John Avery Parker Letterbook

1845-1846

Preface to the Transcriptions:

The letterbook of John (or Jonathan) Avery Parker & Son begins in November 1845 and ends in November 1851. In 1848, the partnership between John and his son Frederick was dissolved by mutual consent, and letters subsequent to that date are John's only. It also includes letters written by Parker about business dealings and investments, notably the Plympton Cotton Mill. Most of the letters relate to Parker's activities in whaling, but his investments in textiles, railroads, and real estate in several states are also featured.

The letterbook is a large volume (16.5" x 10"), bound in brown leather with a gold-stamped design. It contains 255 sheets. The letters were composed by John Avery Parker (JAP), his son Frederick (FP), and their employee William Phillips (WP). The original letters would have been written by one of these three men, or perhaps dictated by them to a clerk. The letters in the letterbook were then copied, usually by clerks, but frequently by Phillips and occasionally by one of the Parkers. Letters that are in J. A. Parker's own hand are noted.

Although the letterbook is generally limited to business correspondence, the Dunbars, Coggeshalls, and Heinekens feature prominently.

Because the letters were copied, we cannot be sure that they match the originals precisely. For that reason, I have felt free to make more changes than my editorial training would normally permit. To make letters more readable, I have inserted periods at the ends of some sentences where they were missing, and I have regularized capitalization. In order to make the letterbook searchable without tagging, I have expanded abbreviations and regularized spellings of terms that readers might search for: the words sperm, whale, and railroad are always spelled out, though Parker’s clerks frequently abbreviated them. In addition, the names of cities, ships, and people and firms with whom Parker corresponded are spelled out and corrected where necessary. All other spelling errors and abbreviations have been retained.

The dateline of all letters includes “New Bedford.” This has been omitted. Datelines have been regularized and are included in full for each letter. Letters were generally signed “Yours Respectfully,” “Respectfully Yours,” or “Yours.” These lines have been omitted, but other closings are transcribed.

As yet there is no systematic attempt to annotate the letters. When correspondents are identified, in order to verify the spelling of their names, whatever information was found about them is included.

Preface and transcriptions by Beth Luey, volunteer
New Bedford Whaling Museum Research Library

Transcriptions for 1845-1846

[This letter is the first in the book and is out of sequence]
November 24, 1851
Joseph T. Bailey Esq.
Philadelphia
I have this morng rec your letter under date of yesterday to which I hasten a reply. I purchased of T. B. Hewlings about the first of November 1850 113 shares of the W C C. Stock, depending entirely upon his representations supposing him to be a man not only of integrity but of property. He represented the stock to me as being very valuable, and that he had means of knowing that within 6 months it would be sought after a high price I think $150 per share: and my impression is he stated that some other person wanted it @ par, but as a special favor he let me have it @ $90 which was the price I paid him. I have many if not all of the letters I have recd from Hewlings and as it may be several weeks before I shall be in New York, if you can leave your business I should be happy to see you in New Bedford as perhaps it might be to your advantage as well as my own. I should be pleased to show you the correspondence and if there is any way in which we can recover any thing or punish him for his rascality I should be most happy to do so, & the only reason I have not already commenced a suit against him is because I feel ashamed the Community should know I possess so little shrewdness as I consider my transactions with Hewlings the most simple of all my acts of my life. I dont think Mr Hewlings mentioned your name in any of his correspondence, but cannot refer to my papers today as I live out of town, and being busily engaged have not time to look them over before the mail closes. I did not coppy my letters to him, and destroyed many I received which I now wish I had placed on file. The man has deceived me in every possible manner by both word & act. The boat leaves NY for this place @ 5 PM and you arrive here about 6 the next morning, should you conclude to come on please telegraph me or drop me a line that I may know when you will be here. I would come to Philadelphia but it is not convenient for me to leave at present. I recollect Hewlings wrote me he knew of 113 shares W. C. C Stock for sale which could be bot @ $90, and urged me by all means to authorise him to buy it, to which I consented, all his representations have proved falsse. I wish this letter to bee strictly confidential.
[no signature line]
[five blank pages follow]

November 25, 1845
Messrs Wickes & Robinson [Albany]
Gent.
Under date of 22 inst. we wrote you enclosing invoice of 100 bbls sperm oil purchased to make up your order of 350 bbls and have this day your letter under date of 21st the contents of which have had due consideration. The oil from ship Gratitude was thoroughly examined by M. Delano as well as by ourselves, and we were satisfied when we made the purchase, it could not contain any whale, and had we bought it with the intention of manufacturing it ourselves we should not have required its being tested. Capt. Stetson who commanded the Gratitude is one of the most experienced ship masters from this port and will certify there was no mixture, he obtained all his sperm oil before taking any whale; and when the oil was landed in New Bedford every cask was examined before being filled, but in all cargoes as they are now tried there will be some few casks that do not quite come up to the standard as they try there oil much closer than formerly. We have shipped about 400 bbls of this cargo to London and from that source hear no complaint. M. Hathaway of this place had 200 bbls and no objection is made; you had 300 bbls last spring and pronounced it good oil; some few casks were also sold in Boston and we hear nothing but it was satisfactory. Under the above circumstances we should not think it necessary to say anything more about that lott, and think you may try it over with safety. The bbl of oil you speak about as being whale we cannot account for in any satisfactory manner; there was no such bbl in the lott when we purchased it, but during the hot weather the oil was pumped to prevent its running over, and two bbls were used for that purpose; and it may have so happened a cask of whale oil got on board the sloop by mistake, about which we can better judge after examining the bbl after which that shall be made satisfactory. The sloop Republic has arrived and landed the 2 casks of mixed oil of which we have had a full examination and find 237 contains 50% whale and 259, 47½%. We found that M. Delano’s bulb to be out of order which was most likely the case at the time he first tested the oil, and if there is a mixture of the M&L[?] packets, it is to be accounted for in this manner: M. Delano & M. Phillips will leave here on Saturday so as to be in your city Monday morning when you can make such examinations as you think proper, and we hope afterward to adjust all matters satisfactorilly, as we are always ready and willing to correct errors; tho we do not consider from our conversation at the time of making the bargain, you have any claim upon us whatever; as the writer stated the oil had been tested which must settle the question as to any dispute afterwards. We purchased about one half the packets oil (underwriters proportion) and shall be obliged to sustain the loss. We regret exceedingly that so much trouble has been given you in this matter as well as to have been so much perplexed about it our selves, and for the future shall try to avoid a similar occurance, but having confidence in the manner we have of testing oil, we did not suppose there could be the least chance of an error. No variation in sperm oil or whale but as no buyers, think it might be bot @85 to @86¢ & 32¢ whale.
JAP & Son

November 27, 1845
J. Parkhurst Jr.
Sir
We have your favor under date of the 18th inst and notice your remarks in relation to candles. We cannot afford to have them sold less than our limits and do not wish to incur a heavy storage on them, therefore unless you can place them in some proper place where they can remain at about ½ a cent per box per month, you will please reship them to New Bedford.
JAP & Son

November 27, 1845
Mr. J. Coggeshall
Agt Parker Mills
Sir,
Your favor of 26th ulto dated at Taunton came to hand this morning. The brig Grand Turk arrived below this port, night before last, and yesterday Mr. Lincoln & a pilot from Wareham came up to make arrangements about his going down to Wareham. I entered the cargo & paid 890$ duties for which please forward your check. I beleive the brig started for Wareham last evening.
JAP per WP

December 1, 1845
$735
At sight this our first of exchange, second & third unpaid of same tenor and date. Please pay to our own order, seven hundred & thirty five dollars being amount deposited in your treasury by Wm Patry for our account
To the Treasurer of the Hawaiian Government
Oahu
Sandwich Islands
[no signature]

December 1, 1845
Capt William A. Hussey
Sir
On the other side please find our draft on the Treasury of the Sandwich Island government for seven hundred & thirty five dollars which please collect for our a/c, and after taking out a satisfactory compensation for your trouble, should you have an opportunity to purchase a good bill on the United States we will thank you to remit us the amount. Should any of our ships be in port and the masters in want of funds you may pay it over to them, or if you wish to use any part of it you are at liberty to do so & we can arrange it on your return, or you may send us a bill on your owners as you prefer. If you will take the trouble to write us a few lines or make mention of it in your letters to your owners we shall be greatly obliged. Wishing a prosperous voyage and safe return we remain,
JAP & Son

November 29, 1845
Messrs S & C. S Tobey [Philadelphia]
Dr Sirs
Your favor of 26th enclosing a check for $1363.09 & your draft on Barton Ricketson for $246 (which make $1609.09) which is the amt your note due this day, which note I here enclose, cancelled.
JAP & Son
[Barton Ricketson & Co., merchants, 31 Centre Street, New Bedford]

