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Financial Records

Identifier: Series-0050

Scope and Contents

This series contains a selection of financial records produced by the Office of the Treasurer of Clemson College for the years 1890-1955. These records include ledgers, journals, check stubs, check registers, invoices, and audits. The bulk consists of financial ledgers kept by Treasurers P.H.E. Sloan, Samuel Evans, and A.J. Brown.

The ledgers contain three basic accounts, each independent of the other: a college account, the cadet fund, and the South Carolina Experiment Station account. Four additional accounts, petty cash, reinvestment, cadet deposit, and revolving accounts, were created over the years to meet growing fiscal needs.

A number of ledgers contain information on general college accounts. These are titled "College Ledger," "College and Cadet Fund," and "Revolving," which was a general operating account. Cadet account ledgers provide information relating to expenditures of cadets, for example uniforms, laundry, food items, and breakage. College ledgers contain information from all departments on salaries, purchases, repairs, and expenditures related to the operation of the College.

In the early years, separate ledgers were kept for the college and cadet accounts; later however, the accounts were recorded in the same ledger.

Some of the information pertains specifically to disbursements of funds available under federal agricultural programs, for example, Smith-Lever, Adams-Hatch, and Morrill. Accounts of funds from the state of South Carolina were maintained in ledgers called "State Appropriations."


  • 1890 - 1959
  • 1930 - 1940



1.33 Cubic Feet (28 oversize ledgers; 52 rolls microfilm)

Language of Materials



The series is arranged alphabetically by name of the account. Please note that information on microfilm was originally maintained in ledger format.


The ledgers were produced by the Office of the Treasurer. The audit reports were prepared by the auditor of the state of South Carolina. This series incorporates accession 89-48, 89-49, 89-51 and 04-84.

Processing Information

Dennis S. Taylor, University Archivist, 1994. Revised, August 2004; February 2005.

Container listing entered in Archivists' Toolkit by student assistant Kristi Roberts, February 2010.


Financial Records, 1890-1959
Language of description
Script of description
Code for undetermined script

Repository Details

Part of the Clemson University Libraries Special Collections and Archives Repository

230 Kappa St.
Clemson SC 29634 U.S.A. US