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Guide to the Records of the Treasurer, Yale University

Record Unit 151

compiled by Diane E. Kaplan

November 1981

Yale University Shield

Copyright 2003 Yale University Library

Overview
	Creator:		Yale University. Treasurer.
	Title:		Records of the treasurer, Yale University, 1700-1971 (inclusive).
	Physical Description:		357.5 linear feet.
	Arrangement:		The records are arranged as follows: I. General Accounting Books, 1701-1971. II. Bursar’s Records, 1727-1941. III. Correspondence, 1717-1940. IV. Benefactors, 1700-1963. V. Investments, 1722-1926. VI. Construction Records, 1752-1941. Folios. Subsequent accessions.
	Administrative History:		Since it’s inception in 1701, Yale has had a treasurer to oversee the expenses and income of the college, to keep accurate books of financial affairs, to collect fees from students and others, to advise on investment policy, to solicit and collect gifts, and in many ways to secure the institution’s financial well-being. The responsibilities of the office grew over the course of the years. In the early days a treasurer and a steward handled all financial duties. Later years saw the additions of assistant treasurers, financial agents, cashiers, bursars, comptrollers, clerks, legal counsel, investment counselors, and real estate agents.
	Summary:		The records consist of correspondence, minutes, memoranda, reports, audits, ledgers, cash journals, student accounts and bills, estate files, investment accounts, and construction records of the treasurer documenting every aspect of Yale’s financial history up to 1971.
	Restrictions on Access:		Access to the records is partially restricted. See finding aid for details. Film HM 124, Reel 75 is restricted until 2008.
	Preferred Citation:		Records of the Treasurer of Yale University (RU 151). Manuscripts and Archives, Yale University Library.
	Forms part of:		Forms part of Yale Record Group 5-A (YRG 5-A), Records of Yale officers and offices responsible for financial and administrative functions.
	Catalog Record:		a record for this collection is in our Library Catalog (ORBIS)
	For further information:		Manuscripts and Archives Yale University Library P.O. Box 208240 New Haven, CT 06520-8240 Tel. (203) 432-1744 Fax. (203) 432-7441 mssa.assist@yale.edu

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Description of the Papers

DESCRIPTION OF THE RECORDS

The massive sub-record group of Finance and Administration known as the Treasurer's Records (RU 151) contains the largest continuous set of records in the Yale Archives. Records from 1701 - 1971 document every facet of Yale's financial history. Included in the sub-group are the general summaries of receipts and expenditures and the minute details of charges to a student for breakage in the chemistry lab or the cost of a bath-tub fixture in Jonathan Edwards College.

From the beginning of its history in 1701 Yale has had a treasurer to oversee the expenses and income of the college, to keep accurate books of the financial affairs, to collect fees from students and others, to advise on investment policy, to solicit and collect gifts, and in many other ways to secure the institution's financial well-being. (See appendix A for a complete list of names and dates of Yale's treasurers, 1701 - 1971.) The responsibilities of the office grew over the course of the more than two centuries covered by these records. In the early days a treasurer and steward could handle all duties. These records chart the additions of assistant treasurers, financial agents, cashiers, bursars, comptrollers, clerks, legal counsel, investment counselors, and real estate agents, all to enable the treasurer's office to handle the ever increasing work load.

The complexity of the treasurer's duties is reflected in the records kept by the office and in the arrangement established for these records. The arrangement does not establish specifically what office or department under the treasurer generated which records (as would be correct archival procedure). This would have been impossible to establish since the records had no markings to indicate the office of origin. The records are now arranged in six series.

Series I, GENERAL ACCOUNTING BOOKS, contains the records created to account for all receipts and expenses of the college, both in summary form on an annual basis, as in the reports to the Yale Corporation, and on a day-to-day, item-by-item basis, as in the cash journals. Series II, BURSAR'S RECORDS, contains those records connected with the levying and collecting of student fees. Series III, CORRESPONDENCE, includes both incoming and outgoing letters dealing with all facets of the treasurer's office. Series IV, BENEFACTORS, encompasses the histories, registers, and other records, including wills, relating to gifts, donations, and bequests to the university. Series V, INVESTMENTS, includes the accounts of real estate, stocks and bonds, and other securities owned by the university and the reckoning of the income, i. e., rent, dividends, and interest, generated by these investments. Series VI, CONSTRUCTION RECORDS, is composed of contracts, specifications, estimates, bills, and other materials gathered in the oversight of the erection of Yale buildings. Each of the series is divided into numerous sub-series and further into sections. The contents and arrangement of each of these series is described in greater detail in the relevant series description.

Though the records span the period 1701 - 1971, the great bulk of material dates from 1833 - 1939. The sparse records in the early years can be explained in part by the passage of time and the erratic, often idiosyncratic nature of bookkeeping at that time. Later Yale treasurers instituted more and more standardized, careful practices for recording all necessary detail for an expanding institution. The unexpectedly small size of the twentieth-century records might stem from a greater willingness on the part of later treasurers to dispose of non-current records in order to create space in crowded offices.

Beginning in the 1930s the treasurer's office began depositing the records of this sub-group in the Yale University Library. Previous to that the records had been in the treasurer's office and were moved from building to building as the office moved. No doubt some records were lost in moves that took the personnel of the treasurer's office from the Trumbull Gallery (later called the Treasury Building) to Woodbridge Hall, Byers Hall, and 451 College Street.

The records sat for many years unorganized; though several archivists attempted to design a plan of arrangement, the great quantity of records (nearly 400 feet) frustrated these plans for processing. In 1979 when a plan of arrangement for the Yale Archives was instituted and record group numbers assigned, the treasurer's records were classified under the records of Finance and Administration (YRG 5-B). They were given the designation YRG 5-B (later reclassed as RU 151) to reflect the fact that in 1977 the treasurer's office had been reorganized under the newly designated vice president for finance and administration. (See appendix B for a table of organization for Finance and Administration.) The plan of arrangement made RU 151 a closed sub-group; since no new records would in future be added the records could be processed completely and finally. The records in RU 151 include only those treasurer's records on deposit in the library prior to 1979.

It should be noted that the vice president for finance and administration and the offices under him retained many financial records, similar to those in this sub-group, which date prior to 1979. As the archives receives these records they will be incorporated into archival record groups according to the new classification scheme, by office of origin. Therefore, audit work papers (1967-1980) received by the archives in October, 1980, are now filed under Auditing, YRG 5-C, though the same type of records are included in Series I of of YRG 5-B. Similarly an accession of real estate files (1940-1979) received in February, 1980, is now filed in YRG 5-A while real estate files, ca. 1722-1930, are included in Series V of YRG 5-B. (See appendix C for an outline of all the sub-record groups in YRG5.) No materials received from functioning offices will ever be added to RU 151.