December 1, 1845
Messrs Murphy & Howes
Gentl,
We have your favor under date of the 10th inst and enclosed we send you the receipt for taxes in Munroe County for 1843, which we suppose is all you require. In relation to the land forfeiture for taxes we have to remark we are anxious to have the title settled and the sooner it is done the better, but as we have put the matter into the hands of Mr Williams we are not prepared to say much about it, as we suppose he will take the necessary steps, and will reply fully to the letter you have written him on the subject. We approve of the course you have taken in relation to the land in possession of Stetson and should Mr Williams not attend to the business in proper time we wish you to act for us and take such steps as you think proper. We notice the offer made for the 160 acres of land, and as you state presume it is all it is worth, but we find we must obtain about five dollars per acre to give us the money we originally paid for the land estimating int. & taxes, and therefore prefer to hold on. We should be disposed to sell @ $5 dollars, one quarter in cash and the balc in 1, 2 & 3 years with interest, giving a deed when the last payment is made.
JAP & Son

December 1, 1845
Thomas J. Coggeshall
Sir
Mr Phillips is absent from home and will not likely return before Thursday or Friday when he will give a reply to your letter.
JAP & Son

[The following letter is in Parker’s hand.]
December 5, 1845
Mr. John Brane Sir Your favour of 2d is before me in answer I to remark I have no mony to lett at present.
JAP

December 6, 1845
William Robinson Jr
Sir,
Your letter of the 4th inst addressed to our Frederick Parker is this morning recd and in reply have to add we have about 800 boxes sperm candles Crocker’s Brand of which we can send you 100 boxes, proportion of sizes at 25½¢ cash or agreeable to your memo at 26¢ which is as low as we have sold and we do not care to sell them at that. The proportion of sizes we should send @ 25½ would be as follows. 25 boxes 6s. 15 boxes 5s. 60 boxes 4s. 100 boxes @25½ cash 30 boxes 4s. 20 boxes 5s & 50 boxes 6s. 100 boxes @26¢ cash. We have no whale oil, and we know of none of your neighbours that we could induce to ship as your prices are too low, compared with this market. Whale oil of good quality is selling @ 32¢ cash. Neither my father or ourselves have any manufactured oil and therefore cannot accomodate you with a shipment. We paid 25¢ cash for what candles we have on hand.
JAP & Son

December 8, 1845
Messrs L. G. Hewins & Calvin Staples
Gentlemen
I have recd your note of 3 inst, in answer, I have to remark, I do not improve my lot neither have I done so since I owned said lot. I give you notice that I do not intend to improve said lot next adjoining Capt George Randall. I am at a loss to know by what authority you as Fence Viewer interfere in this matter and give this notice of the insufficiency of my fence, next adjoining Capt Randall. I have also given Capt R. notice, my intention to lay my wood lot open, or in other words I do not intend to improve said lot.
JAP
[Luther G. Hewins, groceries, 134 Purchase St., New Bedford; Calvin Staples, town surveyor and surveyor of highways]

December 8, 1845
Capt George Randall
Dr Sir,
I wish you to understand I am not improving my wood lot which adjoins your land Neither do I intend to improve said lot. My intentions are to let it remain open unimproved by me. I shall wish to be informed if the Fence Viewers have divided the fence between us.
JAP
[George Randall, merchant, 33 S. Sixth, corner of Walnut, New Bedford]

December 10, 1845
Ira Harris Esq. [Albany]
Sir
When the writer was in Albany you promised to obtain & send us the deed of the property we have in Rochester, but as we have not heard from you since, presume it has escaped your recollection. If you will bear it in mind and give it your attention we shall be greatly obliged. Please inform us if it is necessary we should make any arrangement in relation to the taxes on our land in Buffalo, and whether they have been regularly paid up to the present time.
JAP & Son

December 11, 1845
Messrs Wickes & Robinson
Gentl
Within the last few days the transactions in sperm oil have been to the extent of 2500 bbls @ 85½ 86 & 86½ with exception of a small lot very inferior which was sold @ 84. About 1000 bbls have also been sold in Boston at 85, 86 & 86½ and 1300 bbls arrived in Boston yesterday will most likely be sold at rather higher rates as the feeling appears to be favorable for an advance and we expect to see sperm oil 88 to 90 cents very shortly. None can be bot in this market less than 88 and but very little short of 90. Should you require any more sperm oil this winter Boston is your place to buy it and now is your time or when the Harbinger arrives and she is daily expected at Boston from Fayal with about 1000 bbls. Whale oil is very dull and sells at 31 to 32, none very handsome in market.
[no signature]

December 11, 1845
Messrs Samuel Judd’s Sons [New York]
Gent.
We have this morning bot of Mr. Richmond 700 bbls crude sperm oil @ 86¢ cash provided the quality is satisfactory and we are to examine it this afternoon. The oil is stored in a very cold shed is to be rolled out & filled up and is said to be handsome. If you want it, allowing us a coms of 1% please reply by return mail and you shall have it if unsold. The oil in Boston was sold @ 86¢ and some other sales for same vessel were made @ 86½¢. The lott of oil mentioned above several persons were anxious to buy and M. Richmond was offered the same price we pay by two or three persons but he had partially engaged to call on us before he sold and gave us the prefferance.

We find if we draw on you at 1 days sight the bank deducts 6 days interest, whereas a sight draft passes as cash. Therefore suppose it would suit you better to draw at sight in relation to which please inform us.
JAP & Son
[“A Sight Draft or Bill is one which requires payment to be made ‘at sight,’ that is, at the time it is presented to the person who is to pay it.” (Daniel W. Fish, A.M., The Complete Arithmetic, Oral and Written [New York and Chicago: Ivison, Blakeman, Taylor & Co., 1881], p. 89.)]

December 12, 1845
William Robinson Jr [Baltimore]
Sir.
Your favor under date of 9th was received last evening and as we did not conclude to accept your offer for the 100 boxes sperm candles we placed your letter to William Rodman in the Post Office. Within a few days there has been some little stir in the oil market and winter is held @ 88¢ cash, last sales 87¢. Whale S. Sea 30¢, N.W. Coast 32¢. Winter whale 42¢. Crude sperm 87 to 88¢.
JAP & Son

December 12, 1845
Messrs Samuel Judd’s Sons
Gent.
We wrote you a few lines yesterday in relation to a lot of oil which we were to examine and in fact had purchased provided the quality was satisfactory. We went into an examination of the oil yesterday afternoon and found it to be of inferior quality as to color, and therefore did not accept it. There is no dark oil in the parcel but it is mostly a very dark straw colour and some of it is rather strong. Should it not be sold and you want it we can buy it @ 86¢ but nothing less, we rather think however it will be sold today. Crocker is now examining it.
JAP & Son

December 13, 1845
Capt George Lawrence
Sir,
Enclosed we send you our final account with the ship Averick & owners, and also our account with yourself which shows a balance in your favour of $15.15. Please call and receive the same or send your order by some friend for it & oblige.
JAP per WP

December 13, 1845
Thomas J. Coggeshall
Sir,
I received notice yesterday that your account at the Commercial Bank were overdrawn. I expected you would have closed your a/c, at that bank, sometime ago, it is a matter of wonderment with the management of that bank, as well as the cashr & directors of the Merchants Bank, how it came to be so. Unless you change your a/c or close it at the Bedford Commercial Bank, I shall resign my directorship in said company. I understand you are making hoops and will have a large quantity on hand by spring. From the quantity now making and the small demand for hoops this winter will leave in the spring a surplus sufficient for our year’s consumption and the consequence will be a reduction in price. I calculate in the spring hoops will be bot and sold at a price even less than cost, therefore I recommend you to put your iron into some other articles. As to hoops, but few can be sold here for almost every person that owns a ship or a part of a ship has an agency for selling hoops.
JAP

December 13, 1845
Messrs Leach & Pierce [Plympton]
Gent,
I have bought ten bales of cotton at Providence which is at the Taunton Depot this morning which you will please send for. It is marked Plympton Cotton Mill it had been out in a rain. Ice has frozen on the bales for which an allowance is made by the weigh master. I want you to weigh the bales & report how it compares with the invoice weight. I bought it for first rate cotton. Please to let me know how it works, if it answers well. I can get winter’s stock of the same lott. If I can assertain the fact soon.
10 Bales New Crop New Orleans Cotton
Weighing 4584 to nett @ 8 ¾ cash
JAP per WP

December 15, 1845
Messrs Samuel. Judd’s Sons
Gent.
Your favor of the 13th is at hand and we take due notice of your remarks but must differ with you in relation to the course sperm oil will take: we expect prices will advance and should have bot the oil we wrote you about had the quality been satisfactory. It was sold on Saturday @ 86¢ cash and sales have since been made in Boston @ 86¾ to 87½¢. Seabury has bot several of the Boston lotts at prices not transpired but suppose 86½ & 87. Barstow of Mattapoisett was in our counting house on Saturday and proposed selling us 100 bbls sperm oil in Boston @ 87¢. We said to him if the oil was handsome he might ship it to you @ 86¢ or put it on board of a vessell for New Bedford, but suppose he will find no difficulty in selling it at 87¢. We have not had occasion to draw on you as yet but shall most likely be under the necessity of doing so in all this week.

