[Illustration: FIGURE 43. FIRST UNIVERSAL MILLING MACHINE 1862] Mr. Brown appreciated the need of a machine to do this work, especially as he was just beginning to use such drills himself in the manufacture of the Wilcox & Gibbs sewing machines. He set himself at once to the task of developing a machine which would not only cut the grooves in twist drills, but would be suitable for many kinds of spiral milling, gear cutting, and other work which had up to that time required expensive hand operations. Little time was lost, and the first machine (Fig. 43) was built and sold to the Providence Tool Company, March 14, 1862. After passing through several hands it came back thirty years later into the possession of its builders and is now preserved by them for its historical interest. The first published account of the machine appeared in the _Scientific American_, December 27, 1862. The limited facilities of the shop were taxed to meet the demand created, and ten machines were built and sold during the remainder of the year 1862, most of the sales being in the eastern states. The first machine sold in the west went to the Elgin National Watch Company, and the first one sold abroad went to France. Howe never claimed to be the inventor of this machine, and, in fact, while still superintendent of the Providence Tool Company he wrote a testimonial to J. R. Brown & Sharpe, in which he said, “I take great pleasure in recommending _your_ celebrated universal millers.” Howe was connected with the Brown & Sharpe Company from January 1, 1868, to about 1873. This is the last year that he appears in the directory as being at their works. There was some form of partnership by which he and Mr. McFarlane, the superintendent, had an interest in the business so that his name does not occur in its list of employees. The plain milling machine manufactured for years by Brown & Sharpe is his design, and his work was partly that of special designing and partly superintending the building of their new plant on the present site. They moved into this in 1872 from their old wooden buildings. At that time they employed from 150 to 200 men.