J. & E. Stevens Co.
Cromwell, Connecticut
Accounting Ledger
March 1st 1881 to February 28th 1887

     Alphabetical listing of accounts as listed in the original J. & E. Stevens Company account-ing ledger.
     The majority of amounts received are shown only as “To Manufacturers”. Most amounts paid are marked simply as “By Expense”. Any additional details that were listed are included (dividends, royalties, raw material, etc). Information was compiled from the ledger covering six years between March 1st of 1881 and February 28th of 1887.
     Payments received for manufactured goods are listed as “paid to JES”, after discounts were deducted for freight and payments made within terms. Payments for expenses are listed as “JES paid”. Unless listed by year, dollar amounts on this section are totals for six fiscal years from 1881 to 1887.
     Interpreted and transcribed from hand written script by Bill and Wendy Jones. Subject to error, best guess, as found.


   
A
 Althof Bergmann & Co.
    326 Broadway, New York
        $18073.37 paid to JES
Adams & Sons
    77 Murray St., New York
        $417.99 paid to JES
Allendorph H. E. & W.
    Troy, N. Y.
        $365.04 paid to JES
American Facing Co. 
    515 West 15th Street, New York
        JES paid $67.19
Arhell & Co. 
     15 to 25 Whitehall St. Rm. 38-44, New York
        $82.87 paid to JES

Allison J. D.
        $166.03 paid to JES
Andrews R. E. 
    292 Main St., Buffalo, New York
        $73.82 paid to JES
American Screw Co. 
    Providence, R. I.
        JES paid $243.74
Ashley Charles
    Ogdensburg, N. Y.
        $0.96 paid to JES
Amsinck G. & Co.
    150 Pearl St., New York
        $67.82 paid to JES
Arkill & Douglas Co. 
    15 to 25 Whitehall St., Rm. 38-44, New York
        $71.62 paid to JES
Addy Matthew Co. 
    Pikes Opera Building 2nd Floor, Cincinnati, O.
        JES paid 824.00 (raw material)
Albany News Co. 
    512 Broadway, New York
        $6.05 paid to JES
Adams Hugh W. & Co. 
    56 Pine Street, New York
        JES paid $1609.07 (raw materials)
Anglim T. A.
    15 Murray St., New York
        $124.70 paid to JES
B
Bank of Middlesex County National
    Middletown, Conn.
     Total expensed Mar. 1, 1881 to Mar. 1, 1886
        $523074.36 ($104614.87 average  per year)
Bills Receivable
        $8507.26 — Mar. 1, 1881 to Feb. 28, 1882
        $15287.68 — Mar. 1, 1882 to Feb. 28, 1883
        $19777.72 — Mar. 1, 1883 to Feb. 29, 1884
        $15551.17 — Mar. 1, 1884 to Feb. 28, 1885
        $15943.38 — Mar. 1, 1885 to Feb. 4, 1886
        $12070.47 — Mar. 1, 1886 to Feb. 28, 1887
Booth George & Co. 
    59 No. Second St., Philadelphia, Pa.
        $559.21 paid to JES
Buehler Bonbright & Co. 
    427 Market Street, Philadelphia, Pa.
        $2100.64 paid to JES
Bartlett & Butman 
    329 Washington St., Boston, Mass.
        $544.22 paid to JES
Bleasdell W. H. & Co. 
    25 Front St., West, Toronto, Ontario
        $3418.50 paid to JES
Bremberg T. 
    108 Dauphin St., Mobile, Ala.
        $363.44 paid to JES
Bradas P. & Co.
    237 Fourth Street, Louisville, Ky.
        $678.53 paid to JES
Baum Bros. 
    312 Broadway, New York
        $33.21 paid to JES
Buhl Sons & Co.
    105 Woodridge St., Detroit, Mich.
        $1097.67 paid to JES
Brown & Bros. 
    Waterbury, Conn.
        JES paid $555.31
Barnum S. D. Son & Co. 
    265 Main Street, Buffalo, N. Y.
         $1432.68 paid to JES
Bowen J. H. 
    76 Levington Ave., New York
        JES Paid $1295.39 (royalty)
Blanke & Bro. Candy Co. 
    610 Market St., Saint Louis, Mo.
        $1103.13 paid to JES
Barnum Bros. 
    113 Wabash Ave., Chicago, Ill.
        $2237.42 paid to JES
Brintwall Lamb & Co. 
    80 Lake St., Chicago, Ill.
        $266.95 paid to JES
Balsley & Lutten 
    Allegheny, Pa.
        $32.00 paid to JES
Bunsline J. & Co.
    Dayton, O.
        $127.57 paid to JES
Bridges S. G. 
    Manchester Depot, Vt.
        $19.09 due JES (old balance, not paid)
Budd H & S. 
    26 Strawberry St., Philadelphia, Pa.
        JES paid $22.50 (royalty)               
Benidict Co. 
    80 Church St., New Haven, Conn.
        JES paid $129.00 (raw material)
Bausch & Dransfield 
    20 Arcade, Rochester, N.Y.
        $58.00 paid to JES
Biddle Hardware S. O. Co. 
    265 Main St., Buffalo, N. Y.
        $1975.38 paid to JES
Barker William Co.
    11 No. Fourth St., Philadelphia, Pa.
        $10.30 paid to JES
 Billings E. G. 
    Providence, R. I.
        $677.54 paid to JES
Biexmann Leofold & Co. 
    4 Murray St., New York
        $420.28 paid to JES
Barker C. S. W. 
    Hartford, Conn.
        JES paid $32.36 (royalty)
Bradstreet Co. The 
    New Haven, Conn.
        JES paid $650.00 ($50.00 every 6 months)
Bruce Geo. W. 
    1 Platt St., New York
        JES paid $404.24
Blodgett & Clapp Co. The 
    Hartford, Conn.
        JES paid $337.90
Blair William & Co. 
    174 Lake St., Chicago, Ill.
        $1011.88 paid to JES   
Bliss R. Manufacturing Co.
    Pawtucket, R. I.
        $4157.11 paid to JES
Bergrun & Co.
    105 Market St., Louisville, Ky.
        $758.06 paid to JES
Brockman C. E.
    127 Main St., Cincinnati, O.
        $183.80 paid to JES
Beverly F.
    St John A. B., Ca.
        $325.63 paid to JES
Binghamton Oil Refining Co.
    Binghamton, N. Y.
        JES paid $41.49
Basanta, V. 
    19 William St., New York
        $2114.01 paid to JES		 Brown A. & F. 
    57 Lewis St., New York
        JES paid $25.75
Black & Owen 
    81 Woodbridge St., West Detroit, Mich.
        $565.05 paid to JES
Brandenburger Otto
    515 So. Fifth St., Saint Louis, Mo.
        $208.15 paid to JES
Burnham A. B & Co.
    744 Main St., Louisville, Ky.
        $520.80 paid to JES
Borgfeldt George & Co. 
    425 Brown St., New York
        $5412.96 paid to JES
Bills Payable
        $2900.00 listed for 1883 (not itemized)
Benjamin S. H.
    107 East Main St., Rochester, N. Y.
        $275.62 paid to JES
Burdick G. R. 
    Middletown, Conn.
        JES paid $2468.40
Blair & Haley Bros. 
    Cromwell, Conn.
        JES paid $83.94
Bernasconi A. 
    41 Dean St., Newcastle on Tymes, England
        $1.15 paid to JES
Barrett & Goulding
    9 Huron Ave., Port Huron, Mich.
        $61.11 paid to JES
Biddle Clement H. & Co. 
    95 Chambers St., New York
        $31.95 paid to JES
Baker McMillen  & Co. 
    Akron, O.
        JES paid $18.93
Bremer & Schaefer 
    1506 Main St., Wheeling, W. V.
        $82.70 paid to JES
Butterweck O. C. 
    307 Olive St., Saint Louis, Mo.
       JES paid $26.62 (royalty)
Bergmann Hoffmann & Co. 
    77 Franklin St., New York
        $896.55 paid to JES
Brundager Edward H. 
    101 Reade St., New York
        JES paid $33.52
Britton J. C. 
    168 Main St., Hartford, Conn.
        JES paid $2.00
Behrens George E. 
    Ivoryton, Conn.
        $8.95 paid to JES
Butler Benjamin
    Middletown, Conn.
        JES paid $19.85
Brown George W.
    Forestville, Conn.
        $2000.00 paid to JES (to profit & loss)
        $6135.00 paid to JES (by bills receivable)
Bridgeport Malleable Iron Co. 
    Bridgeport, Conn.
        JES paid $11.60
Beecher Frank
    354 Davenport Ave., New Haven, Conn.
        JES paid $33.18
Butler Bros New York
    380 Broadway, New York
        $749.72 paid to JES
Butler Bros. Chicago
    199 Adams St., Chicago, Ill.
        $376.84 paid to JES
Burnett S. O.
    288 Fulton St., Brooklyn, N.Y.
        $6.10 paid to JES
Buell & William   705
    Clinton, Conn.
        $78.92 paid to JES
Blumauer Jacob
    90 Second Ave., New York
        $68.40 paid to JES
Buell Horace
    Clinton, Conn.
        $16.85 paid to JES
Bloomingdale Bros. 
    924 Third Ave., New York
        $81.96 paid to JES
Bissell E. & Co.
    83 Chambers St., New York
        $311.35 paid to JES
Barrows F. P. & Co. 
    44 Weybosset St., Providence, R. I.
        $51.65 paid to JES 
Bookhoul Bros.
    38 Maiden Lane, New York
        JES paid $34.00
Biermann Leopold & Co. 
    4 Murray St., New York
        $130.24 paid to JES
Boyd Bros. & Co. 
    41 Yonge St., Toronto, Ontario, Ca.
        $26.49 paid to JES
Brower Bros. 
    293 Broadway, New York
        JES paid $3.15
Bryce Williams
    31 Front St. West, Toronto, Ontario, Ca.
        $36.50 paid to JES
Bird F. W. & Sons
    East Walpole, Mass.
        JES paid $7.48
 
