Chapter XLII: Section 9: Accounting

The Abnaki, in especial the Passamaquoddy division of the tribe in Maine, during late years have been engaged in civilized industries in which they have found it necessary to keep accounts. These are interesting as exhibiting the aboriginal use of ideographic devices which are only partially supplemented by the imitation of the symbols peculiar to European civilization. Several of these devices were procured by the present writer in 1888, and are illustrated and explained as follows:

A deer hunter brings 3 deerskins, for which he is allowed $2 each, making $6; 30 pounds of venison, at 10 cents per pound, making $3. In payment thereof he purchases 3 pounds of powder, at 40 cents per pound; 5 pounds of pork, at 10 cents per pound; and 2 gallons of molasses, at 50 cents per gallon. The debit foots $3.30, according to the Indian account, but it seems on calculation to be 30 cents in excess, an overcharge, showing the advance in civilization of the Passamaquoddy trader.

The following explanation will serve to make intelligible the characters employed, which are reproduced in Fig. 175. The hunter is shown as the first character in line _a_, and that he is a deer-hunter is furthermore indicated by his having a skin-stretcher upon his back, as well as the figure of a deer at which he is shooting. The three skins referred to are shown stretched upon frames in line _b_, the total number being also indicated by the three vertical strokes, between which and the drying frames are two circles, each with a line across it, to denote dollars, the total sum of $6 being the last group of dollar marks on line _b_.

The 30 pounds of venison are represented in line _c_, the three crosses signifying 30, the T-shaped character designating a balance scale, synonymous with pound, while the venison is indicated by the drawing of the hind quarter or ham. The price is given by uniting the X, or numeral, and the T, or pound mark, making a total of $3 as completing the line _c_.

The line _d_ refers to the purchase of 3 pounds of powder, as expressed by the three strokes, the T, or scale for pound, and the powder horn, the price of which is four Xs or 40 cents per pound, or T; and 3 pounds of powder, the next three vertical strokes succeeded by a number of spots to indicate grains of powder, which is noted as being 10 cents per pound, indicated by the cross and T, respectively. The next item, shown on line _e_, charges for 5 pounds of pork, the latter being indicated by the outline of a pig, the price being indicated by the X or 10, and T, scale or pound; then two short lines preceding one small oblong square or quart measure, indicates that 2 quarts of molasses, shown by the black spot, cost 5 crosses, or 50 cents per measure, the sum of the whole of the purchase being indicated by three rings with stems and three crosses, equivalent to $3.30.

Another Indian, whose occupation was to furnish basket wood, brought some to the trader for which he received credit to the amount of $1.15, taking in exchange therefor pork sufficient to equal the above amount.

In Fig. 176 the Indian is shown with a bundle of basket wood, the value of which is given in the next characters, consisting of a ring with a line across to denote $1, a cross to represent 10 cents, and the five short vertical lines for an additional 5 cents, making a total of $1.15. The pork received from the trader is indicated by the outline of a pig, while the crossed lines to the right denotes that the “account” is canceled.

Another customer, as shown in Fig. 177, was an old woman, the descendent of an ancient name--one known before the coming of white people. She was therefore called the “Owl,” and is represented in the “account” given below. She had bought on credit 1 plug of smoking tobacco, designated by one vertical stroke for the quantity and an oblong square figure corresponding to the shape of the package, which was to be used for smoking, as indicated by the spiral lines to denote smoke. She had also purchased 2 quarts of kerosene oil, the quantity designated by the two strokes preceding the small squares to represent quart measures, and the liquid is indicated by the rude outline of a kerosene lamp. This is followed by two crosses, representing 20 cents, as the value of the amount of her purchases. This account was settled by giving one basket, as shown in the device nearly beneath the owl, half of which is marked with crossed lines, connected by a line of dots or dashes with the cancellation mark at the extreme right of the record.

Another Passamaquoddy Indian, unable to read or write, carries on business and keeps his books according to a method of his own invention. One account is reproduced in Fig. 178. It is with a very slim Indian, as will be observed from the drawing, who carries on “trucking” and owns a horse, that animal being represented in outline and connected by lines with its owner. For services he was paid $5.45, which sum is shown in the lower line of characters by five dollar-marks--i. e., rings with strokes across them--4 crosses or numerals signifying 10 cents each, and five short vertical lines for 5 cents. The date is shown in the upper line of characters, the 4 short lines in front of the horse signifying 4, the oval figure next, to the right and intended for a circle, denoting the moon--i. e., the fourth moon, or April--while the 10 short strokes signify the tenth day of the month--i. e., he was paid $5.45 in full for services to April 10.

Another account was with a young woman noted as very slim, and is shown in Fig. 179. The girl brought a basket to the store, for which she was allowed 20 cents. She received credit for 10 cents on account of a plug of tobacco bought some time previously.

In the illustration the decidedly slim form of the girl is portrayed, her hands holding out the basket which she had made. The unattached cross signifies 10 cents, which she probably received in cash, while the other cross is connected by a dotted line with the piece of plug tobacco for which she had owed 10 cents. The attachment of the plug to the unpaid dime is amusingly ideographic.

