Account Ledger, in Spanish, manuscript on paper [Peru, Lima, 1788–1793]
type: Product
description: Author: Francisco Garrido and Associates Year: 1788–1793 Publisher: Manuscript Place: Lima Description: i (paper) + 139 + i (paper) leaves, foliated in a contemporary hand 1–110, with additional blank unfoliated leaves interspersed between ledger entries. Folio (13" x 8 3/4) bound in original limp vellum over pasteboard wrappers with leather thongs looping through the gatherings with hand written lettering to spine and cover. at least four watermarks identified: a bull above the name "COSTA," a monstrance bearing the monogram "IHS" surmounted by a bird, the name "FIORELLO STEFANO," and a cartouche with a cross surmounted by a crown and flanked by two eagles above the name "QUARTINO," blind ruled in a single column with entries of varying lengths and registers, written in brown ink in several eighteenth-century notarial hands, many entries concluded with elaborate paraphs and flourished signatures, title page in large looping cursive reads "TERCERA CUENTA DE BUENAS MEMORIAS." Unfoliated leaves: lists and summaries of individual buenas memorias and capellanías (chantry endowments), dated 1788–1793; ff. 1–3, statements auditing ecclesiastical and charitable revenues; ff. 4–7, audit statements for chantry revenues; ff. 8–14, treasury balancing statements and expense ledgers; ff. 15–72, detailed records of income and expenditures for individual buenas memorias foundations; ff. 73–74, summary registers of charges, payments, and balances; ff. 75–101, addenda and supplementary accounts; ff. 102–105, balance sheets; ff. 106–110, further addenda. This manuscript preserves the financial administration of buenas memorias and capellanías within the Viceroyalty of Peru, documenting how elite families endowed perpetual masses, charity, and dynastic memory during the final decades of Spanish colonial rule. Compiled under Don Francisco Garrido between 1788 and 1793, it offers a rare and exceptionally intact witness to the bureaucratic culture of the late-colonial Peruvian church. Th…
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