 
C
Coe Edward S.
        $1040.00 Dividend paid in 1881-82 FY
        $2000.00 Expense/wages paid in 81-82 FY
        $1300.00 Dividend paid in 1882-83 FY
        $1000.00 Expense/wages paid in 82-83 FY
        $1200.00 Dividend paid in 1883-84 FY
        $2000.00 Expense/wages paid in 83-84 FY
        $1200.00 Dividend paid in 1884-85 FY
        $2333.33 Expense/wages paid in 84-85 FY
        $1000.00 Dividend paid in 1885-86 FY
        $1666.67 Expense/wages paid in 85-86 FY
Coe Samuel
    Middletown, Conn.
        $130.00 Dividend paid in 1881-82 FY
        $1260.00 Dividend paid in 1882-83 FY
        $840.00 Dividend paid in 1883-84 FY
        $840.00 Dividend paid in 1884-85 FY
        $700.00 Dividend paid in 1885-86 FY
Cone, J. H. & W. E. Cash Account
    Hartford, Conn.
        JES paid $774.61
Crossman W. H. Bro.
    77 Broad St., New York
        $1562.52 paid to JES
Coombs Crosby & Eddy
    55 Cliff St., New York
        $187.29 paid to JES
Cary Fulton & Co.
    80 Summer St., Boston, Mass.
        $322.41 paid to JES
Cone J. H. & W. E. Exchange Account
    Hartford, Conn.
        JES paid $65.42
Cleveland Stove Co.
62 Water St., Cleveland, O.
    $21.16 paid to JES
Connell P. A.
    Washington, D. C.
        $31.88 paid to JES
Clark G. A. & Co.
    Utica, N. Y.
        $752.37 paid to JES
Conn. Valley Manufg. Co.
    Centrebrook, Conn.
        $491.41 paid to JES
Cazade Crooks & Raymond
    85 So. William St., New York
        $47.03 paid to JES
Coxe Bros. Co.
    1 Broadway, New York
        JES paid $8261.64 (raw material)
Carriage & Foy Co.
    Baltimore, Md.
        $55.49 paid to JES
Cushing & Co.
    368 Paul St., Montrιal, Ca.
        $747.49 paid to JES
Cromwell Plate Co. The
    Cromwell, Conn.
        JES paid $46.14
Collins & Heyl
    141 Wood St., Pittsburgh, Pa.
        $709.51 paid to JES
Como & Miller
    Middletown, Conn.
        JES paid $33.81
Cernuda & Cllacuriaga
    Havana, Cuba
        $32.73 paid to JES
Cllacuriaga & Co.
    Havana, Cuba
        $100.00 paid to JES
Clark H. & D. & Co.
    325 Grand St., New Haven, Conn.
        JES paid $169.25
Carter Geo. T.
    42 Shawmut Ave., Boston, Mass.
        $198.41 paid to JES
Coulsen & Morhous
    115 Woodward Ave., Detroit, Mich.
        $136.00 paid to JES
Clark Sawyer & Co.
     476 Main St., Worcester, Mass.
        $262.38 paid to JES
Coz & Crowell
    Middletown, Conn.
        JES paid $407.29
Cheney Bigelow Wire Works
    Springfield, Mass.
        JES paid $163.96
Clapp & King
    Providence, R. I.
        $54.15 paid to JES
Collins Heyl Co.
    141 Wood St., Pittsburgh, Pa.
        $666.27 paid to JES
Colts Patent Fire Arms Mfg. Co.
    Hartford, Conn.
        JES paid $7.65
Clark Bros.
    107 North Fourth St., Philadelphia, Pa.
        $37.75 paid to JES
Claiber Conrad
    250 So. Division St., Grand Rapids, Mich.
        $285.15 paid to JES
Chase & Co.
    698 Washington St., Boston, Mass.
        $150.00 paid to JES
Cooke C. J.
    115 Granville St., S. Halifax, N.S., Ca.
        $33.79 paid to JES
Corey E. W.
    133 Pearl St., Boston, Mass.
        $35.38 paid to JES
Chester Manfg. Co.
    Chester, Conn.
        $5.71 paid to JES
Como Edward
    Middletown, Conn.
        JES paid $4.25
Central National Bank
    Middletown, Conn.
        JES paid $150.00 (dividend, Nov. 1884)
Cook David B. Publishing Co.
    13 Washington St., Chicago, Ill.
        $20.37 paid to JES
Cartwright J. E.
    736 Chapel St., New Haven, Conn.
        JES paid $385.35 (raw material)
Corbin H. H. & Son
    New Britain, Conn.
        JES paid $459.82
Carr W. S. & Co.
    101 Summer St., Boston, Mass.
        $271.75 paid to JES
Clark Chas. E. Notion Co.
    508 No. Fifth St., Saint Louis, Mo.
        $77.45 paid to JES
Cary Edward Avery
    Italy
        $51.05 paid to JES
Clark J. C.
    Deep River, Conn.
        $1.60 paid to JES
Clark D.
    26 Barday St., New York
        $11.00 paid to JES
Case Lockwood Brainard Co.
    Hartford, Conn.
        JES paid $10.75
Cameron Amberg & Co.
    Hartford, Conn.
        JES paid $4.35   
Chatfield E. S.
    90 State St., New Haven, Conn
        JES paid $83.04
Creighton & Sons
    414 W. Market St., Louisville, Ky.
        $25.22 paid to JES
Capitol Mfg. Co.
    262 Main St., Hartford, Conn.
        $54.86 paid to JES
Campbell J. M.
    518 Wood St., Pittsburgh, Pa.
        $42.51 paid to JES
 
 
 

D
Dividend
    $18200.00 by Stock in 1881
    $25200.00 by Stock in 1882
    $16800.00 by Stock in 1883
    $16800.00 by Stock in 1884
    $21000.00 by Stock in 1885
    $15400.00 by Stock in 1886
Doll Geo & Co.
    10 No. Sixth St., Philadelphia, Pa.
        $906.31 paid to JES
Dover Stamping Co.
    90 South St., Boston, Mass.
        $325.58 paid to JES
Ducharene Flitcher Co.
    67 Woodbridge St., Detroit, Mich.
        $224 paid to JES
Dunham Buckley & Co.
    340 Broadway, New York
        $1523.88 paid to JES
Delorme & Quentin
    396 East Water St., Milwaukee, Wis.
        $4452.30 paid to JES
Davis Bros. Foklas & Co.
    718 Market St., San Francisco, Cal.
        $8390.08 paid to JES
Dowd M. W. & Co.
    Winsted, Conn.
        JES paid $97.30 (printing)
Demuth Bros.
    89 Walker St., New York
        JES paid $1454.21
Doescher A. & J.
    12th & Jackson Sts., Cincinnati, O.
        $152.65 paid to JES
Day Chas. J. & Co.
    Portland, Me.
        $395.60 paid to JES
Durand J.
    24 Broadway, New York
        $20.77 paid to JES
Detroit Emery Wheel Co. The
    Detroit, Mich.
        JES paid $9.37
Detwiller & Street
    13 Day St., New York
        $54.10 paid to JES
Dummond C. O.
    Manchester Depot, Vt.
        $13.60 paid to JES
Davis John E.
    547 Congress St., Portland, Me.
        $154.77 paid to JES
Douglas W. & B.
    Middletown, Conn.
        $5.00 paid to JES
Donahoe Bros.
    Middletown, Conn.
        $8.10 paid to JES
Dexter C. H. & Sons
    Windsor Locks, Conn.
        JES paid $31.85
Detroit News Co. The
    Detroit, Mich.
        $64.37 paid to JES
Davis L. O. & E. S.
    Middletown, Conn.
        JES paid $32.79
Davis Bros. Bergmann & Co.
    10 & 12 Sutter St., San Francisco, Cal.
        $2971.34 paid to JES
Dorman O. A.
    692 Chapel St., New Haven, Conn.
        JES paid $9.85
Dengler Daniel S.
    110 Market St., Philadelphia, Pa.
        $56.52 paid to JES
Dressel Cuno & Otto
    Soimeberg Thurmigen, Germany
        $198.40 paid to JES
Domestic Manufacturing Co. The
    54 Maiden Lane, New York
        JES paid $69.30
David M. W. Printing Co.
    Winsted, Conn.
        JES paid $30.90
 
 
E
Expenses
        $25216.00 — Mar. 1881 to Feb. 1882
        $20088.52 — Mar. 1882 to Feb. 1883
        $18189.99 — Mar. 1883 to Feb. 1884
        $15158.52 — Mar. 1884 to Feb. 1885
        $16267.81 — Mar. 1885 to Feb. 1886
        $19231.19 — Mar. 1886 to Feb. 1887
Etzel F. & Co.
    502 Market St., Saint Louis, Mo.
        $1792.80 paid to JES
Ehrmann William & Co.
    103 Market St., Louisville, Ky.
        $666.90 paid to JES
Elkin Max M.
    72 No. Fourth St., Philadelphia, Pa.
        $32.96 paid to JES
Ellacuriaga & Co.
    Havana, Cuba
        $100.00 paid to JES
Echert P. Co.
    79 Walnut St., Cincinnati, O.
        $317.58 paid to JES
Ehrmann G. G. & Sons
    143 East Market St., Louisville, Ky.
        $962.26 paid to JES
Eagle Lock Co.
    Terryville, Conn.
        JES paid $97.86
Eastman H. W.
    362 Hollins St., Baltimore, Md.
        JES paid $15.55 (royalty)
        $112.75 paid to JES		 East Hampton Bell Co.
    East Hampton, Conn.
        $67.57 paid to JES
Etzel Hutchison & Co.
    502 No. Main St., Saint Louis, Mo.
        $439.41 paid to JES
Eyelet & Ferule Co.
    Cromwell, Conn.
        JES paid $18.15
Elkin Max M. & Co.
    72 No. Fourth St., Philadelphia, Pa.
        $32.96 paid to JES
Emery L. Jr. & Co.
    41 Market St., Bradford, Pa.
        $85.80 paid to JES
Ehrmann William & Co.
    103 Market St., Louisville, Ky.
        $666.90 paid to JES
Erich Charles A.
    321 Main St., Nashville, Tn.
        $22.45 paid to JES
Eggers Aug.
    103 Chambers St., New York
        $79.20 paid to JES
Estes E. B. & Sons
    280 Pearl St., New York
          JES paid $9.68
 
 
 
