Straits near Beaufort Sept.10 1821

Dear Brother,

Having duly observed the contents of your letter I have concluded not to import any goods for sale for as I closed my mercantile business 10 years ago I do not think proper to commence it at my stage of life when nature seems to require rest rather than action. Goods cannot well be sold at present without giving credit which would be opening a number of new accounts which would not probable be settled in my life time. I have therefore made out a memorandum of such articles as I think necessary for my own support and comfort and some to distribute among those whose circumstances and merit claims my assistance, after which I recommend it to you to remit the remainder of what you think fit to bestow in cash, which can be deposited and kept ready to be distributed whenever it shall be necessary in order to comply with your generous intentions aided by my judgment or direction.

I have further to remark that if you assist George during your life and leave him something by will he will be better provided for than the rest of my grandchildren and as by the tenor of my will he will come in for his distributive share of my small estate. I shall order his share to (be) delivered to his sister Sally as I think it more reasonable for her to have the use of it than any other person until George shall find fit to demand it.

As Samuel can answer all your inquiries respect to our affairs here, I shall only request you to tell my relations and friends that I wish them once more to remember me and with high regards and sincere friendship for them and yourself. I remain your aged brother.