ledger C, with 9 years interest, the balance was 3/19/0 
and he gave note for this amount in 1774.
*Robert HANDY Book Debts Desperate: Joshua, William, & John PORTER.

POWELL, Levi (1775 - 25 Jul 1787)
Ledger H balance 1/17/10. Note given for full amount in 1787.

POWERS, Samuel (14 Oct 1765 - 1769)
Carried purchase of thread for 0/19/0 from Ledger C. No payment in D.

John PRICE (1765 - 1769)
Owed 0/0/8 for gun flints in Ledger C. Bought a reap hook for 0/3/0 in 1767 
for a total of 0/3/8. No payment in D.

Robert PRICE (18 Oct 1766 - 1769)
Brought 2/4/8 balance from C. Unpaid in Ledger D.

Thomas PRICE (Sailor) (1765)
Carried 0/8/0 from Ledger C and charged thread to make a total of 0/10/6. 
Cash pd in full in 1768, 0/7/6 from Benjamin HITCH. Delivered 2,000 cypress 
shingles for credit to Capt. Joseph Dashiell in 1768. Bought white linen, 
cambric, a crooked comb, a snuff box, and a pr of woman's mittens in1775. 
Paid in full in cash in 1779.

William PRICE (12 Dec 1766 - 27 May 1769)
Balance of 2/13/7-1/2 carried from C. Interest until 27 May 1769 0/4/7-1/2 
making a total of 2/18/3 which was paid by charging this amount to the 
account of George MARTIN in Ledger E.
*Robert HANDY Book Debts Desperate: Robert, Mary, & Thomas PRICE

PRITCHARD, David (1765 - 5 Mar 1768)
Carried 1/4/6 from C plus interest of 0/6/2. Bought linen, molasses, rum, 
cordage, tin pan, threade, and 3 small pen knives, also gave credit to James 
FINCH for a total of 5/15/3. Partly paid in cash and corn with a balance of 
5/8/5, carried to Ledger E.
*Robert HANDY Book Debts Desperate: David PRITCHARD.

PRITCHETT, David (1775 - 24 Aug 1787)
Balance from Ledger H 12/7/1 plus 0/4/7 for a warrant. Judgment rendered in 

PRITCHETT, James (22 May 1786 - 1787) Bought 3 mill saw files for 0/7/0. No 
payment in Ledger I.

PRITCHETT, John (1773 - 24 Aug 1787)
Balance from Ledger G 0/1/10, from H 4/1/8, cost of warrant 0/3/9. Judgment 
in 1787 for 4/7/3.

PUCKEM, Peggy Causey (31 Jul 1764 - 1769)
Due from Ledger C 1/4/0. 5 years interest made it 1/11/10. In 1769 this was 
charged to her new husband, Soloman PUCKEM's account in Ledger F.

PUCKEM, Solomon (19 Jun 1766 - 1769)
Ledger balance of 0/15/3 plus 0/2/8 for 3 years interest carried to Ledger 

QUICKNEY, Michael (21 Apr 1767 - 13 Aug 1768) Bought 2 yds tape and 3-1/2 
yds checked linen for 0/12/2. Paid in cash in 1768.

*Robert HANDY Book Debts Desperate: Q name NOT in John Nelms accounts: James 

RAGLIN, David (7 Feb 1766)
Balance of 0/2/0 from Ledger C carried to E.

RAGLIN, Eleanor (29 Apr 1775 - 28 Jun 1777)
Bought  yd lawn for 0/4/6. Paid in cash in 1777.

RAGLIN, Michael (12 Mar 1767 - 26 Jan 1769)
Bought trace ropes and Russell's Seven Sermons for 0/11/4. Paid in corn and 
myrtle wax in 1768 and 1769.

RAGLIN, Nelly (Miss) (15 Jan 1767)
Bought a lb of ginger for 0/1/3. Paid in cash in 1768. Made deliver to 
Jonathan GRIFFIN in 1767.
*Robert HANDY Book Debts Desperate: Michial, Elinor, & David RAGLIN

RALPH, George ( Son of William Sr. ) (20 Apr 1767 - 29 Jun 1776)
Made deliveries for father in 1767 and 1768. Delivered corn for credit on 
account of Thomas KENNELEY in 1768. Delivered corn for credit on account of 
Thomas KENNELEY in 1768. In 1775 carried 6/17/1 from Ledger H and bought a 
clasp knife, a cypress washing tub, and trace rope and gave credit to 
Mitchell RALPH for a total of 8/12/11. Paid in part in 1776 in inch plank 
and sale of a gun to Nelms. Gave note for the balance of 6/72 on 29 Jun 1770 
Delivered plank for credit to Mitchell RALPH for 3/7/5 in 1776.

RALPH, Mitchell (13 Feb 1767 - 29 Jun 1776)
Bought rum, cordage, trace ropes, pipes, needle and a lace for 0/8/0 and 
paid in corn in 1768. Bought rum, pepper box and trace ropes in 1775 and 
carried 3/2/4 forward from Ledger H for a total of 3/7/5. Paid in 1776 by 
plank delivered by George RALPH and by credit on George's account.

RALPH, William Sr. (20 Apr 1767 - 26 Jan 1768)
Bought a pair of trace ropes for 0/2/6 and paid in corn in 1769. Both 
deliveries made by son George.
*Robert HANDY Book Debts Desperate: Mitchell & William RELPH

RAYNE, Phillip (13 Apr 1762 - 1769)
Balance from Ledger C 0/9/10. No payment in D.

READY, Aaron (1765 - 2 May 1769)
Bought paper, rum, sewing silk, buttons, broadcloth, scarlet flannel, clasp 
knife, marchand, linen. Nelms loaned him 5/12/9 in cash and rented him a 
house with rent of 10/2/6 for 13-1/2 months. Total account was 25/0/0. Note 
taken 9 Mar 1768. Ready bought 11 hanks of sewing silk between Feb 2nd & May 
26, 1767. He could have been a tailor. He made deliveries to 0 people in 
1767. Bot credit on the acount of Purnell JOHNSON Sr. for  yd of buckram 
and paid for credit on the accounts of Duncan BANES and Bryant READY.

READY, Bryant (1765 - 18 Jan 1770) Purchased molasses, linen and a candle 
stick, when added to 0/1/6 balance from Ledger C made a total of 1/14/4. Got 
credit on account of Joshua KING in 1769. Aaron READY paid 0/15/0 in cash 
also in 1769 and he paid the balance in cash in 1770.
READY, Cornelius (Quontity Mill) (11 Feb 1775 - 27 Apr 1779) Bought a pr of 
calimanco shoes, 10 yds fine striped stuff, linen, thread, lawn, ribbon, 
shoe buckles and a snuff box for 4/19/6. Cash paid in full in 1779 by 

READY, John (1765 - 24 May 1768)
Due from Ledger C 0/7/8, bought linen, sewing needles and darning needles 
for a total of 0/13/2. Paid in corn in 1768. Delivered corn for and paid 
cash for Elizabeth WILLIAMS of Broad Creek in 1768.
*Robert HANDY Book Debts Desperate: Aaron REDY, John REEDY.

