Biographical and Historical Note

Wake Forest College's Treasurer and Bursar maintained College financial accounts.

Collection Overview

This collection documents the college's financial accounts through record books, likely maintained by the College's Treasurer or Bursar at the time: William Gaston Simmons (bursar, possibly also treasurer, circa 1852-1856); Thomas Henry Briggs (treasurer, 1888-1912); Elliott Brantly Earnshaw (bursar, 1906-1952); Talcott Wait Brewer (treasurer, circa 1912-1958); and Worth Hart Copeland (assistant treasurer and treasurer, circa 1946-1968). Other treasurers and bursars are currently unidentified. Some volumes identify the record keeper but most do not.

The collection also contains faculty, student, and student organization course, record, and note books. Many of the course lists and grades are likely from William Gaston Simmons (1852), who also was a professor of natural science and chemistry in addition to his administrative role. Some student organization-related books are also present, representing the Berean Bible Class, the Old Gold and Black newspaper, and WFDD radio station.

Some of the volumes have water, mold, and/or bug damage. Issues may be noted in the finding aid, and one volume must be handled with care as noted.

The collection is arranged into two series: Series 1. Financial record books, and Series 2. Faculty, student, and student organizations materials. Most of the collection is volumes; some of the 20th century volumes are in scrapbook form. Both series are arranged in chronological order.

