The ledger of a Wheeling paper manufacturing business of the 1830s and 1840s under the partnership of Archibald and Robert Fisher. This ledger is principally a cash book of receipts and payments of the firm from 1840 until 1844 for labor, supplies, sales, repairs and improvements. Noted for production of coarser types of papers often used for stationery, their Point paper mill employed 17 hands whose products were sold by the company throughout the Ohio and Mississippi Valleys with a total production worth of $45,000. There are also entries (1844-51) concerning the settlement of debts and trusts for A. & R. Fisher as well as the eventual purchase of the Point mill by Alexander Armstrong.
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