All of the records of his letters were made by having some one of the family copy them into a book, as it was before the days of letter-copy books. I have at various times examined his books in order to determine if possible whether at any time in his business career he was unable to meet his obligations. The only instance where he seemed to be troubled about his finances was during the panic of 1837, when he wrote as follows: “I trust I shall not trouble you so much about my payments for the future and hope you will be disposed to sell me your wool.” In another letter he writes: “I hope that for the future I shall be able to meet my engagements promptly.” I cannot find an instance where he did not meet his obligations promptly except in the trying times of 1837 and 1838. There are instances where money cost at the rate of 9% per annum. In the daily transaction of business, nearly all payments were made by 30, 60, or 90-day drafts. The use of checks was very limited. More open accounts were carried and annual settlements made. The only cases where actual cash was paid, was to the farmers for wool. Captain Stevens desired to have each of his children benefit by a good education. All of them attended Franklin Academy. Moses Tyler was graduated from Franklin Academy, Phillips Andover Academy, and entered Dartmouth College, but remained there only a short time. Upon leaving college, he went to work in the mill. Horace Nathaniel attended Phillips Exeter Academy and Harvard College. One or two of the daughters attended Bradford Academy. For some years after starting in the factory business, the store was continued, and the factory and store accounts seem to have been kept on the same books. The day book was absolutely the daily record of every transaction, sales of groceries, Priest cloth, liquors, cash advanced, cloth shipped, cow purchased, calf sold, credit to some one for hauling goods from Boston, etc. Following I give you a few entries: JOHN FRYE, DR. 3 1/2 lbs. sugar .70 2 qts. gin .63 1/2 lb. coffee .14 2 oz. tea .23 1/2 dozen bread .08 JOHNSON & SEWALL 6 bales flannel CAPTAIN GEORGE HODGES 7 bags of wool One entry is $1.50 for one dog.