The treasurer's office deposited many records with the archives that were technically not the records of the treasurer but had presumably been stored in the office for safekeeping or for lack of a better place to put them. A large number of letters to and from President Ezra Stiles came with these records but were removed from the records years ago. These are now part of the Ezra Stiles Papers in the Beinecke Rare Book Library. The Connecticut Education Society Records (# 1242), the Yale Gymnasium Corporation Records (# 1243), and the York Square Trustees Records (# 1250) now exist as separate distinct manuscript groups, each with its own register. Other records have been transferred to appropriate records groups in the Yale Archives.

Manuscripts and Archives has personal papers for several Yale treasurers, and these papers may contain additional records of the treasurer's office. See appendix A for a list of personal papers of Yale treasurers in Manuscripts and Archives.

All appendices referred to in the the description of the papers are available only in the print version of the finding aid. Please consult the reference archivist for assistance.

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GENERAL ACCOUNTING BOOKS contains the records of the treasurer, which show, both in summary and in detail, all receipts and expenses of the college. The series is divided into four sub-series, as follows: Annual Reports and Audits (1776 - 1967) 1701 - 1832 1833 - 1971 Miscellaneous Books The first sub-series contains those records which summarize the college's finances on a year-by-year basis. The records in the second and third sub-series were generated on a day-to-day basis and reflect different systems of accounting employed during the dates of the respective sub-series. Annual Reports and Audits (1776-1967) begins with the abstracted annual reports and the fuller annual audit reports from which they were extracted. Both are annual accounts of receipts and expenditures organized alphabetically by account. Each report was scrutinized and then signed by the auditor, before being presented to the Prudential Committee and Yale Corporation. The sub-series includes manuscript copies of the annual audit reports from 1829 - 1902. (A form of earlier annual accounts is filed in sub-series 1701 - 1832) The corporation voted at its September, 1829 meeting, to print for the first time, a report on the financial state of the college. A complete set of these printed copies of the Treasurer's Report from 1829/30 to the present is available in the Manuscripts and Archives reading room catalogued as Y31. B1. The only printed copies of these reports now kept with the Treasurer's Records are those containing special annotations and those with additional reports from the auditor, such as reports relating to cash control, matters of internal control, revisions of the accounting system, or surveys of accounting and budgetary procedures. These printed copies and supplemental reports follow the manuscript copies. There are also detailed statements of the treasurer's report filed here. The sub-series concludes with statements of college accounts submitted to the Connecticut General Assembly and working papers used in the preparation of these annual statements. The college reported to the General Assembly to show it how state funds appropriated for the benefit of the college were being used. The sub-series 1701 - 1832 encompasses the records of the college's early and rather primitive and erratic bookkeeping system. The records span the tenure of several treasurers, but the total quantity for this period is scant. During the period the treasurer was not the only administrative official handling and recording receipts and expenditures, and this sub-series also includes accounts kept by the president, assistant treasurer and steward. For most of this early period the major record of financial transactions is a ledger, often referred to as "Treasury Book A". Successive treasurers and other college officials made entries in this volume, which was then presented to the Corporation for approval. The most consistent account is that with the president and fellows of Yale College. These accounts serve as both a daily record and an annual reckoning. The volume also contains stewards' accounts and accounts with various individuals. An index in the beginning serves as a directory to these different accounts. The sub-series contains the original and two photocopies of this important volume. Though the dates of "Treasury Book A" span the years 1701 - 1828 the volume does not include all accounts for this period. Following "Treasury Book A" are several other ledgers that either fill in accounts missing from or overlapping accounts in "Treasury Book A". Accompanying these ledgers are many supporting vouchers for the recorded transactions. In 1803 Stephen Twining became assistant treasurer, but it is unclear how Twining and Treasurer James Hillhouse defined their respective duties. Until 1810 Hillhouse was in Washington serving in Congress. It appears that Hillhouse's duties as treasurer were advisory and that much of the work devolved upon Twining. The accounts in Twining's hand are definitely more numerous. Three ledgers kept by Twining date from 1805 until his death in 1832. Some of the confusion of duties may be reflected in an annual statement of the account between Hillhouse and Twining in order to keep the books in balance. The sub-series includes two cash journals, an account book that became a standard form for recording each credit and debit. One of these journals is in the hand of William G. Hooker, a clerk in the office who assumed the management of operations after the death of Twining. The sub-series also includes a volume of trial balances. This form of daily balancing of income and expense also became a standard bookkeeping procedure later. The two registers of orders drawn on the treasurer are similar to counterfoils of checkbooks. They list by account the check or order drawn on that account. These registers date to 1837, but this form does not seem to have been continued. The sub-series concludes