THE ECONOMIC ACTIVITY OF A GRAIN MILL LOCATED IN BALD EAGLE VALLEY, PENNSYLVANIA 1868 TO 1872

In 1831, a grain mill was constructed along Bald Eagle Creek in Unionville, Pennsylvania. The author examines accounting records of this mill from 1868 to 1872 while under the proprietorship of William D. Smith. The economic activities and accounting procedures revealed in this study provide insight into the economic events as perceived and recorded by this proprietorship in immediate post-Civil War times.