| Description | Letters from James Pearson from 1781 to 1796. Pearson was the chief cashier and bookkeeper for the steam engine business. His office was at Soho Manufactory. Some of these letters are addressed to James Watt while he was away from Soho, in Cornwall and London, and there are also several letters to Watt at his home Harper’s Hill. The letters of 1796 are mainly addressed to Matthew Robinson Boulton. These letters were returned to Soho by the recipients, but how and where they were kept is not recorded. They were found mixed up with the various indentures of agreements. The letters are dated as follows: No. 1. 1781 Nos. 2-3. 1782 No. 4. 1784 Nos. 5-7. 1785 Nos. 8-10. 1786 Nos. 11-12. 1787 No. 13. 1792 No. 14. 1793 Nos. 15-19. 1796
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