Series III. Financial and Business Records (1880-1934), 1880-1928, inclusive

The ledgers consist of 36 oversized bound books (see Physical Description note) documenting profit and loss, private accounts, and general ledger entries from Brown Brothers & Co. between 1880 and 1928. Included in these transactions are details of many of the firm's financial activities documented elsewhere in the Records during this time period.

For ledgers that have an accompanying index, researchers are advised to consult the index first before accessing the ledger, because of the volumes' physical size (see Physical Description note).

The ledgers are up to 2 feet high and as wide as 8 inches; the largest volumes weigh close to 25 pounds. They were originally bound in leather and then covered in canvas chemises. Volumes that have separated from their covers have been rehoused in acid-free containers; those that are physically intact have been cleaned and shrink-wrapped.

The subseries includes volumes and loose materials that document the financial condition of Brown Brothers & Co., and W.A. Harriman, including ledger sheets, account books, and trial balances; salary books and partnership accounts; documentation of internal business practices including powers of attorney and statements of non-interest by employees in accounts handled by them on behalf of customers; as well as external documents including individual and institutional customers' statements, transit documents, and receipts.

The specie shipment folders include information on the movement of barrels of gold coins from Brown Brothers & Co. in New York to Brown Shipley & Co. in Liverpool via steamship. This currency transportation, on vessels including those of the White Star, Imlay Imbrie & Co., and Cunard Lines, ensured the correction of account balances between the houses and a more even foreign exchange.

The Partnership Journal (Volume 18) provides details of the 1926 unlimited liability partnership among W. Averell Harriman, E. Roland Harriman, and G.H. Walker "for the carrying on of a private banking business".

The statements of non-interest were in brittle wrappers marked "vault deposit", which have been preservation photocopied. Accompanying these records is documentation of other business-related records housed at one time in various company vaults.

The specie shipment materials consisted of a disbound volume in which were interleaved many loose pages. The latter are now foldered separately and identified by the date of the pages at which they were originally found.

The 1898 and 1919 unbound materials were originally each collected into cardboard folders. The 1898 materials were not identified further and have been arranged by city of the office or agency that created them. The 1919 materials were organized into folders, the titles of which are retained here, and are ordered by their city of origin. The box numbers are out of order because of the varying sizes of materials.

The volumes are arranged chronologically.