 
F
 Freight Discount Account
        $8653.68 — Mar. 31, 1881 to Feb. 28, 1882
        $7457.28 — Mar. 31, 1882 to Feb. 28, 1883
        $7299.81 — Mar. 31, 1883 to Feb. 29, 1884
        $6046.31 — Mar. 31, 1884 to Feb. 28, 1885
        $5385.88 — Mar. 31, 1885 to Feb. 28, 1886
        $4555.34 — Mar. 31, 1886 to Feb. 28, 1887
Frisbie Russel
        $5980.00 Dividend paid in 1881-82 FY
        $1666.67 Expense/wages paid in 81-82 FY
        $34.97 Royalty paid in 1881-82 FY
        $8280.00 Dividend paid in 1882-83 FY
        $2000.00 Expense/wages paid in 82-83 FY
        $31.43 Royalty paid in 1882-83 FY
        $7820.00 Dividend paid in 1883-84 FY
        $2000.00 Expense/wages paid in 83-84 FY
        $34.83 Royalty paid in 1883-84 FY
        $4600.00 Dividend paid in 1884-85 FY
        $2000.00 Expense/wages paid in 84-85 FY
        $16.62 Royalty paid in 1884-85 FY
        $5060.00 Dividend paid in 1885-86 FY
        $1833.33 Expense/wages paid in 85-86 FY
        $18.12 Royalty paid in 1885-86 FY
Feigenbaum & Co.
    520 to 526 Market St., San Francisco, Cal.
        $7348.70 paid to JES       
Foulds Robert
    95 Chambers St., New York
        $7064.11 paid to JES
Fuller E. T.
    Hartford, Conn.
        $3.50 paid to JES
Fallows James & Co.
    229 Arch St., Philadelphia, Pa.
        $13643.44 paid to JES
Forster Adolph Co.
    207 Church St., Philadelphia, Pa.
        $1345.19 paid to JES
Fernekes J. Bro. Co.
    351 East Water St., Milwaukee, Wis.
        $614.97 paid to JES
Fitzgerald & Butler
    13 Kilbonna St. Hartford, Conn.
        JES paid $425.83
Fichhemier & Amberg
    145 Walnut St., Cincinnati, O.
        $1531.03 paid to JES
Field Alfred & Co.
    93 Chambers St., New York
        $495.55 paid to JES		 Francis & Co.
    Hartford, Conn.
        $69.88 paid to JES
Field A. & Sons
    Taunton, Mass.
        JES paid $17.01
Frankenthal Bachmann & Co.
    San Francisco, Cal.
        $234.17 paid to JES
Frankfurth William & Co.
    310 Chestnut St., Milwaukee, Wis.
        $60.71 paid to JES
Foy W. B. Bro.
    97 Chambers St., New York
        $382.17 paid to JES
Farist & Windsin Co. The
    Bridgeport, Conn.
        $19.20 paid to JES
Frasse P. A. & Co.
    95 Fulton St., New York
        JES paid $35.11
Fernley T. James
    501 Commerce St., Philadelphia, Pa.
        $33.97 paid to JES
Fles A.
    273 Second St., New York
        $220.22 paid to JES
Forbes R. W. & Son
    14 So. William St., New York
        $1253.96 paid to JES
Fulton Aewell & Adams
    77 Pearl St., Boston, Mass.
        $63.23 paid to JES
Fellheimer Isidor
    22 Park Place, New York
        $19.95 paid to JES
Fitch W. E. T.
    139 East St., New Haven, Conn.
        JES paid $163.46
First National Bank Middletown
    Middletown, Conn.
        JES paid $288.00 (dividend)
Feeney George S.
    1410 Main St., Wheeling, W. V.
        $8.91 paid to JES
Foster Bros & Co.
    Middletown, Conn.
        $168.65 paid to JES
Foundry Supply Co.
    35 Oliver St., Boston, Mass.
        JES paid $3.50

G
Guiterman S.
    361 Broadway, New York
        $9100.70 paid to JES
Goodnow & Wightman
    176 Washington St., Boston, Mass.
        $224.62 paid to JES
        JES paid $56.25
Grove James W.
    120 Wood St., Pittsburgh, Pa.
        $3173.25 paid to JES
Gillum George
        $650.00 Dividend paid in 1881-82 FY
        $1000.00 Expenses paid in 1881-82 FY
        $900.00 Dividend paid in 1882-83 FY
        $900.00 Dividend paid in 1883-84 FY
        $600.00 Dividend paid in 1884-85 FY
        $1050.00 Dividend paid in 1885-86 FY
Gillum Sarah E.
        $1300.00 Dividend paid in 1881-82 FY
        $1800.00 Dividend paid in 1882-83 FY
        $1200.00 Dividend paid in 1883-84 FY
        $1000.00 Dividend paid in 1884-85 FY
        $1600.00 Dividend paid in 1885-86 FY
Griswold R. S.
        JES paid $6114.53
Gaylord Manufacturing Co.
    Chicopee, Mass.
        JES paid $33.08
Gray Foynton & Fox
    Detroit, Mich.
        $1846.49 paid to JES
Gross L. & Co.
   78 Broad St., New York
        $255.00 paid to JES
Gong Bell Manufacturing Co.
    East Hampton, Conn.
        $2159.51 paid to JES
        JES paid $48.40
Goldsmith M.
    45 Elder St., Cincinnati, O.
        $88.34 paid to JES
Goodrich C. C. & F. W.
    Portland, Conn.
        $363.52 paid to JES
Gleichman J. M.
    Stuart, Iowa
        JES wrote off $21.89 — Suspense a/c
Griswold C. L.
    Chester, Conn.
        $32.34 paid to JES
Gildersleve S.
    Portland, Conn.
        JES paid $1306.59 (raw material)

 Gladwin E. A.
    Middletown, Conn.
        $86.97 paid to JES
Goldstein L. & Sons
    54 North St., New York
        $841.28 paid to JES
Goetz Solomon & Co.
    20 Warren St., New York
        $145.92 paid to JES
        JES loss of $60.74 — Suspense a/c
Giffhorn Pothman & Co.
    Cleveland, O.
        $135.84 paid to JES
Greenfield A. H. & Co.
    149 Lexington St., Baltimore, Md.
        $117.12 paid to JES
Gardner Guy H.
    14 So. William St., New York
        $40.39 paid to JES
Greenfield C. W.
    236 Lexington St., Boston, Mass.
        $72.78 paid to JES
Gerstendorfer Bros.
    17 Barclay St., New York
        JES paid $36.73
Guiterman Maurice
    18 Vesey St., New York
        JES paid $47.55
Greenfield C. W. & Son
    236 Lexington St., Baltimore, Md.
        $72.78 paid to JES
Gondie & D. R.
    165 Washington St., Chicago, Ill.
        JES paid $211.10 (royalty)
Gaylord L. J.
    Chester, Conn.
        $10.49 paid to JES
Goldsmith J. & Son
    Cor. 5th & Commerce Sts., Philadelphia, Pa.
        $42.00 paid to JES
Gardner Guy H. & Co.
    14 So. William St., New York
        $30.37 paid to JES
Gaylord W. B.
    20 W. Main St., Meriden, Conn.
        $50.42 paid to JES
        JES loss of 35.30 (profit & loss)
Gash August & Co.
    20 Warren St., New York
        JES paid $163.34
Glenn Hugh & Co.
    Utica, N. Y.
        $94.75 paid to JES

H
Horses Wagons & Co.
        $300.00 JES Inventory 1882
        $400.00 JES Inventory 1883
        $425.00 JES Inventory 1884
        $400.00 JES Inventory 1885
        $400.00 JES Inventory 1886
Horsman E. & I.
    80 William St., New York
        $5611.64 paid to JES
Hull William
    Clinton, Conn.
        $895.94 paid to JES
        JES loss of $227.79 (profit & loss account)
Heyer Bros.
    44 Franklin St., Boston, Mass.
        $3495.22 paid to JES
Heyer L. A. & Son
    812 Arch St., Philadelphia, Pa.
        $182.17 paid to JES
Hyde & Co.
    50 Chauncy St., Boston, Mass.
        $1561.47 paid to JES
Homer M. & Son
    47 South Second St., Philadelphia, Pa.
        $2281.94 paid to JES
Hammacher A. & Co.
    209 Bowery Avenue, New York
        $278.34 paid to JES
Hinrichs A. & Co.
    31 Park Place, New York
        $2197.91 paid to JES
Hausle & Kraus
    Buffalo, N. Y.
        $1627.22 paid to JES
Hesse & Damcke
    68 Robert St., Saint Paul, Minn.
        $37.75 paid to JES
Harwood William A. & Son
    332 Broadway, New York
        $602.22 paid to JES
Hibbard Spencer & Co.
    30 Lake St., Chicago, Ill.
        $662.90 paid to JES
Halle Skall & Co.
    145 Water St., Cleveland, O.
        $343.98 paid to JES
Hawes W. G.
    480 Washington St., Boston, Mass.
        JES loss of  $143.05 (profit & loss a/c)
Hulbert William E.
        $1495.00 Dividend paid in 1881-82 FY
        $2070.00 Dividend paid in 1882-83 FY
        $1380.00 Dividend paid in 1883-84 FY
        $2610.00 Dividend paid in 1884-85 FY
        $975.00 Dividend paid in 1885-86 FY
Heisel A. & Son
    247 Saint Clair St., Cleveland, O.
        $388.58 paid to JES
Hall W. H. & Co.
    Middletown, Conn.
        JES paid $979.84
Hodgsin Sumner & Co.
    347 Saint Paul St., Montreal, Quebec, Ca.
        $316.75 paid to JES
Hammacher & Delius
    209 Bowery Ave., New York
        $7288.00 paid to JES
Hale C.
    Middletown, Conn.
        JES paid $228.00
Heymann & Mittelstaedt
    5 Wooster St., New York
        $609.71 paid to JES
Hamilton & Mathews
    Rochester, N. Y.
        $282.25 paid to JES
Hayden L. P.
    Essex, Conn.
        $79.87 paid to JES
Hall Francis
    Syracuse, N. Y.
        $88.74 paid to JES
Hen Edward
    43 Liberty St., New York
        $429.16 paid to JES
Harwood & Beckwith
    20 Warren St. New York
        JES loss of $315.00 (profit & loss account)
Heyer W. L. & Bro.
    426 Market St., Philadelphia, Pa.
        $49.75 paid to JES
        JES loss of $182.90 (profit & loss, suspense)

