| | Abstract: | Samuel Smart owned a general store in Willoughby, Ohio, 1836-1854, and served as mayor of the village, 1857-1858. His son, Samuel W. Smart, ran the store, 1854-1904, but also owned an insurance agency and the Bank of Willoughby. Samuel W. Smart's son, James H. Smart, continued the insurance business, dealt in real estate and served as mayor of Willoughby, 1926-1934. Samuel W. Smart's son-in-law, Sidney V. Wilson, took over the general store in 1904 and made it one of the largest country stores in the eastern United States. The collection consists account books, ledgers, cash books, savings deposit ledgers, real estate records, receipt books, tax books, voucher and remittance ledgers, dealers' cash books, insurance policy ledgers, and correspondence relating to the operation of the Smarts' general store, insurance business and bank. The collection provides insights into business management of the 19th century, including labor practices of the times. Of particular interest are the bank records for the 1894 depression period, with monthly statements of assets and liabilities. | |
