Debts and settlements, 1784-1802

The first journal dates 1788-1794. The first part of this journal, February 1788- February 1792, is a financial account of each student's charges for attending Reverend Smith's private academy. The second part of this journal, January 1792-October 1794, is a chronological financial accounting of admission to Charleston College Academy which opened in October 1790. The second journal dates July 1788-October 1801 and is an account book of pew rents; sacrament funds; the rector's salary for St. Philip's Church; the Smith plantation; admission tuition, books, repairs, and teacher's salaries at Charleston College (College of Charleston); and donations to the Society for the Relief of Widows and Orphans. The folder contains thirteen items concerning the debts due and the settlement of the estate of Dr. John P. Smith of St. Thomas Parish. His son, Livingston Smith, was appointed administrator of the estate.