REDDING, William (25 Aug 1775 - 1787)
Bought linen and thread in 1775 for 1/6/2. No payment in Ledger I.

REDDISH, Elizabeth (Mrs.) (1765-1769)
Carried a balance of 0/5/0 from Ledger C for a pair of cards. Paid in D.

REDDISH, Hieron (1765 - 29 Mar 1776)
Carried 1/18/6 1/2 from Ledger C and bought a large Bible, paper, tacks, all 
blades, rum, beer, cordage, buttons. In addition paid Nelms for 4 1/2 days 
work done by James WILLIS and gave credits to Sarah JOHNSON, John HAYWARD, 
Solomon MAGLAMARY, John NOBLE, George SMITH, blacksmith, Elizabeth PARE. He 
received credits for soling 1 pr. of shoes and making another, and for 2 
barrels of pork. He carried a balance of 6/5/9 1/2 to Ledger E. Had sons, 
Thomas and John, daughter Sarah JOHNSON and sister, Elizabeth PARE. In 1776 
he bought coat buttons and paid cash on 29 March.

REDDISH, John (21 Jan 1776)
Made pickup for father, Hieron REDDISH.

REDDISH, Nicholas (7 Mar 1767 - 3 Sep 1787)
Bought a chest lock for 0/2/4 in 1767 and paid in cash in 1769. Carried 
0/5/0 from Ledger H and paid cash in 1787. Made a delivery to Charles 
FULLERTON in 1783.

REDDISH, Thomas (30 Jan 1767 )
Made pickup for father, Hieron.
*Robert HANDY Book Debts Desperate: Hiron REDISH.

REED, James (12 Jan 1765 - 1 Sept 1769)
Due from Ledger C. Paid in full 2/3/7 by Captain Thomas Martin in cash in 

REED, John (14 Feb 1767)
Bought bearskin cloth, buttons, binding, sticks of hair, country cotton, 
thread, shalloon, trace ropes, silk ferriting, meal sifter, paper & indigo 
for 3/0/9-1/2. On 20 Feb 1768 got credit for 3/0/6 "by bu. corn paid the New 
England man."Carried 0/0/3-1/2 to Ledger E.
*Robert HANDY Book Debts Desperate: James & John REED

RENCHER, Peggy (12 Jun 1775)
Got credit of 0/10/0 on the account of Hudson LOWE

RENCHER, Thomas (Mouth of Wicomico) (7 Feb 1776 - 21 Nov 1776)
Bought a stock lock for 0/4/6 and paid in full in cash in 1776.

RENCHER, William (1765 - 1769)
Carried 0/3/4 from Ledger C for rum and cider. Paid in D.

REVEL, Stephen (1765 - 1769)
Carried 0/2/3-1/2 from Ledger C for 1-1/4 yds. oznaburg. Edmund N. Nelms 
paid 0/1/10-1/2 in cash in D leaving 0/0/5.

RICHARDSON, Benjamin (5 Sep 1767 - 12 Mar 1768)
Bought a large piggin (wooden pail) ferriting and 8 sheets of paper for 
0/3/0. Paid in cash in 1768.

RICHARDSON, John (10 Jan 1767 - 1787)
Bought linen, cambric, thread, shirt buttons, garters, pins, Psalm book by 
Watts, sewing silk, straw hat, shalloon, coat buttons, girth, small & large 
tin pans for 3/14/3. Paid with corn in 1768.

RICHARDSON, Joseph (Brig Mithels) (30 Sep 1782 - 24 Apr 1783)
Bought a set of cart boxes for 0/17/6 to be paid in a week in 1782. On 24 
Apr 1783, he bought oznaburg, a clasp knife, a bottle of snuff, and a white 
hat for 1/14/9 to be paid in cash or shingles at cash price by 1 May. No 
record of payment of either bill in Ledger I.

RICHARDSON, Samuel (Cypress Swamp) (10 Jan 1767)
Bought coat and sleeve buttons, clasp knife, shoe buckles, indigo, checked 
linen, striped holland, silk, and linen handkerchief, tape, garters, 
breeches, pattern and ferriting for 2/3/10. Paid in 1769 in shingles part 
delivered by John PERDUE's son.

RICHARDSON, William (8 Feb 1768)
John FLETCHER bought a frying pan for him for 0/8/6.
*Robert HANDY Book Debts Desperate: John & Benjamin RICHARDSON

RICKARDS, Ann (Mrs.) (31 Jan 1763 - 1769)
Balance from Ledger C 1/18/3 for items received by Ann's daughter, Susannah 
RICKARDS. Unpaid in D.

RICKARDS, John (1765 - 1769)
Balance from C 0/9/9. No payment in Ledger D.

RICKARDS, Josaih (11 May 1765 - 28 Sept. 1772)
Due from C 1/0/3. Seven years interest 0/8/3 - 3/4. Paid in cash in full in 

RICKARDS, Leme (8 Jun 1767 - 10 Feb 1776)
Bought 2 gals. molasses, for 0/7/6 & paid in corn in 1768. Bought a woman's 
silk bonnet in 1775 for 1/2/6. Delivered 5 lbs. beeswax in 1775 & paid the 
balance in cash in 1776.

RICKARDS, Thomas (26 May 1767 - 17 Feb 1768)
Bought cotton cards, gun flints and train oil. Paid in corn and cash in 

RICKARDS, Susannah (31 Jan 1763)
Bought merchandise for 1/18/3 on account of mother, Ann RICKARDS.
*Robert HANDY Book Debts Desperate: Josiah RICORDS. Thomas, Alexander & 

RIDER, Charles (1785)
An employee of James HILL, as an apprentice or journeyman shoemaker when he 
made 5 prs of shoes in 3-1/2 weeks work.

RIDER, John (10 Dec 1766 - 30 Jun 1769)
Balance from Ledger C plus interest 0/18/7. Paid cash of 0/15/0 in 1769 and 
carried 0/3/7 to Ledger F.

RIDER, Wilson (24 Jan 1766 - 15 Feb 1768)
Purchased 2 yds black plus, linen handkerchiefs, girths, a bunch boben 
(rags) for 1/9/9. Paid in 1768 in corn 12 bu of which was delivered to Capt. 
TRIPPE on 15 Feb 1768.

RIEND, James (Ryan?) (11 Feb 1766 - 1769)
Carried an old balance from C of 0/0/6-1/2 and bought  gal of molasses for 
0/2/0 in 1766. No payment in Ledger D.