There is no oil to be bought at present in New Bedford or Fairhaven @ less than 88 to 90¢.
JAP & Son

December 18, 1845
W. J. King Esq. [Providence]
Dear Sir.
I here enclose you J. B. Congdon cashr check on Suffolk Bank Boston for three hundred ninety 07/100 dollars which is the amt. of your bill of 10 bales cotton. I have not heard from my factory since I bought the cotton.
JAP
[James B. Congdon, cashier, Merchants Bank]

December 19, 1845
Harnden & Co.
Gentl.
Your letter under date of the 17th inst addressed to our J. A. Parker is recd. It would be quite out of the question to make any arrangement for the taking of passengers & freight by one of our whale ships to California as the between decks could not be occupied without leaveing out a great proportion of stores &c necessary’s for the whaling voyage. Ships have occasionally taken a few passengers say 6 or 8, and sometimes a few tons of freight to be landed at the Sandwich Islands, but in nearly every instance, it has been a great detriment to the voyage, so much so they almost invariably object to taking passengers at all. We have not handed your letter to any of our merchants, as we have stated above, knowing it would be of no avail.
JAP & Son

December 24, 1845
William. J. King Esq.
Sir
I find the cotton is as good as I expected, it works well. I did expect there would been an allowance on acct the wet in the covering of the bales they had been exposed to heavy rains and brot on deck, where the bales were completely soaked in water & frozen on the bales. When the covering were shipped if a small laying of cotton all over the bales were wet which has been picked off & dried to prevent damage. The weight of the bales barely hold out, or in other words lost weight. My foreman thinks from five to ten pounds allowance, should be made on each bale. I should myself rather had the cotton in good order than to have 10 lb allowance on each bale, however I shall leave it to your self to make such allowance as you think proper what shall I have. Ten bales more & what allowance & c.
JAP

December 25, 1845
Messrs Samuel Judd’s Sons
Gentl
Since my return I find about 600 bbls crude sperm oil had been sold, say 300 bbls @89 cents and the balc on private terms, suppose however at the same price, as the seller states he obtained more than 88¢. The Elisa Adams arrived Tuesday with 2000 bbls to Atkins Adams & others, which we should hardly think they would wish to store at present prices, tho holders talk now about 95 cts but think many of them would be glad to realise 90¢. Mr. Bartlett has not presented his bill of whale oil as yet.
JAP & Son

December 25, 1845
Thomas J. Coggeshall
Agt Dr. Sir
Above you have memo duties for brig Grand Turk by which you will observe that I have fod $31.50 which stands charged to “Parkers Mills.”
JAP per WP

December 26, 1845
Rodney King
Sir
We have your letter under date of the 15th inst and notice what you say in relation to the purchase of a lot of land belonging to us by way of taxes. In reply we have to inform you we have paid the tax regularly every year since we purchased the land, and have the State Treasurers receipts for the same the last dated Detroit 26th April 1845. therefore have not the least fear of any claim you may set up from your tax title as if the government have sold the land they have done so under an error. We have asked five dollars per acre for our land in Hillsdale Co, and think we should be willing to sell for that if any prospect of obtaining our money but do not wish to sell except a considerable part is paid in cash. If you improve the land, we shall make you accountable if in our power.
JAP & Son

December 26, 1845
Messrs Ogden & Jones
Gentl
We have a letter from Rodney King dated Rowland Dec 15th in which he states he has purchased the lot of land lying in that Town by way of taxes & ½ of N.W. ¼ Sec 7, Town 9. Range 2. We find on looking over our tax receipts the taxes have all been paid to 1844 and are at a loss to know why the above described property should have been sold. Will you please give us the necessary information, and if King has taken possession, take the proper steps to clear the premises. He states he has improved the lands.
JAP & Son

December 26, 1845
Mr. Barstow
Sir, Your favor 25th is recd. The bank is not discounting much at present. Next month we may discount small amts of business paper which is always prefered to other notes.
JAP

December 29, 1845
Messrs S & C S Tobey [Philadelphia]
Gentl
I have recd a check on Bank of New York for sixteen hundred nine dollars and nine cents being the amt your note due this day which I have cancelled & enclosed the same to you as directed by yours of 26th.
JAP

December 29, 1845
Albert W. Harris
Sir
I am in want of 100 mule spindles, similar to those you made for me last April or May (say 480 spindles for Plympton Cotton Factory at Plympton). Will you please forward them to Mr. William J. King Providence & request him to pay the bill and inform me by return mail when they will be delivered as I am in immediate want of them. I also want 100 bolsters with the above 100 spindles.
JAP

December 31, 1845
Messrs C. A. Heineken & Co. [Bremen]
Gentl,
We have not written you since reception of your esteemed favor of the 28th Octo, tho the writer has addressed a few lines to Mr Kreig & also a private letter to Mr Heineken. Enclosed please find your acct current for the past year which on examination we trust you will find correct, tho it appears we have in making the draft on Messrs F. Huth & Co [London] rather exceeded the sum due us, having taken into our calculation the draft which was afterwards cancelled. The nett proceeds of the £1000 Say $4854 50/100 dollars to your credit we stated in the writer’s letter to Mr Heineken. The draft drawn & remitted T. W. Ren & Co will of course appear in the rix dollar [reichsthaler] a/c. We take due notice of your orders in relation to any bills which may be drawn by the captains of your ships, and should any such appear they shall be duly honored. There have been some a/cs of the whale fleet which ere this I suppose you have noticed as we sent you a list or rather a paper containing the same. We regret to notice so bad a report from your ship Joseph Hayden, she being reported at the Sandwich Islands in Aug 27th with but 500 bbls. She must have left the ground when the season was not more than half finished. We are in hopes the report may not be correct, as unless Capt Parker has been compelled to put in, it is certainly very bad management, and different from the writers expectations, as he calculated you would have a good acct form the ship. The Gustav we are pleased to learn has up to July met with good success & we think will come in to the Islands with 4 to 5000 bbls, as yet we have no arrivals but shall look for the Trident early in February, should she come to this port, which we suppose Capt Black will do, as his instructions were to come to the U States if he could arrive in all Feby if not to go to Bremen with his cargo. We have not made any calculation in regard to the quantity of oil which may be expected in 1846. So few of the ships have as yet been reported, it could not be done with any degree of accuracy. The accounts we have had are considered as unfavorable, but should the ships meet with indifferent success, there will be as much oil as Europe & America will require. Should prices with you however go as low as 14 rix we should have no objection to join you in a speculation of 10000 bbls. The present price here is 30¢, but without much stock, manufacturers having bot considerable since we last wrote you. Bone is very dull @ 30¢, & S. Sea @ 33 to 34. We are of opinion it would be a good sale if you could sell your bone to deliver from ship Gustav @ 50 Rix, as we doubt if it will range above 30 cts next year, and there is now every appearance of its declining to 26 or 28 cents on arrival of the fleet, but it is one of those articles about which not much calculation can be made, being dependent on speculation, more than almost any other article tho it almost invariably pays a profit if purchased in April or May & sold in the fall.
Quantity of whale oil arrived this year:
273,000 bbls. Bone 3,167,000 bbls.
JAP & Son

December 31, 1845
Mssrs Hoffman & Dorrepaal [Rotterdam]
Gent.
We have your esteemed favor under date of the 14th Octo giving us the state of your oil market and requesting our opinion as to the course whale oil will hereafter take. Within the last few weeks the stock has become very much reduced and tho there has been imported 272,000 bbls against 264,000 in 1844, it has all found a market at a fair price to the ship owns. Tho as we anticipated a most miserable business has been done by shippers. At this time no accurate opinion can be formed of the quantity which may be expected to arrive next year, but few of the fleet as yet being reported, but such advices as have reached us are considered unfavorable. In any event however, we are not calculating but there will be a sufficient quantity for our own purposes & for export, and from the increase of ships it is but reasonable to suppose the stock will be as great next year as this, to which if we add the greater quantity in Europe, over last year (at this time) it is but reasonable to suppose prices will be lower in 1846 than they have been this year, and we rather expect it will decline to about 27 to 28 cents. It can now be bot at 29½ to 30 cts, but not more than 1500 to 2000 bbls could be obtained.
JAP & Son

