Abstract
Scholars have written extensively concerning the Trans-Atlantic slave trade’s intricate financial regime promoted through multi-lateral treaties, slaving licenses, nation states, private companies, and slavers, proprietors, and bankers who financed and insured this barter in human commodities. In Accounting for Slavery, Professor Caitlin Rosenthal outlines municipal slavery business structures primarily in the West Indies; with slaveowners at the highest rank, followed by overseers and attorneys who were property managers. Using the terms “proprietor,” “balance,” “tally,” “middlemen,” and “employees,” Rosenthal transposes this verbiage with “plantation owner,” “bottom line,” “slaves,” “skilled workers,” “overseer,” and “watchmen”—demonstrating the level of accounting practices slaveowners developed.
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