The collection consists of the records of the cost department of the Boston office from 1913 to 1926. The mills were required to file numerous reports on costs, production, and man-hours which were analyzed by the cost department. The record is most complete for the year 1926. There is also a single volume of Directors and Stockholders records for the Stark Mill in Manchester, New Hampshire. These papers were a gift of the Northern Textile Association in 1967.