Another Indian, descended from the prehistoric Indians, was called “Lox,” the evil or tricksy deity, appearing as an animal having a long body and tail and short legs, which is probably a wolverine, under which form Lox is generally depicted by the Passamaquoddy. His account with the trader is given in Fig. 180, and shows that he brought 1 dozen ax handles, for which he received $1.50.

Beneath the figure of Lox are 2 axes, the 12 short lines denoting the number of handles delivered, while the dotted line to the right connects them with the amount received, which is designated by 1 one dollar mark and 5 crosses or dime marks.

Dr. Hoffman found in Los Angeles, California, a number of notched sticks, which had been invented and used by the Indians at the Mission of San Gabriel. They had chief herders, who had under their charge overseers of the several classes of laborers, herders, etc. The chief herder was supplied with a stick of hard wood, measuring about 1 inch in breadth and thickness and from 20 to 24 inches long. The corners were beveled at the handle. The general form of the stick is given in the upper character of Fig. 181, with the exception that the illustration is intentionally shortened so as to show both ends.

Upon each of the beveled surfaces on the handle are marks to indicate the kind of horned cattle referred to. The cross indicates that the corner of the stick upon which it is incised relates to heifers, each notch designating one head, the long transverse cut denoting ten, with an additional three cuts signifying that the herder has in charge thirteen heifers. Upon the next beveled edge appears an arrow-pointed mark, to denote in like manner which edge of the stick is to be notched for indicating the oxen. Upon the third beveled surface is one transverse cut for the record of the number of bulls in the herd, while upon the fourth bevel of the handle are two notches to note the number of cows.

The stick is notched at the end opposite the handle to signify that it refers only to horned cattle. That used to designate horses is sharpened from two sides only, so that the end is wedge-shaped, or exactly the reverse of the one first mentioned. The marks upon the handle would be the same, however, with this exception--that one cut would mean a stallion, two cuts a mare, the cross a gelding, and the arrow-shaped figure a colt. Sticks were also marked to denote the several kinds of stock and to record those which had been branded.

Another class of sticks were also used by the overseers, copies of which were likewise preserved by the laborers and herders, to keep an account of the number of days on which labor was performed, and to record the sums of money received by the workman.

The lower character of Fig. 181 represents a stick, upon the beveled edge of the handle of which is a cross to denote work. The short notches upon the corner of the stick denote days, each seventh day or week being designated by a cut extending across the stick.

Upon the opposite side of the handle is a circle or a circle with a cross within it to denote the number of reals paid, each real being indicated upon the edge of the stick by a notch, while each ten reals or peso is noted by making the cut all the way across that face of the stick.

Mr. Dall (_a_) says that the Innuit frequently keep accounts by tying knots in a string or notching a stick. Capt. Bourke (_c_) reports:

In the Mexican state of Sonora I was shown, some twenty years
ago, a piece of buckskin, upon which certain Opata or Yaqui
Indians--I forget exactly which tribe, but it matters very little,
as they are both industrious and honest--had kept account of the
days of their labor. There was a horizontal datum line as before,
with complete circles to indicate full days and half circles
to indicate half days, a long heavy black line for Sundays and
holidays, and a crescent moon for each new month. These accounts had
to be drawn up by the overseer or superintendent of the rancho at
which the Indians were employed before the latter left for home each
night.

Terrien de Lacouperie (_e_) says of the Sonthals of Bengal:

Their accounts are either notches on a stick, like those
formerly used by the rustics for keeping scores at cricket matches
in country villages in England, or knots on a piece of grass string,
or a number of bits of straw tied together. I well remember my
astonishment while trying my first case between a grasping Mahajun
and a Sonthal when I ordered them to produce their accounts. * * *
The Sonthal produced from his back hair, where it had been kept, I
suppose, for ornament, a dirty bit of knotted grass string and threw
it on the table, requesting the court to count that, as it had got
too long for him. Each knot represented a rupee, a longer space
between two knots represented the lapse of a year.

Many modes of accounting in a pictorial manner are noted in Europe and America among people classed as civilized. Some of these are very curious, but want of space prevents their recital here. A valuable description of the survival of the system in Brittany is given by M. Armand Landrin (_a_), translated and condensed as follows:

In the department of Finisterre the farmers, in keeping
accounts, made bags of their old socks and coat sleeves, of
different colors, each color representing one of the divisions of
farm outlay or receipt, as cows, butter, milk, and corn. Each amount
received was placed in coin in the appropriate bag. When any coins
were taken out the same number of small stones or of peas or beans
was put in to replace the coins. Other farmers substituted for the
bags small sticks of different length and thickness in which they
made cuts representing the receipts.

In the accounts with the laborers and farm hands the women were
designated by the triangle, intended to represent the Breton head
dress _á grandes barbes_. The kind of work performed was expressed
by the tool connected with it, _e. g._, a horseshoe denoted the
blacksmith, a scythe the mower, an ax the carpenter, a saddle the
harness-maker, and a tub the cooper. The bill of a veterinary
surgeon was rendered by drawing the figures of the several animals
treated united in one group by a line.

Until quite recently the important accounts of the British exchequer were kept by wooden tallies, and some bakers in the United States yet persevere in keeping their accounts with their customers by duplicate tallies, one of which is rendered as a bill and is verified by the other.