J Sewell and Nephew, Manchester
James Sewell was manager of the Commercial Bank of England which failed in 1841. His response to the failure was to establish his own bank in premises at the corner of Norfolk Street, Manchester. It was called the Discount Bank until he took his nephew James Walker into partnership and changed the title to James Sewell and Nephew. The bank was taken over by the Union Bank of Manchester in 1888.
No records of this bank have come to Group Archives.