RIGGEN, James (Son of Joseph) (18 Mar 1775 - 1787)
Bought an iron skillet, wilton serge, buttons, stick of hair, thread, sewing 
silk and linen for total of 2/2/1. No payment in Ledger I.

RIGGIN, Jonathan (11 Dec 1775)
Purchased broadcloth, vest and coat buttons, shalloon, buckram, sticks of 
tobacco twist, linen, indigo, garters, all blaces for a total of 3/15/9. 
Paid same day with 1515 feet of inch plank. On 20 Jun 1783 bought sundries 
for 5/0/0. Payment page missing.

RIGGS, Joseph (1775 - 9 Jul 1787)
Balance from Ledger H 1/10/9. Purchased sundries in 1783 for 4/8/9, also 
bought 2 bu corn and had a bonnet made for 0/9/6 for a total of 6/11/6. Paid 
in 1787 3/15/0 by nursing services, 1/10/9 with corn, 1/2/0 for painting 
Nelms' house, and gave a note for 0/3/9.

ROACH, Charles (1775 - 17 May 1787)
Credit balance from Ledger H 5/6/0-3/4. Charged off in 1787 as pre-crediting 
him with sale of a negro man.

ROACH, Deborah (Mrs.) (13 Jan 1767 - 1769)
Bought white linen, thread, pen knife, linen handkerchief, pewter dish, and 
molasses for 1/13/1. Full amount carried to Ledger E.

ROACH, Isaac (Son of Mary ROACH) (1765 - 24 Aug 1767) Due from Ledger C 
5/3/3 and charged rum, linen handkerchiefs, shoe buckles, snuff, snuff box, 
women's gloves, sewing silk for a total of 6/18/3. Paid by credit on account 
of his mother, Mary ROACH in late 1767. Gave credits to George DISHAROON and 
Henry TOADVINE's wife. Got rum based on a note by Hannah.*
*NOTE: John Jacob's has typed in: (Wife?)

ROACH, James (1765 - 1787)
Balance 0/9/10 from Ledger C. Bought paper, sewing silk, vest buttons and 
holland for a total of 2/5/4. Carried full balance to F. Carried 0/8/4 
forward from Ledger H and a credit to Tabitha WARD of 1/2/6 for a total of 
1/10/10. No payment in Ledger I.

ROACH, Mary (Mrs.) (1765 - 1787)
Carried 3/3/1 from Ledger C and bought ferriting, clasp knife, rum, train 
oil, and gave credit to son, Isaac, for a total of 10/10/6. In 1768 Thomas 
DISHAROON delivered corn for a credit of 0/3/0 and she gave a note for 
10/7/6. Mentions daughter. Carried 0/17/9 from Ledger H. No payment in I.

ROACH, Stephen (27 Aug 1767)
Bought rum and oil for 0/6/4 in 1767, carried full amount to Ledger E. In 
1775 bought duffle cloth for 1/1/6-3/4 and gave a credit to Tabitha WARD for 
a credit of 1/11/6-3/4. Got a credit of 0/7/6 for appraising Cathell's 
estate and paid balance in cash in 1779.
*Robert HANDY Book Debts Desperate: William, Isaac & Alce ROACH

ROBERTS, Edward (Son of Francis) (11 Jan 1781)
Sundries as per day book for 17/3/5. Payment page missing.

ROBERTS, Elizabeth (Widow) (8 Apr 1775 - 9 Dec 1775 )
Bought 2 yds linen and 2 linen handkerchiefs for 0/15/4. Paid in full in Dec 
with beeswax, myrtle wax and cash.

ROBERTS, Fisher (1765 - 30 Jun 1787)
Due from C 0/11/6. Bought sheathing linen, snuff box and snuff for a total 
of 1/3/10. Paid 1/0/0 in cash in 1770 and carried 0/3/10 to Ledger F. 
Brought 1/3/11 from Ledger H, and gave note on 30 Jun 1784 for 1/18/2 which 
included 0/14/3 accrued interest.

ROBERTS, Rencher (2 Aug 1765 - 1769)
He agreed to pay 0/6/0 on the account of Benjamin PERDUE but made no payment 
in Ledger D.

ROBERTS, Sarah (1765 - 1769)
Carried balance of 0/1/0 from Ledger C for a paper of pins. Paid in D.

ROBERTS, William (Dam Quarter) (1765 - 26 Feb 1770)
Balance from Ledger C 0/10/6. Bought a reap book, blanketing and rum. 
Assumed debt of Thomplin HANCOCK in Ledger C amounting to 2/2/10 for a total 
of 3/10/1. Paid in part in 1768 with shingles and gave note for 2/11/0. Paid 
0/8/0 in cash on account of John SCROGGEN in 1770.
*Robert HANDY Book Debts Desperate: __?__ Roberts Jr., Sarah, William, John 

ROBBINS, John (21 jan 1775 - 22 Oct 1777)
Purchased molasses, rum and coffee for a total of 1/1/6. Paid in cash in 

ROBINS, Josiah (1765)
Due from C 0/12/2-1/4. Purchased a skillet, an iron pot, a hammer, 2 clasp 
knives, a gimlet, rum, molasses, pins, and indigo for a total of 2/5/1/4. 
Got credits of 1/10/0 from corn delivered by John FLETCHER in 1768, leaving 
a balance of 0/15/1/4.

ROBINSON, James (Gentleman) (1765 - 1769)
Carried 0/2/6 from C for 1 paper rings. Paid in Ledger D.

ROGERS, Betty (31 Aug 1764 - 1769)
0/2/8 due from Ledger C. Unpaid in D.

ROOSE, Basil (7 Jan 1767 - 12 Mar 1768)
Purchased rum, brinstone, needles and pins, an iron pot, cordage for a total 
of 1/6/6. Carried entire amount to Ledger E.

ROOSE, Edward (5 Sep 1764 - 1769)
Balance of 0/5/4 carried from C. No payments in Ledger D.

ROOSE, John (1768 - 28 Sept 1787)
Made a delivery to Basil ROOSE in 1768. Carried a balance of 4/1/4 from 
Ledger H and bought trace ropes and cordage for a total of 4/6/1. In 1787 
Nelms got judgment for 4/10/4 including costs.

ROSE, John (13 Jun 1767)
Made delivery to John BREWINGTON.
*Robert HANDY Book Debts Desperate: Hazel ROSE

ROUNDS, John (1775 - 1787)
Carried 3/3/2 to Ledger H. Unpaid in I.

ROUNDS, William (27 Dec 1785 - 18 Aug 1787)
Bought a testament for 0/3/9 in 1785. Paid in cash in 1787.

