New York (N.Y.)—Commerce.

Ledgers, accounts current, and daybooks of a wool importing and commission merchant firm located in New York City and Boston. The following names were noted, Hermann Oelrichs, Benjamin William Schwab, Gustave Schwab, and Herman C. von Post.

Samuel Slater (1768-1835) and his partners established the first cotton mill in the United States in 1791 in Pawtucket, Rhode Island. Later, Samuel Slater, his brother, and their children established a series of cotton and woolen mills in Rhode Island, Massachusetts and Connecticut. The collection includes general accounting records, production records, and letters representing Slater family interests, mainly in textile manufacturing.