The volumes record receipts and disbursements in the expenditure account for the Cheshire Estates. Left-hand pages are divided into columns for receipts and disbursements. Transactions are recorded in chronological order, the date and description of each being given, together with the folio numbers of the corresponding entries in the cash books (see EGR14/25 below).
Disbursements are analysed into several accounts, for each of which columns with pre-printed headings are laid out on the right-hand pages for amounts to be entered: Hall; park; gardens; game and covers; rates and taxes; subscriptions and charities; Lord Warrington's Charity; rents; payments to lessees for land taken for building purposes; roads and building land; repairs and improvements on estate; horses [purchases of fodder and tackle, blacksmiths' and veterinary surgeons' bills etc.]; [upkeep and repair of] river banks; and incidental and general. Totals are calculated for figures in each column and each row, column totals being carried forward.
The few entries for receipts comprise cash received from Legh Richmond (until c.1866) and Henry Hall (from 1867) [agents at the Stamford Estate Office in Ashton under Lyne co. Lancs].
The format of the volumes enabled the entries to the posted to the particular accounts in the estate expenditure account books (EGR14/20 above).
Items /2-4 are entitled "EXPENDITURE", stamped in gilt on the upper covers.
- /1: May 1859-Mar 1867
- /2: Apr 1867-Jun 1873
- /3: Oct 1873-Jun 1878
- /4: Jul 1878-Dec 1881