Collection Inventory

• Financial record books  (1857-1950)
  • Journal, endowment account and other finanial records and related materials, with partial index (1857 October-1878) box 2 volume 1 (Contains newspaper clippings, loose pages. Writings are found throughout the book amid blank pages; more of the volume is blank than is used.)
  • College ledger and other notes  (1869-1880) box 1 volume 10 (Contains bills receivable, 1869-1877; account balances, 1877; course registers, 1877-1880; treasurer's report, 1876-1877; with math course materials interspersed, circa 1877-1880. At the back of the volume, there are what appears to be minutes, either for New Hope Baptist Church or related to the Baptist State Convention of North Carolina, from the summer of 1877.)
  • Account book, "Cash Book" on cover. Accounts by date  (1873-1916) box 2 volume 5 ("Cash Book" stamped on cover. A letter glued into inside cover from the Bursar to M. W. Royall, dated 1916 March, regarding debt due to the College.)
  • Journal of accounts, and notes on a variety of topics, with partial index (circa 1874-1883) box 2 volume 2 (Opens with notes written on top of each other; index also contains notes. Pages roughtly 1-146 have been cut out. Pages 147-286 are accounts by individual. List of books, page 287. From that point, the volume contains a mix of course notes, course registers, doodles, accounts, mathematics, costs related to commencement, and N.C. Supreme Court reports starting with Sutton v. Askew, page 460.)
  • Journal, "A E" on spine. Accounts by date (1877 June 15-1882 May 31) box 7
  • Ledger, "A E" on spine. Accounts by individual, with index (1877 June-1881 January) box 8 volume 1
  • Ledger, "D F" on spine. Accounts by individual, with index (1880 September-1883 May) box 9
  • Charles E. Brewer notebook, journal for endowment fund (1882 May 1-1884 June 1) box 37 volume 1 (Contains algebra equations on cover pages, endowment fund journal entries, treasurer's reports for several years, and a "list of scholarships" that appears to be recipients.)
  • Journal, "E I" on spine. Accounts by date (1882 June 1-1886 May 31) box 10
  • Ledger, "G K" on spine. Accounts by individual (1883 June-1888 May) box 11
  • Journal, "J L" on spine. Accounts by date (1886 June 1-1889 May 31) box 12 (In poor condition, handle with care.)
  • Account ledger and student course lists with grades (circa 1886-1899) box 1 volume 3 (Contains accounts by individual, 1886-1887, as well as course lists and grades, 1897-1899.)
  • Bostwick Loan Funds account book (1887 February-1904) box 13 (Some pages tipped in but many loose. Blank pages span 253-392 and 428-498. Includes cash accounts and index.)
  • Treasurer's account book with index. Accounts by individual (1887 December-1893 May) box 14 (Some pages tipped in but many loose.)
  • Ledger, "L M" on spine. Accounts by individual (1887 September-1890 January) box 15
  • Account book, by individual (circa 1887-1901) box 1 volume 1
  • Receipt book, bursar's office (1888 June-1890 July) box 1 volume 8 (In poor condition, handle with care.)
  • Journal, "M P" on spine. Accounts by date (1889 June-1892 November) box 15
  • Ledger, "M O" and "bursar's books L. R. Mills" on spine. Accounts by individual (1889 September-1891 December) box 8 volume 2
  • Receipt book, bursar's office (1890 August-1896 January) box 1 volume 2 (Includes many loose pages. Appear to all be salary receipts.)
  • Ledger. Accounts by individual (1891 June-1894 January) box 16
  • Journal, "P T" on spine. Accounts by date (1892 November to 1897 April) box 17 (No index.)
  • Ledger with index. Accounts by individual (1887 December-1903 July, 1923) box 18 (Some pages tipped in but many loose. Lists accounts by name, including Citizens National Bank, Standard Oil Trust, Bostwick Loan Fund, Ministerial Education Fund, William Royall Chair, as well as accounts by name.)
  • Ledger, "Q S" on spine. Accounts by individual (1893 September-1896 June) box 19
  • Ledger, "T U" on spine (1896 May-1898 June) box 20 (Index says: represetation accounts, parties the College owes, students owing the college, students who have no charges, and new students entering the college)
  • Journal, "T W" on spine. Accounts by date (1897 April 30-1899 August 30) box 21 (Contains loose pages.)
  • Ledger, "V W" on spine. Accounts by individual  (1898-1900) box 22
  • Journal, "W X" on spine. Accounts by date (1899 August 30-1901 April 5) box 23
  • Ledger, "X Y" on spine. Accounts by individual (1900 May-1902 April) box 24
  • "X Z" on spine. Accounts by date (1901 April 5-1902 December) box 25
  • Account book, "Ledger" on spine. Accounts by date  (1902-1905) box 26 (Some pages tipped in but many loose.)
  • Account ledger, by individual (1902 October-1907 May) box 1 volume 5
  • Journal, "Z A" on spine. Accounts by date (1902 December 4-1904 May) box 27
  • Journal, "B C" on spine. Accounts by date (1904 May 4-1906 March 24) box 28
  • Ledger. Accounts by individual (1904 May-1906 April) box 33
  • Journal, "C D" on spine. Accounts by date (1906 March-1907 July) box 29
  • Ledger. Accounts by individual (1906 May-1907 May) box 34
  • Journal, "E F" on spine. Accounts by date (1907 May-1909 May) box 30
  • Account ledger binder. Accounts by individual  (1907-1911) box 35 (Includes institutional accounts as well as student accounts.)
  • Journal, "G H" on spine. Accounts by date (1909 May 1-1911 January 28) box 31
  • Journal, "I" on spine. Accounts by date  (1911 February 1-April 29) box 32 volume 3 (Ends at page 42, remainder of volume blank.)
  • Account ledger (circa 1911-1913) box 2 volume 7
  • Ledger. Accounts by individual  (1911-1964) box 38 ("Regular" on first page, other funds listed throughout related to Bowman Gray Medical School and others.)
  • Journal of debtors  (1927) box 32 volume 2
  • Receipt book, bursar's office  (1927 March-May) box 1 volume 7 ("37, Mch 3-8 1927, 3037-3116" on cover.)
  • Receipt copy book (1935 July 1-1936 June 30) box 36
  • Journal of expenses related to college campaign  (1948-1950) box 32 volume 1 ("Wake Forest College Campaign - Expense Journal" on first page.)
• Faculty, student, and student organization materials (1878-1954, 2022)
  • Simmons family notebook containing church lists, College information, and Evabelle Simmons' accounts  (1878-1893) box 2 volume 3 ("Evabelle Simmons, W. T. Academy" on cover in handwriting. Contains lists of people and money with "Chowan Chair" on the top of each page; lists divided by church names: Ahoskie, Bethlehem, Buckhorn, Hebrow, Meherrin, Mount Carmel, Mount Tabor, Murfreesboro, Pleasant Grove, Potecasi, Republican, Roberts Chapel, Windsor, Winton. Interspersed with other accounts, math work, and course notes that appear to be science-related. The course notes pertain to petroleum, oil, and then chemicals found in nature such as oxygen and carbon. Course lists and grades, 1887, and lists of library books, 1887, are next. Then Evabelle's accounts, 1890-1893.)
  • William Gaston Simmons notebook  (1882-1884) box 37 volume 2 ("Lumber Book 1881" on cover. Notebook appears to have been used as an expense ledger and notebook for Simmons personally, not for the College.)
  • Register (1883 September-1900 April) box 3 (Items loose in volume include deed of conveyance between Powells and Macklin Young, 1885 April.)
  • Record book (1884 September-1903 February) box 4 (University honor code for faculty, 1884-1886; student names, 1886-190. Items tucked in include letter from Charles Taylor regarding a class recitation, 1901.)
  • School class register, Franklinton, N.C., public school and Wake Forest College (circa 1890-1896) box 1 volume 11 (Contains class lists for Franklinton public school, boys and girls, dated 1890-circa 1895, taught by C. H. Scott and C. N. Finnell; Wake Forest college course registers dated circa 1895-1896, for classes on communications, business, and other subjects.)
  • Notebook, "Insurance, Henley Spruill," containing both course notes related to legal concepts and lists of students that appear to be in law school (circa 1895-1934) box 1 volume 13 (News article, "Sixty-one pass bar examination," tucked into the pages.)
  • Register (1899 August-1907 April) box 5 (Student lists and registration information)
  • Student course lists with grades  (1900-1909) box 1 volume 4
  • Course register book  (1909-1916) box 2 volume 4 (Contains student lists and grades for law courses.)
  • Berean class ledger and register  (1914-1947) box 6 (Some pages tipped in but many loose. Blank pages span 91-322 and 404-457; pages 323-380 have been removed. This contains a list of attendees at a 1914 Berean banquet; alumni or guests lists from several commencements (1937, 1940, 1941, 1943, 1944, 1947), the 1934 centennial celebration, and 1935 homecoming; football equipment lists and tennis schedules; an undated cap and gown list.)
  • Course register book, "Time Book" on cover  (1916-1922) box 2 volume 6 ("Time Book" stamped on cover. Contains student lists and grades for law courses.)
  • Equipment purchases receipts and account pages (circa 1946-1953) box 1 folder 1
  • Account ledger, by individual, possibly for Old Gold and Black student newspaper or  The Howler yearbook (circa 1949-1951) box 1 volume 6
  • Old Gold and Black student newspaper account book (circa 1949-1950) box 1 volume 12 (Contains accounts for advertisers, subscribers lists, and related correspondence and paperwork.)
  • Old Gold and Black student newspaper account book insertions (circa 1949-1950) box 1 folder 2
  • WFDD radio station accounts materials  (1950-1951) box 1 folder 4
  • Old Gold and Black student newspaper account book  (1953-1954) box 1 volume 9
  • Old Gold and Black student newspaper account book insertions: letters from bursar's office regarding outstanding advertiser bills  (1953-1954) box 1 folder 3
  • Notes regarding six volumes made by John Woodard, updated by Stephanie Bennett (circa 1975, 2022) box 1 folder 5 (Notes may be incomplete or incorrect.)