 Hull James
    Durham, Conn.
        JES paid $431.88 (raw material)
Heyn H. & Bro.
    Detroit, Mich.
        $688.00 paid to JES
Hughes Francis L.
    Rochester, N. Y.
        $418.43 paid to JES
Hibbard Spencer Bartlett & Co.
    30 Lake St., Chicago, Ill.
        $662.90 paid to JES
Holland R. Henry & Co.
    266 Saint Paul St., Montreal, Quebec, Ca.
        $76.60 paid to JES
Hubbard J. W. & Co.
    Middletown, Conn.
        JES paid $258.10 (raw material)
Hawes James H.
    Momoeten, Pa.
        JES paid $10.83
Hadfield & Bidwell
    Middletown, Conn.
        $145.40 paid to JES
Herrick & Cannon
    Akron, O.
        $51.44 paid to JES
Harker John & Co.
    Chester, England
      $94.36 paid to JES
Hartford and A. H. Transportation Co.
    Hartford, Conn.
        $7.95 paid to JES
Hayden L. P. & Son
    Essex, Conn.
        $79.84 paid to JES
Hotchkiss Frederick C.
    Middletown, Conn.
        $51.50 paid to JES
Hampton Paint & Chemical Works
    Springfield, Mass.
        JES paid $9.15
Henitz Philip
    Hartford, Conn.
        $1.00 paid to JES
Hedges Hardware Co.
    Middletown, Conn.
        $51.43 paid to JES
Hulbert Henrietta L.
        $300.00 Dividend paid in 1884-85 FY
        $330.00 Dividend paid in 1885-86 FY
Hensel & Co.
    201 Market St., Pittsburgh, Pa.
        $72.02 paid to JES
Holbrook Bros.
    87 Beckman St., New York
        JES paid $25.20
Hulbert George H.
    Middletown, Conn.
        $85.00 Dividend paid in 1884-85 FY
        $437.00 Dividend paid in 1885-86 FY
Heyn & Co.
    Grand Rapids, Mich.
        $75.38 paid to JES
Howell William P.
    205 Frank St., New York
        $320.92 paid to JES
Hart H. H. Co. The
    90 White St., New York
        JES paid $27.01
Haydock & Bissell
    12 Murray St., New York
        $241.92 paid JES
Henn Charlie M.
    479 Noble St., Chicago, Ill.
        JES paid $158.61 (expense)
        JES paid $574.20 (royalty)
Howell Charles H. & Co.
    212 Race St., Philadelphia, Pa.
        JES paid $18.60
Hartford Silver Plate Co. The
    28 Hight St., Hartford, Conn.
        JES paid $36.00
Hartford Machine Screw Co.
    Hartford, Conn.
        JES paid $4.35
Hislop Porteous & Mitchell
    Norwich, Conn.
        $111.86 paid to JES
Hartford Wire Works
    Hartford, Conn.
        JES paid $9.38
I
 Interest
        $197.68 — Aug. 31, 1881 to Feb. 1, 1882
        $89.44 — Feb. 28, 1882 to Feb. 28, 1883
        $164.64 — Mar. 22, 1883 to Feb. 29, 1884
        $82.22 — Mar. 31, 1884 to Feb. 7, 1885
        $97.49 — Feb. 27, 1885 to Jan. 30, 1886
        $174.25 — Feb. 28, 1886 to Feb. 28, 1887
Ives Blakeslee & Co.
    297 Broadway, New York
        $8259.36 paid to JES
        JES paid $20.07 (royalty)
        JES paid $135.11 (expense)		 Insurance
        $679.76 — Mar. 10, 1881 to Jan. 26, 1882
        $637.48 — Mar. 1, 1882 to Jan. 19, 1883
        $622.48 — Mar. 1, 1883 to Jan. 26, 1884
        $873.44 — Mar. 12, 1884 to Feb. 5, 1885
        $807.60 — Mar. 2, 1885 to Feb. 5, 1886
        $807.60 — Mar. 10, 1886 to Feb. 3, 1887
Ilsley & Doubleday Co.
    159 Front St., New York
        $111.26 paid to JES
Illfelder B. & Co.
    60 John St., New York
        $103.55 paid to JES
J
 Jardine James
    223 Greenwich St., New York
        $3937.86 paid to JES
Johnston G. R.
    43 Broadway St., New York
        $7921.67 paid to JES
Jacobs & Hughes
    Rochester, N. Y.
        $219.00 paid to JES
Jacobs Rogers Co.
    28 Federal St., Boston, Mass.
        $3370.64 paid to JES
James W. Johnson
    Granville Corners, Mass.
        JES paid $40.66
Johnston J. H.
    612 Smithfield St., Pittsburgh, Pa.
        $76.46 paid to JES
Jones J. H. & Co.
    Montreal, Quebec, Ca.
        $68.74 paid to JES		 James Aikman & Co.
    25 Cliff St., New York
        $260.06 paid to JES
Johnson C. B.
    124 Water St., New York
        JES paid $5.18
Judd H. L. & Co.
    87 Chambers St., New York
        $214.20 paid to JES
Jacobs Whitcomb & Co.
    28 Federal St., Boston, Mass.
        $1563.26 paid to JES
Johnson Tallman & Co.
    39 Broadway St., New York
        $1299.06 paid to JES
Johnson Bros.
    N. E. Cor 5th & Central Ave., Cincinnati, O.
        $14.80 paid to JES
 
 
 
K
 Keighley William
    Middle Haddam, Conn.
        JES paid $5215.69
Knosh Bros. & Co.
    137 W. Fourth St., Cincinnati, O.
        $553.15 paid to JES
Kauffman J. P.
    92 Wood St., Pittsburgh, Pa.
        $2025.76 paid to JES
Knox H. A. & Co.
    58-59 Homedsditch, London, England
        $3564.92 paid to JES
Kaufman A.
    32 Park Place, New York
        $543.35 paid to JES
Keary P. J. & Bros.
    31 Chambers St., New York
        $2571.17 paid to JES
Koenig August & Co.
    125 Canal St., New Orleans, La.
        $2729.09 paid to JES
Kipp Bros.
    39 So. Meridian St., Indianapolis, Ind.
        $2052.47 paid to JES
King John W.
    New Hope, Pa.
        JES paid $221.79
Katz & Barnett
    New Orleans, La.
        $332.78 paid to JES
King L. Webster & Co.
    166 High St., Boston, Mass.
        JES paid $242.75		 Keuffel & Esser
    127 Fulton St., New York
        $20.23 paid to JES
Kramer & Friedman
    220 State St., Chicago, Ill.
        $234.02 paid to JES
Kellsey & Russell
    Middletown, Conn.
        $11.90 paid to JES
Kennedy Roger
    Middletown, Conn.
        JES paid $1478.00 (freight)
Kellog & Bulkley Co. The
    Hartford, Conn.
        JES paid $80.35
Kellsey Frank L.
    Middletown, Conn.
        JES paid $44.50
Keith Benham & Dezendorf
    100 Wabash Ave., Chicago, Ill.
        $358.72 paid to JES
Krite H. R. & Co.
    507 No. Main St., Saint Louis, Mo.
        $576.59 paid to JES
Kincaid John
    Middletown, Conn.
        JES paid $2.50
Kinsman & Holman
    75 Randolph St., Chicago, Ill.
        $38.48 paid to JES
Kingsley L. J.
    Binghamton, N. Y.
        JES paid $32.90

L
Labor
        $41689.35 — Apr. 14, 1881 to Feb. 28, 1882
        $38888.83 — May 17, 1882 to Feb. 28, 1883
        $35136.93 — Apr. 16, 1883 to Feb. 29, 1884
        $25144.12 — Apr. 15, 1884 to Feb. 28, 1885
        $26296.38 — Apr. 15, 1885 to Feb. 27, 1886
        $35533.18 — Apr. 15, 1886 to Feb. 28, 1887
Lawrence P.
    65 Liberty St., New York
        $1845.27 paid to JES
Lauer J. G.
    620 Liberty St., Pittsburgh, Pa.
        $938.76 paid to JES
Laner John B.
    Kansas City, Mo.
        $626.05 paid to JES
Luk Doering Co.
    112 Saint Clair St., Cleveland, O.
        $1527.00 paid to JES
Lauer C. T.
    53 Warren St., New York
        $1302.58 paid to JES
Lloyd Supplee & Walton
    625 Market St., Philadelphia, Pa.
       $536.85 paid to JES
Lehmann & Kinsman
    192 State St., Chicago, Ill.
        $1341.08 paid to JES
Levy & Hoffmeister
    Hamburgh, Germany
        $35.14 paid to JES
Lawrence B. & P.
    39 Barday St., New York
        $17.38 paid to JES
Limbach M. & Co.
    116 Woodward Ave., Detroit, Mich.
        $464.71 paid to JES
Levy & Steam
    Cleveland, O.
        $1787.65 paid to JES
Levy I. K. & Son
    17 Chartres St., New Orleans, La.
        $226.60 paid to JES
Lane R. H.
    58 Beekman St., New York
        JES loss of $8.78 (by suspense account)
Lowe Richard A. & Co.
    26 Fountain St., Manchester, England
        $1377.27 paid to JES
Levi L.
    Rue Beaurefaire, Paris, France
        $50.60 moved to account of Levi & Fils

 Lawrence & Baxter
    39 Dey St., New York
        $1090.73 paid to JES
Levi & Fils
    Rue Beaurefaire, Paris, France
        JES loss of $90.00 (by suspense account)
Lovell John P. & Sons
    143 Washington St., Boston, Mass.
        $8.67 paid to JES
Lazarus A. S. & Co.
    108 Broad St., New York
        $819.89 paid to JES
Lockwood Publishing Co. The
    128 Duane St., New York
        JES paid $375.00
Lovell Tracy & Co.
    71 Asylum St., Hartford, Conn.
        JES paid $76.48
Lloyd & Magnus
    12 Park Place, New York
        $1120.62 paid to JES
Lockwood William H.
    Hartford, Conn.
        JES paid $55.82
Lieder Wm. J. A.
    90 Park Roe, New York
        $756.43 paid to JES
Lockwood Manufacturing Co.
    South Norwalk, Conn.
        JES paid $822.87
Lazarus & Rosenfeld
    10 Braday St., New York
         $98.35 paid to JES
Low Moor Iron Co.
    31 Burling Slip, New York
        JES paid $5187.26 (raw material)
Levenson & Werbalski
    6 Fleet St., Boston, Mass.
        $55.10 paid to JES
Lindner Louis & Sons
    Somnebergin Thuringin, Germany
        $147.21 paid to JES
Lemont & Sons
    Fredericton, N. B., Ca.
        $23.61 paid to JES
Lloyd & Supplee & Walter Hardware Co.
    625 Market Street, Philadelphia, Pa.
       $536.85 paid to JES
 
 
 
