Statistics for occurrence #1 of “W. A. Sale” in chapter 13 of Rebellion Record: a Diary of American Events: Documents and Narratives, Volume 8.:

...erchant. Howland & Frothingham, Merchant Ship-Owners. Williams & Guion, Merchant Ship-Owners. John H. Earle, President New-York Mutual Insurance Company. Isaac Sherman, Merchant Ship-Owner. W. A. Sale & Co, Merchant Ship-Owners. Thomas Dunham, Merchant Ship-Owner. Spofford, Tileston & Co., Merchant Ship-Owners. Babcock Bros. & Co., Bankers. J. P. Morgan & Co., Bankers. E. D. Mo...
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