December 31, 1845
Thomas J. Coggeshall
Sir
We have your favor under date of the 27th inst with invoice of 38 tons 15 cwt of hoops for Emily & Elisa which have been placed in store and will be sold the first opportunity. At present there is very little demand and not much if any will exist before April, the coopers mostly being supplied and at present there are no ships fitting. You may place the hoops to a/c of J A Parker & Son tho we think it will be for the interest of the Parker Mills if you appoint some other concern as agents, as we should make but very few sales in comparison with others who would give it more their attention. Our J. A. Parker has offered the agency to Mess Swift & Allen (Tobeys agents) and it is rather our opinion they will accept of his proposition provided they can shake off Tobey. We are of opinion they would sell their proportion but there are so many agents in New Bedford, the sales cannot be very large by any one concern. We rather apprehend there will be a decline in price at present they retail at 90$ 6 months. We take due notice of the enclosed for our J. A. Parker say thirty one & 30/100 dollars. The hoops are considered very handsome.
JAP & Son

December 31, 1845
Messrs Samuel Judd’s Sons
Gentl
Enclosed you have you a/c current for the past six months, in which should you find any errors please report. No change in the oil market holders in general exact 90 cents at which as yet no transactions have taken place. It is rather our opinion Atkins Adams would not refuse a direct offer of 88 cents taking the oil as filled when landed about a week since. We shall draw on youat sight for 3 to 4000 dollars on Friday next.
JAP & Son

December 31, 1845
Messrs Wickes & Robinson
Gentl
Enclosed you have your a/c current for the past year which if correct please make your entries to correspond. Nothing new in the oil market. Holders remain firm at 90 cents, which price purchasers do not feel inclined to buy, the highest price yet having been paid being 89 cents. Whale oil of middling quality may be bot at 30¢ but our market is quite bare of handsome oil of this description but arrivals may be looked for early in Feby. We expect the Trident say about the 15th of Feby.
[no signature]

January 5, 1846
Thomas J. Coggeshall
Dear Sir
On takeing up your a/c this afternoon for the purpose of makeing the entry on my books, I discovered an error, which Mr Phillips overlooked this morning viz, in your a/c, you credit me with interest on $4000 (half consideration of deed of ¼ Wareham property) from Jany 1st 1845, to Sept 15th 1845 = 8 14/30 mos $69.67¢, which should be $169.33¢. diff in my favor $99.67
Int on same from
Sept 15th to date--------1.83
Due me----------------$101.50
which amt if you find correct, you will please remit or send w/ your due bill for the same
JAP per WP

January 7, 1846
Samuel Judd’s Sons
Gent.
There were sales yesterday of 2200 bbls sperm oil @ 90¢ cash and the same price is offered for other parcels and refused. The sale was made by George Howland as follows. Say 1200 bbls to Alexander Gibbs, report says for Charles Leonard of your city to be manufactured here, and 1000 bbls to Oliver Crocker. The sales last week were about 2000 bbls for prices of which we refer you to the shipping list. There has also been considerable doing in whale oil at 30¢ all which could be bought at that price having been purchased. George Howland has sold all the oil he has for sale, and the quantity now on hand is unusually small. In fact we know of none in New Bedford and but a small stock in New Bedford Fairhaven for sale, most of which is held by Sawin & Atkins Adams.
JAP & Son
[George Howland, merchant, president, Bedford Commercial Bank]
[Alexander Gibbs, merchant, New Bedford]
[Oliver Crocker & George O. Crocker, merchants, 7 Commercial Wharf, New Bedford]

January 7, 1846
Messrs Wickes & Robinson
Gent.
There were sales yesterday of 2200 bbls sperm oil @ 90¢ cash for manufacturing and the same price is offered for other parcels in market and refused. The stock is now reduced unusually low, we are not aware of there being any sperm oil for sale in New Bedford, and but a very small stock in Fairhaven, most of which is held by Atkins Adams & Mr. Sawin. There has also been some stir in the whale oil market within a few days, about all having been bought up at 30¢. Our opinion is there is not over 4000 bbls sperm oil for sale. We shall have about 500 bbls next month per ship Coral & Trident. Sperm oil will not be any lower for several months in our opinion, and many think will advance by March to 95¢ or 1$.
JAP & Son

January 7, 1846
Messrs Leach & Pierce
Gentlemen.
On the return of Mr. Phillips from Taunton, I wrote to Albert W. Harris of North Scituate Rhode Island about makeing the mule spindles &c, and yesterday recd his reply. He says that he has forgotten about the size of spindle and wishes me to send him one as a pattern, also says that he cannot make them very soon, not short of two months. I want you to send up a pattern spindle by the stage, and if none can be found in Providence, will send it to Mr Harris to have them made by him as soon as possible. You will not of course do any thing to the mules, until the spindles are ready.
JAP per WP

January 1846
Messrs Samuel Judd’s Sons
Gentt
We shall have occasion to draw on you under date of the 13th at sight for the sum of five thousand dollars. No transactions in sperm oil since we last wrote you, a sale of about 800 bbls whale was made yesterday at 30 cents, which embraces all in market, except a lot held by Capt Burden of Fairhaven, which has been stored about two years, and is not for sale at present prices.
JAP & Son

January 12, 1846
Mr. Louis Spanier
Sir,
We have your letter under date of the 6th inst and in reply have to state we have only sold 7 bbls of the lot of vinegar sent us last August, and there is no prospect of selling the balc before spring. We sold what we have made sale of @ $2¾, but the price is now only $2¼ at which it is very dull.
JAP & Son

January 14, 1846
Messrs Soutter & Bell
Gentlemen
Above we send you our draft at sight on Messrs Samuel Judd’s Sons New York for eighty five 47/100 dolls, it being the final dividend due you from the estate of Alexander H. Seabury.
JAP & Son per WP

January 14, 1846
Thomas J. Coggeshall
Sir Your favor of 12th with check for 101.50 is recd, which balances the error in your a/c & your favor enclosing note for discount of 4000$ is at hand. The Merchants Bank will not discount a corporation note without an endorser therefore the bank declines the proposition. If the not was such a one as the bank would receive it could not be done, for the bank cannot supply the wants of its customers at this time. The note can be negotiated by an individual @ 1% and the amt remitted you on Tuesday next as per my directions.
JAP

January 16, 1846
Mr. E. C. Sedgwick
Sir, Agreeable to your request in yours of 5th December 1845, I enclose one dollar for my subscription for “Mothers Magazine.”
JAP

January 16, 1846
Murphey & Howe
Gent,
We have your letter under date of the 2d inst, and agreeable to your request send you a deed executed to Hannah Stetson and you will therefore manage the business as you think most proper for our interest, taking of course a proper document back from Mrs. Stetson on delivery of the deed. We wrote you under date of the first of December forwarding the receipt for taxes in Munroe County for 1843, to enable you to collect the taxes twice paid which together with the other receipt previously sent please return when you have used them for the purpose for which they were sent.
JAP & Son

January 16, 1846
Abner Osborn Esq.
Dr Sir
The object of the present is to enquire if you have any sperm oil for sale and your lowest price for 6 or 800 bbls. cash.
JAP & Son

January 16, 1846
Oliver C. Swift Esq.
Sir.
At what price will you sell us 6 or 800 bbls crude sperm oil to be delivered and filled at the time of delivery.
JAP & Son

January 17, 1846
B. Fearing Esq.
Sir,
I here enclose a line recd from some unknown person believing you may know or satisfy yourself who is the writer of the above. I have no particular object in knowing who is the writer more than to know who it is from. I should like to have a line from you (which shall be entirely confidential) how things are progressing in manufacturing. When last there I were told you were sick a bed. I discovered there were a large bill for agencies. After paying them all other expences, it appears to me the manufactured articles would cost more than it did when we run the works at Lionel & C & Co.
JAP

January 19, 1846
Messrs Samuel Judd’s Sons
Gent,
Since your Mr. Penniman left no transactions to our knowledge in sperm oil tho we understand over 91¢ was offered Davis for the Westport oil, by some person in New Bedford on Saturday last. do not think he would sell even at 92¢ at present, has been in the counting house several times, most likely to assertain if you left any instructions with us, in fact he asked us the question. Bartlett has bought the oil at Falmouth at 90¢ cash to be delivered on Wednesday next. He states it is very handsome and that there is a sloop which will take it to New York without delay. The writer has talked with him about sending it to you and offered him the same you paid at Westport, which he declined, but it is rather our opinion he would sell it at 91¢ tho he does not offer it at that. The schr Augusta is taking on board the oil at Fairhaven @ 17¢ freight, but no vessell can be obtained to go to Westport & if one could be had the freight would be 30 to 40¢ pr bbl. Seabury, it appears laboured under a mistake, he supposed there would be 1000 bbls at Westport less than which it would be no object and besides he now states his schr is too long, she would be unable to get into the harbour, unless the wind was fair. We have said to Mr. Bartlett he had better send his clerk to Westport and endeavor to make some arrangement about the sloop there, as there is very little chance to obtain a vessell here. If the Republic had a master we should send him round and settle the freight afterwards as we know you are anxious to have the oil, but Capt. Sowle is sick, and she would loose money even @ 40¢ pr bbl, unless some change should take place in the weather. We have heard there were several sloops in Fall River and as that harbour is open we have sent over there to assertain if one could not be had & Bartletts man will go to Westport tomorrow. Should the weather continue cold as it now is our harbour will be closed tomorrow, it is frozen up on Fairhaven side now, and it is very doubtfull if the schooner gets out after being loaded, in fact she would have found it very difficult to have got to Fairhaven, had she not gone over on Saturday.
JAP & Son

