Waugh and Finley Account Books, 1815-1838, PC.AB.80

[Identification of item], Private Collections: Account Books, PC.AB.80, Waugh and Finley Account Books, 1815-1838, State Archives of North Carolina, Raleigh, NC, USA.

These volumes record transactions of a store located in Wilkes County. The business was known as the Waugh and Finley Store. It is believed to have operated continuously from 1807 to 1845.

Foodstuffs available at the store included sugar in loaf form, salt, spices, apples, pork, coffee, cider, and spirits. Ready-made clothing and accessories included umbrellas, stockings, slippers, shoes, moccasins, gloves, and shawls. Many types of cloth and trim were available, such as homespun, muslin, calico, cambric, gingham, shirting, linen, flannel, silk, ribbons, buttons, and coat trimmings. Attached to the paper finding aid in the State Archives Search Room binders are partial indexes of customers' names from two distinct time periods.

The four day books are arranged by date, then name, in order of transaction. Monthly post sheets [miscellaneous inserts from volumes 80.3 and 80.4] are organized by month, then alphabetically by last name. One ledger sheet [miscellaneous insert from volume 80.3] is organized alphabetically by last name (H-P only).

The Waugh and Finley Store operated in Wilkesboro [formerly Wilkesborough] in Wilkes County, North Carolina. In 1807, Waugh and Finley established this successful business that would thrive for thirty-eight years. In May 1845, the two men dissolved their partnership but continued to operate stores independently in Wilkesboro. These account books are a record of Waugh and Finley Store transactions from the 1815-1827 period.
The Waugh family settled first in York County [later Adams County], Pennsylvania. Around 1803, William Pitt Waugh (1775-1852) moved with several brothers to Wilkes County, North Carolina. Waugh obtained slaves and land in Moravian Falls, where he built a house and a mill. His nephew, John Finley (1778-1865), arrived from Virginia a couple of years later and followed his uncle's lead in the acquisition of property. In 1807, the two men became merchants together, initially renting an existing store in Wilkesboro from James Patton (1756-1845). The rental agreement ended in 1814 but the partnership flourished. The two men hired Finley's nephew and Waugh's great nephew, Samuel Finley Patterson (1799-1874), who served as clerk in their store until about 1820. Patterson would later gain prominence as state treasurer and president of the Raleigh and Gaston Railroad. Subsequently, the men hired Waugh's great nephew, William Waugh Peden (approximately 1815-1844) as their clerk.

Waugh served as a justice of the peace; some entries in the day book refer to cases and appeals. The store also functioned as a post office. Waugh was postmaster from at least 1832 to 1844, but possibly began his postal service as early as 1807. Finley replaced him from 1844 to 1845.
Finley married Ellen or Elenor Tate (1782-1852). The couple had six children but only four of them survived to adulthood and were named in Finley's will. Finley and his wife were both buried at Presbyterian Cemetery in Wilkesboro.
Waugh was also buried at Presbyterian Cemetery. At the time of his death, Waugh was a wealthy bachelor who owned land in Tennessee, Georgia, North Carolina, and Pennsylvania. He divided his wealth between his surviving brothers, nephews and nieces, and great nephews and nieces. He made a special bequest to W. W. Peden's widow and children, providing them with $1,000, a house and lot in Wilkesboro, and proceeds from the sale of land in Carol County, Pennsylvania. In addition, he cancelled their balances on account and specified that they should receive food staples from the store for a year.
Waugh and Finley were wealthy entrepreneurs with extensive business interests in several states. It is believed that they aided many junior partners or agents who were just getting established in the mercantile business. In Waugh's case, this is substantiated in part by the account books at the State Archives, as well as surviving records in other repositories. One such store was in Jefferson [formerly Jeffersonton] known as Waugh, Poe, and Murchison or Waugh and Murchison. It was sometimes called Ashe Store, due to its location in Ashe County. Transactions and a bill of sale for this store appear in the Waugh and Finley account book.

Another link in Waugh's group is the Waugh and Harper Store, which was built at a crossroads in Burke County [later Caldwell County]. James Harper (1799-1879), a native of Pennsylvania, moved to North Carolina approximately 1827. He became Waugh's business partner. In 1833, he married Waugh's great niece, Caroline Ellen Finley (1808-1867) in Augusta, Virginia. In addition, Harper served as postmaster of his small community, initially known as Harper's Store [later Lenoir]. Waugh and Harper transactions appear in the Waugh and Finley account books.

Another possible link in the Waugh group is the Valleytown Store in Cherokee County, N.C. It is known that Waugh purchased tracts of Cherokee land on the Valley River. In 1844, William Walker of Wilkes County, N.C. married Margaret Jane Scott, a native of Adams County, Pennsylvania. The couple moved to Cherokee County to establish an inn and trading post in Valleytown. In 1862, Waugh's executors claimed that William Walker owed the Waugh estate $2,732.94, sending a subpoena to the Cherokee County sheriff to have Walker appear in Wilkes County. It is unclear if this case was resolved.

Collection Contents

Waugh, _____

Finley, _____

Waugh and Finley

Account books

General stores--North Carolina--Wilkes County

Grocery trade--North Carolina--Wilkesboro

Post office stations and branches--North Carolina--History

Post offices--North Carolina

Retail trade--North Carolina--Wilkesboro

Merchants

Consumer Goods

Stores, Mercantile

Business

Wilkes County (N.C.)

Wilkesboro (N.C.)

Wilkesborough (N.C.)

Grocers--North Carolina--Wilkesboro

Donated by Miss Annie Finley (1860-1933), granddaughter of John Finley, from North Wilkesboro, N.C. Accessioned on 1 August 1931.

Processed by Lea Walker, October 2013. Finding aid by Lea Walker, November 2013. Updated by Fran Tracy-Walls, September 2019, for publication in Discover Online Catalog (DOC).