Guide to the Frank McCarrier Tobacco Shop Journals Collection – Contents

View the full guide to this collection

SERIES I.  JOURNALS

Two (2) Journals

Series Scope and Content Summary

This series consists of two (2) cloth bound books. Their identical binding bears the word Journal in fancy script surrounded by a nice decorative border. Inside are handwritten notes written by Frank McCarrier during the years 1920-1926. The notes are primarily on McCarrier’s personal and business expenses, bank account balance, merchandise purchased, and discounts given by retailers.

This series is divided into two subseries:

Subseries I.A. Journal I, 1920-26
Subseries II.B. Journal II, 1921-24

SUBSERIES I.A.  Journal I, 1920-26

One (1) Book

Subseries Scope and Content Summary

This subseries consists of one (1) cloth bound journal in a folder. This Journal is in fair condition with some possible water damage.   Weekly and daily Account balance, merchandise bought from retailers, and expenses paid are recorded on lined paper in blue, green, sepia or black ink.  Some examples of content include “General Cigar Discount $1.98” on 11/9/1920 and “Sales Credit, Accounts Receivable $9.00” on 3/2/1921. In this journal the handwriting changes around page 234 and some notes on what was eaten for Breakfast, Lunch, and diner and their caloric value and weight, are recorded until pg.239. This section is dated 1939.

Box ID #: Folder ID #

1: 1

SUBSERIES I.B.  Journal II. 1921-24

One (1) Book

Subseries Scope and Content Summary

This subseries consists of one (1) cloth bound journal in a folder. This journal is identical to Journal #1 in binding and is in fair condition with some water damage. Expenses, records of cash in, sales, and merchandise bought from various retailers are recorded weekly and daily in blue, red, green, and black ink for the years 1921-24.  This particular journal contains some charming practice of cursive handwriting and numbers by Helen McCarrier in October 1925 at the back of the journal, as well as practice signing her name.

Box ID #: Folder ID #

1: 2

SERIES II.  LEDGER

One (1) Book

Series Scope and Content Summary

This series consists of one (1) cloth bound ledger in a folder. The ledger is in poor condition with possible water damage and mold spots. However, the cover is intact and features an attractive design with a design of vines and intertwining knots. The Ledger spans the dates of 1918-1927 and records expenses paid, and extensive lists of businesses McCarrier appears to have done transactions with. At the front of the ledger are some tabs, A-Z that list companies such as “American Biscuit Co.” and “California Peanut Co.”  There are also individual pages of expenses with titles such as “California Restaurant 1918”, “San Vicente Lumber Co.”, “Riverside Cash Store” and “Jos. Rinaldo Cigar Co.” There is also a letter from Koeber-Holtum Co., inside as well as five receipts from the company. The letter is to Frank McCarrier and gives his account balance with Koeber-Holtum Tobacconists and Confectioners, noting credit, and amount owed for the year 1926. On pg. 24 there is a charming drawing of a pirate ship battle, likely drawn by one of the McCarrier children.

Box ID #: Folder ID #

1: 3

SERIES III.  INCOME TAX RECORDS

Two (2) Books

Series Scope and Content Summary

This series consists of two (2) Income Tax Record Books published by the Income Tax Record Book Co. in Denver, Colorado.  The books are in fair condition and contain records of business and personal expenses as well as yearly calculations of earnings and losses for McCarrier’s business.

This series is divided into two (2) subseries:

Subseries III.A.  Income Record Book I, 1/1928-12/1928
Subseries III.B.  Income Record Book II, 1/1927-12/1927

SUBSERIES III.A.  Income Record Book I, 1/1928 – 12/1928

One (1) Book

Subseries Scope and Content Summary

This subseries consists of one (1) Income Tax Record Book with a red and brown cloth cover bearing the title “Income Tax Record for Business Men”. This book has some water damage.  The book contains records of cash paid for merchandise, cash paid out for wages, and other, personal expenses such as “laundry” “coal”, and “ham, milk, bread”.  McCarrier also records what appears to be an inventory, and calculation of yearly expenses, receipts and losses of inventory towards the back of the book. Records are given for each week with daily expenses noted and also the overall total per week.  This book spans the time period from January 1928- December 1928.

Box ID#: Folder ID #

1: 4

SUBSERIES III.B.  Income Record Book II, 1/1927 – 12/1927

One (1) Book

Subseries Scope and Content Summary

This subseries consists of one (1) Income Tax Record Book with identical binding to Income Record Book # 1.  In this book McCarrier records expenses both business and personal, as well as tax deductions.  Some examples included cash paid out for “Rent to Wilson Bros. $125.00” and “Advertising $5.00”. The final page of the book has a total of yearly expenses with the title “Recapitulation Year” with three (3) receipts pasted inside.

Box ID #: Folder ID #

1:5