MBCA Scrapbook - J. & E. Stevens Co. - Accounting Ledger, 1881 to 1887

J. & E. Stevens Co. Cromwell, Connecticut Accounting Ledger March 1^st 1881 to February 28^th 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 15^th 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 2^nd 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., Montréal, 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. 12^th & 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. 5^th & 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 5^th & 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. 1^st Avenue between 24^th & 28^th 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 13^th 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. 14^th 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. 32^nd 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. 8^th & 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 15^th 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. 15^th 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 1^st 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 11^th 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 26^th, 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 4^th 1881 to Sept. 19^th 1881 (assassinated). Letters Patent 271200 covering the mechanism with drawing similar to the bank as manufactured was issued on January 23^rd 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.

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