ABSTRACT

In this article, the author reconstructs the data on Virginia's paper money regime using forensic accounting techniques. He corrects the existing data on the amounts authorized and outstanding, and reconstructs yearly data on previously unknown aspects of Virginia's paper money regime, including printings, net new emissions, redemptions and removals, denominational structures, expected redemption tax revenues, and specie accumulating in the treasury for paper money redemption. These new data form the foundation for narratives written on the social, economic, and political history of Virginia, as well as for testing models of colonial paper money performance.

摘要

在本文中，作者使用法务会计技术重建了弗吉尼亚州纸币制度的数据。他更正了有关授权和未偿还金额的现有数据，并重建了弗吉尼亚州纸币制度以前未知的方面的年度数据，包括印刷，净新排放，赎回和清除，面额结构，预期的赎回税收以及在该国积累的物种。纸币赎回国库。这些新数据构成了有关弗吉尼亚的社会，经济和政治历史的叙述的基础，也为测试殖民地纸币的表现模型奠定了基础。