243.1. GILBERT R. SPALDING (1811 - 1880) American circus impresario, creator of the "Floating Palace," an elaborate two-story steamboat that contained a regulation circus ring and stage and toured the Mississippi and Ohio rivers during the 1850s. Spalding introduced the quarter poles which enabled circuses to use larger tents. Rare, fine content A.L.S. on his superb illustrated letterhead showing his "Floating Palace" circus barge, 3pp. 8vo., Louisville, July 13, 1854. In part: "...I had a conversation this morning with the Marshall, who served two attachments on [circus owner] Dan Rice's circus, here one for $2,600...the property released on Rice & Rosten giving a mortgage - on all the circus property - The Marshall says he saw a Bill of Sale of the circus from Rice to Frank Rosten executed at New Orleans...Rice agrees to act as agent for Rosten for one or two years...". He continues, proposing that his circus attach assets owned by Rice in Cincinnati and look into a charge of fraud against Rice. Very good. $400 - 600