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 In presenting to the notice of the reader, the publishers feel that they have no apology to offer for its appearance in the field of literature to which it mora particularly appertains. Tho scope of such a work is, obviously, of an extended character, its fulfilment representing a lengthened period of faithful labour and involving the outlay of considerable capital; and, in view of tho object with which the following pages have been prepared—that of portraying with all possible clearness tho prominent phases of Manchester's commercial greatness—it is confidently believed that any discrepancy of data which may exist will be overlooked after proper consideration has been given to the nature and requirements of the undertaking. Both the historical and editorial portions of the work will be found authentic and interesting, and, though of necessity brief, present, as they are designed to do, a review of tho salient features of this great industrial centre and of the growth and development of leading Manchester industries, in a manner and form that, it is believed, cannot fail to meet with the approval of all. The sketches of mercantile houses, firms and companies which are submitted to tho attention of the reader, depict facts connected with those establishments calculated to better acquaint the business man with his fellows in commerce, and more fully familiarise the buyer with tho seller. The facts embodied in these articles have been secured after no inconsiderable labour on the part of the publishers, editors, and reporters; and, while justly laudatory, have been compiled with due regard to accuracy and the correct interpretation of the information received. As a carefully prepared review of the wealth and status of notable business men and of the growth of a wide variety of commercial interests—an historical, statistical and biographical epitome of mercantile and municipal results achieved in a great manufacturing city— is, therefore, issued in the confident expectation that it may worthily accomplish the object of its designation, and at the same time, through the medium of its extensive circulation, prove a source of permanent profit to those represented in its pages.