Three financial documents from 1880 on 'Vanity Fair': holograph 'Report' by the editor Thomas Gibson Bowles, accompanying 'Balance Sheet and Profit and Loss Account' and 'Comparative Statement of Income and Expenditure' by accountants Masson & Lewis.

Thomas Gibson Bowles (1841-1922), editor of the London society magazine 'Vanity Fair', founded by him in 1868 [Masson & Lewis, Accountants, 27 Leadenhall Street, London]
Publication details: 
Bowles's report dated 10 November 1880. 'Balance Sheet' and 'Comparative Statement' both by Masson & Lewis, Accountants, 27 Leadenhall Street, London, and both for the half-year ending 30 September 1880.
SKU: 12392

The three items, all in manuscript, are in good condition, on lightly-aged paper. All three are folded into the usual packets, with the two items by the accountants each titled in manuscript on the outside. Item One (Gibson's report): 'Report to accompany the Accounts of "Vanity Fair" for the six months ending 30th. Septr. 1880'. In Bowles's autograph, and signed by him at the foot, 'Thos. G. Bowles | 10 Novr 1880'. 1p., foolscap 8vo. As 'Managing Partner' Bowles reports an 'increase of the value of the property which has been particularly marked during the past half year', and describes increases in income, expenditure and net profit compared with the previous year. He sets out proposals, 'with the concurrence of his co-partners', and calls a 'half-yearly meeting' on 15 December 1880, at 2 Bolton Street, Piccadilly. Item Two (balance sheet by Masson & Lewis): '"Vanity Fair" | Balance Sheet and Profit and Loss Account for the half year ending 30 September 1880 | Masson & Lewis | Accountants | 27 Leadenhall Street'. 6pp., foolscap 8vo. Neatly laid out in manuscript, on two half-sheets sewn together with green thread. The balance sheet and profit and loss account are both double-page spreads, and there are also single pages on 'Creditors' and 'Stock on Hand'. The document gives full details of the interest of Bowles and his three named 'co-partners', with itemised costs (for such items as 'Cartoons. Drawing' and 'Lithography & Paper') and expenses (beginning with 'Managing Partners Salary' and 'Office Salaries & Wages'). The section on 'Sales' includes break-downs for Numbers, Volumes, Albums, Titles, Cases & Portfolios, Binding, Proofs, Doublets, Waste Paper. 'Advertisements' bring in £2200 10s 9d. Item Three (comparative statement by Masson & Lewis): 1p., landscape folio (31.5 x 40.5cm). The document has eight columns giving the half-year and whole-year income and expenditures, with increases and decreases. Income comprises 'Sales' (broken down into eight entries), 'Books sent for Review sold', 'Waste Paper' and 'Advertisements', and expenditure comprises 'Cartoons: - Drawing', 'Cartoons: - Lithography & paper', 'Contributions', 'Paper for Letterpress', 'Printing', 'Binding & making cases', 'Doublets', 'Discount on Sales & Adverts', 'Expenses & depreciation', 'Bad Debt a/c'. The three items derive from the papers of one of Bowles's three 'co-partners', Major-General Roberts.