The financial and business records of the McCormick Harvesting Machine Company, together with payroll records (Series 7X, Micro 700 and 1195), document virtually every phase of company operations. However, many record types are broken in sequence. Originally this series consisted of 311 volumes. After microfilming in 1991, all volumes were destroyed except those containing color maps.
For microfilming, volumes were arranged functionally into the following categories: general financial accounts, agency records, customer accounts, factory shipments and stock, twine accounts, and real estate and rentals. Within each category the materials were arranged alphabetically by record type or title and chronologically thereunder. Whenever possible, the title used was that which appeared on the spine of the volume. When spines were missing, titles were supplied based on internal evidence. Supplied titles (or the supplied portions of the titles) are designated by the use of brackets and, in some cases, vary from the Hafstad Guide to the McCormick Collection. For each category a brief description of materials is given followed by more detailed information on the arrangement and content of each type of record.
GENERAL ACCOUNTS
General Accounts are comprised of records of receipts and expenditures of all kinds including sales, repairs, office supplies, purchases, expense accounts and equipment. Volumes are arranged alphabetically by record type or title and chronologically thereunder.
Barter Accounts, 1873-1886
Consists of journals and ledgers. The journals are the original entry of purchase, sale, or transfer to the accounts of company agents (domestic and foreign), factories, and offices of equipment such as horses, buggies, wagons, saddles, etc. Entries show the date of transaction, accounts debited and credited, prices, and the page number in the Barter Account Ledger. Accounts in the ledgers are indexed by agent name, factory (under title “Works”), and office.
Cash Books, 1848-1901
In general, the cash books cover the period 1848-1874, do not exist for 1875-1899, and continue again from 1900-1902.
Cash daily balance volume spanning 1866-1874 gives the following information: total coins, total currency, total suspense, total checks and drafts, total freight tickets, total labor payroll, total cash balance in National
City Bank, New York, total cash balance in Merchants Loan and Trust Company, Chicago, and grand total or cash balance at the end of the day.
The volume for 1900-1901 shows daily total, postal stamps, currency, checks, freights, hands (possibly labor payroll), coupons, taxes, miscellaneous, bank, and grand total.
The cash receipt and expenditure volumes (1848-1873) show receipts and expenditures of all kinds including sales, repair, office supplies, purchases and wages. Gives date, name of account, purpose or description of item and accounts. Entries are arranged chronologically and thereunder by account.
Cash receipts and disbursements (1900-1901) consist of receipts of checks and drafts, disbursements for vouchers payable, and purchases of raw materials and are arranged chronologically.
Check Registers, 1900-1902
A register of disbursements by check number and of deposits with the Merchants Loan and Trust Co. (Chicago). Information given is check number, date, amount, pages number (possibly a cross reference to a ledger), sometimes the purpose of the disbursement and monthly balance. Volume 3 in the series, May to October 1901, is missing.
Daybooks, 1872-1875
Daily record of business transacted. Seems to be primarily records of receipts. Arranged chronologically and thereunder by account.
Daybook of Purchases, 1900-1901
A journal, giving account number of accounts debited, names of accounts credited (accounts payable), date of transaction, description, and amount.
Expense Accounts, 1862-1870
The volume for 1862-1867 is a record of many and varied expenses of three expense accounts: C.H. McCormick and Brothers, C.H. McCormick, and Reaper. Given is date and description of transaction and amounts for both debit and credit entries. It was not, however, used as a ledger, no journal sources appear, nor any breakdown of types of expenses.
The volume for 1868-1870 contains a daily posting of reaper (plant) expenses, giving date of entry, full description of transaction including name of vendor or account, and total amount. The total amount is distributed in columns for the following breakdown of expenses: the Manufacturing category includes reaper, sickle, foundry, paint, bran, lumber, fuel, repair,
incidentals, and taxes; the Office category includes salary and incidentals, telegram, printing and advertising, and charity; the Agent category includes salary and travel, stationary and incidentals, printing and advertising, commissions, handling, freight, storage, and legal.
