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W. Martin, Fils & Cie. of Rouen
Ironfounders. Approximate number of employees 70 (1840-45), 110 (1847), 75 (1861-75) 
Foundry work having proved unremunerative, William Martin decided to take over the adjoining engineering works, and started the manufacture of all stationary railway plant, and also sugar machinery for export to the French colonies. As success was being attained, the Franco-German War broke out, and the firm had to go into voluntary liquidation at the end of the war, owing to the difficulty of obtaining money.
c.1871 The business was acquired by Manlove, Alliott and Co