January 21, 1846
Capt Jeremiah Brightman,
Sir,
We understand from F. [T.?] W. Mayhew Esq. that if you can agree with a capt for the sloop A. M. P. you will send him to New York, with the balance of the oil belonging to Judd’s Sons (after the Alice is loaded) The freight to be 30¢ per bbl. We are willing to give you the 30¢ per bbl, and wish you to commence loading immediately and hurry onward as fast as wind & weather will permit. If you cannot make your arrangements to take the oil immediately, please inform us by return mail, as we may make an arrangement with some vessell here to stop and take the balance.
JAP & Son per WP

January 21, 1846
Messrs Wickes & Robinson
Gent,
Within the past week about 4000 bbls sperm oil have been sold @ 90, 91, 92 & 93¢ cents, at which latter prices there were sales yesterday say 150 bbls @ 92¢ & 600 bbls @ 93¢. The price is now firm @ 95¢ and most likely will be sold at that price within a few weeks. Most of the holders ask $1 and will not sell for less. Of whale oil the market is quite bare, only being a small parcel of N. W. Coast for sale say 3 or 400 bbls which is held @ 36¢, and cannot be bought for less.
JAP & Son

January 21, 1846
Messrs Samuel Judd’s Sons
Gent,
We wrote you on the 19th inst. since which some transactions have taken place in sperm oil at higher rates said to be for the English market. 150 bbls sold by Capt. Cushman @ 92¢ and the lott that Sawin had say 6 or 800 bbls @ 93¢ the purchase was made by Warren Delano of Fairhaven. We sent a man to Westport yesterday and also one to Fall River. Finding there was no prospect of obtaining a vessel from here to take the oil, for which we have charged you in a/c this date $5.dollars. The Senator is loaded and the Alice Capt Gifford has agreed to commence loading this day freight to be 30¢ per bbl. There is another sloop there (the sloop A. M. P.) Capt Mayhew thinks will take the balance about which we shall know tomorrow. Mr. Mayhew has this day drawn on you at one days sight for the amount of his bill of oil and on the other side you have it receipted. The Augusta is frozen in, but as the weather has now become moderate again think she will be clear of the ice in a few days. Enclosed you have bill lading of the oil on board Io vessell. Sperm oil cannot be bought less than 95¢, and not much at that. George Howland asks $1. Atkins Adams $1. Rather think Davis of Westport would accept 95¢ & Mr. Bartlett might take 93 or 94¢. We shall have occasion to draw 1 to 3000 dollars in all this week, perhaps tomorrow. Money is very scarce here, our banks do not discount any thing. Davis was offered by William Rodman 91½¢ on Saturday last, so says ? may have.
JAP & Son
[Ivory H. Bartlett, merchant and dealer in oil, 2 Merchants Wharf, New Bedford]

January 22, 1846
Messrs William J. King & Co.
Dear Sir,
Your favor 21st is received. Contents noticed. Messrs Thomas & Dow of this place are merchants here and I believe doing a good business and of good standing and in good credit. I also will observe I believe you are perfectly safe in giving them such credit as they may require & will find them punctual in all their engagements.
JAP
P.S. How stands the price of cotton comparing with the time when last at Providence.
[Sylvanus Thomas and William F. Dow, wholesale dry goods, 16 S. Water, New Bedford]

January 23, 1846
Messrs Samuel Judd’s Sons
Gentt
We have your favor under date of the 21st only received this forenoon mail of yesterday not yet arrived (1 oclock PM). We hope our letter of the 21st came to hand in time to prevent the remittance for Mr Mayhew, as on that day we sent the bill receipted and he drew for the amount; have not heard from Westport in relation to the sloop we expect to take the balance of your oil, but Mr Mayhew left here this morning and will endeavour to have the oil sent forwd immediately. The Augusta is frozen in solid, and no chance of her getting out for two weeks unless cut out, as our river is frozen over very hard indeed and the ice is very thick. Sawin did not sell his oil to Delano, it was sold to Mr. R. Rodman for Hatch of your city 1000 bbls say 900 @ 93 and 100 inferior at 92 oil not filled but the purchase to have an allowance of 2 pr ct. Atkins Adams sold 200 bbls supposed at the same price but the terms are not public; to which if you add the lot sold by Capt Cushman make the sales about 1400 bbls since Mr Penniman left. In a settlement with our J. A. Parker we have to pay him $35000 dollars and have this day credited you with the amount as cash &@ 31.45 and wish you to make the same entry on your books charging us with the above and placing it to the credit of our Senior by which we shall be greatly obliged.
JAP & Son

January 26, 1846
Messrs Murphy & Howe
Gent,
We wrote you under date of the 15th instant enclosing deed of the parcel of land occupied by Hannah Stetson, but on Saturday recd a letter from Mr. Williams stating it was necessary to have the deed seal & certificate of the clerk of the Co. Courts attached, in consequence of which we have made out a new deed exactly simelar to the other with the above exception which we hope will arrive in time for the trial. Mr. Williams writes us you wish the bargain consummated between us & Mrs Stetson, but we do not wish a mortgage taken with that understanding as the amount he was to receive is not half its value; however we wish you to act for our interest in the business and inform us the result. Why would it not answer to take a mortgage and for you to hold the same till after trial, and then give it up and take back the deed, or let Mrs Stetson receive the deed we enclose and take a deed back from him and have them both recorded.
JAP & Son

wrote I. Bartlett & S & C S Tobey

January 26, 1846
William Robinson Jr. [Baltimore]
Sir.
In a letter addressed to our Frederick Parker under date of the 21st inst, you wished us to purchase for your a/c, 200 half boxes of candles if to be obtained @25½¢, cash. We have made enquiry and find some of our manufacturer’s have the candles made but not the boxes. The lowest offer we can obtain is from Edward M. Robinson which is 25¾¢ cash, the candles to be packed as soon as the boxes can be made, most likely the delivery would be in about ten days from the time we should agree to take them, after which you could not calculate on their coming to hand short of three weeks should it be necessary to ship them by way of New York, and it is very uncertain if they can be sent direct. Our harbour at present is closed with ice but we are of opinion may clear by the time we receive your answer, as the weather is now quite moderate, a continuance of which for two or three days would soften the ice so as to make the harbour accessable. Should there not be a passage out, the candles might be sent per railroad to Boston & from thence to Baltimore which we should think would be the better way if you conclude to take them, as a vessell might be two weeks at this season of the year in going to New York. If we could have purchased the candles at your limits, we should have done so and had them in readiness as soon as possible. We have no refusal of the candles, Mr. R. being unwilling to give it, but there is not much doubt but we can buy them a week hence as well as today. We are pleased to learn you have made an arrangement with Edwards and have no doubt but he will give you satisfaction.
JAP & Son
[Edward M. Robinson, I. Howland Jr. & Co., 3 Commercial Wharf, New Bedford]

January 26, 1846
Messrs Leach & Pierce
Gent,
Above you have a bill of three bbls of fall oil sent to Taunton as requested. Amt to your debit $90.70 as cash. The oil was sent up to the depot early this afternoon and will probably be in Taunton this evening. The price of oil has advanced since I sent you the last two bbls. 90¢ is now asked all over town for this kind. Generally, oil is sold for cash & when time is wanted, the interest is charged for that time, so that there is no real advantage in purchasing on time. Mr. J. A. Parker is in Boston to day and if he can find any cotton that suits will purchase some & send by way of Plymouth.
JAP per WP

January 27, 1846
Messrs Samuel Judd’s Sons
Gent,
Since writing you on the 23d we have your favor of under date of 22d. The only transaction in sperm oil since the purchase made by Rodman & Delano is a sale yesterday of about 5,000 bbls to Hastings of Boston @93 cents cash which appears to be as low as it can be purchased. Hastings tried the market thoroughly and the result was as follows George Howland would not sell, Atkins Adams’ price was 95¢; the lott he bought was from the Hesper’s cargo. We have received a letter from Westport and the sloop A. M. P. will not take the balance of the oil left after loading the Senator & Alice at a price we should feel justified in paying. Mr. Mayhew writes the sloop will go to New York for $100 to pay which there will be about 195 bbls of oil belonging to you & 45 bbls to Mr. Hillman of your city. We replyed to the letter stating we should not feel authorized to pay so high freight, but if there was any one disposed to put on board100 bbls additional @ 90½¢ they might do so and send the sloop off. The Alexander arrived last evening with 2250 bbls sperm oil to J. A. Parker and we suppose it will be a verry nice cargo judging from the Cargo Capt Dornin brought in the voyage it has all been taken on the coast of Peru.