Journals, 1848-1872
The daily record of company business. The series of journals are composed of two runs: 1848-1863 and 1861-1872. Some overlap occurs, and it is not certain how the portions fit together. Gives date of transaction, accounts debited and credited, amount, ledger folio page, and description and/or purpose of transaction. The series of journals are composed of two runs: 1848-1863 and 1861-1869. Some overlap occurs and it is not certain how the overlapping portions fit together.
Ledgers, 1848-1902
Records of debits and credits to individual accounts.
The general ledgers, are comprised of several overlapping runs: 1848-1863, 1860-1871, and 1861-1873. It is not certain how the portions fit together. Ledgers are arranged by account and include the accounts of agents' purchases (by name of vendor), interest, cash, houses, etc. Given for each account is the date of transaction, nature of debit and credit amounts, and page in general journal posted from. Some volumes have an index.
The reaper works ledger, 1901-1902, records accounts for labor, freight, personal injuries, new equipment, sand, and scrap purchased. The ledger is divided into three categories: general accounts, maintenance accounts, and manufacturing accounts. Within each category the accounts are arranged by department and thereunder the several hundred accounts are arranged by number. There is no index. Information given includes account name and number, date and a very brief description of the transaction posted and amount debited and credited. The debits are totaled in the general debit column and entered in many debit columns (breakdown); one column is given for credits titled general credit.
Partners Interest and Accounts, 1860-1879
The volume contains three accounts: C.H. McCormick and Bros. in account with C.H. McCormick, 1860-1873; C.H. McCormick and Bros. in account with C.H. McCormick and L.J. McCormick, 1873-1879; C.H. McCormick Company in account with C.H. McCormick and L.J. McCormick, 1873-1879.
Each account has many types of debit and credit ledger entries. Following the posted dollar figures are notations of time in years, months, and days, or singly a total number of days. From 1860 to August 1, 1870, an interest rate simple of 6% was used; thereafter, 8%. Each posted debit and credit dollar amount was multiplied by the time and interest rate; the result was interest debited and credited to each partner's account.
Trial Balances; Collections, 1866-1873
The volume contains two sections: monthly trial balances, January through June of 1866; and the largest section, monthly collection reports, 1871-1873.
On the last day of each month, the trial balances list the debits and credit balances of the ledger accounts, the amounts, and the page number in Ledger E, 1866-1869.
The collection reports were entered daily from August, 1871 through July 1873, giving the total amount collected including interest, and to which year's business (1860-1872) the collections were to be applied.
Voucher Registers, 1900-1902
Both volumes are registers of vouchers of disbursement but each volume covers different accounts.
The Voucher Record, 1900-1902, gives date, name of payee, voucher number, and total amount credited (to voucher payable). Accounts debited were: manufacturing, special manufacturing, office expense, selling expense, machines, twine mill, real estate and some further subdivision of above accounts. Accounts are arranged in reverse chronological order.
The Voucher Register, 1900-1901, records disbursements of manufacturing, special field work, the Chicago Office, and agent accounts, giving date of disbursement, name of account, description of transaction, voucher number, and amounts. The detailed breakdown given for the above accounts follows: Manufacturing: material, lumber, labor, fuel, freight, incidentals; Special Field Work: experts, experimental; Chicago Office: salaries and incidentals, telegraph and telephone, charity and donations, printing and advertising; Agents: salaries and incidentals, stationery and incidentals, printing and advertising, freight handling and storage, selling commissions, collecting commissions, legal, loss and gain.
AGENCY RECORDS
Agency Records primarily concern sales. Again, the volumes are arranged alphabetically by record type or title and chronologically thereunder. The information recorded was generated by agencies and compiled by the central office. This series includes information on agents; geographic areas (or agent's territories); commissions; salaries; sales; expenses; and reports on payments for reapers, mowers, rakes, and parts. Generally, within each volume the information is arranged by name of agent.