ROSS, Charles (Lives by Jacob PHILLIPS) (2 Aug 1766 - 1769)
Balance from Ledger C 1/8/7 . No payment in Ledger D.

RUCK, Elizabeth (Widow of Levin)(5 Jul 1787)
Sundries as per day book 3/18/0. Gave note for full amount.

RUCK, Ezekiel (1765 - 25 Feb 1771)
Due from Ledger C 2/15/4. Bought garters and rum for a total of 2/17/5. Paid 
in part with 19 weaver's slays in 1768 with the balance of 0/9/11. Paid in 
cash in 1771.

RUCK, Hezekiah (21 Jun 1765 - 6 Nov 1777)
Carried 1/9/3 from C including interest. Paid in part with cash payments by 
Peter OWENS and Levin RUCK and by credit on James TRADER. Balance of 0/3/9 
paid in cash by Hezekiah in Sep 1770. Brought 0/10/6 from Ledger H and 
bought shoe buckles, ribbon, knee buckles, handkerchief for 1/2/6. Paid in 
cash in 1777.

RUCK, James (Seaside) (1765 - 1 Apr 1771)
Brought 0/0/6 from C. Paid in Ledger D. Bought a book of history, linen 
handkerchief and white linen for a total of 1/0/1. Paid cash of 0/7/6 in 
1771 leaving 0/12/7 still due.

RUCK, John Jr. (27 May 1765)
Balance from Ledger C 0/2/19. Unpaid in D.

RUCK, John Sr. (1765 - 31 Jan 1770)
Carried from C plus interest 2/13/6 and charged ginger, tin pan, molasses, 
linen and rum for 3/1/10. Paid in part with pork in 1769, in cash in 1770 
and carried the balance of 0/9/10 to Ledger F.

RUCK, Levin (6 Feb 1767 - 29 Jan 1777)
Purchased checked linen, Bearskin cloth, durant & thread, rum and garters 
for a total of 3/3/1. Paid 1/14/0 in corn in 1768 & carried 1/9/1 to Ledger 
E. Made payment for Hezekiah RUCK in 1770 & William DRISKELL, saddler in 
1768. Brought 2/6/0 from Ledger H and bought rum, trace ropes & molasses in 
1775 for a total of 2/19/1. Interest of 0/7/2 was added and payment of 3/6/3 
made in cash on 29 Jan 1777. Died before 8 Jan 1787 when Elizabeth RUCK was 
described as his widow.

RUCK, Mary (Widow) (1775 - 26 Oct 1776)
Carried 0/6/3 from Ledger H and bought cordage which with interest made a 
balance of 0/8/10. Paid in cash in 1776.
*List of Debts for Robert HANDY: Desperate Debts Due on Ezekiel & John 
*Robert HANDY Book Debts Desperate: John RUARK Jr. (listed twice), Stephen 
RUARK Jr., Mary & Levin RUARK.

RUSSELL, Alexander Thomas (19 Nov 1772)
Made payment of 0/10/0 on account of William VENABLES of Benjamin.

RUSSELL, Josiah (1 Apr 1767 - 18 Jun 1768)
Made pickups for father, Thomas RUSSELL Sr. in 1767 and 1768 and a delivery 
in 1767 to Solomon RUSSELL.

RUSSELL, Price (23 Feb 1767)
Bought shoe buckles, bridle, silk handkerchief, comb and book Afflicted 
Man's Companion for 1/6/4. In 1770 got credit on Solomon RUSSELL's account 
for 1/6/4.

RUSSELL, Solomon (1765 - 22 Jun 1769)
Balance from Ledger C 0/13/6. Bought a slate, sewing silk, buttons, thread, 
men's gloves, beer, 2 punch bowls, rum, molasses. In additiorented Nelm's 
scow for 2 days, borrowed 1/19/7-1/2, and gave credits to John ELZEY, George 
BAILEY Jr. and his father, Thomas Sr. for a total of 15/0/0. Gave a note for 
the full amount in 1769.

RUSSELL, Thomas (Joiner at Dover) (20 Jul 1763 - 1769)
Balance from Ledger C 1/6/3. No payment in D.

RUSSELL, Thomas Sr. (1765 - 1769)
Carried 2/6/9-1/2 from Ledger C and bought pr H hinges, stick of hair, 
cambric, broadcloth, buttons, padlock, thread, sewing silk, molases, pr. 
callimanco shoes, and rum for 5/19/2. Paid in 1769 by charging it to the 
account of his son Solomon. Also father of Josiah.
*Robert HANDY Book Debts Desperate: Price RUSELL, Thomas SR., Solomon, & 
Thomas Alexander RUSSELL

*Robert HANDY Book Debts Desperate: (Surnames NOT in John Nelms Accts.) Lane 

SAMMONS, John (Deceased) (1765 - 1767)
Account 0/3/0 in Ledger C. Marked deceased in D with No Payment.

SAVAGE, Benjamin (31 Jan 1767 - 31 May 1787)
Purchased Reading Made Easy, rum and a worsted cap for 0/4/9. Carried the 
total to Ledger E. In 1775 carried 0/2/9 from H and charged rum, a hat, 
comb, indigo for 2/2/3. Paid 0/9/0 with beeswax in 1775 and the balance in 
cash in Jan 1777. In 1786, bought sundries for 26/8/5 and gave note for this 
amount to Nancy NELMS in 1787.

SAVAGE, Robert (19 May 1766 - 1769)
Balance from Ledger C of 0/1/8 for a snuff box and buttons. Unpaid in D.

SAVAGE, Thomas (1765 - 1769)
Due from Ledger C 0/3/7 with no payment in D.
*Robert HANDY Book Debts Desperate: Benjamin SAVAGE.

SCADEY, Burcken (1775 - 1787)
Carried 0/3/0 from Ledger H. Unpaid in I.

SCADY, Stephen (1765 - 23 Jan 1768)
Bought rum, linen, thread and gave credit to James THOMPSON's account for a 
total of 2/11/10.
Paid with 11 lbs. of tallow and 22-1/2 bu corn in 1767 and 1768. Paid 0/12/0 
on account of john MCGEE of the forest in corn in 1768.
*Robert HANDY Book Debts Desperate: Stephen SEADY

SCOTT, Rev. Mrs. John (1775 - 1787) Balance from Ledger H 1/19/10. Unpaid in 
Robt. HANDY - Book Debts Desperate: George Day SCOTT

SCROGEN, John (1765 - 1775)
Credit of 1/0/6 brought from Ledger C. Bought buttons, snuff box, pr. 
woman's stays, silk lacr for 2/8/6. In 1770 cash was paid on his account by 
William ROBERTS of Dam Quarter adn. on May 9, 1771 he gave a note for the 
balance of 5/0/0. He was a brother of Sarah SCROGEN and Administrator of the 
Estate of Joseph SCROGEN Sr. in 1775.