We have this day drawn at sight favor of James B. Congdon cashr for 1000$. The Augusta is clear of the ice and will sail first wind. You will please pay Capt Brown five dollars over & above his freight we having agreed to contribute the above sum towards cutting the schr out. The Westport sloops have not sailed as yet unless they left yesterday or this morning.
JAP & Son

January 27, 1846
Messrs Wickes & Robinson
Gentt
The object of the present is merely to state we shall hereafter be unable to negotiate our drafts on Albany on the same terms as heretofore, the bank having usually placed them to our credit as cash the day they are payable in your city. The cashier has this day informed us he cannot place the drafts to our credit until 6 days after being paid, as the bank in New York does not credit them with the amount before that time. The last draft we have drawn becomes due on the 4th of February after which you must either remit or make some other arrangement if you wish to save the 6 days interest. There was a sale of 5000 gallons sperm oil yesterday at 93 cents cash most holders are however firm @95. The ship Alexander belonging to our J A Parker arrived last evening with 2250 bbls sperm oil all of which was taken on the coast of Peru and we expect will be a first rate cargo.
JAP & Son

January 28, 1846
William J. King & Co
Dear Sir’s.
I want you to send me to Taunton Depot, for Plympton Cotton Mill to be so marked ten or fifteen bales New Orleans Cotton simelar in quality to that I bought from you; I hope at a little less price say 8½¢ however I leave it to you to select the cotton and price; The last lot I believe I wrote you, worked well; I hope I shall have the quality & price satisfactory to save my coming over to select for myself. I formerly sent to Messrs Chapin & Co. and were well satisfied with those gentlemen’s selection &c. Please to forward it without delay & forward your bill & I will remit you the money &c.
JAP

[The following letter is in Parker’s hand.]
January 28, 1846
Messrs Leach & Pierce Your favour 24th is recd your oil is sent to the Depo on Monday I have order Ten or 15 Bales Cotton to Taunton Depot for your use.
JAP

January 29, 1846
Messrs S & C. S. Tobey
Gentlemen,
Yesterday I received your favor of 26th inst, with draft on H & Randall for $198.38, which was paid on presentation; and this morning your favor of 27th with Mr. Richardson check on New York Bank for fourteen hundred ten 72/100 dollars came safely to hand. Enclosed please find your note for sixteen hundred nine 10/100 dolls, due this day, cancelled by the two remittances above noted.
JAP per WP
[Edward P. Haskell & Charles S. Randall, merchants, Fish Island]

January 29, 1846
Mrs. Eliza W. Russell
Your letter of 23d Jany came to hand yesterday. Enclosed we send you thirty dollars on account of J. S. Russell on our ship Young Phenix.
JAP & Son per WP

January 30, 1846
Messrs C. A. Heineken & Co
Gentt
Referring to our respects under date of the 31st of December in which we inclosed a/c current for the past year, showing a balance in your favor of $1338 8/100 dollars, we have to acknowledge none of your favours; the writer however per last steamer came in possession of Mr. Heinekens private letter which has given us all much pleasure. Up to the present time about 150 of the ships on the North West Coast have been reported, but very few of which have meet with good success, several having obtained no oil, and quite a number not more than 2 to 500 barrels. The average is only about 900 bbls to a ship, there are yet more than one hundred ships to be heard from untill which accounts reach us it is impossible to make any calculation of the quantity which may be expected the present year; and even when they shall be reported an account as accurate as heretofore can scarcely be expected, as the ships being partly full it is uncertain if they will return or refit and remain another year. We regret your ships have not been more successfull, tho the Gustav has done equally well with other ships which sailed from this country about the same time she sailed from Bremen. We are of opinion (as the writer always has been) that large expensive ships will not make any money on a long run, and it looks now as if the above opinion will soon prove correct. In consequence of the unfavorable reports from the fleet Mr. Rodewald from New York has bot up all the whale oil in this market at 29¼ to 30 cents in all about 2500 barrels, which leaves our market quite bare untill we have a new supply from fresh animals. Whale bone has also felt the effect of the news, tho no advance has taken place but holding exact 32 to 33 cents and it cannot be bot for less at present. In our letter of the 31st of December we stated we should have no objection to join you in a purchase of 10000 bbls whale oil at 14 rix. We should now like to be interested in a purchase as above at 14½, and if not to be had at that should be willing to join you in a purchase of 5000 bbls at 15 rix as an advance may be calculated on to a certainty in this country 32 cents being offered for the cargo to arrive. Our J. A. Parker has had a very good voyage within a few days ship Alexander with 2300 sperm the price of which is 93 cents cash. Under date of the 2nd inst we paid Capt Parkers wife $50 dollars.
JAP & Son

January 30, 1846
Messrs Frederick Huth & Co. [London]
Gent.
Since writing you under date of the 30th of October we are regularly in receipt of your favor’s to the 3d inst. and please accept our thanks for keeping us regularly advised of the state of your market for oil & bone.

Since the first of December there has been (in this country) a much beter feeling in the article of oil’s and sperm has been gradually increasing in value untill large operations have taken place at 93¢, purchases mostly having been made by manufacturer’s, & but a very small quantity for shipment. The stock has now become reduced to a few thousand barrel’s, and with the short supply which may be expected in 1846, it is not likely to decline much if any during the year; but a very small quantity will be taken for the English market, as the importation will with the stock now on hand, scarcely be requisite for our own supply. We wish your the oil in your hands held as before, @£86 and the bone at £270. Whalebone continue uncommonly dull, but we are of opinion a better feeling will spring up in the course of the year. The fisherys on the North West Coast having been very unsuccessfull, the average to a ship being but 2/3 of the last season.
JAP & Son
[“Frederick Huth first established his own business in Corunna, Spain, in 1805. He came to London in 1809 and set up business as a merchant. In 1814 he took John Frederick Grüning into partnership and the resulting firm, Huth & Company, was formed. Throughout the nineteenth century the firm is described in London directories as ‘merchants’; only from 1904 is the description ‘bankers’ added, although it is clear that the business always included banking. From 1912 the firm had a fur warehouse; it also had a tea warehouse from 1921. In 1936 the company was dissolved: the banking business was acquired by British Overseas Bank Ltd., and the fur business by C. M. Lampson & Co. Ltd.” Finding aid, Frederick Huth & Company Archives, University College London.]

January 30, 1846
F. G. Kidder Esq.
Sir, We have 200 half boxes sperm candles which we wish to ship to Mr. Robinson of Baltimore per first opportunity. The candles will be in readiness to leave here per railroad Tuesday afternoon and be in Boston Wednesday morning. Please engage freight for them and write us word by Monday mail the name of the vessell, rate of freight, and when she will sail. He is anxious to have the go per first vessell being in a great hurry for them. Sale of 300 bbls sperm oil yesterday @ 93 cents.
JAP & Son

January 30, 1846
William Robinson Jr.
Sir
Your letter under date of the 28th inst is at hand and we have bot the candles to be delivered on Tuesday next in time to ship by the cars for Boston in the afternoon of same day, so that they will be in Boston on Wednesday morning. We have written Mr Kidder to make enquiry, when there will be a vessell to leave, but could not wait to obtain his reply, as in that case it would delayed the delivery of the candles. I notice the Boston paper’s say the packets leave every Saturday. I hope the candles will be in time.
JAP & Son

February 2, 1846
William Robinson Jr
Sir
We wrote you under date of the 30th of January informing you of our having purchased the candles, and have since received your favor of the 29th stating you did not wish the candles. We have called on Messrs I. Howland Jr. & Co and could have made the contract void or taken the candles in whole boxes had they not got the boxes made and the paper cut on which account we shall be under the necessity of receiving them. We shall not ship them by way of Boston as you are not in a hurry for them, but unless you direct otherwise they will be sent by the Emeline or Industry both of which schooners we understand are to be put up for Baltimore to sail in about a week. We notice your remarks in relation to candles, and if we can induce any of our friends to ship shall do so tho they prefer selling at home and they have had no difficulty in doing so latterly, the price having got down so low there has been a pretty good demand. Asking price 25¼ to 25½ cash think however they can be bot at 25. Winter sperm holders are neither inclined to sell or ship 90 cents cash is freely offered and 150 bbls were sold last week at the above price.
[no signature]

February 2, 1846
Samuel Judd’s Sons
Gentt
We wrote you under date of the 27th ulto informing you of the sale of oil at 93 cents at which price within a few days Atkins Adams has sold 300 bbls to Andrew Robinson & Mr. Bartlett the 500 bbls he bot at Falmouth to Samuel Leonard. There was also a sale in the early part of last week of 150 bbls inferior quality @ 91 cents the purchaser taking the oil as filled last summer. The Senator & Alice only left Westport on Thursday last but we presume are in New York by this date the wind having been favorable, have not yet found any opportunity to ship the ballance of the oil.
[no signature]

