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Book-keepers were employed to regulate the financial records of the merchant houses. There was a number of remarkable men who made up this class of thousands. For example, Richard Wilson was a book-keeper for Oldfield, Bernard & Co., and Gracie, Prime & Co., after keeping books for the great bankers Smith, Payne & Smith. He later moved to Baltimore, where he served as Secretary to the American Life and Trust Company. Williams Robert was another successful book-keeper, who worked for Thomas H. Smith & Son, a great tea merchant. After working there, William Roberts went on to carry a business under his own name at Thomas H. Smith & Co. (166 South Street). He then went on to establish himself at No. 1 Wall Street, where he sold fine brandies and wines.

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