 
M
 Manufacturers
        $174817.66 — Mar. 1, 1881 to Feb. 28, 1882
        $164788.10 — Mar. 1, 1882 to Feb. 28, 1883
        $150995.23 — Mar. 1, 1883 to Feb. 29, 1884
        $71744.21 — Mar. 1, 1884 to Feb. 28, 1885
        $115352.61 — Mar. 1, 1885 to Feb. 27, 1886
        $133035.20 — Mar. 1, 1886 to Feb. 28, 1887
Merraim Manufacturing Co.
    Durham, Conn.
        JES paid $1247.77
Markl & Co.
    150 North St., New York
         $4318.47 paid to JES
Morris E. L.
    19 Temple St., Boston, Mass.
        JES paid $2090.57 (royalty)
Middletown Hardware Co.
    Middletown, Conn.
        JES loss of $148.44 (by suspense account)
Meyers J.
    Utica, N. Y.
        $814.00 paid to JES
Moses J. Harby & Co.
    39 So. William St., New York
        $393.91 paid to JES
McCadden & Bro.
    124 So. Fourth St., Philadelphia, Pa.
        $4223.59 paid to JES
Meinecke & Co.
    348 E. Water St., Milwaukee, Wis.
        $6815.07 paid to JES
Mayhew H. H. & Co.
    Shelburne Falls, Mass.
        $821.82 paid to JES
Moller & Schumann
    Cor. Marcy & Flushing Ave., Brooklyn, N. Y.
        JES paid $1505.55
Mersick C. S. & Co.
    286 State St., New Haven, Conn.
        JES paid $19.60
Murcott & Campbell
    302 Union Avenue, Brooklyn, E. D. N. Y.
        JES paid $123.79
Magim C. & Co.
    183 Liberty St., Pittsburgh, Pa.
        $79.85 paid to JES
Mathews Hickok
    Burlington, Vt.
        JES paid $3612.31 (raw material)
Morris Charles Co.
    117 Michigan Ave., Chicago, Ill.
        $7720.21 paid to JES
Mason Geo. H. & Co.
    154 Blackstone St., Boston, Mass.
        $544.76 paid to JES
Mayer Charles & Co.
    29 W. Washington St., Indianapolis, Ind.
        $6090.17 paid to JES
Mueller & Westfall
    373 Broadway, New York
        $1386.43 paid to JES
Meier George H. & Co.
    135 William St., New York
        JES paid $42.35
Miller Geo. H.
    North Chester, Mass.
        JES paid $1746.21
Macias A. F. & Co.
    4 Cedar St., New York
        $92.53 paid to JES
Masury John W. & Son
    Bennett Building, Fuller & Nassau Sts., N. Y.
        $3133.87 paid to JES
Malleable Iron Fittings Co.
    Branford, Conn.
        JES paid $187.79
Merrill E. A.
    Worcester, Mass.
        $575.95 paid to JES
McDonald W. R.
    Cromwell, Conn.
        JES paid $397.97
Mount Carmel Bolt Co. The
    Mount Carmel, Conn.
        JES paid $1692.25
Mapes Stephen S.
    37 Maiden Lane, New York
        $263.05 paid to JES
Miller Edward & Co.
    Meriden, Conn.
        JES paid $306.74
Moller Charles & Co.
    35 Maiden Lane, New York
        JES paid $8.54
Meyer Julius
    43 Natchez St., New Orleans, La.
        $569.92 paid to JES
Mayer & Loewenstein
    New York
        JES paid $124.28
Masbacher & Co.
    105 Water St., New York
        $140.36 paid to JES
Moses Bros.
    91 Seneca St., Cleveland, O.
        $711.31 paid to JES
Munn & Co.
    261 Broadway, New York
        JES paid $210.00
Menne Frank A. & Co.
    343 Jefferson St., Louisville, Ky.
        $191.12 paid to JES
Mittnacht Geo. M.
    24 Spring St., New York
        $14.00 paid to JES
Mallory Wheeler & Co.
    New Haven, Conn.
        JES paid $17.02
McKenny S. A. & Co.
    Rochester, N. Y.
        $220.18 paid to JES
McGraw Morris
    21 Tichonhitoulas St., New Orleans, La.
        $261.25 paid to JES
Moodie J. & Sons
    Hamilton, Ontario, Ca.
        $167.98 paid to JES
Macias A. F. & Co.
    4 Cedar St., New York
        $74.75 paid to JES
Manhattan Brass Co.
    1st Avenue between 24th & 28th Sts., New York
        JES paid $172.09
Morgan James L. & Co.
    47 Fulton St., New York
        JES paid $172.71
Murray Shink & Co.
    Providence, R. I.
        $130.40 paid to JES
Mecke & Co.
    53 Terry St., New York
        $58.75 paid to JES
Mazzoni W.
    335½ Vine St., Cincinnati, O.
        $33.10 paid to JES
Myers E. & Co.
    Produce Exchange Building, New York
        $413.88 paid to JES
Middlesex Nickel Plating Co.
    Middletown, Conn.
        JES paid $332.36
Messick Cones & Co.
    36 So. Meridian St., Indianapolis, Ind.
        $116.11 paid to JES
Mace L. H. & Co.
    111 East Houston St., New York
        $1992.92 paid to JES
Maginn E.
    917 Liberty St., Pittsburgh, Pa.
        $324.06 paid to JES
Meyer & Schoenemann
    10 Strawberry St., Philadelphia, Pa.
        $567.93 paid to JES
McAllister W. Mitchell
    720 Chestnut St., Philadelphia, Pa.
        $25.00 paid to JES
Marr Bros.
    26 Chaewary St., Boston, Mass.
        $25.00 paid to JES
Macy & Dunham
    66½ Pine St., New York
        $3.56 paid to JES
Menundez Jose M. & Co.
    222 Pearl St., New York
        $152.16 paid to JES
Milligan & Higgins Glue Co.
        JES paid $15.47
Maynard Herbert
    104 State St., Boston, Mass.
        $15.00 paid to JES
 
N
 Neuhaus Krite & Co.
    507 North Main St., Saint Louis, Mo.
        $4876.07 paid to JES
Noxen & Whitney
    Middletown, Conn.
        JES paid $51.63   
New Haven Compound Co.
    New Haven, Conn.
        JES paid $24.75
Northford River Co.
    Northford, Conn.
        JES paid $286.66
Nelem H. A. & Sons Toronto
    58 Front St. West, Toronto, Ontario, Ca.
        $418.10 paid to JES
Novelty Turning Co.
    Fitchburg, Mass.
        JES paid $286.64
New England Wood Engraving Co.
    Middletown, Conn.
        JES paid $158.45
Newell Adams & Co.
    77 Pearl St., Boston, Mass.
        $328.76 paid to JES
Nerlich & Co.
    35 Front St., West, Toronto, Ontario, Ca.
        $496.66 paid to JES
Northampton Emery Wheel Co.
    Leeds, Mass.
        JES paid $17.74		 New York & New England R. R. Co.
        $41.57 paid to JES
New Haven Fire Brick Co.
    17 Kossuth St., New Haven, Conn.
        JES paid $21.37
New York Silicate Book Slate Co.
    191 Fulton St., New York
        JES paid $2.74
Norton H. M. & Co.
    Chester, Conn.
        $180.35 paid to JES
Newlin & Yardley
    337 Market St., Philadelphia, Pa.
        $281.01 paid to JES
Newell Thomas C. & Co.
    77 Pearl St., Boston, Mass.
        $814.14 paid to JES
Nettleton F. A.
    Durham Center, Conn.
        JES paid $118.31
Newlin Knight & Co.
    337 Market St., Philadelphia, Pa.
        $110.02 paid to JES
Nessler Nackenhorsh & Otte
    120 Upper First St., Evansville, Ind.
        JES is owed $80.65
 
 
 
O
 Office & Fixtures
        $2018.00 — by inventory, Mar. 1, 1882
        $2025.50 — by inventory, Mar. 1, 1883
        $2191.80 — by inventory, Mar. 1, 1884
        $2191.80 — by inventory, Mar. 1, 1885
        $2134.00 — by inventory, Mar. 1, 1886
        $2134.00 — by inventory, Mar. 1, 1887
  Oliver G.
    1 Hague St., New York
        JES paid $44.45  		Oppenheimer S. & Co.
    96 Pearl St., New York
        $55.61 paid to JES
Otoo Coejoe
    Cape Coast W. C., Africa
        $2.87 paid to JES


