These are records kept by the agent and cashier in the Mint Office at Soho. The accounting records chiefly relate to the Private account of Matthew Boulton, and later of Matthew Robinson Boulton, described by the former as "my Private account of personal expenses," while the agents’ correspondence is of rather wider scope, and relates to private, household, and manufacturing business. There appears to have been originally a twofold division of the records into "Books" and "Documents" (i.e. files of loose vouchers and correspondence). The records are now divided into two main Parts, as follows:-
Part I. Accounting Records.
Part II. Correspondence.
The Accounting Records are further subdivided as follows:-
Books of Account, 1802-1833.
Books of Account, 1834-1855.
Books of Account (M. P. W. Boulton), 1842-1845.
Cashier’s Vouchers and Memoranda, 1802-1825.
Accounting Records.
The account to which the "Private Books" relate was initially known by the name "M. Boulton, Private." After Matthew Boulton’s death in 1809, the account was transferred into the name of his son, and became "M. R. Boulton, Private." The books were kept by William D. Brown till 31 Aug. 1819, and thereafter by John Robinson, and (?) later by Joseph Westley.
The main books of account are Ledgers and Journals, from 1802 to 1833, succeeded respectively by Scroll Ledgers and Scroll Journals, from 1834 onwards. There appears to be a brief intermediate period for which no books survive. Note that the Journal entries for 31 Dec. 1806 are concluded in the first Ledger (pp. 253-7). There is also a Cash and Banker’s Book, 1820-1827, which relates to both the Private and Great Tew accounts, and contains accounts of Cash, M. R. Boulton, J. Watt, & Co., and M. R. Boulton, J. Watt, & Co. ("Tew Bankers" or "Great Tew"). Note that a similar Cash and Banker’s Book was kept for the Mint and Coinage account. Probably a book covering the years from 1828 to 1832 is wanting.
Also included in the list are a Scroll Ledger and Scroll Journal in the name of M. P. W. Boulton. The relationship of these to the other Private Books is unclear, but it appears that a new account was opened in M. P. W. Boulton’s name, while the Private Books of M. R. Boulton were continued after his death.
The Cashier’s Vouchers are vouchers to entries in the Journal, with a few supplementary documents of a similar nature. They were formerly in annual bundles, each bundle being arranged in reverse order (that is, with the last voucher at the top). Each voucher is docketed with a name or title, and a reference to the page of the Journal on which the corresponding entry occurs. Most bundles also contained a few additional documents in a separate series either at the back or at the front. The vouchers are of various kinds, and include letters, copy letters, memoranda, and statements of accounts. The most numerous are those in the name of the London agency, relating to Matthew Boulton’s Private and Lodgment accounts there. They are mostly brief communications between the Soho cashier and the London agents regarding payments to or from the accounts; but they also include regular statements of the accounts. The Private account in London was opened 4 Feb. 1802, and the balance was transferred into M. R. Boulton name under the date 31 Aug. 1809. Similarly, the balance of Matthew Boulton’s Lodgment account was transferred to the credit of M. R. Boulton’s Lodgment account under the date 17 Aug. 1809. There is also a large number of communications between the cashier and the agents at the Birmingham warehouse, including regular statements of various accounts. The contents of the earliest file have been listed individually, as a specimen.
There is one earlier bill, from May 1799, which is made up of three bills for swords, epaulettes, belts etc., which is marked "Private Account May 8th 1799 Handsworth Cavalry double charge for accoutrements." There is also a small bundle of Property Tax receipts also marked "Private Account."
Correspondence.
The Letter Books are complete from 1819 to 1844. (The series ends about the same time as the corresponding Great Tew Letter Book.) The first volume contains both Private and Household correspondence.
Incoming letters to the Private agents are arranged in annual files of Correspondence. The file for the year 1823 has not been found. The contents of these files have been listed individually. The main sequence runs from 1802 to 1826. There are also files from an incomplete series of letters directed to Joseph Westley, mostly dating from 1838.
There is also a file of correspondence for the year 1836 containing letters received by, or passed on to, Charles James Chubb, which may belong to a different series. An oddity that was found among the Private records was a small file of draft letters to various people by M. R. Boulton, which the agents deemed as being "of no moment."