DEBITS AND CREDITS 245 



Dr. Josiah S. Jackson Green Hand to Ship Brighton & owners i W V Cr. 



1842 1844 



8 mo. 2 For his Share fitting Ship $10.00 8 mo. 6 By his 



For his Share Medicine Chest 1.50 share in 



24 For paid John Cummings bill Outfits 57.18 Nett 



Proceeds 

 1844 of Ship 



Brightons 

 7 mo. 30 For paid Thomas Coles bill board 9.75 Cargo $219.39 



For Int. & Ins. on Amt. Advanced 10.72 



For Bill Slops etc. on voyage 17-77 



For prop, disch. & cleaning ship 7.00 



For Cash on ace. 5.00 



118.92 



8 mo. 6 For Cash for balance ace. 10047 



$219.39 $219-39 



In such accounts as these, multiplied many hundred-fold, 

 is the raw material of which the wages system of the entire in- 

 dustry was constructed. Forecastle earnings, as well as count- 

 ing-room finances, depended upon debits and credits, upon 

 long series of cumulative book-entries punctuated by occasional 

 and endlessly deferred settlements. Throughout the leaden- 

 weighted months of every whaling voyage each member of 

 the crew was steadily acquiring one debit entry after another, 

 both in the books of the master at sea and in those of the agents 

 on shore. But not until the cruise finally terminated, when 

 the cargo had been safely landed and its value carefully cal- 

 culated, did the single credit item of the lay appear, like a giant 

 opposed to a crowd of pigmies. If, as ordinarily occurred, 

 the giant outweighed the crowd, his demands were appeased by 

 a cash offering of the balance due from owner to seamen. If, 

 however, the crowd of little debits overcame the giant, it was 

 a difRcult and ungracious task for the owner to extract a cash 

 balance from an employee who had gone unpaid for many 

 weary months. 



Debits and credits were of the essence of the labor aspects 

 of whaling J and a proper understanding of the industry as a 

 whole demands a survey of the customs and traditions behind 

 the myriad book entries. Nor will a hasty and superficial sur- 

 vey suffice. For the policies and practices of whaling account- 



