▁to ▁use ▁the ▁steam ▁engine . ▁In ▁a ▁letter ▁to ▁William ▁Small ▁in ▁ 1 7 7 2 , ▁W att ▁conf essed ▁that ▁" he ▁would ▁rather ▁face ▁a ▁loaded ▁can non ▁than ▁sett le ▁an ▁account ▁or ▁make ▁a ▁b arg ain ." ▁Until ▁he ▁retired , ▁he ▁was ▁always ▁much ▁concerned ▁about ▁his ▁financial ▁affairs , ▁and ▁was ▁something ▁of ▁a ▁wor rier . ▁His ▁health ▁was ▁often ▁poor ▁and ▁he ▁suffered ▁frequent ▁nerv ous ▁head aches ▁and ▁de pression . ▁ ▁So ho ▁Found ry ▁At ▁first ▁the ▁partners hip ▁made ▁the ▁drawing ▁and ▁specific ations ▁for ▁the ▁engines , ▁and ▁super vised ▁the ▁work ▁to ▁ere ct ▁it ▁on ▁the ▁customers ▁property . ▁They ▁produced ▁almost ▁none ▁of ▁the ▁parts ▁themselves . ▁W att ▁did ▁most ▁of ▁his ▁work ▁at ▁his ▁home ▁in ▁Har per ' s ▁Hill ▁in ▁B irmingham , ▁while ▁B oul ton ▁worked ▁at ▁the ▁So ho ▁Man uf actory . ▁Grad ually ▁the ▁partners ▁began ▁to ▁actually ▁manufact ure ▁more ▁and ▁more ▁of ▁the ▁parts , ▁and ▁by ▁ 1 7 9 5 ▁they ▁purchased ▁a ▁property ▁about ▁a ▁mile ▁away ▁from ▁the ▁So ho ▁man uf actory , ▁on ▁the ▁banks ▁of ▁the ▁B irmingham ▁Canal , ▁to ▁establish ▁a ▁new ▁found ry ▁for ▁the ▁manufact ure ▁of ▁the ▁engines . ▁The ▁So ho ▁Found ry ▁formally ▁opened ▁in ▁ 1 7 9 6 ▁at ▁a ▁time ▁when ▁W att ' s ▁sons , ▁Gregory ▁and ▁James ▁Jr . ▁were ▁heavily ▁involved