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  101.  France. Ministère de la Marine.  Comptabilité particulière du Citoyen David, pour l'Expedition d'Angleterre. Manuscript on paper, 21 folios. Dunkirk, 1799. -- RBML, Montgomery MS 252 (See fuller description below.)
 
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Robert Hiester Montgomery (1872-1953) assembled an outstanding collection of books and manuscripts that document the history of accounting and business procedures from the 14th to the 20th century. These include instruction books, daybooks, waste books, journals, bank books, ledgers, receipt books, storage books, invoice books, registers, ships' logs, letterbooks, tax roll books, articles of agreement, bills of sale, deeds, wills, and other business items, making it is the largest collection of rare accounting works in the United States. This document, created for the French Ministry of the Navy by "Citoyen David," gives detailed estimates of the amount of money required for Napoleon's projected invasion of England from Dunkirk.

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