It should be noted that Reaper Orders and Reaper Sales contain similar information. However, the Reaper Orders also include the amount of the agent's commission while the Reaper Sales also include detailed payment information. Records for reaper sales and orders do not exist after the early 1870's.
Agencies by Name and Location, 1856-1868
Agencies arranged by states, alphabetical by agents name thereunder, then chronological. The following information is given: agency name and address, area assigned to agency (generally counties), terms between agency and company, number of machines sold in previous year by agency (sometimes), salaries paid (apparently to some agents); and applicants (probably for position as agent).
Collection Registers, 1862-1902
Monthly figures on collections from agents for current (the year in the title) and preceding years on customer's notes. For the most part, information in the Collection Registers was also entered in the Sales & Bills Receivable volumes. Foreign agencies are included and some volumes contain summaries by state as well as a summary of domestic collections for that year.
Each volume is indexed alphabetically by name of agent and agent's location. Information given includes amount due each month and statement of notes on hand; total monthly collections; percentage of collections due received; monthly collections reports, date of entry, for what month and amount; monthly receipts; total monthly receipts; amount and date of cash and other credit receipts; and beginning in 1900, interest collected, monthly current year and which back year collected. The years 1875-1878 are missing.
Deliveries [to Agents], 1851-1873
Each volume is arranged chronologically, thereunder by agents (but not alphabetically). Some volumes are indexed by name of agent, others have no index. The year indicated in the title of the volume is that of the first year of entry with entries continuing beyond that date for several years. Information given includes: name and location of general agent, date (possibly of shipment), how machines were forwarded (usually name of to
whom delivered (customers' names), page in Reaper Order book, payments of cash or note, and remarks. Beginning in 1867, the payments column was dropped.
Insurance Record, 1901-1902
A record of insurance carried by agents on their stock, showing the following information: name of insured (location of agent), date and number of policy, name of insurance company, date of expiration of risk, property covered by insurance - always “stock,” location of property (stock), amount of insurance coverage, rate and premium (of insurance), date cancelled, and amount of returned premium.
An index of locations of agents is given.
The last page of the volume gives a list of agents and their addresses, and date an insurance report was received from them.
Included also is a large sheet entitled “Insurance Record” by Agencies (location) giving for weeks ending March through July (year?) for each agent, 100% value of stock, amount of insurance in effect, and date and amount of cancellation.
Machines, 1864-1902
Machine ledgers record information about machines received by agents, are indexed, and are arranged by agents' accounts. Ledgers are primarily from the 1870's and 1890's. In general the information given is as follows: stock of machines on hand classified by year of manufacture of machine, and type of machine in detail; debits to the agent's account of the number of machines shipped from works to the agent's sub-agents' locations, classified as above under “stock...on hand;” credits to the agent's account of the number of machines sold, transferred, returned, destroyed by fire, or classified as above under “stock...on hand;” and number of machines on hand at end of year (season) again classified as above under “stock...on hand.” Machines described include grain harvesters, headers, daisy reapers, corn machines, mowers and reaping attachments. The Machine and Rake ledgers also describe hand dump rakes and self dump rakes. Most of the information in the Machine and Rake ledgers is duplicated in the Machine & Rake Shipments volumes.
The Daybooks are journals of parts, accessories and attachments ordered by agents for repairs. Some volumes are indexed. Information given includes name of account (agent) debited, location, probably order number, date entered, account number of customer (agents), when shipped and which railroad used, description of part, how many sent, and amount charged.
The Repairs and Parts Ledger is the agents' accounts of repairs: debits give date, location (in transaction column - probably repair or parts sent to customer), possibly repair order number, and amount. Credits are summary entered at end: breakage, fire loss, sales, freight expenses, transfers to other agents, and balance. A reference is made to balance being posted to ledger which is probably an entry of balance to control account in general ledger.