with several scattered accounts supplied by the steward for expenses incurred in providing food for the commons and in paying sweepers of college rooms and receipts of payments for these services. (The actual accounting of individual student bills and payments for board and sweeping are found in Series II.) Since Stephen Twining served as steward as well as assistant treasurer his steward's accounts are found interwoven in his ledgers and are not distinguishable separately. Both James Hillhouse and Stephen Twining died in 1832. At the May, 1833, meeting of the Yale Corporation the Prudential Committee and the new treasurer, Wyllys Warner, were directed to "devise and report a proper scheme for the management of the Treasury Department." The growing complexity of treasury accounts, including separate books for the Medical Institution and the Theological Department, bookkeeping for the more aggressive fund raising projects and the complete change of personnel in the treasurer's office made 1833 an ideal time for instituting a new system of accounts. The new system would be modified and expanded but certain basic forms can be traced from 1833 to the present. The sub-series 1833 - 1971 includes the records of the new system. It is unfortunate that Wyllys Warner's report on the new "proper scheme" was not recorded in the corporation minutes since a first hand explanation of the workings of the system would have produced a clearer understanding of these records. The newly instituted system followed the developing method of double- entry bookkeeping and involved the use of daybooks, cash journals, and summary journals and ledgers to record all transactions as well as trial balances and balance sheets to test the accuracy of the books and summarize the financial situation from day to day, month to month, and year to year. All of these types of books are represented in the sub-series 1833 - 1971 The most detailed record of transactions will be found in the daybooks and cash journals and their supporting vouchers. Daybooks were the books of original entry for every transaction; each transaction was recorded as it occurred. The cash journals are a similar chronological recording of all monies received and paid out but with debits arranged on a facing page from the credits and in later years in separate volumes for cash receipts and cash disbursements. All the supporting vouchers, in the form of bills and receipts, have been placed after the cash journal in which they are recorded. The vouchers are arranged as they appear on the page of the cash journal and not by the date of the bill, since bills were often paid many months after they were issued. There is not a complete set of vouchers for any cash journal and after 1884 there are none at all. For any one year an estimated 70% of the bills have survived. There are far fewer receipts. Only for the fiscal year 1883/84 are the bills nearly complete. Two types of balance books were found in this period, "trial balances" and "cash settlements". It is not clear exactly why the two types were needed. It may be that the "trial balances' balanced monies recorded in the cash journal and that the "cash settlements" were used to keep account of several different cash accounts. Entries such as "American Education Society" or "Trinity Church" lead one to surmise that some monies passed through the hands of the Yale treasurer but were neither debits nor credits on the Yale books and that the Yale treasurer acted as a collecting agent only. The general journals and ledgers that follow in the sub-series are the backbone of the double entry system. The general journal is a summary chronological recording device for all transactions; transactions are classified as debits and credits according to the accounts to which they will be posted in the ledger. Entries in the journal and postings in the ledger indicate page numbers which cross reference one to the other. The ledger contains a summary record of the transactions but it is arranged according to account and then chronologically within that account. Ledgers have an index to enable the user to find the needed account. The Treasurer's Records contain paper copies of both journals and ledgers only to 1912. The twentieth century volumes were quite large and bulky and were, therefore, microfilmed, after which the originals were destroyed. (See appendix D for a guide to the microfilm.) The balance sheets, some yearly, some monthly, which were prepared from the ledgers to show the condition of each account, follow. The Miscellaneous Books sub-series concludes with a few miscellaneous books, including the treasurer's schedules and memoranda books. There is also a curious ledger and journal for what seems to be a short-lived Yale bank for individual depositors in the mid-1840s. The large volumes in Miscellaneous Books have been microfilmed and the originals destroyed. Included among the volumes on film are detailed university payrolls.
Description	Box	Folder
Annual Reports and Audits
Abstracts (also includes accounts of Elizur Goodrich, assistant treasurer, 1797-1800; other accounts, ca. 1800 with supporting vouchers), 1796-1882	1	1-2
Abstracts: loose copies, 1806, 1818-1829, n. d.	1	3
Abstracts, 1883-1902	1	4
Annual audit reports, ca., 1756-1828 See: box 12, folders 54-56		x-ref
Annual audit reports: loose copies, 1829-1832	2	5
Annual audit reports., 1841-1889	2	6-7
Annual audit reports., 1890-1902	3	8-10
Treasurer's Report: printed copies, 1908-1909, 1914-1917, 1931-1935/1936	4	11-16
Treasurer's Report: printed copies, 1936/1937-1943/1944	5	17-24
Treasurer's Report: printed copies, 1944/1945-1949/1950	6	25-30
Treasurer's Report: printed copies, 1950/1951 - 1955/1956	7	31-36
Treasurer's Report: printed copies, 1956/1957 - 1959/1960	8	37-40
Treasurer's Report: printed copies, 1960/1961 - 1962/1963	9	41-43
Treasurer's Report: printed copies, 1963/1964-1964/1965, 1966/1967	10	44-46
State of the college accounts exhibited to the Connecticut Colony General Assembly, 1766, 1767, 1769, 1773	11	47
State of the College for the year ending September 9, 1767 See: Anson Phelps Stokes papers, mss. group no. 229, box 193, folder 423		x-ref
