Scope and arrangement
The Morris & Ludlum letter and order book, 1797-1825, contains copied letters and orders written by the hardware business at New York City, 1797-1799, to merchants in Great Britain and the southern United States. These include Perry & Hayes, suppliers of a large variety of hardware, and the pewterware firm of Robert Bush & Co., both located in Bristol, England. The volume was later used as a ledger by James Ludlum for his farming and milling business at Sparta, New Jersey, including transactions in his role as administrator of his brother Gabriel Ludlum's estate.
Large orders for the commencement of business list a variety of hardware, including items used in trades such as carpentry, shoemaking and furniture making; fastenings for clothing; tableware and decorative boxes; fish hooks; gun locks; and gun flints. Other commodities mentioned include iron bars, potash, flaxseed, cotton, and otter skins. Shipments of flaxseed were sent to Newry, Ireland in 1799, partly in payment for British accounts. Transactions with southern merchants mention items such as fowling pieces, sheet iron, window glass, and pewterware. Shipments of butter to the island of St. Thomas in 1799 were a joint venture of James Ludlum and H. W. Phillips.
James Ludlum used the remainder of the volume, beginning at the reversed end, as his own ledger for farming and milling activities at Sparta, New Jersey, 1812-1825. The ledger includes transactions with Robert Morris, members of the Decker family, Ludlum & Johnson, and Gabriel Ludlums's family. There is a separate ledger within, dated 1802-1820 (pages 60-89), for members of Gabriel Ludlum's family, reflecting James's role as administrator of the estate. Some entries are copied from his entries in the main ledger. A few loose accounting items are inserted in the volume; some pages are lacking.