Michael C. Allen, CPA, graduated from Pace University in 1982 with a B.B.A. Degree in Accounting. He later obtained his Masters Degree in Taxation, and opened his own firm in 1989. During his studies, Allen became fascinated by the history of the American financial system and the brilliant figures who developed it?namely Alexander Hamilton and his colleagues. As a collector, Allen has focused on letters and documents associated with the foundation of the banking system, the regulation of trade, and taxation policy in the United States. His singular focus and distinct eye for quality have allowed him to assemble one of the finest private collections of financial manuscripts that we have encountered.