SCROGEN, Joseph (1765)
Due from LEdger C 0/18/8-1/2 Bought thread, buttons, sticks of hair, sewing 
silk, the cost of 20 lbs of tobacco overpaid him, and cash paid him by 
Joseph LECOTES for NELMS and credit by Ezekiel JONES in a judgment and 
execution for a total of 2/13/10-1/2. Carried a blaance of 1/2/2 from Ledger 
H. Died in 1775 since John SCROGEN was his administrator by then & paid his 
bill in Ledger D.

SCROGEN, Joshua (5 Oct 1764)
John HASTINGS paid SCROGEN for delivery to John NELMS 2/6/7 HASTINGS had 
borrowed from NELMS.

SCROGGIN, Joseph (1775 - 19 Jan 1788)
Balance from LEdger H 1/2/2 paid in cash in 1788. Probably brother of John 
SCROGEN & son of Joseph Sr. with a change in spelling.

SCROGGIN, Robert (18 Dec 1784 - 12 Sep 1787)
Bought sundries for 5/13/3-3/4. Paid 1/2/0 in cash in 1785 & paid the 
balance out of the purchase price of land sold to Nathan CULVER in 1787.

SCROGGIN, Sarah (11 Apr 1767) Made delivery to her brother, John SCROGIN.

SCROGLEMORE, Doctor (1765 - 1769)
Balance from Ledger C 0/6/6 for a tine funnel & snuff. Paid in D.

SECKELL, Henry (1775 - 1787)
Carried 0/1/7 from Ledger H. Unpaid in I.

SEEBREE, Richard (1775 - 1787)
Ledger H Balance 0/9/5. No payment in I

SHARP, Cyrus (3 Dec 1787)
He gave a note for 2/13/9 to Nelms. Page missing so person for whom he paid 
is unknown.

SHARPE, George (1765)
Carried 0/10/1 from C and bought indigo, an almanac, 2 knives, and a pair of 
men's worsted stockings in 1767 and 1768 for a total of 1/1/11. Paid 0/15/0 
in cash in May, 1768 and carried 0/6/11 to Ledger E.
*Robert HANDY Book Debts Desperate: George SHARPE

SHAW, James (1765 - 1769)
Due from Ledger C 0/3/3. Unpaid in D.

SHAW, William (27 May 1765 - 18 Apr 1771)
Balance from Ledger C 2/11/0, 4 years interest made it 3/3/3. Note taken in 
*Robert HANDY Book Debts Desperate: John SHOW(SHAW?), William SHAW

SHERRED, Francis (28 Jan 1786 - 28 Jun 1787)
Bought a quantity of rope for 0/12/6. Paid by making a coat for John NELMS' 
son, Noah in 1787.

SHOCKELY, Benjamin (10 May 1765) Balance of 2/1/5 from C. Unpaid in Ledger 
D. Nathaniel THRIFT agreed in C to buy a note of Banjamin and Solomon 
SHOCKLEY for 3/7/7 and deliver 4065 cypress shingles in payment.

SHOCKELY, Benjamin Jr. (8 May 1786 - 1 Dec 1787)
Bought sundries for 0/6/5 in 1786 and paid in full in cash in 1787.

SHOCKELY, Covington (23 Nov 1767) Made pick up for father John SHOCKLEY just 
before father "sent him away".

SHOCKELY, Elijah (23 Dec 1766 - 31 Jan 1788)
Balance from Ledger C and interest making a new total of 0/12/0. Full amount 
carried to E. Brought 1/3/11 forward from H, costs added and judgement 
obtained for 1/6/5 on 31 Jan 1788.

SHOCKELY, Elizabeth (23 Sept 1785 - 21 Jul 1787)
Sundries as per day book in 1785 1/4/5, in 1786, 2/5/7 for a total of 
3/10/0. Delivered corn for 0/14/3 in 1785 and got credit for an over charge 
of 0/12/0. Made additional payments totalling 0/15/10 in 1786 and gave a 
note for the balance of 1/7/11 in 1787.

SHOCKELY, George (15 Dec 1766 - 31 Jan 1788)
Ledger C balance of 0/8/1 marked that his mother (unnamed) is security. No 
payment in D.

SHOCKELY, Isaac (1765 - 8 Mar 1768)
Carried from C 2/4/11, gave credits on his acct. to John DAVIS Jr. Esther 
STARLING & Martha TRADER for a total of 3/13/11. Paid in cash in 1768.

SHOCKELY, John (1765 - 2 Jun 1787)
Due from Ledger C 0/1/6, bought bearskin cloth, cambric, needles, thread & 
pins, stick of hair, buttons, gun flints & gave a credit to John TATUM for a 
total account of 1/19/0. Paid in 1768 with corn & pork & cash paid by 
Charles DASHIELL at court. In 1783 bought brown sheathing, a chest & a 
quantity of joiner's tools & plain stocks, thread, linen, small knife, small 
hinges, 4 pr. yarn stockings, indigo, tape, shalloon, broadcloth, stick of 
hair, bed ticking, large silk handkerchief, carpenter's edge & got advances 
in cash of 3/0/0. In 1784 purchases included a spelling book, linen, plain 
irons, pr. compasses, ink stand, gimlets, chest lock, copperas, hinges, 
thread & got advances of cash for a total of 2/11/4. Also got cash advances 
of 22/17/6 and gave credits to Sabra NOBLE and John MAGLAMARY & was paid the 
balance in cash of 6/8/8 1/2 for building a house for Mr. HUGHES, making a 
total due on the account of 50/0/0 which was the contract price for a house 
built for NELMS that he let HUGHES have. In 1785 bought trace ropes & augurs 
for a total of 0/4/7 but that total account was settled by Bart KENNEDY for 
Nance NELMS on 2 Jun 1787.

SHOCKELY, Jonathan (1765 - 1787)
Carried from Ledger C plus accrued interest 9/12/10 and purchased a linen 
handkerchief, cambric, tin pan, trace ropes, linen, reap hooks, bear, and 
needle for a total of 11/4/11. Delivered 2 bu of corn and paid cash of 
0/11/11 in 1768 and gave a note for the balance of 10/10/0. Brought a 
balance due of 4/9/9 from Ledger H with no payment in I. In 1772 paid 0/5/6 
for James ENGLISH. Boy mentioned, unnamed.

SHOCKELY, Saul (27 Feb 1775 - 4 Sept 1787)
Bought molasses, rum, linen, tin pans, clasp knife, indigo, and a pewter 
basin in 1775 and garters and shoe buckles in 1776 for a total of 2/0/0. 
Paid in cash in 1777. In 1784 bought sundries for 0/13/0, and gave a note 
for it plus 0/1/4 interest in 1787.