Reaper Orders, 1851-1874
Essentially an order register expressed in number of reapers ordered by agents, not in dollars. The year indicated in the title does not accurately reflect the contents -- entries for several years before and after that date may appear in the volume. Within each volume entries are arranged by agent or dealer but not in alphabetical order. Some volumes have an index to names of agents. Information given includes agent name and address, customer, order number, post office and county, shipping point and consignee, type of machine and year of manufacture, commission allowed and remarks. Volumes for the years 1853, 1860, and 1861 are missing.
Distribution of Salaries and Expenses [Employees of General Agents], 1901-1902
A monthly record of salaries and expenses of district agents and canvassers under each general agent. Entries are arranged alphabetically by general agent and thereunder in reverse chronological order. Expenses detailed include transportation, livery, horse feed, hotel, postage, entertaining, sundries, salaries, etc. The totals for each general agent and grand total for all the agents are given on a monthly sheet.
Reaper Sales, 1849-1872
Record of reaper sales. The year indicated in the title does not accurately reflect the contents -- entries for several years before and after that date may appear in the volume. Within each volume entries are arranged by agent but not in alphabetical order. Each volume contains an index. The dealer's name and city appears at the top of the page, then listed is the customer's name, year of reaper model, post office of customer, amount paid and date, date of note, date note is due, amount of note, record of payments, interest charges, and remarks concerning customer's ability and willingness to pay. The volume for 1871 is missing.
Settlements, 1876-1902
Records reconciling each general agency's accounts with the company. There are two different series: a series for each year from 1883 through 1902 and a series of volumes summarizing several successive years spanning 1876-1902. Volumes in both series are arranged alphabetically by agent or indexed by agent. The settlement record gives the following information for each agent: ledger account postings and balance for the year showing date, transaction and account amount; statement of business; number and type of machines sold; proceeds and average price; total sales in cash and notes; percentages; amount of money collected on notes of previous years; and a detailed statement of expenses.
Most volumes have all the information above but a few do not: sales information is not contained in the 1902 volume, and the ledger portion does not appear in “summary” volumes.
Sub-agents, Reports on, 1899-1902
Reports by general agents on their sub-agents. Entries are arranged alphabetically by general agent and thereunder alphabetically by sub-agent. In addition to agent's name the following information is provided: sub-agent's address, his business (e.g. farmer, store operator, livestock dealer, etc.) commissions paid on sales by classification of sales (e.g. mowers, daisy harvesters, corn harvesters), sub-agent's financial condition or rating, remarks on his general efficiency, and general remarks. Most general agents included maps of their territories (often in color) showing location of sub-agents. The original volumes have been retained after microfilming.
[Transportation Costs] Stock (Livestock & Related Equipment Ledger), 1859-1870
Ledger of horses and all kinds of equipment related to horses (e.g. wagons, sulkies) that has been debited and credited to agents' accounts. Most entries are indexed by agent, but the last part of the volume contains unindexed accounts. Included is the date of transaction, livestock or equipment, description of transaction and dollar amount.
CUSTOMER ACCOUNTS
Customer Accounts consist of Notes volumes, and Sales and Bills Receivable records for domestic and some foreign customers. Within each category the volumes are arranged alphabetically by record type or title and chronologically thereunder.
Notes, which cover the period 1862-1903, record payments on promissory notes made by the purchasers of machines. These seem to be only a part of a much larger set of such records since some periods are documented by notes for only one state or region. For example, there are four volumes of notes for the years 1900-1903, but they are only for Wisconsin. The Sales and Bills Receivable volumes, 1848-1885, are the record of outstanding customer accounts and payments on those accounts. Most of the information concerns collection of outstanding bills rather than sales. Volumes are arranged by year and state or region, and within each volume by agent and thereunder by customer.
Notes, 1862-1903
Record of payments made by customers on their promissory notes. The series of Notes volumes are divided into two groups: those arranged by agent name and those arranged by customer name. Arrangement thereunder varies. In general, the following information is given: name and address of customer (maker of note), agent and location, date of sale, date note was made and due, cash paid, amount of note, interest, endorsement, renewals, in whose hands note was placed for collection and remarks. Some years are missing and some existing volumes cover only a limited geographic area. Unless specific states are included in the title, it can be assumed that the volume encompasses all domestic sales.
