State Library of NSW
London 31st Jany 1845
James & William Macarthur Esqrs
Another year has passed away without our having received a single line of communication on the subject of Mr Bowman's affairs, either from that Gentleman, or from yourselves, to whom we understand that his property had been assigned for the benefit of his creditors.
We did not last year forward to you a copy of Mr Bowman's Account Current with us; thinking it more delicate to send it to him direct; and in the expectation that he would hand it over to you, if you had undertaken the arranging of his affairs. From the silence however of both, we decided better at the present time to furnish you, as well as Mr Bowman, with a statement of his Account made up to the close of the past year which we accordingly enclose, and by which you will see that the balance at his debt
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