Reports of receipts and expenditures for the Connecticut General Assembly, 1799-1828	11	48
Working papers for annual reports of receipts and expenditures with summary reports for the Connecticut General Assembly, 1851-1870	11	49-51
Working papers for annual reports of receipts and expenditures with summary reports for the Connecticut General Assembly, 1871-1881	12	52-53
1701-1832
Ledger, "Yale College Treasury Book A": photocopy, 1701-1828	12	54
Ledger, "Yale College Treasury Book A": photocopy, 1701-1828	13	55
Ledger, "Yale College Treasury Book A": original, 1701-1828	13	56
Bills, receipts, and accounts for period recorded in ledger, "Yale College Treasury Book A", 1701-1828 See also: folio 58a, folder 1	14	57-61
Ledger style accounts of John Prout, 1756, 1759-1765 See: folio 58a, folder 2		x-ref
Ledger style accounts compiled by Elizur Goodrich, 1782-1783	14	62
Ledger style accounts compiled by Elizur Goodrich, 1797-1800 See: box 1, folder 1		x-ref
Ledger containing Stephen Twining's daybook for the college account, 1805-1817, and sundry accounts with students and faculty, 1799-1803 (includes supporting vouchers), 1799-1817	14	63
Ledger, "Yale College Treasury Accounts", with supporting vouchers, 1817-1823	14	64
Ledger, "Yale College Treasury Accounts" (also called "College Day Book") with supporting vouchers, 1823-1832 See: box 58, folder 419		x-ref
Stephen Twining in account with the President and Fellows of Yale College: annual summary compiled from the ledgers, 1809-1832 See: box 58, folder 420		x-ref
James Hillhouse in account with Stephen Twining: annual statements, 1801-1811, 1818-1828	15	65
Cash journal, 1826 Sep 15-1831 Feb 3	15	66
Cash journal, kept by William C. Hooker following the death of Stephen Twining, with supporting vouchers (includes termbill payments: blotter), 1832 Dec 18-1833 Sep	15	67
Trial balances, 1830 Oct 20-1832 Dec 18	15	68
Register of orders drawn on the treasurer of Yale College, 1796-1837	15	69-70
[Steward's accounts], marked "College Accounts", 1727-1737	15	71
Steward's accounts, 1740, 1749-1765 See: folio 58a, folders 3-4		x-ref
Steward Jeremiah Atwater's accounts, 1778-1796 See: box 12, folders 54-56		x-ref
Steward Jeremiah Atwater's record of purchases of provisions to supply the Commons, 1778-1780	15	72
1833-1971
Blotters, 1833-1837	16	73-74
Daybook, 1833-1844 Oct	16	75
Daybooks, 1844 Nov-1864 Sep	17	76-77
Daybooks, 1864 Oct-1901 Jun	18	78-79
Cash journal, 1832 Oct-1838 Dec	19	80
Bills, 1833 Jan-1834 Sep 2	19	81-83
Bills, 1834 Sep 5-1836 Dec	20	84-88
Bills, 1837 Jan-1838 Dec	21	89-94
Cash journal, 1839 Jan-1846 Sep	22	95
Bills, 1839 Jan-1840 Jan	22	96-108
Bills, 1840 Feb-1842 Sep	23	109-139
Bills, 1842 Oct-1844 Jul	24	140-161
Bills, 1844 Aug-1846 Apr	25	162-182
Bills, 1846 May-Sep	26	183-188
Cash journal, 1846 Oct-1852 Dec	26	189
Bills, 1846 Oct-1847 Mar	26	190-195
Bills, 1847 Apr-1849 Aug	27	196-224
Bills, 1849 Sep-1852 Dec	28	225-255
Cash journal, 1853 Jan-1858 Jul 23	29	256
Bills, 1853 Jan-1855 Jun	29	257-265
Bills, 1856 Jan-1858 Jun	30	266-276
Cash journal (includes list of purchases of philosophical apparatus, 1860-61), 1858 Jun 1-1867 Oct	30	277
Bills, 1858 Jul-1860 Dec	31	278-288
Bills, 1861 Jan-1867 Oct	32	289-300
Cash journal, 1867 Nov-1875 Jul Boxes 32 & 33 contain Acc. 88-A-11 Acc. 8/31/87	33	301
Bills, 1867 Nov-1875 Jul	33	302-306
Cash journal, 1875 Aug-1883 Jan	33	307
Bills, 1875 Aug-1883 Jan	34	308-309
Cash journal, 1883 Feb-1888 Aug See: MICROFILM HM 124, reel 1		x-ref
Bills, 1883 Apr-1884 Feb	34	310-317
Bills, 1884 Mar-Jul	35	318-324
Cash journals, 1888 Sep-1902 Jul See: MICROFILM HM 124, reels 2-5		x-ref
Cash receipts journals, 1902 Aug-1938 Oct See: MICROFILM HM 124, reels 6-24		x-ref
Cash disbursements journals, ca. 1912-1959 See: MICROFILM HM 124, reels 25-46		x-ref
Cash receipts and disbursements journals, ca. 1938-1971 See: MICROFILM HM 124, reels 47-67		x-ref
Trial balances ("Daily cash blotter"), 1869 Dec 6-1873 Aug 23	35	325-326
Trial balances, 1873 Aug 25-1888 Jan 25	36	327-332
Trial balances, 1888 Feb 28-1896 Mar 31	37	333-341
Trial balances, 1896 Mar 31-1899 Mar 9	38	342-345
Trial balances, 1899 Mar 9-Dec 30	39	346-347
Trial balances, 1900 Jan-Jun 20 See: box 58, folder 421		x-ref
Trial balances, 1900 Jun 21-1902 Jun 2	39	348-350
Trial balances, 1902 Jun 3-Aug 5	40	351
Cash settlements, 1833 Mar-1836 Sep	40	352-353
Cash settlements ("Trial cash books"), 1837-1857 Jul 3	41	354-357
Cash settlements, 1857 Jul-1890 Oct 4	42	358-361
Cash settlements, 1890 Oct 11-1902 Jul 21	43	362
Journals, 1833 Jan-1862 Dec	44	363-364
Journals, 1863 Jan-1880 Jul	45	365-366
Journals, 1880 Aug-1893 Apr	46	367-368
Journals, 1893 May-1897 Sep	47	369
Journals, 1897 Oct-1901 Oct	48	370
Journals, 1901 Nov-1902 Jun See: box 58, folder 422		x-ref
Journals, 1902-1912 See: MICROFILM HM 124, reels 68-74		x-ref
Abstracts, journal, 1889/1890-1898/1899	49	371-375
Abstracts, journal, 1899/1900-1909/1910	50	376-379
Ledger, ca. 1833-1880	51	380
Ledgers, 1880-1902 Jul	52	381-382
Ledgers, 1902-1912 See: MICROFILM HM 124, reel 74		x-ref
Ledger: special appropriations, 1902-1910	53	383
Balance sheets, 1833-1884	53	384-394
Balance sheets, 1885-1895	54	395-400
Balance sheets, 1896, 1898-1901 Jun	55	401-406
Balance sheets, 1901 Jul-1904	56	407-411
Balance sheets, 1905-1910 Jun	57	412-415
Miscellaneous Books
Memoranda books and schedules, 1840-1841, 1848-1864	57	416
Deposit bank: ledger and journal, 1844-1846	57	417
Bank account books, 1833-1836, 1853-1862	57	418
Monthly payrolls and statements (also includes transfer ledger, 1907/1908-1931/1932) See: MICROFILM HM 124, reel 75		x-ref
Academic Department: detail of expense, 1907-1942 See: MICROFILM HM 124, reel 76		x-ref
Yale University general ledger "A", 1912-1931 See: MICROFILM HM 134, reel 76		x-ref
Dining hall voucher register, 1919-1920 See: MICROFILM HM 124, reel 76		x-ref
Ledger, "Yale Treasury Accounts" (also called "College Day Book") with supporting vouchers, 1823-1832	58	419
Stephen Twining in account with the President and Fellows of Yale College: annual summary compiled from the ledgers, 1809-1832	58	420
Trial balances, 1900 Jan-Jun 20	58	421
Journal, 1901 Nov-1902 Jan	58	422