Sales and Bills Receivable, 1848-1885
Record of customer accounts outstanding and payments on those accounts. Most of the information is about collection of outstanding bills rather than about sales. The usual payment terms were one-third in the first fall after the purchase, one-third the following fall, and the last third after the third harvest. An interest charge of between six and seven percent was added on the second and third payments. Accounts were not usually paid on delivery, but with the proceeds of the coming harvest and therefore the sales “year” or season ran from September to September.
Volumes are arranged by year and state or region, and within each volume by agent and thereunder by customer. Many volumes have an index. The spine label used to title the volumes is not entirely accurate and each volume contains not only all the records for the states listed on the spine but also for some surrounding states. Some volumes from the 1880's include sales records from Canada, Denmark, and Great Britain. Each volume is cumulative, that is, it shows all outstanding accounts. The bulk of the entries are for the latest year: the year indicated in the title.
Content of information varies slightly but in general gives the following: name of the dealer and location; sale/order number; name of customer and address; when is/was due; amount due; endorsements; amount
unpaid at settlement; and often remarks on customer's ability and willingness to pay. Most volumes, at the end, have a few pages titled “Bills Receivable,” giving the above information but having no readily discernable relation to the agents' accounts; these pages were discontinued in 1879.
FACTORY SHIPMENTS AND STOCK
Factory Shipments and Stock records include production, sales, and shipments expressed in physical volume, unit costs, consignee, customers, supplies required, and inventories. Volumes are arranged alphabetically by record type or title and chronologically thereunder.
Records documenting shipments do not indicate the factory from which the shipments were made, but it is presumed to be the main factory in Chicago. The volumes of Machine Shipments (1862-1875); Machine and Rake Shipments (1899-1902); and Car Load Shipments (1900-1903), provide a detailed account of machines shipped to dealers but lack summary statistics. Figures for 1876-1898 are also missing. Stock on Hand and Supplies volumes give a detailed account of equipment necessary to produce machines.
Machine Shipments and Receipts, 1862-1875
In general, these four volumes are a record of the number of machines, by year of manufacture and type, that were shipped, sold, returned and on hand, with additional information that varies from volume to volume.
The volume for 1862-1867 has three sections: a summary of sales, 1854-1862, by state and thereunder by agent; the number of machines on hand for sale, 1863-1867; and machines shipped, 1863-1867. At the end of the “on hand” figures for 1863 and 1864 is a list of “contraband machines in seceeded states.”
The two volumes from 1868-1870 and 1871-1874 contain the same information: machines on hand, sold, shipped, and returned by each agent. Shipments from the company are listed in date order and give the shipping point of origin, agent, consignee (apparently the sub-agent), and railroad line used. On hand figures and sales returns are arranged by state and thereunder by date and agent.
The volume for 1875 is arranged the same way as the previous volumes, but in addition, has an account for each agent which is indexed. The agent's account contains shipments (debits only), name of customer (occasionally sub-agent as well), year and type of machine shipped.
Car Load Shipments, 1900-1903
A record of machines shipped from factories, domestic and foreign. The volume for 1900-1902 is arranged chronologically; the volumes for 1901-1902 and 1901-1903 are arranged by railroad line and thereunder chronologically. Information given includes: agent, order number, consignee, destination, contents (a brief word to describe general class of machine being shipped), route shipped (name of railroad), date, railroad car initial and number, weight, rate, terms, bill of lading date, switching and remarks.
Machine, Rake, & Grinder Shipments, 1899-1902
Lists machine, rake, and grinder shipments from main factory to domestic and foreign destinations. Entries are in chronological order, each entry giving: date of shipment, order number, agent, consignee, destination, railroad line, railroad car initial and number, remarks, and number of machines and rakes shipped, and classification by kind and type, in detail. Most of this information is also found in the Machine and Rake Ledgers in the Agency Records.