February 3. 1846
Messrs Ogden & Jones
Gentt
Your letter under date of the 15th inst is duly received and we notice your remarks in relation to land in Hillsdale County which on reference to our papers we find to be quite correct; of which we became convinced shortly after we wrote you and employed Mr Williams to get up the tax title, and we understand it is to be contested on the 6 of this month. We also recollect you stated to us the sum in the State Treasury of Michigan which would be paid over to us on our making proper proof that we are entitled to it. We notice your having drawn on us for the sum of $155 37/100 dollars which draft will be duly honored on presentation; also find enclosed in your letter the tax vouchers for 1845 in Illinois & Ohio. When you have occasion to write us please state what document it will be necessary to forward in order to collect the $30 us in case we loose the suit it may be as well to collect the amount.
[no signature]

February 3, 1846
Messrs Samuel Judd’s Sons
Gentlemen
Your esteemed favor under date of yesterday is at hand, and we are rather surprised you have not received any of your oil, as we noticed the Augusta was in New London on the 25th. Our Jonathan A. Parker takes due notice in relation to drfts. Should he have occasion to draw, he will inform you, will not wish to make any drafts for the present. The Alexander’s cargo is landed & we shall commence filling it up tomorrow, have as yet not filled a cask of it, have examined some 30 or 40 casks and should think it a first rate cargo, about simelar to his last cargo. If you wish to purchase you can have 1000 bbls or the entire cargo parcel @ 92¢ cash to which please give a reply as soon as convenient. We intend the above offer to apply if the oil remains unsold and an answer is given in a reasonable time.
JAP & Son

February 7, 1846
A. W. Harris
North Scituate
Sir, On the 21st last month Mr. Thomas forwarded you a sample spindle, I hope I shall find the spindles finished as I am suffering every day for the want of them; on the receipt of this it will be a great accomodation to me if you can forward the spindles soon to this place. Please to write me on receipt of this what I can rely on: I will remit the amt to Providence as you may direct.
JAP

February 4, 1846
William Robinson Jr
Sir
On the other side please find Invoice of the 200 half boxes sperm candles which will be shipped on board the schooner Industry to sail about next week at this time.
[no signature]

February 5, 1846
Samuel Judd’s Sons
Gentt
We have your esteemed favor under date of yesterday and notice your acceptance of J. A. Parkers offer for 1000 bbls ship Alexanders sperm oil of which we shall have about that quantity filled this day, but shall of course give you a fair proportion of such as is filled first & last. Shall let the Republic take a load and charge you the same freight paid on the balance. If you wish the Republic or the vessel taking the remainder of the oil to go to Westport we can make such an arrangement therefore if you wish any thing done in relation to that oil please write. If the Alice will take it next trip it will be better to have it shipped by her if you are in no hurry for the oil. Capt Sowle will commence loading Saturday or Monday morng. There have been no transactions in sperm oil this week to our knowledge rather more disposition to sell but they all ask 93. George Howland wishes to sell 1000 bbls the Vineyard folks would like to sell & also Atkins Adams. Do not think our J A Parker wants sell any more at present. Sale of 200 bbls N W. whale oil very handsome at 36 cash. Please not mention the price of the sperm oil as our J. A. Parker does not wish it public.
[no signature]

February 5, 1846
G. H. Lemist [New York]
Sir
We are this day in receipt of a letter from your firm inquiring at what price we can sell you a lot of whale bone. We have about 7000 pounds of the same parcel which we sold Mr Dutton a part or all of which we should sell this day at 33 cents and presume it is at least one cent per pound less than you can purchase at New York. We are informed the article was sold last week at 35 cents. We could have sold what we have on hand a few days since at 32 cents, the applicant wishing to buy it on a New York order. We should be pleased to sell you but the above price is the very lowest.
[no signature]

February 6, 1846
Messrs S & C S Tobey
Gentt
I have your esteemed favor under date of the 3d enclosing a/c sales of whale bone & a/c current both of which are correct. On the other side please find shipment a/c, & my a/c current made up to the 29th of last month showing a balance of $740 92/100 dollars due me under that date to which add 4 mos 3 ds int 15 19/100 “[dollars] and send me your note for $756 11/100 the amount of which I will acknowledge by forwarding my a/c closed. As it regards whale bone we are unable to say if we have any for sale or not; have on hand a few thousand pounds of good fair bone for which we have given terms to a manufacturer’s in Boston and shall know to-morrow if he takes it. We have not given any refusal but prefer to hear from him before giving terms to any other person; should however not take less than 34 cents. Mr. Bartlett bot 5000 pounds a few days since of E. C. Jones at 31 suppose P Morgan would sell @ 32½ & Alex Gibbs has a lot which Mr Bartlett thinks he would sell at 32½. If it would suit you equally well to make your note payable in New Bedford it would be rather an accommodation to me, in which case you might deduct the number of days it would take to remit and should it cost anything to purchase a draft I will pay the same. It is however no material consequence if it suits you better to have it payable in your city.
[no signature]

February 9, 1846
Messrs Cooper & Giraud
Gentt
At what price can you send us 200 bbls new New York State prime pork & 200 bbls first quality new mess beef payment to be made by our draft on S. Judd’s Sons @ 60days adding interest or cash as we prefer? We do not wish to purchase unless we can obtain a superior article and should prefer waiting if you think provisions are likely to be lower two months hence not being in want of the above for immediate use.
[no signature]

February 10, 1846
Messrs Wickes & Robinson
Gentt
This will be handed you by H. P. Barnes in whose favor our J. A. Parker has this day drawn on you for the sum of $1000 at sight. We have sold Messrs Judd’s Sons the thousand barrels sperm oil from ship Alexanders cargo at 92 cents cash and have about 1300 barrels remaining which you can have or any part of it at the same price if unsold. The cargo is handsome and would suit you. There have been but few transactions in sperm oil the last week. A sale of N W whale oil was made a few days since at 36 cents. Most likely we shall have arrivals of whale oil in a few days and think the price will open at about 35 cents. We can make no other arrangement with the bank different from what we have written you.
[no signature]
[“A Time Draft or Bill is one that requires payment to be made at a certain specified time after date, after sight.” (Daniel W. Fish, A.M., The Complete Arithmetic, Oral and Written [New York and Chicago: Ivison, Blakeman, Taylor & Co., 1881], p. 90.)]

February 11, 1846
Messrs Samuel Judd’s Sons
Gent,
On the other side please find bill of oil of which 744 bbls are on board sloop Republic and the balance on board the schr Louisa Beaton both of which vessells are ready to leave the first oppertunity, Capt Sowle having been ready since Monday. No change in the oil market, there has been for a few days rather more disposition to sell untill yesterday, when holder’s became more firm on account of the war feeling. Seabury is in the market but appears to be limited at 90¢. We may have occasion to purchase 400 bbls provisions to come by Capt Sowle, in which case we shall wish to draw on you for the amt.
JAP & Son

February 11, 1846
William Robinson Jr
Sir
We wrote you under date of the 4th inst since which your esteemed favor of the same date has come to hand, and had it reached us one day sooner we should have sent the candles to Boston, and they would now have been half way to Baltimore; but your letter only being received on Saturday we could not send them to Boston before the afternoon of that day in which case they would not have been shipped before Monday. As there was no vessel to leave Boston before Saturday next we concluded to send them by the Industry; the owner engaging she should sail this day, but as usual in such cases promise amount to nothing, they however say she will sail tomorrow, but we calculate Friday or Saturday will be as early as she will leave. We regret your having stated to us you had bot the candles in Baltimore as we did not hurry the shipment which will prevent your receiving them in time. We think however you may expect them by the 25th but the chance is very small for that coming to hand by the hand. The writer wishes you to send him two bbls of first rate hams when an opportunity offers should prefer part of them of small size and the remainder of middling size. Since writing the above your letter of the 9th addressed to E L Coggeshall has come to hand and in his absence we have opened the same. In regard to a remittance in sperm oil we can only say in case of your shipping we will sell it to the best advantage and place the amount to your credit. The oil at Fairhaven has been sold at 31 cents and 100 bbls since resold to Parkhurst suppose at 33 cents. We have not seen R. A. Palmer but shall request them to write you in relation to the candles. Edward leaves this afternoon for Boston. Sperm oil dull at 92 cents probably 90 cents will be the extent we can obtain. Enclosed please find bill lading.
[no signature]
[Richard A. Palmer, R. A. Palmer & Co., commission merchants, 13 Middle Street, New Bedford]

