The Sidney E. Stuart Account Book is an accounting ledger Stuart used to track and record his finances during his time as a cadet at West Point Military Academy beginning in June 1876. Pasted on the inside cover are two printed notes: 1) the “Regulations in regard to Account Books”, a list of six rules pertaining to the use of an account book, such as, “Each Cadet must present his book when he draws any article from the Commissary” or “Each Cadet must paste his receipt from the Treasurer on the flyleaf of his Account Book”; 2) the receipt exacting $85 which was paid by Stuart to the Treasurer’s Office.

Each page of the ledger provides space for recording predetermined credits, such as “Credit at Commissary”, “Pay from ___ to ___ inclusive”; or debits, such as “Laundry”, “Gas Fund’, Use of Dictionary”, “Damages to Mess Commons”, etc. Each adjacent page is blank for the owner to write in any miscellaneous expenditures. On these pages, Stuart records his arbitrary purchases and date acquired, including some recurring items each two-month period -- ten stamps at 30 cents, cake soap at 9 cents, box matches at 2 cents, as well as some one-time purchases such as a helmet for $4.20, or a broom for 28 cents. Many items are initialled off by the treasurer, “JMM”, and some are initialled “BD”.

His recordings end in June 1880. The rest of the ledger remains unfilled, save for a small typed note addressed to Mr. S.E Stuart at Bethlehem, Penn inserted between two unused pages. The note, dated 1892, reads “Sir: The Superintendent believing that you will appreciate the possession of your Cadet Check Book, authorizes me transit it to you, which herewith, I have the honor to do. Very Respectfully, Your obedient servant, WM F. Spurgin / Captain 21st Infantry / Treasurer U.S.M.A”.