Daybooks of Parts Shipped, 1857-1864
Although labeled Receiving Books, these are daybooks of attachments, accessories, and supplies sales. Each volume is arranged chronologically and thereunder alphabetically by name of customer, and contains an index. Information given consists of: name of customer and address; reference to correspondence and a number, apparently ledger entry; detailed listing of items sent, prices, extensions, and total; and date shipped.
The first volume in this group, Shipping Book 2, 1857, contains shipping documents giving date, machine parts and attachments shipped, to whom, and name of railroad used.
Freight Rates of Railroads, 1863-1873
Scrapbooks of printed material from railroad companies (primarily Midwestern) showing freight rates, and in some cases, railroad maps, tables of classification for types of freight, and miscellaneous correspondence between the company and the railroads. In addition, the volume for 1863-1870 contains a section, “Signs of the Times in 1863” in which agents make a sales forecast for the year. The same volume also contains a section entitled “Estimate of Sales in 1863.” Arranged by state, each agent recorded the number of sales in 1862 and the estimate for 1863. Volumes contain an index to railroad companies.
Stock, 1860-1901
The Lumber Record, [1900-1901] is an account of lumber received from various companies. It documents the way in which the company systematically purchased lumber to assure a continuous flow of material to the factory. The company began to buy timber tracts and sawmills in Missouri and Alabama in 1885, but only the records for one season survive.
Entries are arranged alphabetically by supplier name. The following information is given: date of shipment; railroad car number and tally; and quantity, size, and kind of lumber (pine, birch, elm, maple, cottonwood, hickory, ash, oak, poplar) shipped.
Stock on Hand for 1860-1879 provides a very detailed record of manufacturing stock on hand. An inventory was taken, usually August 1 of each year, of each material used in manufacturing giving description, quantities, dollar unit value, extensions, and dollar totals. Materials are listed under the following accounts: reaper, sickle, foundry, brass, paint, fuel, lumber, wire, tool, new machinery, horse and wagon, and buggy. Beginning on page 374 is an inventory of tools in the Reaper factory as of November 1, 1859.
Stock on Hand, Season 1899 is a record of manufacturing materials on hand in the reaper works, foundry, knife shop, paint shop and twine mill, showing name of material and short description, number of pieces, weight, price, and dollar extension. Shows also the stock of machines on hand: reapers, rakes, builders, unit prices, and dollar extensions.
Supplies volumes list supplies required for the 1872 and 1874 seasons. Titles of columns are as follows: what the item was used for, size, amount in 100 machines, number used in previous season, amount required, amount on hand, purchased and location, invoice and date, pieces, weight, price and extension, total amount material, amount not used, and net amount used. Approximately 200 items are listed in each volume.
TWINE ACCOUNTS
Twine Accounts list types and quantity of twine sold, agents and customers, terms of transactions, value, and purchases from or sales to other companies. Volumes are arranged alphabetically by record type or title and chronologically thereunder.
Twine Accounts, 1899-1901
An account of twine sold to agents and customers. The Twine Account for 1899-1901 is a detailed record of types of twine, costs, sales, physical volume, total sales to agents, and considerable miscellaneous information such as “Statement of twine sold from 1891-1899.” The
Twine Account [Stock Record] consists of two sections. The first is a chronological record of orders of twine sent to agents' customers, giving name and address of customer, date, order number, type of twine, and physical amount sent. The second section is arranged by agent, with the information in the first section posted to it.
Twine Journal, 1899-1901
Record of expenditures for building and equipping the twine mill at the McCormick Works complex in Chicago in 1899 and record of financial transactions relating to its operation through September, 1901. Building this mill in 1899 was a necessary outgrowth of the increasing use of twine binders and the inability of scattered cordage manufacturing concerns to supply quality twine. Information provided includes date of transaction, ledger folio, accounts debited and credited, description of transaction and amounts. Transactions consisted of expenses, repairs, sales, etc.
