Messrs] TF Gay, T Carroll[,] E Smithe & Sam Randall
Directors of the Texas Penitentiary

Gentlemen I have had
the honor to receive your Communication of April 1st asking for a
Statement of my views in relation to the cost “in Specie” of Machinery
Sufficient to double the Manufacturing Capacity of the Texas Penitentiary.
Finally agreeing with you, Gentlemen, as to the great necessity of
such a move, I hasten to lay before you all the information my
situation has given me an opportunity of acquiring. This I can
also do in a very brief manner, because it is the custom of those
engaged in making machinery for the Manufacturing of Cotton
and woolen fabrick [sic], or thread, to estimate the value of their
machinery, by the number of Spindles required[.] [F]or example, the Penitentiary
has employed thirty five hundred Spindles. Now in procuring them you
would be furnished your Milliners [?], Sappers, Pickers, Railway heads,
Drawing Frames, Spreaders, and Spinning Frames, including Shafting etc. etc. etc.
Already to be placed in position for the attaching these to the necessary
power. A high figure for the Machinery would be thirteen dollars
per Spindle. Therefore the whole cost of a first rate quality of
Machinery equaling the capacity of the Texas Penitentiary, and much
Superior in quality would be 3500 Spindles @ $13 each
to this amount the price of a first rate Engine & all necessary piping Say
To this add Cost of Suitable building Complete.

45,500.00
10,000.00
75,000.00

$130,500.00