| Description | Letters from James Watt Jr. to James Watt and Matthew Robinson Boulton from 1796 and 1797. At some point the letters to Watt Jr. and Matthew Robinson Boulton were brought together, and the majority of them summarised by Gregory Watt and James Watt Jr. The only exceptions to this are the letters to Matthew Robinson Boulton from 1797, which he himself summarised.
The letters are dated as follows:
Nos. 1-71. 1796
Nos. 72-90. 1797
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