S. J. Watts & Co. was a wholesale drapery business established by brothers Samuel and James Watts in Manchester. Between 1851 and 1856 the company built a huge warehouse in the center of town.The warehouse was more like a department store on the inside. 600 staff looked after finished goods:
- on the ground floor: hosiery, linens and carpets
- on the 1st floor: dresses, woolens, and dyed goods
- on the 2nd floor: umbrellas, bags, corsets, boots and shoes
- on the 3rd floor: ribbons, silks and underclothing
- on the 4th floor: lace and furs.
S. & J. Watts & Co traded until 1960 when the company merged with a rival firm to become Cook & Watts, which was taken over by the Courtaulds Group in 1969. The Watts warehouse is now a Grade II listed building and since 1982 has been the Britannia Hotel.

By Mark Matlach

S. & J. Watts had a rich history of using commercial overprints, with at least five different patterns being known (the four immediately above and the example on the receipt). The last issue I am aware of is SG 518.

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