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SIR,

LETTER XII.
The Answer.

Your's I received, and the twelve bags mark ed A. Z. were delivered at the custom-house. I immediately advertised them for sale in twelve different lots, but they were all purchased by an eminent merchant here, for which I have lodged in the Bank in your name. I have likewise shipped on board the Despatch, Capt. Harvey, the different articles which you ordered. They are in twenty bales, marked B. M. I am told they are the best that can be had on the continent, and doubt not of their giving satisfaction I am, sir, your humble servant.

LETTER XIII.

An urgent demand of Payment.

MR. THOMPSON,

The exigence of my affairs compels me thus importunately, nay, peremptorily, to write to you. Can you think it possible to carry on business in the manner you act by me? You know what promises you have made, and how from time to time you have broken them. Can I, therefore, depend upon any new ones you make? If you use others as you do me, how can you think of carrying off business? If you do not, what must I think of the man who deals worse by me than he does by others? If you think you can trespass more upon me than you can on others, that is a very bad compliment on my prudence, or your gratitude: for surely good usage should be entitled to the same in return. I know how to

allow for disappointment as well as any man; but can a man be disappointed for ever? Trade is so dependent a thing, that it cannot be carried on without mutual punctuality. Does not the merchant expect it from me for these very goods I send you? What end can it answer to give you two years credit, and then be at an uncertainty, for goods which I sell at a small profit, and have only six month's credit for myself? Indeed, sir, this will never do. I must be more punctually used by you, or else must deal as little punctually with others: and then what must be the consequence? In short, sir, I expect a handsome payment by the next return, and security for the remainder; as I am very loath to take any harsh measures to procure justice to myself, my family, and creditors. For I am, if it be not your own fault,

SIR,

Your faithful friend and servant.

LETTER XIV.

The Answer.

I acknowledge with gratitude the lenity you have at all times shown, and my being obliged to disappoint you so often has given me much uneasiness. I do assure you, sir, that I am not so ungrateful as my conduct has given you reason to believe. From the state of my accounts, you will find that the greatest part of my property is in the hands of country dealers, who, although they seldom fail, yet their times of payment are very precarious and uncertain. However, to convince you

of my integrity, I have sent by this day's post an order for 250 dollars, and next week you shall receive one much larger. The remainder shall be sent in a very short time. I am determined, for the future, to make the rules laid down in your excellent letter, a guide in my dealings with those people whose dilatoriness in making good their payments to me, obliged me to disappoint you; and to convince you further of my integrity, the goods which I order until the old account is paid off, shall be for ready money. I doubt not but you will continue to treat me with the same good usage as formerly, and believe me to be unfeignedly,

Your obliged humble servant.

LETTER XV.

From a country Farmer to a Landlord, excusing Delay of Payment.

HONOURED SIR,

I am extremely sorry that through a variety of unforeseen accidents, I am obliged to write to you on such a subject as this. The season last year was bad, but I was enabled to pay you. This has turned out much worse, and it being so long before we could get the corn home, it is not yet fit to be sold. I only beg your patience about two months longer, when I hope to pay you faithfully. With gratitude,

I am, sir, your honest tenant,

And humble servant.

t

LETTER XVI.
The Answer.

MR. GLOVER,

I hope that from the whole of my conduct, ever since you first became my tenant, that you cannot have reason to allege any thing against me. I never. treated you with rigour, as I always considered you as an industrious, honest man Make yourself perfectly easy concerning the payment of your rent till I come to the country in the summer, and if things are as you represent them, (and I doubt not but they are) you may be assured of every reasonable indulgence. I am yours.

LETTER XVII.

From an insolvent Debtor to his principal Creditor, requesting the acceptance of a Composition.

SIR,

When I first entered upon business, I little thought that ever I should be under the necessity of writing to you on such a subject as this: but experience convinces me, that it is much better to acknowledge the state of my affairs to my creditors, than put them to the expense of taking out a commission of bankruptcy. To you, therefore, sir, as the person to whom I am principally indebted, do I address myself on this melancholy occasion, and must freely acknowledge that my affairs are very much perplexed. I have been these ten years past endeavouring to acquire something for myself, but

in vain. The variety of different articles which I have been obliged to sell on credit, and the losses sustained thereby, always kept me in low circumstances; and often when I paid you money, I had none left for the support of my family. If you will be pleased to employ any prudent person to examine my books, I doubt not but you will be convinced that the whole of my conduct has been consistent with the strictest rules of honesty; and if it shall appear so to you, I must beg you will be pleased to call a meeting of the creditors, and lay it before them. I have not spent any more than was absolutely necessary for the support of my family, and every thing remaining shall be delivered up. When all this is done, I hope you will accept of it, as it is not in my power to do any more, and consider me as one whose misfortunes call for pity instead of

resentment.

SIR,

I am, sir, you most humble servant,

LETTER XVIII

The Answer.

It is with the greatest concern that I have perused your affecting letter; and should consider myself as very cruel indeed if I refused to com ply with a request so reasonable as that made by you. I have employed a worthy person, a friend of mine, to examine your books, the result of which shall be immediately laid before the other creditors, and if it is as represented, you need not be afraid of any harsh usage. I always con

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