 
P
 Patents
        $14000.00 — by inventory, Mar. 1, 1882
        $12150.00 — by inventory, Mar. 1, 1883
        $10000.00 — by inventory, Mar. 1, 1884
        $9000.00   — by inventory, Mar. 1, 1885
        $10000.00 — by inventory, Mar. 1, 1886
        $10000.00 — by inventory, Mar. 1, 1887
Patterns
        $10000.00 — by inventory, Mar. 1, 1882
        $10000.00 — by inventory, Mar. 1, 1883
        $10000.00 — by inventory, Mar. 1, 1884
        $16000.00 — by inventory, Mar. 1, 1885
        $16400.00 — by inventory, Mar. 1, 1886
        $16450.00 — by inventory, Mar. 1, 1887
Profit & Loss       (RE = Real Estate)
        $127931.49 — sales, int., RE, Mar. 1, 1882
        $104018.21 — sales, int., RE, Mar. 1, 1883
        $94118.95   — sales, int., RE, Mar. 1, 1884
        $73627.63   — sales, int., RE, Mar. 1, 1885
        $67684.28   — sales, int., RE, Mar. 1, 1886
        $115708.37 — sales, int., RE, Mar. 1, 1887
Perry & Co.
    19820 Holbem Viaduct, London, England
        $4611.60 paid to JES
Partridge H. & Co.
    51 Hanover St., Boston, Mass.
        $13769.66 paid to JES
        JES paid $140.27 (royalty)
        JES paid $87.55 (expense)
Perry Co. Louisville
    82 Fourth St., Louisville, Ky.
        $27.33 paid to JES
Palmer & Allien
    Middletown, Conn.
        $1077.58 paid to JES
Prin & Hilgenberg
    313 W. Balt. St., Baltimore, Md.
        $9084.06 paid to JES
Pope Thomas J. & Bro.
    292 Pearl St., New York
        JES paid $36017.65 (raw material)
Peabody Henry W. Co.
    Mason Building, Liberty Sq., Boston, Mass.
        $701.37 paid to JES
Potts F. A.
    110 Broadway, New York
        JES paid $611.92 (raw material)
Pratt Chas. & Co.
    46 Broadway, New York
        JES paid $296.15
Parsons George
    12 Park Place, New York
        $2052.62 paid to JES
Poxter C. B. & Co.
    128 North Second St., Philadelphia, Pa.
        $649.01 paid to JES
Perand V.
    19 Barclay St., New York
        JES credited $3.13 by discount
Pelton Charles H.
    Middletown, Conn.
        JES paid $6.50
Purde & Huntington Co.
    44 Beaver St., New York
        $119.70 paid to JES
Peirce Frank
    20 Milk St., Boston, Mass.
        JES paid $392.91
Prouty A. B.
    Worcester, Mass.
        JES paid $59.61 (royalty)
Pelton C. A.
    Middletown, Conn.
        JES paid $208.33
Pease A. G. & R.
    Middletown, Conn.
        JES paid $116.57
Plimpton J, C. & Co.
    65 Victoria St., Liverpool, England
        $377.53 paid to JES
Pritzlaff John Hardware Co.
    45 West Water St., Milwaukee, Wis.
        $491.32 paid to JES		 Pelton & King
    Middletown, Conn.
        JES paid $536.45
Palmer J. E.
    Middletown, Conn.
        $5984.92 paid to JES
Pickering F. R. & Co.
    Portland, Conn.
        $29.17 paid to JES
Palmer’s James Sons
    305 East Main St., Rochester, N. Y.
        $681.74 paid to JES
Palmer Arthur W. & Co.
    176 Fulton St., New York
        JES paid $55.30
Prior Geo. F. & Co.
    Middletown, Conn.
        JES paid $8.20
Phosphor Bronze Smelting Co.
    512 Arch St., Philadelphia, Pa.
        JES paid $307.65
Pratt & Candee
    Hartford, Conn.
        JES paid $6.53
Pratt Chas. Manufacturing Co.
    26 Broadway, New York
        JES paid $284.87
Philadelphia Hardware Specialty Co.
    37 Strawberry St., Philadelphia, Pa.
        $1122.93 paid to JES
Pitkin Bros. & Co. Iron Works
    Hartford, Conn.
        JES paid $77.13
Parlett R. C. & Co.
    814 Delaware St., Kansas City, Mo.
        $584.30 paid to JES
Perkins Charles
    Hartford, Conn.
        JES loss of $500.00 by profit & loss account
Palm Fechteler & Co.
    3 West 13th St., New York
        JES paid $4.57
Pierce Hardware Co. The
   Rocky Hill, Conn.
        $17.45 paid to JES
Peck & Snyder
    126 Nassau St., New York
        $166.94 paid to JES
Partridge H. & Co. New York
    23 Park Place, New York
       $58.81 paid to JES by Boston account
       $56.50 is owed to JES
Peabody & Whitney
   90 Washington St., Boston, Mass.
        $257.36 paid to JES
Peters John M. Sons
    Bleecker Fulton Cor., New York
        JES paid $12.00
Perry Candee & Co.
    Syracuse, N. Y.
        $35.62 paid to JES
Pim William
    2016 Larimer St., Denver, Co.
        $20.95 paid to JES
Pina R.
    17 Broadway, New York
        $6.65 paid to JES
Pierson A. N.
    Cromwell, Conn.
        $188.40 paid to JES
Partridge H. Co. R. Store
    497 Washington St., Boston, Mass.
        $23.08 paid to JES
Pease C. W.
    318 & 24 Main St., Bridgeport, Conn.
        $44.46 paid to JES
Plaskett & Stevens
    Cromwell, Conn.
        JES paid $11.58
 
 
 

Q
R
Real Estate
        $35600.00 — by inventory, Mar. 1, 1882
        $36225.00 — by inventory, Mar. 1, 1883
        $36400.00 — by inventory, Mar. 1, 1884
        $36150.00 — by inventory, Mar. 1, 1885
        $36150.00 — by inventory, Mar. 1, 1886
        $36500.00 — by inventory, Mar. 1, 1887
Raw Materials
        $15475.24 — by inventory, Mar. 1, 1882
        $16074.24 — by inventory, Mar. 1, 1883
        $15748.41 — by inventory, Mar. 1, 1884
        $12852.30 — by inventory, Mar. 1, 1885
        $9876.02   — by inventory, Mar. 1, 1886
        $13524.17 — by inventory, Mar. 1, 1887
Royalty
        $5119.77 — by inventory, Mar. 1, 1882
        $4085.66 — by inventory, Mar. 1, 1883
        $2795.35 — by inventory, Mar. 1, 1884
        $2070.47 — by inventory, Mar. 1, 1885
        $1525.30 — by inventory, Mar. 1, 1886
        $1334.38 — by inventory, Mar. 1, 1887
Rogge & Koch
    348 N. Baltimore St., Baltimore, Md.
        $15043.59 paid to JES
Reinach L. & Co.
    38 Randolph St., Chicago, Ill.
        $4270.04 paid to JES
Rhode Island News Co.
    Providence, R. I.
        $2515.47 paid to JES
Reynolds C. F. & Co.
    106 Fulton St., New York
        JES paid $2290.80
Rettberg Geo. Agt.
    Kansas City
        JES loss of $41.39 (by suspense account)
Redford Labouchere & Co.
    10 Key St., Liverpool, England
        $830.60 paid to JES
        JES loss of $166.55 (by suspense account)
Reed J. Mason
    Westport, N. H.
        JES paid $13867.47
Redman & Kenny
    52 John St., New York
        JES paid $218.25
Rool Henry F.
    Providence, R. I.
        $18.86 paid to JES
Rogers John P. & Co.
    62 India Square, Boston, Mass.
        $58.97 paid to JES
Russell Erwin Manufacturing Co.
    45 Chambers St., New York
        $152.43 paid to JES
Ruggles A. B.
    Birmingham, Conn.
        $58.27 paid to JES
Rothschild & Stern
    39 Water St., New York
        $232.75 paid to JES
Riley John & Co.
    52 Victoria St., Liverpool, England
        $909.67 paid to JES
Rosenfield J. & Co.
    115 Strand, Galveston, Texas
        $695.45 paid to JES
Reiss James J.
    95 Decatur St., New Orleans, La.
        $255.30 paid to JES

 Rayl F. B. & Co.
    114 Woodward Ave., Detroit, Mich.
        $486.46 paid to JES
Redfield J. E.
    Essex, Conn.
        $135.48 paid to JES
Redhead Wellslager & Co.
    Des Moines, Iowa
        $326.67 paid to JES
Roessler Charles
    543 King St., Charleston, S. C.
        $49.64 paid to JES
Rundlett Bros.
    201 Fore St., Portland, Me.
        $86.57 paid to JES
Rouss Charles B.
    341 Broadway, New York
        $44.17 paid to JES
Richardsons & Jackson
    9 Custom House St., Providence, R. I.
        $8.25 paid to JES
Rollins John G. & Co.
    4 State St., New York
        $88.63 paid to JES
Ruge & Copmann
    121 Front St., New York
        JES paid $61.00
        $26.60 paid to JES
Russell & Erwin Mfg. Co.
    New Britain, Conn.
        JES paid $201.72
Rosy Compania
    Barcelona, Spain
        $76.00 paid to JES
Ritchel C. F.
    Bridgeport, Conn.
        JES paid $112.50
Robinson John C. Co.
    140 Fulton St., New York
        $68.90 paid to JES
Randel Baremore & Billings
    Cor. Maiden Lane & Nassau St., New York
        $9.39 paid to JES
Reyes Andris
    Corredor Moritimo, Malaga, Spain
        $50.67 paid to JES
Risser & Dillon Underwood Co.
    Latte Chocolate 31, Buenos Aires, Argentina
        JES loss of $64.40 (by suspense account)
Ricker Alfred F.
    133 Shelton St., Hartford, Conn.
        JES paid $5.45
Russell Mfg. Co.
    Middletown, Conn.
        JES paid $25.24
Rice C. F.
    259 Wabash Ave., Chicago, Ill.
        $236.54 paid to JES
Riger John C.
    40 Auburn St., New Haven, Conn.
        $10.00 paid to JES
Ryalls H. P.
    482 Broadway, Saratoga Springs, N. Y.
        $177.00 paid to JES
Rebate
        $1865.01 by profit & loss July 28, 1887
Rhode Island Toy & Fireworks Co.
    11 Cranston House St., Providence, R I.
       JES is owed $56.50
Robitaille L.
    Joliette P. I. Ca.
        $34.46 paid to JES