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The bursar collected all students payments including those for tuition, room, board, gymnasium, laboratory, health and graduation fees. BURSAR'S RECORDS contains the records of the collection of these fees from 1727-1941 even though the actual office of the bursar was not created until 1897. In the first two centuries of the college's existence student fees were collected either by the treasurer, assistant treasurer, or steward. As the university grew so did the burden on the treasurer, and in an attempt to relieve him the university established the bursar's office. At first the bursar was asked to handle those duties of the treasurer "connected with the daily working and expenditures of the Academical Department" (from the President's Report, 1897). The fees collected by the professional schools were still recorded by the treasurer. Later, as reported in the 1911/1912 treasurer's report, the office of University Bursar was created to collect "all the term bills and other accounts of students in the Academical Department and Professional Schools." The series is divided into the following sub-series: Yale College Student Accounts Other Student Accounts Board Accounts Degree Fees Fuel Accounts Gymnasium Fees Room Accounts Scholarships Yale College Student Accounts includes all records of fees collected from all Yale students before 1813 (when the Medical School opened) and after that date from only those students working towards a B.A. degree. The sub-series is perhaps the most complete record in all the Treasurer's Records. The accounts are somewhat scattered in the eighteenth century but are nearly continuous from 1770 on. The sub-series begins with a sample of the certificate of admission forms. When the treasurer received this form he could proceed to collect a bond, usually from the student's parent or guardian, to assure the college that payment would be made for student bills. A large file of these bonds, both the handwritten and printed forms, are arranged here alphabetically by the student's name. At each billing period the treasurer would list each class separately and would record the charge levied against individual class members in a volume of "term bill charges". The format of these volumes varied over the years: it always included tuition costs but at times also specified charges for study rent, sweeping, glass, damages, catalogues, room, wood, sawing, pew rent, gymnasium fees, language courses, heat, dining hall, library, and chemistry. A sample of the actual bills as sent to individual students follows the volumes of term bill charges. When the treasurer received a payment he would record it chronologically in a volume called either a daybook or blotter and in later years a journal. He would also enter a record of payment in the ledgers containing the individual student accounts. Original journals and ledgers to 1911 are filed in this sub-series. After that date the university bursar began keeping all such records together with similar records for students in the professional schools. These records are now all on MICROFILM HM 96. (See appendix D for a guide to this microfilm.) Other Student Accounts includes all records of fees collected from students other than those enrolled in Yale College. There are some records for each of the following schools: Divinity, Forestry, Graduate, Law, Medicine, and Music. These records are usually in the form of journals and ledgers, and at first each school kept its own books. Books containing a consolidated record for students of all these schools exist from 1896 on. These are referred to as the "general books". (The general books, after 1911, are all on MICROFILM HM 96. See appendix D.) Only in some of the later general books can one find any reference to payments for Sheffield Scientific School students. The later general ledgers also contain accounts for some of the faculty and Yale students organizations. Board Accounts contains records of student eating expenses in the form of charge records, ledgers, and journals for the commons or dining hall and for the infirmary. Some of this information is probably included with the individual student records in the previous two sub-series. Degree Fees includes notes and memoranda of students payments of charges for graduation. Fuel Accounts contains bills, ledgers, orders and registers of orders, and memoranda concerning consumption of different fuels, i. e., wood, coal, and gas, by individual students and faculty members and by college buildings. Gymnasium Fees contains only a record of cash receipts for the period 1860-1872. Rooms Accounts includes records of the occupation of college dormitory rooms as well as of payments for room rents. Since rent varied from room to room the treasurer kept both a "location book" by room number to record the name of the occupants and a charge and payment record in the form of bill books, journals, and ledgers. This sub-series is small; most of the actual records of receipts for rent were recorded with the other student payments in the student accounts' ledgers and journals. Scholarships contains memoranda, lists, registers of scholarship recipients, and receipt books. These records served to remind the treasurer to reduce term bill charges to scholarship recipients and to annotate the books of the various scholarship funds to indicate the withdrawals for payments. The sub-series is certainly not a complete record of all scholarship recipients, though the receipt books do form a complete record for the period they cover. These receipt books also contain the record of payments for the salaries of student monitors and of faculty from 1865 to 1896. (Student monitors received a salary for recording students who were tardy or absent from chapel or other required exercises.) These salary receipts may be the only source of information on the salary of individual faculty members since the ordinarily specific cash journals (in Series I) for the same time period are much less detailed. The sub-series also includes fund ledgers in which the treasurer recorded any transaction relating no the income and expenditures of each scholarship fund. CORRESPONDENCE (Series III) contains much that relates to these bursar's records including an abundance of letters from parents and guardians concerning payment of students bills. The sub-series Filing Code contains several relevant files: #24 - Bursar's office; #184 - Tuition abatement; #189 - Aid for students; #217 - Tuition rebates; and #381 - student bills, loans, scholarships. There are also numerous files for specific scholarships and prizes.
Description	Box	Folder
Yale College Student Accounts
Certificates of admission, 1847	59	1
Student bonds: A-Da, ca. 1789-1874	59	2-13
Student bonds: De-Ly, ca. 1789-1874	60	14-31
Student bonds: Mac-Smi, ca. 1789-1874	61	32-50
Student bonds: Smy-Y, ca. 1789-1874	62	51-61
Class register for classes 1863-1879, 1859-1875	62	62
