The three account books of William Yule, who was a grocer in

Strathkinness near the top of the east side of Main Street start in 1859 and

continue until 1882. The first few pages of the first book are carefully num-

bered and the entries are also carefully noted, but it is not long before both

are less carefully noted, and page numbers disappear altogether.

It seems that people ran up bills to a rather large extent, contrary to

what many people have said, that people in the past did not buy what they

could not pay for.

Mrs. Alice-Anne Ellis studied the books and has made some noies on her

findings :—

In general, accounts are settled monthly, but are only partially settled,

the amount owed being carried forward to the next month’s tally.

In 1859, the monthly tally for one account might amount to, say, £2.14.5.

of which the customer might pay £1.14.0., the remainder being brought

forward into the next month. By 1880 the amounts owed to the shop have

become much greater. A customer may owe £20. 3.11. and only pay £1. 4.0.

every month or fortnight.

One customer, Thomas Younger, owed in the region of £20 in May 1880,

but regularly paid off £1 or £2 at a time. Mr. Yule (or perhaps it was his

son by this time) seems to have given up keeping a running total of Younger’s

debt and only notes the goods bought and the amounts paid off. By December

1880 the amounts paid off have dropped to 12/- or 15/-. By April 1881

Yule has begun to keep a more careful tally of Younger’s expenses which

are now more or less settled fortnightly. Whether the large debt of £20 or

so was paid is unclear. By June, Yule has given up again — whatever

is customarily “carried over” in accounts, after the partial settling of a bill,

is ignored in Younger’s case. Occasionally, however, Younger pays slightly

more than necessary; in August 1882 where the bills are 16/4d. and £1. 2.3.,

he pays round sums of 18/- and £1. 6. 0., suggesting that he is, in fact, still

in debt to Yule.

Some goods were bought at much more frequent intervals than nowadays,

e.g. sugar and tea bought almost daily. Bread was bought every couple of

days, though sometimes, as~shown in John Taylor’s account, more than once

a day.

By 1879, 10 or 11 customers ordered The Scotsman and paid for it

monthly.

There is a separate entry:—

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