SHOCKELY, Solomon (1765)
Note with Benjamin Shockely for 3/7/7 to Nelms taken over by Nathaniel 
*Robert HANDY Book Debts Desperate: Mary, Jonathon, Benjamin, Elijah, John, 
Isaac, & William, SHOCKLEY

SIRMAN, Edward (1765 - 6 Jun 1769)
Due from C plus accrued interest 2/10/6. In addition charged Reading Made 
Easy, 2 bu of corn and oznaburg for a total of 3/5/4. Gave a note for this 
amount in 1769.

SIRMAN, Isaac (1765 - 26 Oct 1768)
Ledger C balance 0/0/10 and bought molasses and a meal sifter for a total of 
0/10/10. Paid 0/7/6 in cash in 1768 and carried 0/3/4 to E.

SIRMAN, Job Jr. (28 Mar 1767)
Made pickup and corn delivery for father in 1767 and 1768. In 1775 bought 
binding, 1 doz. tea cups and saucers stamped cotton and ribons for 1/1/11. 
Paid in cash in 1778. In 1783 bought trace ropes for 0/5/0 and carried 0/7/8 
from Ledger H. No payment in I.

SIRMAN, Job Sr. (28 Mar 1767 - 2 Feb 1770)
Purchased broadcloth, stick of hair, coat buttons, shalloon, and sewing silk 
in 1767 for 2/19/7. Paid part in corn and cash in 1768 and an additional sum 
in 1769. In 1770 bought a night cap for 0/1/6 and the balance then due of 
1/1/8 was paid by charge to the account of Joshua KING in Ledger F. 
Identified as father of William on William's account.

SIRMAN, Joshua (4 Apr 1767 - 14 Mar 1768)
Bought sewing silk, linen handkerchief, buttons, oznaburg and damask for 
0/12/4- 1/2. Paid 0/10/0 in cash in 1768 and carried 0/2/4-1/2 to Ledger E.

SIRMAN, Lowday (15 Jan 1767 - 30 Jan 1768)
Charged Russell's Seven Sermons, pen knife and clasp knife, gimlets, sewing 
silk and buttons for 0/7/7. Paid by his father (unidentified) in 1768.

SIRMAN, William (Son of Job) (1765 - 1 May 1774)
Owed 0/1/0 for a pair garters in Ledger C and bought buttons, sewing silk, 
rum, shoe buckles, clasp knife in Ledger D for a total of 0/9/9. Paid in 
cash in 1774.
*Robert Handy/Books Desperate Due (1765 - 1766): Edward, William, Joab, & 
Louther SIRMAN

SKINNER, Benjamin (3 Aug 1782 - 1783)
Bought fine white linen, thread, cambric, twist of tobacco, sewing silk, 
buttons, handkerchief, muskrat skins for a total of 1/17/9. Paid in 1783 
0/9/4 in cash, horsehide for credit of 0/3/9 and credit on Thomas SKINNER of 
0/16/10 for a total of 1/9/11 leaving a balance due of 0/7/10.

SKINNER, Thomas (10 Apr 1782 - 31 Jan 1784)
Bought country linen, flour, tow linen, corn, fine linen, cambric, thread, 
lock and hasp, pr shoes, buttons, men's gloves, loaf sugar for a total of 
11/14/9 including credit to Benjamin SKINNER. Made 1/2 doz. teaspoons and 
1/2 doz. tablespoons in 1782 for a credit of 3/3/0 and paid 1/10/0 in cash 
in 1784.

SKINNER, William (20 Mar 1767 - 1770)
Bought pair of garters in 1767 for 0/1/0 and paid cash in 1767. Bought 
another pair in Jan, 1768 for 0/1/3 and carried the charge to Ledger F.

SMILEY, Samuel (16 Jun 1786)
Made delivery of 33-1/2 lbs of iron to William MCBRYDE.

SMITH, Archibald Jr. (15 Aug 1767 - 29 Apr 1769)
Bought a pen knife for 0/1/6 in 1767, a pair of garters in 1768 for 0/1/0, 
and received credit for a payment of 0/1/11 in 1769 by Solomon SMITH leaving 
0/0/7 to be carried to Ledger E. Made delivery to George SMITH in 1767.

SMITH, Archibald Sr. (27 Jan 1767 - 3 Jun 1778)
Bought an almanac, a handsaw file, rum and gave credits to James PERDUE Jr. 
and Samuel SMITH for a total of 0/12/7. Got a credit from William NELMS of 
0/9/0 in 1768 and carried 0/3/7 to Ledger E. His wife delivered 6 fowl in 
1768 for credit on the account of Frankey NORTH. Carried a balance of 2/19/3 
from Ledger H and gave credit to Sarah DAVIS in 1775 for a total of 3/11/1. 
Paid in cash in 1778.

SMITH, Becky (22 Aug 1767)
Went security for the purchase of a furred woman's hat and ribbon by Miss 
Mary TURNER for 1/2/6. The bill was paid by George SMITH, son of Andrew.

SMITH, Benjamin (11 Feb 1775 - 11 Dec 1784)
Purchased garters, shirt brooch, broadcloth, linen, buttons, thread, sewing 
silk, and a stick of hair for a total of 1/4/5. In 1784 bought sundries for 
0/11/9. Also in 1784 got a credit of 0/4/2 for delivery of butter. No 
further payments

SMITH, Elijah (1765 - 6 Mar. 7 Jul 1787)
Balance from C 3/15/4 and purchased linen for a total of 4/4/1. Paid 2/13/9 
in cash in 1768 and 1770, and got credit on Elisha PARKER's account for the 
balance in 1771. Bought sundries for 0/71 om 1786 and gave a note for it in 

SMITH, George (Son of Andrew) (15 Oct 1768 - 21 Aug 1787)
Paid account of Mary TURNER of 1/2/6 in 1768. In 1775 and 1776 bought 
molasses, felt hat, pepper box, spectacles, trace ropes, cordage, 2 primers 
and a red cap for 1/2/3. Paid part in 1776, with a bu of corn and 0/6/8 in 
cash "in balance of your land" and paid the rest in cash in 1778. In 1779 
hired NELMS' negro girl Venus for 20 bu of corn or 50 shillings cash. No 
payment made. In 1784, purchased serge, a stick of hair, buttons, coating 
cloth, 2 testaments, and a blanket. In 1787 bought a hat, coating cloth, 
linen, buttons, handkerchiefs, cordage, cheese, all blades, tacks, almanac 
and 7 pieces of earthenware for 10/11/6. In 1785 delivered 31-3/4 lbs. of 
hog's fat for credit and in 1787, 11-1/4 lbs. tallow and 400 "eye blades" 
and gave a note for the balance of 7/16/4.

