Within a span of eighteen to twenty years the American woolen industry had revolutionized its manufacturing processes by harnessing its machinery to inanimate power. By tracing various aspects of the development of three companies, some insight can be gained into some of the reasons one company became more efficient and productive than the others. A new "Brick Factory Number 2" was built adding 7,140 square feet to the 4,884 that existed in the old stone factory. During Edward Howard's tenure, modern up-to-date equipment was at least tried and often purchased and implemented. Most manufacturers in nineteenth-century America were in a series of peripheral businesses besides that of manufacturing. The record of the daybooks and ledgers do bear out extravagances. The accounting system used by Victor and Charles I. du Pont and Company consisted of journals used as daybooks and a ledger. Most transactions in the ledger were listed under the given names of the account.