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Cash Books

Cash Books, 1810-1950

VIII/13; VIII/13 (000/2107); VIII/14, 325 volumes

Charles Rothschild described this series in 1908 as being a "fair copy of the Balance Book in debit and credit form. The book is in four parts, each comprising three alternate months. The entries in the book are compared by the several account keepers with the records in the books kept by them as soon as may be after completion of every month." In fact, each volume contains entries for consecutive months until 1860 (VIII/13/61), when the entries from February are entered in the following volume. The volumes in this series are decribed in more detail below. 

Account at Jones, Loyd & Co., 1810-1821

VIII/13/1-6, 6 volumes

NMR's account with this firm.

6 records available

Account at Masterman, Peters & Co., 1813-1866

VIII/13/7-35, 29 volumes

NMR's account with this firm.

29 records available

Account at Smith, Payne & Smith (Union of London & Smiths Bank from 1903), 1820-1950

VIII/13/36-324, 289 volumes

"The daily balance in the cash book comprises only the money in the firm's credit at the Union of London & Smiths Bank", according to Charles Rothschild. The earlier numbers in this series relate to the predecessor bankers of N. M. Rothschild.

289 records available

Cash Book Prussian Loan, May 1818-Aug 1819

VIII/14/1, 1 volume

One volume concerning this loan. A further volume, VI/10/5 of 1818, kept with the General Ledger series, contains a list of names of subscribers to Rothschilds' Prussian Loan, 1818. 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, which were the mainstay of the business of NM Rothschild & Sons in London until the Second World War and a significant feature of the business of the other Rothschild banking houses.

1 record available