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it 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 balances at his debit with us on 31st December past was £1185. 1.11

With regard to this balance we would repeat to you, as we said last year, and as we have again written by this opportunity to Mr Bowman ; - that we desire he meet his conveniences as to its discharge, but you will agree with us, we are now, in considering that we are entitled to expect some reasonable and specific proposal on the subject; and we trust that if the matter lies with you, you will favor us with an early communication in reference to its

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