Chautauque Land Office
Westfield May 15, 1838.
Dear Henry
By the within transcript from our
trial-balance, you will percieve that our
entries prove each other. By a little ad-
dition & subtraction of sundry items, you
will be able to see how much cash
we have taken & where it has gone;
what proportion of it was on Bonds & M.
& what on other accounts . Also how
much we are selling of wild land &
what amount of articles are turned
into B & M. And it is small!
But it gives us the better opportunity to
examine – post up – map – file away
&c &c – of which we have yet much to
do – more I fear than will soon be
completed.
Your grateful Brother
B. J. Seward

Balance Sheet Chautauque Land Office.
Accounts. Dr. March 20, 1838 Cr. March 20, 1838 Dr. April 30, 1838 Cr. April 30, 1838 Cash 4,311.16 5,258.59 William H. Seward 1,580.53 1,581.78 George Humphreys 26.36 1, " " Office Expense 9,863.15 10,018.89 Profit & Loss 2,981.46 2,976.46 Foreign Expenses 1,549.57 1,550.57 Lumbermens Bank 4,687.18 4,687.18 Bills Receivable 404.97 1,004.27 Bonds & Mortgages (Prim) 575,490.99 585,913.04 Chautauque Co. Bank 160.13 175.99 Henry C. Smith 66.45 91.83 Austin Smith 5.00 20.00 County Orders 1,451.89 1,457.39 Articles in life (Prime) 115,140.91 138,501.79 Unsold Land (Valued) 218,832.11 216,486.13 Agents Salary 8,750.00 8,750.00 Tax a/c 1,930.62 1,961.28 George W. Tew 1,478.80 1,478.80 Hiram A. Haight 37.57 65.43 Interest a/c (Discounts) 272.23 274.04 Lowry & Irvine 4,432.00 4,432.00 Deposite a/c 1,366.31 1,641.34 General Land Office 495,345.61 494,332.15 Truman E. Lewis 65.54 " " " " William W. Peacock 1.41 " " " " Chautauque Land Co. 447,190.61 447, 190.61 948,711.28 948,711.28 Commissioner's fees .85 Steamer 500.00 Bills Payable 500.00 Bond Interest 959.32 Article Interest 22.73 General Interest 2,776.10 952,304.28 952,304.28

Submitted May 15, 1838 to W.H.S. by B.J.S.
$1,000 in Branch Bank Erie –
Settled –
Lowry & Irvine's Cr. out– no settlement of Balance ^yet effected.^
Plum's Notes – $500
Showing $10,500 – turned with B & M. above the payments on ^the same line^
Check of $330 sent me for collection
Paid by bills of cost.
Diminished some $7,000 (Interests not included)
Cr " $2,400 only,
His Bill is over $2000 – $ is too much.
Since settled –
On Lumbermans Bank a/c –
We have paid them over $1,000
Offset to Capital invested.
For the Steamer
Rec^d so much Inst on B&M.. – between times Mention ^ed^
Only on articles not changed – if charged, payments ^are called advance^
Interests merged with principal in Bonds & M. taken.

Wm H. Seward Esq
Care Am Life In. Trust Co
New York
WESTFIELD NY MAY 18
PAID
B.J. Seward
May 15, 1838.