Bills and receipted bills from Edward Smith, 1827-1832; continued by E. & I. Smith, 1833-1835, in New York to Elihu Harrison for parasols and umbrellas. Edward Smith advertised on his billhead, that he was located at No. 294 Peal Street, where the best gingham and silk umbrellas in America are manufactured. The illustrated billheads for E. & I. Smith, refer to their company as United States Umbrella and Parasol Manufactory at No. 294 Pearl Street, near Beekman St. The illustration is a woman with a parasol being greeted by a man tipping his hat to her.