Abraham Hirsch Emrich Collection

This collection contains account books and related papers for the money lending business of Abraham Hirsch Emrich, primarily in Baden but occasionally including Frankfurt am Main, and similar materials for the general goods business of the Emmerich family. It is unclear how the materials are related.

Items concerning the money lending business of Abraham Hirsch Emrich of Merchingen (today part of Ravenstein in Baden, Germany) are a general double-entry ledger (Hauptbuch), which has an alphabetical index of clients at the end. Two items were removed from back of book: an 1897 letter from Julius about business, and a scrap of paper recording two financial transactions.

A second book of Emrich's, entitled "Lider Buch," contains double-entry lists of loans, organized by towns in Baden and then by name. It is noted throughout that some loans were taken over from or by others. This book may be one of the ancillary books to the Hauptbuch, as practiced in double-entry accounting. Items removed from the front of the "Lider Buch" include financial notes and scraps of paper with tallies and notes.

The book titled "Buchführung für Fam. Emmerich" contains various accounting methods, including a ledger and single- and double-entry account lists, for the Emmerich family business. Entries from 1845 concern sale and shipment of goods such as coffee and cod liver oil, mostly to and from Amsterdam, Rotterdam, Malaga, Cologne, and Frankfurt. Entries from 1861 to 1879 concern horse sales in Baden. It is unclear how closely this business is related to Abraham Hirsch Emrich.

Items removed from the front of the "Buchführung" book include bills of sale, scraps of paper with tallies and notes, and a court order for payment. Items removed from the back of the "Buchführung" book include bills of sale, scraps of paper with tallies and notes, and a summary of accounts with Jonas Hess. All of these items relate to A. H. Emrich.