Philip Jacob Arcularius and Andrew Merrell ran a leather-tanning business in New York City. Arcularius, a German immigrant, also held various civic positions and was appointed superintendent of the Alms House in 1805. The volume contains two sets of entries for the periods 1787-1791 and 1788-1791, recording the number and type of hides turned, laid in bark, or placed in lime. The variety of animal hides treated includes goat, calf, horse, dog, seal and porpoise skins. Several pages list the "wht of Astor hides" purchased from Henry Astor, brother of fur-trader John Jacob Astor, with his signature acknowledging amount and receipt of payment. Also listed are quantities of bark received, 1791-1792, as well as payments to Tyle and Torit for leather inspections, 1790, and to named suppliers of bark, 1789. A loose voucher dated 1791 lists the number of hides short and their value.
