19th Century

Den 7 Februar 54 Lieber Freund Einen Bericht des neuen und soeben bei mir geschlossenen Inventars will ich dir hiermit mitteilen. Es wurden daraus verschiedene Rechnungen berichtigt und die noch übrigen Beträge genau festgestellt. Nun kann ich dir die einzelnen Positionen nachweisen welche sich aus dem Ganzen ergeben haben. Mein Vater hatte verschiedene Schulden zu bezahlen welche im Laufe der Jahre entstanden sind. Zu diesen gehören mehrere kleinere Posten welche nun berichtigt worden sind. Page 2 Ich habe dir beiliegend ein kleines Verzeichnis geschrieben worin das Capital der ersten Mobilien aufgeführt ist. Dasselbe belief sich auf 70 bis 85 Gulden je nach den einzelnen Berechnungen. Ferner kommen dazu verschiedene kleinere Posten welche noch zu berichtigen waren. Das Capital der zweiten Mobilien betrug 21 Gulden. Davon sind abzuziehen Kosten und Auslagen für verschiedene Reparaturen. Page 3 Nach Abzug der verschiedenen Kosten verbleibt eine Summe welche unter den Beteiligten zu verteilen ist. Die Auslagen für Transport und Verwaltung wurden ebenfalls in Rechnung gebracht. Die übrigen Posten bestehen hauptsächlich aus kleineren Forderungen welche nach und nach eingezogen werden sollen. Ich werde dir darüber später noch Nachricht geben sobald alles vollständig geordnet ist. Page 4 Die letzten Einnahmen betrugen ungefähr 44 Gulden. Davon waren 22 Gulden bereits verwendet worden. Der Rest blieb zur Verteilung unter den Beteiligten. Mithin ergibt sich nach allen Rechnungen eine Summe von etwa 6 Gulden. Ich hoffe hier bald wieder dir Nachricht geben zu können. Mit vielen freundlichen Grüßen Dein treuer Freund

7 February 1854 Dear Friend, I wish to give you herewith a report of the inventory that has just recently been completed here. From this inventory several accounts have been settled and the remaining amounts have been determined with precision. I can now present to you the individual items that have resulted from the whole. My father had several debts that had to be paid which had arisen over the course of the years. Among these were several smaller amounts which have now been settled. Page 2 I have enclosed for you a small register in which the capital of the first movable goods is recorded. The same amounted to about seventy to eighty-five gulden depending upon the individual calculations. Furthermore there are several smaller items which still had to be settled. The capital of the second movable goods amounted to twenty-one gulden. From this must be deducted various costs and expenses for several repairs. Page 3 After deduction of the various costs there remains a sum which is to be distributed among the parties involved. The expenses for transport and administration have likewise been entered into the account. The remaining items consist mainly of smaller claims which are to be collected gradually. I will give you further information about this later once everything has been fully arranged. Page 4 The most recent income amounted to approximately forty-four gulden. Of this amount twenty-two gulden had already been spent. The remainder remained for distribution among those concerned. Thus, after all calculations, a sum of about six gulden remains. I hope soon to be able to give you further news. With many friendly greetings, Your faithful friend.

Documents such as this illustrate the importance of handwritten financial records in 19th-century German society. Before standardized banking practices were widely available, individuals often recorded debts, inheritances, and business arrangements through detailed handwritten correspondence. Currency units such as gulden appear frequently in such records, reflecting the regional monetary systems that existed prior to German unification in 1871. These letters often served both as communication and as semi-formal accounting documents between family members, partners, or estate administrators.

Historical Note

This multi-page handwritten document dated February 7, 1854 records a financial accounting written in German Kurrent script. The letter contains itemized calculations of debts, movable property, administrative costs, and monetary distributions measured in gulden. Documents of this type were commonly used in the nineteenth century to communicate financial settlements among family members or business associates before standardized legal accounting procedures became widespread. The folded paper format indicates that the document was likely mailed or delivered as correspondence, blending personal communication with formal record keeping. The currency mentioned in the letter—gulden—was used throughout many German states and the Austrian Empire during the 18th and 19th centuries. The detailed listing of debts, movable property (Mobilien), and administrative costs suggests the document may relate to estate settlement, partnership dissolution, or inheritance accounting. Such written summaries were common when property or funds had to be distributed among heirs or business partners.