Termbill charges, 1727-1732, 1755-1760 See: folio box 108a, folder 1		x-ref
Termbill charges, 1759-1770	62	63
Termbill charges, 1770-1818 Sep	63	64-67
Termbill charges, 1818 Jan-1822	64	68
Termbill charges, 1823 Jan-1833 Aug See: folio box 108a, folder 2		x-ref
Termbill charges (also includes a daybook of termbill payments, 1834 Jan-1835 Aug), 1834 Jan-1835 Jan	64	69
Termbill charges, 1835 Apr-1836 Aug	64	70
Termbill charges, 1836 Aug-1840 Jan	65	71-72
Termbill charges, 1840 Jan-1844 Aug	66	73-74
Termbill charges, 1845 Jan-1851 Apr	67	75-76
Termbill charges, 1851 Apr-1857 Apr	68	77-78
Termbill charges, 1857 Jul-1867 Jul	69	79-81
Termbill charges, 1867 Dec-1874 Dec	70	82-83
Termbill charges, 1875 Apr-1883 Mar	71	84-85
Termbill charges, 1883 Jun-1887 Apr	72	86
Termbill charges, 1887 Jun-1891 Mar	73	87
Termbill charges, 1891 Jun-1894 Jan	74	88
Termbill charges, 1894 Mar-1896 Apr	75	89
Termbill charges, 1896 Jun-1898 Sep	76	90
Termbill charges, 1898 Sep-1902 Jun	77	91-92
Termbills: a sample, ca. 1809-1918	78	93-94
Termbill payments: registers, 1801 Dec-1808 Dec 1810 Jan	78	95-96
Termbill payments: daybook, 1810 Jan-Jun	78	97
Termbill payments: daybook, 1811 Jan-1820 Apr See: folio box 108a, folder 3		x-ref
Termbill payments: daybooks, 1820 Apr-1834 Jan	78	98-99
Termbill payments: daybook, 1834 Jan-1835 Apr See: box 64, folder 69		x-ref
Termbill payments: daybook, 1835 May-1837 Mar See: box 79, folder 102		x-ref
Termbill payments: blotter, 1832-1833 See: box 15, folder 71		x-ref
Termbill payments: blotter, 1833 May-1834 Jan	78	100
Journal, 1834 Jan-1837 Feb	79	101
Journal (also includes termbill payments: daybook, 1835 May-1837 Mar), 1837 Apr-1843 Dec	79	102
Journal, 1844 Jan-1854 Dec	79	103
Journals, 1855 Jan-1879 Jul	80	104-105
Journals, 1879 Aug-1897 May	81	106-107
Journal, 1897 May-1902 Sep	82	108
Journal, 1902 Oct-1907 Mar	83	109
Journal, 1907 Mar-1910 Jan	84	110
Journals, 1911 Oct-1912 Dec 31 See: MICROFILM HM 96, reel 67		x-ref
Schedules, notes of balances due on books, 1804-1887, n. d.	85	111-112
Ledger, ca. 1800-1816	85	113
Ledger, 1814-1833	86	114
Ledgers, 1824-1843	87	115-116
Ledgers, 1841-1864	88	117-118
Ledgers, 1862-1875	89	119
Ledgers, 1874-1888	90	120
Ledger, 1885-1896	91	121
Ledger, 1893-1902	92	122
Ledger, 1900-1902	93	123
Ledgers, 1902-1911 See: MICROFILM HM 96, reels 63-66		x-ref
Ledgers, 1911/1912-1940/1941 See: MICROFILM HM 96, reels 2-62		x-ref
Other Student Accounts
Divinity School: journal for annual contingent bill payments, 1841-1844	94	124
Divinity School: bill book for tuition, 1856-1886 See: box 106, folder 192		x-ref
Divinity School: journals, 1881-1910	94	125-126
Divinity School: ledgers, 1881-1910	94	127-128
Divinity School: ledgers, 1902-1941 See: box 98, folders 150-153 See also: MICROFILM HM 96, reels 1-62		x-ref
Forestry, School of: journal, 1905-1910	95	129
Forestry, School of: ledger, 1905-1910	95	130
Forestry, School of: ledger of summer school accounts, 1909	95	131
Forestry, School of: ledgers, 1902-1941 See: box 98, folders 150-153 See also: MICROFILM HM 96, reels 1-62		x-ref
Graduate School: journals, 1878-1910	95	132-133
Graduate School: ledgers, 1871-1910	95	134-136
Graduate School: ledgers, 1902-1941 See: box 98, folders 150-153 See also: MICROFILM HM 96, reels 1-62		x-ref
Law School: journals, 1876-1910	96	137-138
Law School: ledgers, 1869-1910	96	139-141
Law School: ledgers, 1902-1941 See: box 98, folders 150-153 See also: MICROFILM HM 96, reels 1-62		x-ref
Medicine, School of: termbill charges, 1814-1821	97	142
Medicine, School of: journal, 1880-1910	97	143
Medicine, School of: ledgers, 1814-1819,1880-1910	97	144-145
Medicine, School of: Ledgers, 1902-1941 See: box 98, folders 150-153 See also: MICROFILM HM 96, reel 1-62		x-ref
Music, School of: journal, 1895-1910	97	146
Music, School of: ledger, 1895-1910	97	147
Music, School of: ledgers, 1902-1941 See: box 98, folders 150-153 See: MICROFILM HM96, reel 1-62		x-ref
Philosophical Department See: box 330, folders 2140-2141		x-ref
Theological Department See: box 94, folders 124-126		x-ref
General: journal, 1896-1910	97	148
General: journals, 1911-1912 See: MICROFILM HM 96, reel 67		x-ref
General: ledger, 1896-1910	97	149
General: Ledgers, 1902/1903-1904/1905	98	150-152
General: loose supplementary material found in ledgers, 1902/1903-1904/1905	98	153
General: Ledgers, 1911-1941 See: MICROFILM HM 96, reels 1-62		x-ref
Board Accounts
Steward's miscellaneous papers concerning students' commons accounts, 1812, 1815, 1818, 1820-1834	98	154
Register: dining hall, 1827-1831	98	155
Charges record: dining hall, 1825-1832	98	156
Charges record: dining hall, 1897-1901	99	157-160
Charges record: infirmary, 1895-1911	99	161-162
Ledgers: dining hall, 1892-1901	99	163-164
Ledger: dining hall, 1902-1903 See: folio box 108a, folder 4		x-ref
Ledger: dining hall, 1903-1908	100	165
Journal: dining hall, 1904-1910	100	166
Ledger: dining hall accounts, other than Yale College students (also includes New York rent accounts, 1906-1910), 1908-1909	101	167
Degree Fees
Notes and memoranda books, 1833-1835, 1857-1899	102	168-170
Memoranda books, 1899-1911	103	171
Faculty Salaries, 1865-1896 See: box 108, folders 202-204		x-ref
Fuel Accounts
Wood: ledger, 1818-1821	103	172
Wood: register of orders, 1820 See: box 370, folder 4		x-ref
Wood: register of orders, 1820-1825	103	173
Wood: registers of orders and payment records, 1837-1863	103	174-175
Coal: registers of orders and payment records, 1837-1872	104	176-179
Gas: consumption record for college rooms, ca. 1877-1878	104	180
Bills, orders, and memoranda, 1818-1820, 1828-1832, 1839-1849	104	181-183
Bills, orders, and memoranda, 1849-1872	105	184
Gymnasium Fees
Receipts, ca. 1860-1872	105	185
Room Accounts
Inspection reports, ca. 1815-1842	105	186
Memoranda concerning furniture for tutors' rooms, ca. 1823-1888	105	187
Location books (also includes memoranda concerning occupants, 1847-1868), 1832-1842, 1854-1861, 1874-1886	105	188-190
Rent ledger [Divinity College?], ca. 1834-1843	106	191
Rent Journal, 1834-1843 See: box 423, folder 2		x-ref
Bill book: Divinity College (also includes some bills for Theological tuition), 1856-1886	106	192
Room rentals, 1877-1878 See also: box 371, folder 6
Bill books: theological and academical rooms, 1886-1911	106	193-194
Scholarships
Memoranda and receipts, 1743, 1747, 1792	106	195
Register of the Berkelian Scholarship; Register of the Noah Webster Premium, 1733-1816; 1790-1795	106	195a
Memoranda, lists of students granted tuition appropriations from the Abatement Account, Relief Fund, Langdon Fund, Connecticut Education Society, Berkelian Donation, Latin Composition Premium Fund, 1818-1848	106	196
Memoranda, lists, and registers of recipients of appropriations from various academical and theological funds, 1846-1906	107	197-198
Fund ledgers, 1881-1912	107	199-201
Receipt books: salary and scholarship, 1865/66-1895/96	108	202-204
Receipt book: scholarship, 1895/96-1901/02	108	205