S
Stock
        $174330.08 — Mar. 1, 1882
        $174667.26 — Mar. 1, 1883
        $166184.81 — Mar. 1, 1884
        $164081.70 — Mar. 1, 1885
        $155125.20 — Mar. 1, 1886
        $155527.96 — Mar. 1, 1887
Suspense Account
        $812.27 — Mar. 1, 1882
        $400.00 — Mar. 1, 1883
        $951.18 — Mar. 1, 1884
        $959.65 — Mar. 1, 1885
        $731.60 — Mar. 1, 1886
        $694.28 — Mar. 1, 1887
Schmeitzer & Beu.
    111 State St., Chicago, Ill.
        $3171.10 paid to JES
        JES paid $31.25 (royalty)
Shipley A. B. & Son
    503 Commerce St., Philadelphia, Pa.
        $1122.46 paid to JES
Strasburger Oscar & Co.
    443 Broadway, New York
        $13792.64 paid to JES
Schlesinger Leo & Co.
    16 Avenue D., New York
        $19968.07 paid to JES
Seauey & Co.
    95 North St., Boston, Mass.
        $840.40 paid to JES
Shelman R. R.
    Albany, N. Y.
        $473.07 paid to JES
        JES loss of $61.20 (profit & loss account)
Samuel W. H. & Co.
    62 Dale St., Liverpool, England
        $302.44 paid to JES
Sharks A. M.
    212 Bowery, New York
        $151.17 paid to JES
Smith H. O. & Co.
    56 Main Street, Cincinnati, O.
        $124.45 paid to JES
Stevens Francis A.
        $130.00 Dividend paid in 1881-82 FY
        $720.00 Dividend paid in 1882-83 FY
        $480.00 Dividend paid in 1883-84 FY
        $680.00 Dividend paid in 1884-85 FY
        $990.00 Dividend paid in 1885-86 FY
Stevens Geo. W.
        $780.00 Dividend paid in 1881-82 FY
        $1080.00 Dividend paid in 1882-83 FY
        $720.00 Dividend paid in 1883-84 FY
        $720.00 Dividend paid in 1884-85 FY
        $1260.00 Dividend paid in 1885-86 FY
Shelden G. F.
        $325.00 Dividend paid in 1881-82 FY
        $450.00 Dividend paid in 1882-83 FY
        $300.00 Dividend paid in 1883-84 FY
        $300.00 Dividend paid in 1884-85 FY
        $525.00 Dividend paid in 1885-86 FY
Strobel & Wilken
    144 Walnut St., Cincinnati, O.
        $5011.21 paid to JES
Smith Seltzer Co.
    535 Market St., Philadelphia, Pa.
        $1377.86 paid to JES
Stirn & Lyon
    20 Park Place, New York
        $2603.22 paid to JES
Selchow & Righter
    41 John St., New York
        $16800.33 paid to JES
Schwarz F. A. O.
    428 E. 14th St., New York
        $845.11 paid to JES
Schroeter O.
    177 Summit St., Toledo, O.
        $955.93 paid to JES
Suley & Howell
    14 Stone St., New York
        $96.95 paid to JES
Schwarz G. A.
   1006 Chestnut St., Philadelphia, Pa.
        $798.62 paid to JES
Son Brothers
    1 Sansome St., San Francisco, Cal.
        $336.50 paid to JES
Shulman A. & Bro.
    133 Schiedameche Dijk, Rotterdam, Holland
        JES is owed $1.04
Swan & Brembacher
    33 Fulton St., New York
        $5.30 paid to JES
Schwarz Richard
    484 Washington St., Boston, Mass.
        $1139.18 paid to JES
Smith & Sayre Mfg. Co.
    245 Broadway, New York
        JES paid $794.71
Spence A. S. & Co.
    537 Market St., San Francisco, Cal.
        $449.68 paid to JES
Smith & Fiedger
    Cor. Honge & Wellington Sts., Toronto, Ontario
        $1611.12 paid to JES
Swan J. M. & Co.
    Burlington, Iowa
        $93.80 paid to JES
Shelman Bros.
    361 Broadway, New York
        $146.52 paid to JES
Seligsberg Prof. A.
    238 E. 32nd St., New York
        JES paid $2.35 (royalty)
Swallon Freeman M.
    Springfield, Mass.
        JES paid $20.78 (royalty)
        $213.57 paid to JES
Stauffer Macerdy Co.
    103 Chambers St., New York
        $100.14 paid to JES
Sheck L. C. & Co.
    713 Washington Ave., Saint Louis, Mo.
        $1242.82 paid to JES
Shepard Sidney & Co. Chicago
    86 Lake St., Chicago, Ill.
        $158.99 paid to JES
Spencer & Underhill
    94 Chambers St., New York
        $82.80 paid to JES
Shepard Sidney & Co. Buffalo
    68 Main St., Buffalo, N. Y.
        $167.70 paid to JES
Strouse M. & Co.
    259 Canal St., New York
        $203.49 paid to JES
Smith Cohen & Co.
    79 Duane St., New York
        $33.60 paid to JES
 

Stichter J. L. & Son
    Reading, Pa.
        $95.77 paid to JES
Smith E. B.
    Middletown, Conn.
        JES paid $88.47
Strong Chas. P.
    New Brunswick, N. J.
        $4.80 paid to JES
Sibley & Holmwood
    Buffalo, N. Y.
        $107.00 paid to JES
Stewart J. S.
    Middletown, Conn.
        JES paid $441.18
Stiles & Parker Press Co. The
    Middletown, Conn.
        JES paid $149.06
Steinback George P.
    171 W. Balt. St., Baltimore, Md.
        $29.00 paid to JES
Schwerdtmann & Co.
    619 No. Fourth St., Saint Louis, Mo.
        $896.87 paid to JES
Standart Bros.
    92 Woodbridge St., Detroit, Mich.
        $307.08 paid to JES
Smith Emmons & Co.
    705 Penn. Ave., Washington, D. C.
        $377.03 paid to JES
Savage C. H.
    Kansas City, Mo.
        $210.50 paid to JES
Shepherd C. C.
    216 West Houston St., New York
        $58.80 paid to JES
Spelman W. & O.
    582 Broadway, Albany, N. Y.
        $650.21 paid to JES
Springfield Shear & Tool Co.
    Springfield, Mass.
        $20.81 paid to JES
        JES loss of $1.90 (suspense account)
Shimmel & Gomes
    110 Chambers St., New York
        $3.10 paid to JES
Smith R. H. & Co.
    291 Main St., Springfield, Mass.
        JES paid $12.50
Stamard W. H.
    Lyme, Conn.
        $16.80 paid to JES
Sonweine & Co.
    210 Canal St., New York
        JES paid $131.83
Sondheim Alsberg Co.
    54 Maiden Lane, New York
        JES paid $228.05
Schmidt & Kaebler
    1 West Main St., Rochester, N. Y.
        $35.03 paid to JES
Smith A. R.
    107 Main St., Birmingham, Conn.
       JES paid $13.50
Smith Manufacturing Co. R. H. The
    291 Main St., Springfield, Mass.
        JES paid $35.30
Schott & Co.
    Wabash Ave., Chicago, Ill.
        $381.54 paid to JES
Storrs Chandler
    Hartford, Conn.
        JES paid $4.63
Smith J. O. Mfg. Co. The
    Hartford, Conn.
        JES paid $37.00
Smith Lyon & Co.
    79 Duane St., New York
        $27.02 paid to JES
Snow W. A.
    Middletown, Conn.
        $95.99 paid to JES
Staples E. W. Jr.
    Essex, Conn.
        $1.09 paid to JES
Stevenson & Longwill
    72 Franklin St., New York, San Francisco, Cal.
        $14.40 paid to JES
Schmidt Chas. Toy & Notion Co.
    713 Washington Ave., Saint Louis, Mo.
        $812.57 paid to JES
Spencer W. G.
    Portland, Conn.
        $8.77 paid to JES
Sites Gill & Co. (Sites Wheeler Co.)
    222 So. Third St., Philadelphia, Pa.
        $42.30 paid to JES
Stauffer Eshleman & Co.
    103 Chambers St., New York
        $29.35 paid to JES
Sauchez & Reyes
    24 Stone St., New York
        $33.75 paid to JES
Sigourney Tool Co.
    Hartford, Conn.
        $47.49 paid to JES
S. L. Bernard Dollar Store Co.
    416 N. Fourth St., Saint Louis, Mo.
        $67.75 paid to JES
Swan John & Co.
    33 Fulton St., New York
        $3.15 paid to JES
Strobel & Wilken Co. The
    443 Broadway, New York
        $42.63 paid to JES
Smith E. F.
    66 E. Genese St., Syracuse, N. Y.
        $17.41 paid to JES
Scheler George
    446 College Ave., New York
        $39.50 paid to JES
Smith & Wardwell
    705 Penn Ave., Washington, D. C.
        $103.38 paid to JES
Simmons Hardware Co.
    Saint Louis, Mo.
        $110.15 paid to JES
Strobel & Wilken Co. The
    144 Walnut St., Cincinnati, O.
        $93.50 paid to JES
Steiner R. L.
    34 Howard St., New York
        $78.48 paid to JES
Standard Rule Co. The
    Unionville, Conn.
        JES paid $10.05
Schwarz Henry
    15 East Ball St., Baltimore, Md.
        $22.06 paid to JES
Sussdorf L. A. & Co.
    4 Cedar St., New York
        JES is owed $5.58
T
Thompson John
    Westville, Conn.
        JES paid $1079.29
Tainter E. M.
    Middletown, Conn.
        JES paid $3446.63
Taylor Frank B.
    Jackson, Mich.
        $319.00 paid to JES
Trym E. K. Jr. & Co.
    19 No. Sixth St., Philadelphia, Pa.
        $334.61 paid to JES
        JES paid $140.98
Tallman S. S. G. D.
    39 Barday St., New York
        $3157.10 paid to JES
Thorn C. W. & Co.
    313 Sixth St., Washington, D. C.
        $125.75 paid to JES
Thompsm & Boyd
    53 East Main St., Lexington, Ky.
        $135.79 paid to JES
Tibbals L. P.
    820 Broadway, New York
        $56.91 paid to JES
  		Towne & Co.
    Worcester, Mass.
        $12.00 paid to JES
Thurnauer G. M.
    84 Duane St., (66 Reade St.) New York
        $1643.30 paid to JES
Travelers Insurance Co.
    Hartford, Conn.
        $23.99 paid to JES (13 separate payments)
Taylor Frank B. & Co.
    Cor. Main & Jackson Sts., Jackson, Mich.
        $141.46 paid to JES
Tower Manufacturing Co.
    306 Broadway, New York
        JES paid $8.65
Tuttle George L.
    Middletown, Conn.
        JES paid $32.40
Talbot & Phillips
    1 Broadway, New York
        JES paid $89.80 (raw material)
Thomas Tin Toy Co.
    75 Schermerborn St., Brooklyn, N. Y.
        $1085.19 paid to JES
Tollstadius & Co.
    P.O Box 711, Rio de Janeiro, Brazil
        JES is owed $684.75
U
 Unum Metallic Cartridge Co.
    Bridgeport, Conn.
        JES paid $2.50
Unexcelled Fireworks Co. The
    7 Park Place, New York
        $14696.97 paid to JES
Union Stone Co.
    40 Hawley St., Boston, Mass.
        JES paid $109.74
Underhill Clinch Co.
    94 Chambers St., New York
        $36.68 paid to JES		 Union Paste Co.
    1021 Central St., Boston, Mass.
       JES paid $3.75
United States Stamping Co.
    Portland, Conn.
        $62.07 paid to JES
Upson Nut Co.
    Unionville, Conn.
        JES paid $146.74
 
 
 
