Cheshire Estates Cash Books

  • This material is held at
  • Reference
      GB 133 EGR14/25
  • Dates of Creation
      1859-1943
  • Physical Description
      EGR14/25/1-11: 34 x 22 cm, EGR14/25/12: 42 x 30 cm, EGR14/25/13-25: 44 x 30.5 cm, 25 vols (of which 23 are extant), foliated, heavy board covers, full-bound in reversed calf. Condition: earlier items are affected by red-rot.

Scope and Content

The cash books record all estate receipts and payments in detail. Receipts, entered chronologically on the debit side (left-hand pages), include chief rents, rack rents, reserved rents, shooting rents, tithe rents, and sales of timber, agricultural produce and garden produce. Payments, recorded on the credit side (right-hand pages), include estate, garden and Hall wages, repairs to cottages, Hall repairs, road-making, stationery, charity and society subscriptions, rents, taxes, tithe rents, and miscellaneous purchases of estate and household items. From 1883 to 1905 the accounts were kept on behalf of the Trustees of the late 7th Earl of Stamford, and from 1910 to 1917 on behalf of the Trustees of the late 9th Earl of Stamford.

Each entry contains a brief description of the nature of the transaction and the sum involved. Between 1883 and 1895 entries on the credit (payments) side record the folio numbers of the corresponding entries in the extant creditors' ledgers (EGR14/38 below). Between 1882 and 1896 entries on the debit (receipts) side record the folio numbers of the corresponding entries in the cash books for receipts of reserved and chief rent, rack rent, tithe rent etc. (EGR14/49/6-8 below).

From July 1886 onwards the cash account was divided into particular accounts, recorded in the cash abstracts (see EGR14/26 below); thereafter entries on the credit side record the name of the account to which each item of expenditure was chargeable, and the folio number of the corresponding entry in the cash abstracts. The cash abstracts are a more convenient source for information on particular subjects, e.g. Hall repairs.

From EGR14/25/12 (January 1897) onwards the accounts are presented in a more elaborate format. Ruled columns are provided on the debit (receipts) side with pre-printed headings for the date; township etc.; name [of payer] and particulars; reserved and chief rents; rack rents; tithe rent charges; miscellaneous; and total and bank. On the credit (payments) side columns are provided for the date; name [of payee] and particulars; [the account which the item was] chargeable to; the folio [number of the corresponding entry] in [the cash] abstract book (see EGR14/26 below); total and bank. In EGR14/25/20 a separate column for roadmaking receipts is provided on the receipts side. From EGR14/25/24 onwards a column is provided on the payments side in which are recorded the reference numbers of receipts.

From January 1931 balances were struck at the end of every month, and from February 1932 Bank Reconciliation Statements were drawn up at the end of every month.

EGR14/25/1-11 are entitled "CASH BOOK", /12-15 "BOWDON PARISH CASH BOOK", /16-19 "CHESHIRE ESTATES CASH BOOK", /20-21 "CHESHIRE ESTATES CASH ACCOUNT", /22-25 "EARL OF STAMFORD'S CHESHIRE ESTATES CASH ACCOUNT", stamped in gilt on red morocco lettering pieces applied to the spines. The covering dates of volumes EGR14/25/1-11 are recorded in ink on paper labels pasted to the spines. EGR14/25/12-25 have red morocco lettering pieces on their upper covers, those for EGR14/25/12-21 incorporating the dates of their commencement.

Items EGR14/25/2 & EGR14/25/23 are believed to have once existed but are now presumed lost, not being found at the Estate Office.

  • /1: May 1859-Apr 1867
  • [/2:] (not present) [May 1867-Jun 1869]
  • /3: Jul 1869-Dec 1872
  • /4: Jan 1873-Dec 1876
  • /5: Jan 1877-Dec 1880
  • /6: Dec 1880-Dec 1881
  • /7: Jan 1882-Dec 1882
  • /8: Jan 1883-Jun 1886
  • /9: Jul 1886-Dec 1889
  • /10: Jan 1890-Jun 1894
  • /11: Jul 1894-Dec 1896
  • /12: Jan 1897-Dec 1898
  • /13: Jan 1899-Nov 1900
  • /14: Nov 1900-Apr 1903
  • /15: Apr 1903-Jan 1905
  • /16: Jan 1905-Dec 1907
  • /17: Jan 1908-May 1910
  • /18: May 1910-Dec 1913
  • /19: Jan 1914-Nov 1917
  • /20: Dec 1917-Dec 1923
  • /21: Jan 1924-Oct 1930
  • /22: Oct 1930-Apr 1934
  • [/23:] (not present) [May 1934-Mar 1937]
  • /24: Apr 1937-Apr 1940
  • /25: Apr 1940-Apr 1943

Acquisition Information

All items were received from the Stamford Estate Office in Altrincham in April 1981.