source of great injury to individuals of small capital. Thus the man who one year laid out a considerable sum in the purchase of a machine of the best and most approved make, found himself, in the course of the year following, so much behind hand that, with his utmost industry, he could barely turn out a sufficient quantity of yarn to repay him for his present labour, in consequence of alterations which threw the productive power of his machine into the shade. Not a few, however, of these men of humble beginnings devoted themselves to remedying their condition with a perseverance certain to be successful. Joining to this determination a practical acquaintance with the details of manufactures, personal superintendence and extraordinary industry, several of the most eminently successful manufacturers have sprung from this class of people, and have long since become the most opulent individuals in a wealthy community."

Mr. John Lees, son of Mr. Daniel Lees, of Barrowshaw, farmer, commenced the cotton business near the bottom of Church lane, about 1775, as an owner of Dutch wheels. He gradually extended his manufactory, and about 1780 erected Church lane mill, where he carried on business for several years. In 1795 he purchased the valuable estate of Werneth hall (see page 22). Mr. Robert Taylor, a native of Bardsley brow, emerged from comparative obscurity to the rank of one of the principal manufacturers of the place entirely in consequence of his own exertions. About 1782 he erected Bell mill, or Bell factory, near Mumps, and was remarkable for the extremely neat and tasteful dwelling he possessed in the vicinity of his manufactory. When the Fustian Tax, or duty of one penny per yard, "upon all bleached cotton manufactures," was sanctioned by parliament in 1784, great excitement ensued throughout all the manufacturing districts, delegates and petitions were sent from various towns urging on government to repeal the tax, and Mr. Taylor was the deputy from Oldham on

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