Services including accommodation, books, sperm oil and drawing materials to recipients such as Towers Hotel Manchester, North Wales Railway, Mr Robert Lowe, James Newman (artist supplier and stationer, London) William Bishop (stationer, engraver and printer, London), Metropolitan Light Company (London), Grant & Griffith (booksellers & publishers), Lord Newborough and Direct London and Manchester Railway. One receipt of E M Clarke, optician, machinist and engineer, being annotated with railway to whom debited