Ephemera › HS 3660 - Invoice from Thomas Borrowdale, Wine & Spirit Merchant, Morland, Penrith 1873 Image 1 of 1 HS 3660 - Invoice from Thomas Borrowdale, Wine & Spirit Merchant, Morland, Penrith 1873 £30.00 Grocer, Tea Dealer, Seedsman and Aerated Water Manufacturer. Vignette of Barnett’s Soda Water Machine Add To Cart Added! Grocer, Tea Dealer, Seedsman and Aerated Water Manufacturer. Vignette of Barnett’s Soda Water Machine