[Jamaican sugar plantations in the slavery period.] Detailed double-entry signed manuscript accounts of 'Sales of 20 Hogsheads Sugar received by Gibbs, Son & Bright, Pr. the St. Elizabeth Geo: Lewis from Jamaica for account of Thomas Foster Esqr.'

On one side of a 47 x 20 cm piece of paper. Docketted on reverse. In good condition, lightly aged and worn. In part a form, printed in copperplate, with the details completed in manuscript, and signed on behalf of the firm 'Bristol 3rd December 1822 | Errors Excepted | Gibbs Son & Bright'. Included on the debit side are: Duty; Entry Fees, Wharfage, Town & Dock dues; 95 day's Interest; Freight; Warehouse Rent, Porterage, Weighing & Hauling; Insurance from Fire; Brokerage; Commission, leaving 'Nett Proceeds' of £257 18s 10d on £819 5s 0d. The credit side gives details of payment 'By Daniel Stanton for 20 Hhas Sugar - payble by Bill due 3 Decr 1822'. The St Elizabeth was part-owned by the merchant banker Thomson Hankey senior, who had extensive interests in the West Indies. From the Hankey banking archive.