James Danforth was informed by William Leonard, agent for the Plymouth Cotton Mill Company, that DuPlanty, McCall and Company have erected a cotton mill. Danforth is writing to inquire about a job at this cotton mill.
Memo regarding the positioning of building with respect to older buildings and the "tail race." The author discusses the amount of horse power that could be acquired from wheel size and placement.
Memo book contains information on machinery (year purchased and price), wages, and production. Also contains 3 loose sheets of paper regarding operations, including one with math problems.