LIKE all gentlemen of his era, Admiral Lord Horatio Nelson bought his made-to-measure attire, including hats from the most established family hatter in the business, on account. He was not in the habit of walking the streets of London with cash in his pocket.

However, according to newly researched ledgers that detail Nelson’s hat purchases, both for himself and for Emma Hamilton, he made sure that he paid his dues before engaging in battle. Five weeks before he prevailed at Trafalgar and died from a bullet wound, Nelson paid off his hatter.

The dusty ledgers of James Lock & Co, a London hatter established in 1676, have revealed that on September 13, 1805, Nelson walked in and cleared his account of a sizeable sum, matching the elegance of his top gear and the ostrich-feather hats beloved of Lady Hamilton. Nelson knew that he was soon to be sent against the French and Spaniards and wanted to settle his bills in case he failed to return.

To mark the bicentenary of the Battle of Trafalgar, James Lock researched Nelson’s account, and those of eight of his fellow officers at Trafalgar, which were held in storage. Nelson was a customer of James Lock from 1800 to 1805.

Kenneth Cliff, a retired lecturer and great-great-grandson of one of the 19th-century partners at James Lock, examined the archives as the hatter’s unofficial historian. Dr Cliff said: “The final bill, which Nelson paid on September 13, was for £11 19s 6d, which, in today’s terms, is probably between £500 and £600, so a lot of money.”

The orders he was paying for before setting off for Portsmouth and the Battle of Trafalgar — which was fought 200 years ago tomorrow — included two cocked hats for himself, made of beaver fur, and a hat for a midshipman who was a relative of Lady Hamilton’s.

Dr Cliff said: “There is no record of how Nelson paid for the hats, but it was probably cash. Unfortunately, there are no surviving letters Nelson may have written about his hat purchases, but we know he was a good payer.”

Nelson had a special request for his hatter. He required a green silk peak, or eye shade, to be attached to protect his good eye from glare during battles. He lost the sight of his right eye at Calvi in 1797, and sustained a shrapnel wound to his forehead at the Battle of the Nile in 1799.

Dr Cliff said: “Nelson never wore an eye patch, despite portraits of him wearing one, but he did have the peak in his cocked hat to shade his eyes at sea.”

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