Time is Money - 1907
"The large TIM (Time Is Money) calculator ... was based on the stepped drum calculator mechanism. This was the first type of four function calculator and these machines were inherently large and heavy. (The model shown was 21.5" x 7" x 6" and weighed 23 pounds.) ... In today's dollars, a TIM would be priced at well over $10,000."

David Hicks.

Source: Museum of HP Calculators.

X-Number World of Calculators