^ Return to Top


CORRESPONDENCE is the largest series in the Treasurer's Records and spans the terms of thirteen Yale treasurers. Because of its massive size the series is arranged in nine sub-series as follows: 1717 - 1832 Letterbooks (1833 - 1906) Financial Agents' Correspondence (1817 - 1841) 1833 - 1840 1841 - 1888: General 1841 - 1888: Select 1888 - 1901 1902 - 1906 Filing Code (ca. 1907 - 1939) Many of the chronological divisions between sub-series represent changes in filing systems instituted as new treasurers took office. Where possible the original plan of organization was retained. 1717 - 1832 contains small amounts of correspondence from the administrations of John Prout, Roger Sherman, and John Trumbull, but the majority dates from the term of James Hillhouse. During Hillhouse's incumbancy he also served in Congress, and while he was in Washington he depended on Stephen Twining, the assistant treasurer, to carry out the responsibilities of the office. Although the correspondence does include a few letters that Hillhouse wrote to Twining concerning the college's financial business and events in Washington, most of the correspondence is actually Twining's. Following Twining's death in 1832 William G. Hooker served as acting treasurer. Several letters at the end of 1832 are addressed to him. The sub-series concludes with Twining's letterbooks containing copies of his outgoing letters and notes on letters to be sent. The correspondence is arranged chronologically. Much of the correspondence is of a most routine nature concerning term bill payments, mortgage loans and payments, real estate negotiations, gifts to the college, collection of subscription pledges, letters from the contributors to the Benevolent Society or the Society for the Education of Indigent Pious Young Men, and occasional letters of parental protest concerning college discipline. John C. Calhoun sent two letters concerning his son's term bills, and Stephen Ball wrote concerning land sales in New Haven. Benjamin Hinman, a college agent, wrote concerning college land in Holland, Vermont. Between 1805 and 1807 Benjamin Silliman sent reports from Europe concerning his purchases of mathematical and optical apparatus. There are letters concerning the bequest of Elizabeth Talcott, the estate of Betsy Pratt, and the donation of Sheldon Clark. There are also several documents concerning the suit brought against the university by Daniel Potter and others on behalf of the Congregational Society of Plymouth. The society had invested in the failed Eagle Bank, a project which had Yale's backing. See also the correspondence with Asa Bacon on this suit. On February 2, 1832, John Trumbull wrote concerning drawings for the proposed Trumbull Gallery. Letterbooks contains all bound copies of outgoing letters from 1833-1906. (Letterbooks belonging to Stephen Twining (1806 - 1832) are in 1717 - 1832 ). These volumes contain either handwritten or letterpress copies. They are arranged in chronological order. There are no gaps between volumes, but it seems that the files are not complete before 1890. Financial Agents' Correspondence encompasses the letters received by the college's financial agents, who were active in the various fund raising campaigns, between 1817 and 1841. Most letters concern the Centum Mille Fund. Chief among the agents of this fund was Wyllys Warner who traveled extensively. A letter from President Jeremiah Day gives him advice where to travel: "I have never had any high expectations of aid to the college south of Baltimore; or perhaps I ought to say New York." Warner also received correspondence from the other fund agents. Especially interesting is a report by Seth Bliss on his travels. Warner's correspondence as agent ends in 1832, though the Centum Mille Fund drive continued beyond this date. Since Warner was made treasurer in 1833, similar letters concerning fund raising activities addressed to him between 1833 and 1840 are filed in the sub-series 1833-1840 . Of interest also in Financial Agents' Correspondence are letters to David Daggett about fund raising for the law professorship and letters to Chauncey Goodrich about the Gibbs professorship and theological fund. Henry L. Ellsworth wrote Goodrich respecting his plans for a sizeable donation. Of particular note is a letter to Benjamin Silliman from Thomas S. Grimke declining to contribute to the Centum Mille Fund because of his concern for the state of property and credit "among us." His letter reflects his concern about what the passage of South Carolina's nullification of tariffs might mean for the future. 1833-1840 begins with one folder of letters addressed to William G. Hooker, who served as acting treasurer after the death of Stephen Twining and later in the absence of treasurer Wyllys Warner. In fact there are several letters from Warner detailing his travels. Since Hooker was also in charge of the art gallery there are several letters to him concerning the Trumbull Gallery and donations to it. A letter from Jared Sparks concerns a portrait of Major Andre. The folder also contains occasional copies of Hooker's outgoing letters. Following the folder of Hooker correspondence are all letters addressed to treasurer Warner. The letters are arranged in alphabetical order with the letters from a small number of select correspondents filed individually. Much of this correspondence is routine, being the usual letters concerning subscription pledges, mortgage negotiations, payment of college bills, and letters from renters, lawyers, and executors. The select correspondents tend to be those whose letters are more significant or more voluminous. Thus letters from long term renters may be filed under the name of the correspondent rather than in the general file. There are many letters from field agents raising funds for the college. Amos S. Chesebrough, an agent who travelled across Connecticut, wrote, "I have seen the 'Adventures of a Traveler,' the 'Confessions of a Schoolmaster,' and 'Caleb in Search of a Wife,' but I think that a volume entitled,' An Agent in Pursuit of Money,' would be as replete with incidents as any of them. The agents, Erastus Colton, Darius Mead, Thomas Perkins, and Mason Whiting traveled through New England and New York and wrote of their experiences. A sentiment common to their letters was "things look dark here." Among other interesting letters are those from William Lawrence concerning college land in Norfolk and from Mills Olcott concerning property in Vermont received through Dr. Nathan Smith's mortgage. There are many letters from John Trumbull, most merely acknowledging the quarterly payment of his annuity. William G. Hooker's letters to the absent Wyllys Warner describe the day to day functioning of the treasurer's office. At the end of the sub-series is one folder of correspondence of others which is addressed to neither Warner, Hooker, nor any college agent yet concerns the finances of the college. The correspondence for the period 1841-1888 covers part of the term of Wyllys Warner and the complete terms of E. C. Herrick and Henry Colt Kingsley. The quantity of correspondence for this period reflects the rapid growth of the college. There is a noticeable increase in quantity after the Civil War, and one may attribute this partly to Yale's increased interest in investments and land holdings in the developing West. The reader will note that there is very little correspondence from 1886-1888. During this time President Dwight served as acting treasurer, assisted by L. E. Osborn, and it is possible that some treasurer's correspondence found its way into Dwight's presidential or personal papers. 1841-1888: General, consisting almost entirely of incoming letters and only occasional copies of outgoing letters, is divided by year and is arranged alphabetically within each yearly division. (For outgoing letters of this period see the sub-series Letterbooks. ) This correspondence contains much that is routine and deals with the treasurer's standard responsibilities: students' term bills, loans and mortgages, rent collection, real estate purchase and upkeep, college expenses, building plans, and legal problems involved in gifts and estates' settlements. There are also many subscriptions for the various fund raising campaigns such as the Library Fund, the Woolsey Fund, the funds to purchase Judge Hitchcock's library and to erect a statue to Benjamin Silliman. The correspondents tend to be alumni, parents of students, faculty members, benefactors, salesmen, potential borrowers, debtors, tenants, real estate agents, brokers, insurance agents, merchants, and lawyers. Because E. C. Herrick for a period served as both treasurer and librarian, some correspondence addressed to the librarian is also filed in this sub-series. No attempt has been made to separate those letters concerning gifts to the library, requests for catalogues and copies of obituary records, or information on book orders and subscriptions. Correspondence of selected individuals from this period has been collected and segregated and now comprises 1841-1888 : Select. A sizeable number of letters from Russell Sturgis, the architect for several buildings on the Old Campus, are included in this sub-series. Other campus architects represented here include Richard Hunt and Peter Wright. (Correspondence from Frederick Withers, George Hawthorne, and J. A. Mould, ca. 1866-1868, all unsuccessful entrants in the chapel competition, will be found in 1841-1888: General. ) Correspondence concerning several notable gifts should also be noted. Under the will of Henry L. Ellsworth Yale inherited extensive property in Indiana. There is much correspondence from Elizur Goodrich as trustee of this estate. In 1878 Timothy Dwight Porter conveyed to Yale, subject to an annuity, a block in Manhattan bounded by 36th and 37th Streets and Lexington and Third Avenues. The files are filled with correspondence concerning the transfer and the mortgage and rental of this property. See especially the correspondence with Thomas Thacher and Theodore W. Dwight. Correspondence with Joseph Sheffield concerns another important gift, that providing for the Sheffield Scientific School. Other correspondence relating to special gifts will be found under the names of James Jackson Jarves, Frederick Marquand, and John Trumbull. During this period the treasurer shared some of his increasing responsibilities with faculty members in the various schools. Thus there is correspondence with Benjamin Silliman concerning financing scientific improvements, with Simeon E. Baldwin and Francis Wayland concerning the law school, with John F. Weir concerning the school of fine arts, with Robert Brown concerning the observatory, and with C. A. Lindsley concerning the medical school. 