SMITH, George (Blacksmith) (1765 - 1787)
Carried from Ledger C 1/1/7. Bought comb, powder, flask, almanac, sewing 
silk, cordage, molasses, snuff and checked linen, and gave credit to Samuel 
SMITH for a total of 3/1/3. Got a credit of 0/12/9 on Hieron REDDISH in 
1768, only payment in Ledger D. Carried a balance of 1/18/4 from H and 
bought in 1776, a watch chain, gun powder, gun flints, a pen knife, and was 
charged 1/3/3 for 9 years interest. In 1781 bought a pr of shoe buckles of 
polished silver for 0/5/6. Total accounts 3/14/7. No payment in Ledger I.

SMITH, George Jr. (24 Jan 1767- 1768)
Bought a razor, piecegoods, twists of tobacco, thread, sewing silk, buttons, 
an old hogshead, cordage, trace ropes, 2 combs, molasses, train oil, limes, 
bridle buckle, and gave credits to James BUSSELL for a total of 8/13/9. In 
1768, he made payments by credits on William HASTINGS and William MILLS, 
with a gallon of rum, a small piece of silver, and by cash and carried 
2/10/9 to Ledger E.

SMITH, George Sr. (1775 - 1787)
Balance from Ledger H 0/5/3. No payment in I. ( It is possible that the 
George SMITH Jr. of D may have become the SR. of Ledger I.)

SMITH, Isaiah (1765- 1768)
Carried 0/1/6 from Ledger C, bought a pr of garters and an iron skillet in 
1767 and a frying pan in 1768 for a total of 0/14/6. In 1768, delivered 
beeswax for a credit of 0/5/0 and carried 0/9/6 to Ledger E.

SMITH, James (Deceased) (1765 ) Balance due from Ledger C 2/3/6-1/2.
No payment in D, no assumption of liability on the account.

SMITH, James (Naswadoz) (1775 - 1787)
Transferred 0/9/0 from Ledger H. No payment in I.

SMITH, James (Rockawalkin - Joiner) (25 Feb 1775 - 18 Aug 1787)
Bought coat and best buttons, trace ropes, cordage, rum, nails and tape for 
0/13/10 in one account. In the other brought 6/14/9 from Ledger H and bought 
linen, iron spoon, dovetail hinges for a total of 8/18/3. Paid this sum in 
cash in 1778, but not the 0/13/0 account. In 1785, bought oznaburg for 
0/12/0 and gave a note for it in 1787.

SMITH, John (Rockawalkin) (18 Feb 1775 - 13 Jan 1776)
Bought 1-1/2 yds flowered durant for 0/7/0 for 0/7/0. Paid in cash in 1776.

SMITH, Lingo (27 May 1775 - 27 May 1776)
Purchased coffee, handkerchief, corn, rum, razor, molasses, almanac, 
scissors, plated shoe buckles, wheat, ribbon for a total of 2/16/2. Paid in 
1776 with 1 bu of wheat and the balance in cash.

SMITH, Marshall (Son of George SMITH Jr.) (10 Mar 1767 0 16 Mar 1771)
Bought snuff and snuff box and large silk handkerchief with interest to 
1771, total was 0/11/11. Paid in cash in 1771.

SMITH, Rebecca (22 Aug 1767)
Security for Miss Mary TURNER for 1/2/6. Account paid by George SMITH, son 
of Andrew.

SMITH, Robert (20 Mar 1775)
Delivered a gallon of rum to Capt. Richard DICKERSON.

SMITH, Samuel (18 Jul 1767 - 18 Sep 1777)
Got credits on George SMITH and Archibald SMITH Jr. in 1767. In 1775, bought 
trace ropes, linen handkerchief, coffee, "bard" stuff which with 2 yrs. 
interest came to 1/19/9. Paid in cash in 1777.

SMITH, Solomon Jr. (14 Mar 1767 - 29 Apr 1769)
Bought trace ropes and molasses in 1767 for 0/11/3. Thomas BLIZZARD paid 
0/3/2 on SMITH's account in 1769 and SMITH paid the remainder in cash. SMITH 
paid 0/1/11 on account of Archibald SMITH Jr. in 1769.

SMITH, William (Weaver) (14 Jan 1767 - 1769)
Purchased linen handkerchiefs, shoe buckles, rum, chalk, knit gloves, 
ginger, indigo and pipes for a total of 1/0/8. Carried full amount to Ledger 
*Robert HANDY Book Debts Desperate: George, Solomon, Moses, Elijah, 
Archabald-(listed twice), George-Son of Andrew, George Jr. William, Turner, 
Andrew, & William (Tavernkeeper) SMITH

SMULLEN, Nathaniel Jr. (1765 - 17 May 1785)
Purchased rum, bun flints, gun lock, cordage, carried 0/4/4 from Ledger C. 
for a total of 0/16/2. In 1785, 18 yrs. interest of 0/18/0 was added and he 
bought a stick of tobacco twist, coat buttons, buckram and shalloon to make 
2/4/6-1/2. Paid 1/10/0 same day leaving a balance of 0/14/6-1/2.

SMULLEN, Nathaniel Sr. (20 May 1767 - 19 Jul 1768)
Bought molasses, large gimlet, bridle, vest and coat buttons for 1/1/9. Paid 
in cash in 1768.

SMULLEN, Randolph Jr. (1765 - 1787)
Balance from Ledger C 0/1/3. Unpaid in D. Paid 0/15/0 for father, Rondolph 
Sr. in 1771. Carried 0/3/2 from Ledger H, no payment in I.

SMULLEN, Randolph Sr. (1765 - 8 Aug 1787)
Balance from C 0/3/4, charged rum, pipes, bridle, molasses, in 1767, gave 
credit to Betty LAYFIELD and had interest of 0/10/8 charged for 6 years in 
1775. Then bought ribbon to make a total due of 2/19/1. Paid 0/15/0 in cash 
in 1768, 0/15/0 by Randolph Jr. in 1771, by 85 lbs of pork in Feb 1775 and 
by a barrel of tar in Apr to complete payment. On the same day he bought a 
woman's silk bonnet for 1/2/6 and gave a note for that amount in 1787.

SMULLEN, Samuel (21 Feb 1776 - 18 May 1785)
In 1776, purchased broadcloth, durant linen, sewing silk, thread, buttons, 
stick of hair, buckram, tobacco twist, for a total of 4/3/1. Paid in full in 
cash in 1777. Bought shalloon in May 1785 and paid in full same month.
*Robert HANDY Book Debts Desperate: Bandel Sr., William Jr., Randel, Edmond, 
William & Nathaniel SMULLEN.

SPEAR, Aaron (9 Mar 1765 - 1769)
Owed 1/16/9 in Ledger C. Unpaid in D.

