1880 - 1895 HANDWRITTEN LEDGER BOOK OF THE COMPREHENSIVE PERSONAL AND BUSINESS EXPENSES AND BILLS OF THE PATRIARCH OF A FAMILY OF STONE MASONS IN SMALL TOWN IOWA

On offer is the personal home and business accounting log book of a man, John Fegan, patriarch of a family Masonry company, living in Lyons, Iowa from 1880 all the way to 1895. The book is a fascinating mix of both professional and personal expenses over the years. This is a fascinating piece of history. At the beginning of the book, January 5th, 1880, Daniel Fegan is employed, seemingly as a Mason, by the ‘Clinton & Lyons Horse Railway Company’. The accounts of 1880 and 1881 are included almost exclusively on the first 8 pages. On these pages, under the entries for 1880 and 1881, are entries for 1885 and 1886 as well. Later in the book, around page 31, there are a number of pages devoted to the living expenses for 1880 written down. “Jan 5th - To 1 bottle of ink and 5 pens - $.15; 6th - To Tobacco and cigars - $.60; 7th - To candies and nuts - $.40...9th - To 12 photographs part pay - $2.00”. These living expenses continue throughout the entire year. It can be inferred that by 1885, Fegan has his own masonry company, though it is possible he already had this company in 1880 and 81 and just contracted out to the Clinton & Lyons Horse Railway Co. “September 25th, 1885. Charles Phillips Sr. 4 1/2 days masoning at $2.30 per day - $11.25.” His accounts for 1885 and 1886 show much more detail the entries of 1880/1881, and show quite a bit of complexity in the costs incurred and bills charged. As well they show the personal expenses that Fegan occurred as well. “August 1885. The Bill or Cost of Building a porch on west side of the house. For all kinds of lumber - $18.00; For Mr. Boid for Carpenter work - $11.00; David Mitty for spouting - $6.34; Nails and paints of Snider(?) - $6.00; John Anthony for a Load of Stone - $1.25”. There are also entries under the titles, “Money paid out for housekeeping and living expenses,” “account of Money Layed out for the House,” and “Money Layed out for the use of House.” It can be seen from these passages that the patriarch of the family was Daniel D. Fegan, and that he had his three sons, Joseph G., John R., and Daniel B. Fegan working for him. There is a page with the title, “John Fegan Money earned myself,” seemingly showing that the ledger would have been used by more than just one person at a time, not just the father. In the pages solely devoted to 1886, the ledger book contains mostly living expenses such as “Tobacco,” “salt,” “soap, ivory”, “1/2 bushel of apples,” “butter,” as well as others such as “Paid for Clinton County Album,” “church collection,” and “Goose for Thanksgiving.” For each day of the year, the expenses are written on one or two lines. There are also pages titled, “Money Received of the Boys which pays opposite each name,” showing the money that each son paid to their father and mother (usually $10 and $5, respectively). This might imply that the boys were somewhat independent contractors and paid their father and mother a monthly fee. The father, John Fegan is very methodical throughout, even writing down the expenses that his children occurred through buying him presents on his 70th birthday. These presents included, a “small handkerchief - $.10,” “2 pair socks $.20 each,” and a “neck bough - $.25”. For the years of 1890 and onwards, there are no expenses related to the costs of the family business in the ledger. By this time, it’s assumed that the ledger has become solely for personal expenses for the father John Fegan. One of his children most probably took over the company business ledger book, possibly the oldest child Daniel B. The latest entry is for April 1st, 1895. John Fegan would die later that month. Though this is the latest entry, it is not the end of the book. However, the entries that follow are few and far between. On the 77th page, there is an attempt to use the book as a diary, though only two days are recorded. “October 18th, 1880. The wind was blowing very hard Saturday and turned cold and we had a little freeze but it is very pleasant today. December 17th, 1880. It has been snowing this morning but has slowed up some at 11 O’clock a.m.” There are also a number of pages, under the title, “Rent paid each month” that begins in 1903 and go until 1907. The though the author of this section is unknown. It could be one of the children. The rent goes to “Rand’s House Corner 3rd & Exchange.” Beginning on page 132, there are a number of pages that begin in 1895 of the living expenses of “Catherine Fegan,” the late John Fegan’s wife. The pages show her living expenses as well as the money received from her children. It lasts only a couple pages. There are a few diary entries from 1886 on a page, as well as many other pages of notes and expenses and some calculations. The entries stop after around page 150. The book is in fair shape. Both front and back cover detached, as well as a number of pages on the inside. The writing inside is very legible and clear and is in great shape.; Manuscript; 8vo - over 7¾" - 9¾" tall; KEYWORDS: HISTORY OF, FEGAN FAMILY, JOHN FEGAN, DANIEL B. 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