V
 Vengho Ruhling Co.
    Cor. Wabash Ave & Madison Sts., Chicago, Ill.
        $1464.14 paid to JES
Vitrified Wheel Co. The
    36 Pearl St., Boston – Westfield, Mass.
        JES paid $71.44
Von Santen F.
    279 King St., Charleston, S. C.
        $192.54 paid to JES
Von Santen F. & Son
    279 King St., Charleston, S. C.
        $239.33 paid to JES
        JES loss of $100.00 (profit & loss account)
Van Saum & Muzzy
    Paterson, N. J.
        $4.55 paid to JES
Voglesm William Co.
    51 Sixth St., Pittsburgh, Pa.
        $60.79 paid to JES
  		Vacuum Oil Co.
    120 Maiden Lane, New York
        JES paid $37.41
Viele Maurice E.
    41 State St., Albany, N. Y.
        $153.92 paid to JES
Van Heusen Charles & Co.
    470 Broadway, Albany, N. Y.
        $46.43 paid to JES
Vogleson William W.
    51 Sixth St., Pittsburgh, Pa.
        $66.49 paid to JES
Volke C.
    Staten Island, N. Y.
        $254.48 paid to JES
Van Minden G. & M. S.
    Amsterdam, Holland
        JES loss of $2.95 (by discharge)
Volkart Bros.
    Winterheur, Switzerland
        $163.43 paid to JES
W
 Wamers & Noble
    Cromwell, Conn.
        $91.85 paid to JES
Washbum & Moen Mfg. Co.
    Worcester, Mass.
        JES paid $3719.29
Waters Chas. E.
    Minneapolis, Kansas (yes, listed as Kansas)
        $780.00 Dividend paid in 1881-82 FY
        $1080.00 Dividend paid in 1882-83 FY
        $720.00 Dividend paid in 1883-84 FY
        $720.00 Dividend paid in 1884-85 FY
        $900.00 Dividend paid in 1885-86 FY
        JES paid $9.50 (by rebate Sept. 1887)
        $203.34 paid to JES
Waters Julia S.       
        $780.00 Dividend paid in 1881-82 FY
        $1080.00 Dividend paid in 1882-83 FY
        $720.00 Dividend paid in 1883-84 FY
        $720.00 Dividend paid in 1884-85 FY
        $1440.00 Dividend paid in 1885-86 FY
Waters Mary S.
        $780.00 Dividend paid in 1881-82 FY
        $1080.00 Dividend paid in 1882-83 FY
        $720.00 Dividend paid in 1883-84 FY
        $720.00 Dividend paid in 1884-85 FY
        $1440.00 Dividend paid in 1885-86 FY
Weidmann A. & Co.
    306 Broadway, New York
        JES paid $249.86
        $3232.33 paid to JES
Whyte J. G. & Son
    Ottawa, Ca.
        $281.33 paid to JES
Wilson & Burr
    Middletown, Conn.
        JES paid $776.80
Woolf H. M.
    76 Pine St., New York
        $144.00 paid to JES
Woolf H. M. & Co.
    74 Pine St., New York
        Loss to JES of $58.66 (by suspense account)
Wheeler E. S. & Co.
    New Haven, Conn.
        JES paid $39.28
Winters Anton
    822 Arch St., Philadelphia, Pa.
        $1958.32 paid to JES
Wurlitzer R. & Bro.
    115 Main St., Cincinnati, O.
        $826.11 paid to JES
Wood R.
    74 So. Selina St., Syracuse, N. Y.
        $274.02 paid to JES
Wood R. & Son
    74 So. Selina St., Syracuse, N. Y.
        $704.55 paid to JES
Wolf & Weil
    123 Water St., Cleveland, O.
        $466.44 paid to JES
Wardwell & Co.
    7 Bowdoin Square, Boston, Mass.
        $446.67 paid to JES
Walpole Emery Mills
    114 Milk St., Boston, Mass.
        JES paid $166.74
White Jonas
    Worcester, Mass.
        $17.80 paid to JES
Weigmann J. H. & Son
    S. E. Cor. 8th & Cherry Sts., Philadelphia, Pa.
        $997.19 paid to JES
Woodward Ward & Co.
    205 S. Adams St., Peoria, Ill.
        $227.34 paid to JES
Wood Charles
    23 Hamilton St., Worcester, Mass.
        $27.50 Royalty paid in 1881-82 FY
        $17.99 Royalty paid in 1882-83 FY
        $8.00 Royalty paid in 1883-84 FY
        $3.72 Royalty paid in 1884-85 FY
        $1.75 Royalty paid in 1885-86 FY
Whitehead Bros.
    514 West 15th St., New York
        JES paid $1258.50 (raw material)
Wilkinson John
    77 State St., Chicago, Ill.
        $418.28 paid to JES
Weingart George H.
    51 Chartres St., New Orleans, La.
        $753.36 paid to JES
Wheat & Naylor
    1300 Main St., Wheeling, W. V.
        $117.06 paid to JES
Wilkinson A. J. & Co.
    184 Washington St., Boston, Mass.
        $77.42 paid to JES
Welz Jacob
    174 Woodward St., Detroit, Mich.
        $11.88 paid to JES
White & Denning
    Middletown, Conn.
        JES paid $195.00 (raw material)
Wuest John
    92 Superior St., Cleveland, O.
        $160.12 paid to JES
Weil J. Jr. & Co.
    123 Water St., Cleveland, O.
        $70.06 paid to JES		 Woodhouse & Stortz
    76 Pine St., New York
        $129.79 paid to JES
Wilkinson John Co. The
    77 State St., Chicago, Ill.
        $497.40 paid to JES
Weddigen Louis & Co.
    15 Greene St., New York
        $1221.17 paid to JES
Wagner Paul
    San Antonio, Texas
        $544.39 paid to JES
Whitney & Kenmirer
    111 Broadway, New York
        JES paid $1825.59 (raw material)
Wilson & D. H. Co.
    375 Washington St., New York
        $76.95 paid to JES
Wahl Amsteth & Smith
    334 Washington St., Buffalo, N. Y.
        $689.06 paid to JES
 Wild Lewis
    13 Edmund Place & Ewin St., London, England
        $1106.37 paid to JES
White G. A.
    Winnsboro, S. C.
        $11.58 paid to JES
Watrous J. L. & Co.
    East Hampton, Conn.
        $623.34 paid to JES
        JES loss of $457.21 (profit & loss account)
Whittemore N. L. & Son
    97 Asylum St., Hartford, Conn.
        JES paid $3.50
Weidmann A.
    306 Broadway, New York
        JES paid $201.90
        $2578.31 paid to JES
Washington Mills Emery Co.
    E. Grafton, Mass.
        JES paid $17.40
Whitehead Chas & William
    517 N. 15th St., New York
        JES paid $144.00 (raw material)
Watrous D. W.
    East Hampton, Conn.
        $69.26 paid to JES
Western News Co. The
    40 Randolph St., Chicago, Ill.
        $380.96 paid to JES
Wood R.
    44 S. Selma St., Syracuse, N. Y.
        $943.54 paid to JES
Watrous & Co.
    East Hampton, Conn.
        $98.26 paid to JES
            Pencil note on page: “Mr. Watrous Senior
            called with team March 1st 1889 and
            took his Brass Patterns with him”.
Williams A. W.
    Leominster, Mass.
        JES paid $55.30
Warner Samuel L.
    Middletown, Conn.
        JES loss of $1250.00 (by profit & loss)
Warner M. R. & Son
    Cromwell, Conn.
        $52.83 paid to JES
Williams Bros. Mfg. Co.
    Naubuc, Conn.
        $43.74 paid to JES
Walsh J. F.
    Middletown, Conn.
        JES paid $7.35
Wahl Ansteth & Smith
    334 Washington St., Buffalo, N. Y.
        $183.80 paid to JES
Wardwell F. & Co.
    210 Superior St., Cleveland, O.
        $177.42 paid to JES
Wardwell & Co. Toledo
    Toledo, O.
        $52.09 paid to JES
Way William O.
    Newington Junction, Conn.
        $138.25 paid to JES
Wolf Bros. & Co.
   136 Frank St., Macon, Ga.
        $15.47 paid to JES
Walker Sam W.
    Apartade Del. Corneo No. 453, Mexico City
        $20.48 paid to JES
Wheeler Frank
    Meriden, Conn.
        JES paid $4.40
Wilmot & Hobbs Mfg. Co.
    Bridgeport, Conn.
        JES paid $33.13
Whitham N. B. & Co.
    171 Blackstone St., Boston, Mass.
        $87.58 paid to JES
White Bros & Sons
    149 Summer St., Boston, Mass.
        JES paid $72.50
Woodrough & Clemson
    220 Franklin St., Boston, Mass.
        JES paid $9.99
 
 
 
X
Y
 Yeager C. & Co.
    110 Market St., Pittsburgh, Pa.
        $920.81 paid to JES		  
 
Youngs J. A.
    64 State St., Hartford, Conn.
        $12.28 paid to JES

Z
Zinn Charles & Co.
    406 Broadway, New York
        $1256.27 paid to JES
Zenge George
    5 Grand Ave., Milwaukee, Wis.
        $43.65 paid to JES

  
 
 
Zernitz John D. & Co. The
    43 Lake St., Chicago, Ill.
        $3912.24 paid to JES
Zucker & Levett Chemical Co. The
    40 11th Avenue, New York
        $38.80 paid to JES

               End of listings in J. & E. Stevens Co. —  Accounting Ledger for FY 1881-1887


   Image from Design Patent No. 13314
       issued to Charles M. Henn on    
       September 26th, 1882.

   Agreement by and between Charles M. Henn of Chicago, Ilinois,
of the first part and The J. & E. Stevens Co. of Cromwell, Connecticut, of the second part.

Said Charles M. Henn being the owner of certain invention known as the Eagle Bank for which application for letter patent was filed Sept. 29, 1882 and claim allowed Jan. 23, 1883 hereby agrees to lease to the said The J. &. E. Stevens Co. on account of the consideration herein after named his entire interest in the said invention for the term of 15 years from the date of the said patent. Said The J. & E. Stevens Co. Hereby agree to pay to said Charles M. Henn as royalty for the use of the said invention the sum of forty five cents for each dozen of toys by them manufactured and sold, returns to be made January 1st and July 1st semi-annually. They further agree to use their best efforts to extend the sale of the said toys and if requested, to exhibit to the inspection of said Charles M. Henn their books containing the record of such sales. It is further agreed that should the said J. & E. Stevens Co. at any time persistently fail to comply with the conditions of this contract all rights under the said patent thereupon revert to the said Charles M. Henn.
                                                      Charles M. Henn
In the presence of John D. Quinton The J. & E. Stevens Co.

Note:  Design Patent 13314 was issued to Mr. Henn on Sep. 26, 1882, for “a bank made to represent a rock with an eagle perched thereon, and in front of the bank is a representation of a shield, and by the side of the bank is a representation of the statue of a person with one arm bearing on the shield. …….on the rock beneath the shield, are the words J. A. Garfield”. James A. Garfield was US President from March 4th 1881 to Sept. 19th 1881 (assassinated). Letters Patent 271200 covering the mechanism with drawing similar to the bank as manufactured was issued on January 23rd 1883.   
      For the six years covered by this ledger, Charles M. Henn of Chicago, Illinois was paid royalties totaling $574.20. If this was all for the Eagle and Eaglets Bank at 45’ per dozen, this would cover exactly 1276 dozen or 15312 of the banks sold between 1883 and 1886 (5100 per year). For the three years between 1895 and 1898, he was paid royalties of $117.68. If this was for 261½ dozen of the Eagle and Eaglets Banks (3138), yearly sales would have dropped from about 5000 in 1884 to around 1000 in 1895.