Twine Ledger, 1888-1899
Primarily a record of amounts of twine sold to different agents. During this time period, the twine was obtained from outside cordage manufacturers and from the Pierson Mill in Boston, owned by the McCormick company. Information given: date, name of customer, order number, physical volume, and dollar value.
Misc. Carload Shipments of Twine, 1900-1902
Record of twine shipments giving: order number, shipper, McCormick plant(s) or company twine was purchased from; point of shipment; name of consignee; destination; date of shipment; railroad used; railroad car initial and number; weight of twine; rate and freight bill number. There is no consistent arrangement - different portions are by order number, by date, by shipper, or by railroad company. An alphabetical index of railroads is included.
Twine Stock Book, 1902
The volume consists of two sections. The first is a chronological record of twine orders sent to agents' customers, giving name and address of customer, date, order number, type of twine, and physical amount sent. The second section is arranged by agent, with the information in the first section posted to it.
REAL ESTATE AND RENTALS
Real Estate and Rentals document locations, transactions, and taxes for the Company; as well as detailed information on purchases in behalf of C.H. McCormick and his brothers in the 1860's. Volumes are arranged alphabetically by record type or title and chronologically thereunder.
An overall view of the company's land dealings can be obtained from the journals and ledgers which span the period 1873-1902. Information on Cyrus McCormick and the McCormick Brothers' early land purchases can be found in the volume entitled Description of McCormick Lands, [1862-1865].
Journals & Ledgers, 1873-1902
Ledgers document real estate transactions and are arranged by county or property. Transactions are mainly classified by county and state of location with a few other classifications such as “Reaper additions” (presumably to the Reaper factory), “Walker tracts,” and others. Transactions concern income, expense, sale and purchases. Postings are from real estate journals. Ledgers are indexed by county.
Journals record daily real estate transactions. Information given includes: real estate income, expense, sale and purchase transaction, land description, and folio reference to ledger. Entries are in chronological order. The journal for 1873-1903 is posted to the ledger dated 1873-1904; the 1879-1900 journal is posted to the ledgers dated 1879-1897 and 1897-1902.
Description of McCormick Lands, [1862-1865]
Contains descriptions of land in Illinois, Iowa, Minnesota, Wisconsin, and Missouri purchased for C.H. McCormick and/or C.H. McCormick and Brothers in the early 1860's. Information on the taxes paid on some of this property can be found in Real Estate Taxes and Property Tax Receipts Book. Gives map of the county and township, and in some instances, the parcel of land. Information given includes: location; legal description; who purchased from; to whose account charged; cost per acre; soil description; buildings on land and description; fences; fruit trees; timber; remarks; and plat map keyed in different colors for pasture, meadow, plowed, etc.. Entries are arranged by state and thereunder by county. An index is provided.
To retain information provided by the color maps, the original volume has been saved.
Rents, [1862-1901]
The [Boarding House] journal documents boarding house operation. Information given: date of transaction; name of accounts to be debited and credited; description and/or purpose of transaction, amounts, and account numbers. Some of the items include repairs, furniture, wages to men, board, and room rent.
Rents volumes record rent collections. Entries are arranged by name of tenant in no discernable order. Gives brief identification of property, date of lease, date lease expires, rent per year, and how payable (monthly, etc.); then lists payments made and dates. Some volumes are indexed by name of tenant.
Taxes, 1858-1864
Real Estate Taxes, 1862-1864, appears to be the record of taxes paid each year on properties to which McCormick Company held mortgages. Information given: name of owner of property and address; amount of loan made on his land; time of loan (length); description of property; and kind and amount of tax. Volume is indexed alphabetically by name of persons owning the land and arranged chronologically by entry number.
Property Tax Receipts Book, 1858-1864, contains tax receipts from the state of Illinois for taxes paid on property in Cook County and the city of Chicago. Information given: amount of taxes paid, full description of property, valuation, and distribution of taxes -- state, county, town, school, road.