1888-1901 consists of the complete incoming letter files of William Whitman Farnam and partial files of Morris Franklin Tyler. Cashier William C. Rowland also received some of the more routine letters in this correspondence. This extensive run of letters, originally filed alphabetically in 37 chronological letterboxes is now arranged in one alphabetical order with individual files for selected correspondents interspersed throughout. The topics discussed in these letters are much the same as those in the 1841 - 1888 sub-series though the quantity of letters is nearly six times greater. Predominant among the select correspondents are the names of investment counselors, real estate agents, and bankers, who assisted the treasurer in the increasingly complex task of managing the university's income producing funds. The largest amount of such correspondence concerns the firm of Peabody, Houghteling, & Co., but much investment correspondence will be found with the firms of: Baring Brothers; Cammann & Co. concerning management of New York City real estate; N. P. Dodge & Co.; W. T. Hatch & Sons; Lewis Investment Co.; E. S. Rouse; and Winslow, Lanier, and Co. The treasurers of the period also oversaw a major building campaign. Consequently the names of several prominent architects and firms (Cady, Berg & See; Carrere & Hastings; Walter B. Chambers; E. E. Gandolfo; Charles C. Haight; Howells & Stokes; and L. W. Robinson) appear in these files along with correspondence from contractors and suppliers of hardware, furniture, and scientific apparatus. As in the other sub-series there is correspondence concerning bequests and gifts to the university. Bissell, Carey and Cooke wrote concerning the settlement of the Lampson estate and the firm of Boardman and Boardman handled the Joseph A. Christman estate. Bristol, Stoddard and Bristol advised the university on legal matters including wills. There is a file for the Daniel B. Fayerweather estate, and correspondence with Thomas Thacher concerning the Miriam A. Osborn estate. There is one file about the estate of Thomas G. Sloane. Correspondence with Harper & Brothers and with Francis and Henry Loomis all relates to the Yale treasurer's role as executor of the Elias Loomis estate. The sub-series also includes letters from individuals concerning their contributions to the Alumni University Fund, and from about 1900 - 1901 the files are full of subscriptions to the Yale Bi-centennial Fund. Some of these letters are addressed to Andrew W. Phillips who served as secretary to the Bi-centennial Fund Committee. The treasurer corresponded steadily with certain university officials, notably Timothy Dwight, mainly during the president's summer vacation away from the university. Letters were also received from university secretary Anson Phelps Stokes; Simeon Baldwin concerning the law school; George J. Brush, Russell Chittenden, and Henry S. Graves concerning the new forestry school; President Arthur T. Hadley; John F. Weir concerning the school of fine arts; and Robert Brown and W. L. Elkin relating to the university observatory. During this period the University created the office of the bursar to relieve the treasurer of many ordinary matters. Correspondence in this sub-series reveals the treasurer still handling some questions concerning student accounts and payments to the faculty and staff. There are also the usual requests for information and applications for employment. During 1901 there were numerous inquiries concerning equipment and staff for the new commons. Correspondence of this routine nature will all be found in the general files in this sub-series. 1902 - 1906 contains correspondence files maintained for parts of the terms of treasurers Morris Franklin Tyler and Lee McClung. The arbitrary dates of the sub-series correspond with the original office filing scheme. The correspondence, which was originally filed in chronological letter boxes, is now arranged in one alphabetical order with individual files for select correspondents interspersed throughout. Many of the topics covered and the correspondents included in this sub-series parallel those in the previous sub-series. Great quantities of investment correspondence are available to the researcher interested in Yale's financial assets in real estate, stocks and bonds. Construction projects begun at the turn of the century reached completion in this period; substantial correspondence with architects, contractors, and equipment suppliers documents these projects, particularly the new commons. Aside from the usual correspondence concerning student accounts, internal university finances, and gifts and bequests to the university, there is interesting correspondence relating to the university's relations with the city of New Haven. Land development in the city limits, police and safety, and taxation of university property are all discussed in these letters. From about 1907 through the late 1930s the letters received by the treasurer's office were filed by subject according to a numerical code. This arrangement has been retained for the 156 boxes of correspondence which now comprise Filing Code . The filing code was a system that developed over the period of its use. In the beginning the treasurer established several categories of important correspondence and gave each category a number: #3 stood for investments; letters concerning mortgages were filed under #5; and all real estate matters would be found under #10. Sometimes letters prior to 1907 were added to the appropriate code to make a complete subject file. As the treasurer established new categories he gave them the next consecutive number. As time went by and new personnel began filing materials according to their own understanding of how the system worked, they introduced many quirks and idiosyncrasies. Code numbers were assigned to very specific categories when general categories were already in existence. Therefore, though #5 contains correspondence on mortgages #47 is the code for mortgages: Nebraska. The creation of numerous small categories such as #319: Night Watchman, 1909 May-Jun, make the system extremely cumbersome; the entire code now runs to 597 numbers. Furthermore, the brief descriptive titles assigned to correspond with the numbers are often too imprecise or vague to make them useful. The use of descriptions like "Motion Pictures" or "Waterproofing" exemplifies this problem. The arrangement is not only confusing; it also makes location and retrieval of specific materials very difficult. The researcher is confronted with a long, random list of files which has to be scanned in its entirety to locate all material on a particular subject. Fortunately some cross-referencing has been done in several of the other series to appropriate codes in this sub-series. It is unfortunate that the filing system is so peculiar for there is a wealth of information to be found in these files. There is hardly a subject of concern to the university in which the treasurer was not in some way involved and during the majority of this period George Parmly Day, a man active in many phases of university life, served as treasurer. Vast quantities of investment correspondence concerning university-owned real estate, stocks, bonds, other securities, and mortgages, abound in these files. Numerous codes contain material on university benefactors especially relating to estates and to the establishment of scholarships, special funds, and student prizes. In the general area of university administration and operations the researcher will find files for the bursar's office, various departments and schools, and broad files regarding taxes, accounting procedures, and legal affairs, as well as general files for the upkeep of buildings and grounds and files concerning the construction, maintenance, and alterations of individual buildings. Of particular interest are the files at the very end of the sub-series concerning the finances of the Doura-Europos expeditions.
Description	Box	Folder
1717-1832
1717-1807	109	1
1811-1816	109	2
Concerning mortgage of Dr. Nathan Smith, 1814-1815	109	3
1817-1824 Dec	109	4-13
1825 Jan-1828 Dec	110	14-24
1829 Jan-1831 Dec	111	25-35
1832 Jan-Dec, n.d.	112	36-43
Documents concerning Daniel Potter & Others vs. the President and Fellows of Yale College , 1824-1831	112	44
Stephen Twining's letterbook, 1806 Feb 11-1828 Jan 9, 1832	112	45-46
Letterbooks
1833 Feb 26-1872 Jan 22	113	47-49
1863 Feb 23-1894 Jan 5	114	50-53
1894 Jan 5-1896 Jun 19	115	54-55
1896 Jun 20-1899 Feb 27	116	56-57
1899 Mar 2-1900 Feb 21, 1900 Feb 23-Nov 23	117

Guide to the Records of the Treasurer, Yale University

Record Unit 151

compiled by Diane E. Kaplan

November 1981

Copyright 2003 Yale University Library

Overview

Creator:

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Administrative History:

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Forms part of:

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For further information:

Description of the Papers

Series I. General Accounting Books, 1701-1971

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Series II. Bursar's Records, 1727-1941

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Series III. Correspondence, 1717-1940

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