Summary Information

Repository

Z. Smith Reynolds Library Special Collections and Archives

Title

Treasurer's Office. Account and Ledger Books

ID

RG25.3

Date

1857-1954, 2022

Quantity

33 oversize boxes, 2 record cartons, 2 half-document boxes, 1 document box

Extent

53  Linear Feet

Administrative Information

Publication Information

Z. Smith Reynolds Library Special Collections and Archives, 2023

Access Restrictions

This collection is open for use. 

Copyright Notice

The nature of the WFU Z. Smith Reynolds Library Special Collections and Archives means that copyright or other information about restrictions may be difficult or even impossible to determine despite reasonable efforts. The Archives and Special Collections of ZSR Library claims only physical ownership of most materials. The materials from our collections are made available for use in research, teaching, and private study, pursuant to the U.S. Copyright Law. The user must assume full responsibility for any use of the materials, including but not limited to, infringement of copyright and publication rights of reproduced materials. Any materials used for academic research or otherwise should be fully credited with the source. 

Preferred Citation

Treasurer's Office. Account and Ledger Books (RG 25.3), Z. Smith Reynolds Library Special Collections and Archives, Wake Forest University, Winston-Salem, North Carolina, USA. 

Related Materials

Other related collections in Z. Smith Reynolds Library Special Collections and Archives' holdings include all the Bursar records (in RG17 collections) and Treasurer records (RG25 collections). Other relevant collections include the William Gaston Simmons Papers (MS105).

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