SAMUEL SPARROW ~ 
18TH-CENTURY CAPE BRETON ISLAND 

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C-1457

http://heritage.canadiana.ca/view/oocihm.lac_reel_c1457/978?r=0&s=1
http://heritage.canadiana.ca/view/oocihm.lac_reel_c1457/979?r=0&s=1
http://heritage.canadiana.ca/view/oocihm.lac_reel_c1457/980?r=0&s=1

http://heritage.canadiana.ca/view/oocihm.lac_mikan_104684

[p. 2327]

Memorandum for the consideration of M^r. Steele upon his report respecting Governor DesBarres

1^st The Sum of £ 33.5.10 Stated in the Account of M^r. Sparrow is disallowed

This sum [ni] point of amount is of no Consequence but materila [ni] point of [reprec:]:tation - and it ought to be allowed for the following rasons [sic] -

In that account the charge for the articles is allowed - viz £ 165 for 100 Barrels of Flour And £ 232.10.0 for 60 - Barrels of Pork - for Truckage £ 1.6.8. This is allowed and the voucher is The invoice signed by Sparrow

The disallowed articles amounting to £ 33.5.10 is vouched by the same invoice and as the Charges are all fair ordinary Mercan:tile charges upon the Articles delivered they ought to be allowed - they are -

1^st - a Commission of 5 P^r C^t -           £ 19.18.10

2^nd - An Insurance at 2 1/2 P^r C^t -        11.4.0

3^rd - 1/2 P^r C^t Com^m on the [insured?]  2.3.0.18.10

                                                                        £ 33.5.10

To procure the Articles [to] send them in safety it was necessary to incur these charges. And unless it is the charge of 1/2 P^r C^t Com^r of  insurance on the £ 33.5.10 - when it should Only have been on the [trimie?] Cost of the Goods & Commissions, a mere [trifle], there is not an objectionable  item  But this small fraction of £ 2.3.0 is an error of Sparrow not of DesBarres Who must have payd it as he proposes the Voucher ...

[p. 2329] 

Extract from the Auditors Report on DesBarres Account

but it appearing by a letter from the said Samuel Sparrow dated 7 Jan. 1793 that he actually received no more on this Account [there] £ 398.16.8 the difference is here [delayd?]

signed DesBarres

DesBarres Papers, Series 5, M23, F 1-5, Volumes 7-12, Representation of DesBarres Case, 1788-1804, pp. 2327-2329.

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