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This collection consists of ten volumes of business records connected with the operation of Daly's Theatre between 1872 and 1899. Included are cash account books recording income and expenditures, rosters of personnel, attendance books for members of the company, salary accounts, receipt books, and one volume having to do with directions for the settings for various plays.

Correspondence and manuscripts of Westervelt. Much of the correspondence relates to the production of his own plays. Also, letters from famous actors including William Charles Macready, Augustin Daly, and Charles Kemble; typescript manuscripts of Westervelt's plays, among them "By Right of Sword" and "Rally Round the Flag;" and contracts, photographs, and printed materials.