SPEAR, Absalom (10 Apr 1762 - 1769)
Due from C 0/13/4. No payment in Ledger D.

SPEAR, Henry (7 May 1767 - 22 Nov 1787)
Purchased molasses, pipes, checked linen, and a meal sifter. Gave credit to 
son John SPEAR for a total of 1/19/0. Delivered 600 shingles to Nelms and 
2,000 to Mr. BUCHANEN for credit on his account with Nelms, for payment in 
full in 1768. Father also of William SPEAR. Paid on account of Thomas WILLS 
in 1771. Carried 021/1 from H and had judgement rendered for that amount in 

SPEAR, John (son of Henry) (1765 - 20 Jun 1768)
Carried 0/3/6 from C and bought a snuff box and snuff, brimstone, rum, shoe 
buckles, pipes, razor, men's worsted stockings, coffee and gave credit of 
his father Henry SPEAR, for 0/11/5-1/2, delivered 1,900 cypress shingles for 
1/9/6 and carried 0/1/6-1/2 to Ledger E.

SPEAR, Jacob (1765 - 29 Jun 1768)
Due from C. 8/0/0. Purchased in 1767 almanac, indigo, linen rum, pins, and 
reap hooks for a total of 9/1/0. Gave a note for this amount in 1768.

SPEAR, Moses (11 May 1765 - 1769)
Owed in Ledger C 1/11/3. Unpaid in D.

SPEAR, Thomas (Lame man) (7 Sept 1764 - 1770)
Carried from Ledger C 0/7/3. Delivered 3 wooden cans in 1770 for a balance 
of 0/27/1.
*Robert HANDY Book Debts Desperate: Aaron, John, Henry, Moses SPEAR. Jacob 

STANFORD, David (28 Jan 1768)
Paid 3 3/4 bu corn for Jeremiah MORRIS in 1768. In 1775 bought molasses and 
2 window bolts for 0/6/2. Paid in cash in 1776.

STANFORD, Jesse (15 Jun1786 - 27 Jun 1787)
Bought sundries for 6/13/6-1/2 in 1786. Credited 6/18/6-1/2 for nursing 
services: 1787.

STANFORD, Jonathan Jr. (14 Feb 1766 - 5 Apr 1779)
Owed in Ledger C 0/6/8 plus 2 doz all blades and 2 doz tacks omitted from 
the account in C, plus 5 years interest made 0/11/10. Got credit of 0/9/5 by 
Isaac CROUCH and paid balance in cash in 1771. In 1775 bought checked linen, 
silk handkerchief and with interest owed 1/7/6 which was paid in cash by 
Joshua STANFORD in 1779.

STANFORD, Jonathan Sr. (1765 - m25 Jan 1777)
Carried 0/3/4 from Ledger C and charged an iron skillet, buttons, needles, 
almanac, brimstone, padlocks, pins and a meal sifter for 0/18/2. Paid 0/12/6 
in cash in 1769 with the rest paid by his son, Joshua in 1770. In 1775 
purchased trace ropes for 0/6/0 and paid in cash in 1777.

STANFORD, Joshua (Son of Jonathan Sr.) (6 Jan 1770 - 5 Apr 1779)
Paid on father's account in 1770 and on that of his brother, Jonathan Jr. in 

STANFORD, Mary (Miss) (14 Nov 1767)
Bought a meal sifter for 0/2/6 in 1767 paid for by her father (unnamed) in 

STANFORD, Thomas (28 Feb 1767)
Bought trace ropes & British oil for 0/9/11. Paid with corn delivered by 
Joshua HITCH in 1768. Paid 0/5/0 for John BOTHAM in 1768. In 1775 charged a 
32 lb. iron pot, British oil, cart box, New England primer & a chest lock 
for 1/2/4. Paid in 1776 with wheat & cash. Father of William.

STANFORD, William (9 Jan 1767 - 30 Aug 1775)
In 1767 purchased a comb, girth, molasses, brimstone, ribbon and pipes for a 
total of 0/18/8. Paid in cash in 1768. Paid 0/2/4 for Mrs. Betty GILLIS in 
1769. Made pick up for father, Thomas STANFORD in 1775.
*Robert HANDY Book Debts Desperate: David, Thomas, Jonathon, Isey, STANFORD

STARLING, Esther (23 jan 1767)
Got a 15 shilling credit on Issac SHOCKLEY.

STEPHEN, William (26 Jan 1768)
Delivered 3 bu corn for credit to Sarah HILLMAN, Widow.

STINSON, Henry (1765 - 2 Jun 1767)
Due from Ledger C 0/1/0 for a hank of sewing silk, Paid in D. Made delivery 
to James CATHELL Jr. in 1767.

STURGIS, John ( 20 Apr 1775 - 3 Jan 1777)
Bought a woman's red cloak in 1775 for 1/5/0 and 1/4 yd durant in 1777 for 
0/1/2. No payment for either in Ledger I.

STURGIS, Joshua (8 Jan 1767 - 28 Jun 1787)
Purchased vest Buttons, girth, garters, allspice and thread for 0/6/10 in 
1767. Paid in corn and cash in 1768. In 1775 bought trace ropes, sewing 
silk, and cordage and carried 0/6/6 from Ledger C. In 1785 bought 3 mill saw 
files for 0/7/6 to make a total debt of 1/3/6. Paid 0/6/0 in cash in 1776 
and gave a note for 0/17/6 in 1787.
*Robert HANDY Book Debts Desperate: Joshua STIRGS,

SUMERLIN, William (30 Oct 1775 - 1787)
Bought a gallon of molasses for 0/3/9. No payment in Ledger I.

SWILLIANT, William (9 Apr 1781 - 1787)
Bought 2 doz. coat buttons and knee buckles for 0/10/6 to be paid with 3 yds 
tow linen. Nothing to show whether payment was made.

*Robert HANDY Book Debts Desperate: John SHILES, Betsey & Leah SCHOONER


Permission to use the text of Store Accounts of John Nelms of Salisbury, 1758 - 1787 by the Somerset County Maryland USGenWeb site was given to the submitter, Laurie Dykes Fowers, by the author, John E. Jacob, Jr.
John Nelms Store Accounts of Salisbury
Jacob, John E., Jr.
© 1990

Back to Nelms Store Accounts Table of Contents

HOME Cemeteries 1877 Atlas They Lived In Somerset Transcribed Records
LOWER-DELMARVA-ROOTS FORUM Letters and Artifacts Resources History Articles Wicomico USGenWeb Archives
DelMarVa Family Album Interesting Miscellany Maps MDGenWeb State Coordinator:
Rebecca Maloney
MDGenWeb Assistant State Coordinator:
Norma Hass

© 2003 - Shari Handley

Sunday, 03-Jan-2021 16:18:29 EST