Ledgers
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There are four series of Ledgers:
- General Ledgers, 1809-1953
- Home Ledgers, 1836-1914
- Foreign Ledgers, 1836-1909
- Stock Ledgers, 1892-1914
Contemporary indexes survive for some volumes; General Ledgers, for the years 1809-1914; Home Ledgers, for the years 1836-1914; Foreign Ledgers, for the years 1836-1914 and Stock Ledgers for the years 1892-1914. Researchers wishing to consult volumes from the Ledger series should also request the relevant index to accompany each volume they wish to consult.
General Ledgers, 1809-1835
VI/10/0-25, 24 volumes
This series begins in the year Nathan Mayer established himself in New Court. The simple numbering of the volumes up to the early 1830s conceals the fact that some of the volumes run concurrently. There is a separate index to each volume from 1823 onward.
There are 24 volumes; Ledger VI/10/2 is missing and there is gap between 1810-1817 which may have been covered by this ledger; the ledger number VI/10/24 was not used, but there is no break in the chronology of the ledgers so this may have been an original binding error. Ledger VI/10/5 relates solely to the Prussian loan of 1818. Because this was the first major loan contracted by Nathan Mayer Rothschild in London, this volume was placed in what was to become the General Ledger series; however, separate volumes containing subscriber information for subsequent loans do not appear to have been kept.
From 1836, the year of Nathan's death, there are two series of 'General Ledgers'; one for domestic business and one for foreign business. The two new series, whilst still being general in nature were known as Home Ledgers and Foreign Ledgers.
General Ledger, Subscribers to the Prussian loan, 1818
VI/10/5, 1 volume
Ledger VI/10/5 in the General Ledger series relates solely to the Prussian loan of 1818, and contains a list of names of subscribers to this loan. Entries in this ledger give the name of the subscriber/client and the amount in pounds of stock purchased. A lower number after the subscriber's name refers to the page (in the same ledger) where further details of the subscriber's account and transactions are recorded. The loan issued by Nathan Rothschild for Prussia in May of 1818 is considered by many to be the true precursor of the public borrowing which transformed the international capital market in the nineteenth century. Although the five sons of Mayer Amschel Rothschild had arranged loans for sovereign clients before 1818, the Prussian 5% £5,000,000 bond issue was the first of many Government bond issues following this model. Because this was the first major loan contracted by Nathan Mayer Rothschild in London, this volume was placed in what was to become the General Ledger series; however, separate volumes containing subscriber information for subsequent loans do not appear to have been kept.
A List of subscribers to the Prussian loan, 1818, taken from information in VI/10/5 will be found on the Rothschild Archive microsite. 'Rothschild Bonds'. A Rothschild Research Forum account is required to access this site. Go to Rothschild Bonds » or Apply for a Rothschild Research Forum account here »
Home Ledgers, 1836-1914
VI/10/26-117, 92 volumes
From 1836, the year of Nathan's death, there are two series of 'General Ledgers'; one for domestic business and one for foreign business. The two new series, whilst still being general in nature were known as Home Ledgers and Foreign Ledgers. The Home Ledger series is effectively a continuation of the General Ledger series from the year in which the Foreign Ledger series was separately established. There are approximately 300 entries per volume. From 1910, the Foreign Ledger series was once again consolidated with the Home Ledger series, but from this point there are several volumes of accounts, divided alphabetically, for each year. There is a separate index for each volume.
Home Ledgers, 1915-1953
VI/10/118-161 (000/2107), 39 volumes, 4 items
A continuation of the Ledgers in the Bookkeepers Department, Home Ledgers series.
Foreign Ledgers, 1836-1909
VI/11/0-73, 74 volumes
From 1836, the year of Nathan's death, there are two series of 'General Ledgers'; one for domestic business and one for foreign business. The two new series, whilst still being general in nature were known as Home Ledgers and Foreign Ledgers. The Foreign Ledger series consists of the accounts of foreign persons residing abroad. The series separates from and then rejoins the general series and the home series. There is a separate index for each annual volume for the entire run.
Stock Ledgers, 1892-1914
VI/12/0-22, 23 volumes
These ledgers account for all stock belonging to the house, but it was noted in 1908 that the information given in them was not as complete as that in the stock account kept by the Private Office. This record has not survived. Prior to 1892, entries for stock may be found in the other ledgers within the Bookkeepers Department. There is a separate index for each volume.