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Scope and Contents: Ledgers, cash books, and production records of a manufacturer of boilers and machine tools located in Portland, Maine. During the period covered by these records the firm made a number of locomotives. The ledgers and cashbooks cover the whole period, while the production records start in 1883. Fred Morse (brother of naturalist Edward Sylvester Morse) worked at the Portland Company throughout his life and became company head around the 1870s.