From 1890 until 1893 Taylor worked as a general manager and a consulting engineer to management for the Manufacturing Investment Company of Philadelphia, a company that operated large paper mills in Maine and Wisconsin. He was a plant manager in Maine. In 1893, Taylor opened an independent consulting practice in Philadelphia. His business card read "Consulting Engineer - Systematizing Shop Management and Manufacturing Costs a Specialty". Through these consulting experiences, Taylor perfected his management system. His first paper, "A Piece Rate System", was presented to the American Society of Mechanical Engineers (ASME) in June 1895.