Samuel Townsend was a prominent merchant based in Oyster Bay, N.Y. His shipping business was run out of his home. Townsend was a Justice of the Peace and Town Clerk for Oyster Bay, serving in the New York Provincial Congress from 1774-1777. From 1777 until 1783, Samuel Townsend's home was occupied by British soldiers. For much of this period, Samuel's son Robert Townsend operated as a merchant in New York City, supporting his father's business interests. Many entries in this account book reference money being paid to Robert Townsend or one of Townsend's businesses. Other names that appear frequently are largely family members, such as Samuel's son-in-law James Farley. Other names that occur frequently include Abraham Van Wyke, Holly Lynes, John Youngs, Hector Lyon, Adam Seaman, and members of the Weeks family. Townsend served as a New York State Senator from 1786-1790, which may explain why there seem to be several gaps in the later years of this account book. The bulk of the entries relate to 1781-1783. One entry from 1794, after Samuel's death, also appears in the back of the ledger. Notes in pencil on the front cover are from Morton Pennypacker, who identified Samuel Townsend's son Robert as "Samuel Culper Jr.," an American intelligence operative during the Revolutionary War. Notations about money for Judge Townsend and merchant vessels also appear in this account book.