February 13, 1846
Messrs Cooper & Giraud
Gent, We have your letter under date of the 11th inst, but as provisions are somewhat higher than we anticipated and as you expect a decline in pork, we have concluded not to purchase. E. M. Robinson informed us, he saw at your place a very handsome lott of mess beef for which you asked $7.75, at which price we should be enclined to buy 200 bbls.
JAP & Son

February 13, 1846
Wrote S & C. S. Tobey & sent account current
FP

February 14, 1846
Messrs Brewer & Co
Gentlemen,
Your favor of 13th inst, soliciting consignments of oil, is recd. In reply, I have only to say that it is our usual practice to sell our oil in this market and never make consignments of it to any place for sale on commissions, except occasionally a lott of crude whale oil to some southern post.
JAP per WP

February 14, 1846
Messrs Lemist & Atkinson
Gentlemen,
We received a letter from your firm in the early part of the month, asking at what price we could sell you a lott of whale bone and requesting us to write Mr. Lemist at New York. We wrote Mr. L. on the 5th inst, offering him the bone @ 33¢ and have this morning his reply in which he states the price is a little higher than you anticipated giving, but concluded to take the lott upon the same terms as the last parcel purchased for you by Mr Dutton. We sold the bone on the 10 inst. to Mr. Allen of this place (purchased for New York a/c) @ 33¢ cents cash, at which price it cannot now be bought, the verry lowest at which it could be obtained is 35¢ cash. We have none excepting South Sea, and there is very little in New Bedford. We are expecting 12,000 lb every day, but do not know what will be our price.
JAP & Son

February 14, 1846
William J. King & Co
Sir’s
Your favor enclosing invoice of 15 bales cotton at a little higher price than I expected is recd. I here enclose you J. B. Congdon cashr check on Suffolk Bank for 594.49 which is the amount of your bill. Which do you prefer checks on New York or Boston in payment of cotton.
JAP

February 14, 1846
Messrs Samuel Judd’s Sons
Gentlemen
I have drawn on you under this date at sight for two thousand dollars. I may want to draw in all next week for two or three thouand dollars more in the way of paying the Capt & crew of ship Alexander. The state of the money market is so close, no discounts are to be had. Sight drft’s go at all times. No change in the oil market. Capt. Adams has sold considerable quantity within a few days @ 92¢. I could have sold some at the same price, have concluded to let it lay over to see the result of the squalley times.
JAP

February 16, 1846
Ira Harris Esq.
Sir,
We wrote you under date of the 10th December, a copy of which you will find on the other side, most likely the original has not reached you, as we have received no reply. Please state in your letter if you hear of anything concerning Chase & Ballard a/c, and give us the name of the lawyer in whose charge it was placed at Detroit.
JAP & Son

February 16, 1846
Messrs Leach & Pierce
Gentlemen,
Above you have a copy of William J. King & Co bill of 15 bales cotton the first 5 bales you have received. The last 10 bales are now at Taunton: You will observe that 5 bales are at a lower price and is probably not quite as good; you will of course work the best & poorest together. Yours of 14th is received. I hear nothing further about the mule spindles tho I have written lately, no answer recd yet. You had better make arrangements to have the wood work in readiness so as not to loose much time in altering the mules when the spindles are recd.
JAP per WP

February 17, 1846
Messrs Wickes & Robinson
Gentt
We have your favor of the 12th inst enclosing draft from the Commercial Bank of your city for $2000 dollars which is to your credit under date of yesterday. The transactions in sperm oil have been to the extent of 800 bbls, 600 bbls @92 & 200 @93. We could have sold 400 bbls @ 92 cents but prefer to wait the settlement of our difficulties with England. The ship Fabius has arrived with 2600 bbls mostly N. W. whale oil, the price of which we expect will be 35 cents at any rate it could not be bot for less to-day, shall have other arrivals soon, but do not calculate on much decline in price.
[no signature]

February 17, 1846
Messrs Lemist & Atkinson
Gentt
Your favor under date of yesterday is received and we notice your remarks in relation to whale bone. The South Sea we have on hand we do not wish to sell, and should we send it know you would not be satisfied with the price as it would be so much above your expectations. We paid for what bone we have on hand 41 cents cash in April last and are holding it @ 50 cents per pound which is at least 10 or 12 cents higher than it can be bot for; suppose it might be had for 37 or 38 cents.
[no signature]

February 18, 1846
Messrs Cooper & Giraud
Gentt
You will please send five bbls of the beef mentioned in your letter of the 14th and we can then determine if we will take the balance, should you in the meantime not have sold it. Please ship it by the Republic should she not have sailed.
[no signature]

February 18, 1846
Messrs Wickes & Robinson
Gent.
We wrote you under date of yesterday advising receipt of your favor of 12th and last evening came in possession of your’s of the 14th and take due notice of your offer for sperm oil. We do not wish to sell and have declined doing so since we sold Judd’s Sons, but as we made you the same offer we did them, we should be enclined to send you three to five hundred bbl’s if you wish it, tho we had rather have you decline than accept the offer

The oil was filled week before last say finished on Saturday the 7th inst. price 92 cents as filled. No transactions in oil this week.
JAP & Son

February 19, 1846
Messrs S & C. S. Tobey
Gentlemen.
I received last evening’s mail your favor of 16th enclosing J Richardson’s drft. or check on the cashr of Bank of New York for $1550.69 which is the amount of your note, cancelled as directed.
JAP

February 19, 1846
J. P. Tappan Esq.
Secy Merchants Mutual Insurance Co
Sir,
Your note of the 14th came to hand this morning. My claim against your company is for a partial loss on ship Mercator under policy no. 2865, for five thousand dollars on ship, outfits & cargo, dated June 6, 1845. The average paper’s were made up by Stephen Merrihew Esq. Presdt of the Merchants Mutual Insurance Compy of this place in August last and forwarded to the President of the General Mutual Insurance Co. New York & also to the Alliance Mutual Insurance Co. both offices having taken risks on the Mercator and paid the loss according to the papers above refered to: Said paper’s may be found at the Alliance office. On the other side you will find an extract from those paper’s which shews the amount due from your company, viz
as $10,000 : 290.77 :: 2500 --------is 72.69
as 10,000 : 323.22 :: 1250 ----------is 40.40
as 13,215.75 : 426.97 :: 1250-------is 40.39
[total]-------------------------------------$150.48
Interest from 28th Augt ’45-----------------4.60
[total]--------------------------------------$158.08
deduct prem note------------------------123.12
Balc due-----------------------------------$34.96
JAP

February 19, 1846
Stephen Pleasonton Esq.
5th Auditor of the Treasury
Washington City
Sir,
Enclosed I forward to you Henry Avey [?] U. S. Consular Agent’s certificate for the passage of two destitute American seamen from the Port of Talcahuana to New Bedford in my ship Alexander arrived at this port Jany 26th 1846. Said certificate being duly authenticated by a Notary Public & by the Collector of this Port, and also receipted by me, you will please remit the amount (twenty dollars) and oblige.
JAP

February 24, 1846
Capt Jonathan H. Williams
Sir.
I received your favor of 23d reminding me of the watch you bought which was recd in due time. I must apologise for not acknowledging the receipt of the same before. It came to hand in good time and is much approved of by us all. I here enclose you my draft on S. Judd’s Sons for $111.54 at sight. I did not exactly know how to make the bill to your satisfaction. I have calculated it @ 9 % exchange if it is satisfactory please say how much more & I will remit the balance as you may direct. You will accept my thanks for your attention to this business.
JAP

February 27, 1846
Capt Jos. Black,
Sir,
We have your letter of the 8th September from Maui, and have since heard of you under date of the 1st November (by the Favorite) at New Zealand and hope ere this you are full and bound to Europe. On the other side you will find our a/c’s against the crew to which, if you have occasion to settle with them, you will add their proportion of expences discharging &c in Bremen. It is uncertain which will be most advantagious your landing your cargo at Bremen or if you come to this port. The present asking price of whale oil is 36¢, at which price however there are no sales affected. Should the price continue high here so as to prevent shipments we hope to realize a proffit on the Trident’s cargo and at present holders appear to be remarkably firm. Whale bone is worth 33¢ for North West & 35-36 for South Sea, at which prices sales would be readily affected. Should you be detained in Bremen a sufficient time to have a couple of suits of sail made, or as many as the ship will require for a three year voyage we think you had better order them. Sperm oil is 93¢ and will not be much if any lower during the year the sperm oil you have on board, you can request Messrs Heineken & Co to ship to London, or take it on board and bring it to New Bedford as you & they may think it most advisable. When you lieve Bremen we should advise your having a temporary try works, say one pot set as you will verry likely fall in with sperm Whales on your passage. The writer left Bremen on the first day of May and on our passage saw sperm whales as follows: May 21 Lat. 42.10 Long 28.05, 22 @ Lat 41.35 Long 29.14 May 29 Lat 40.20 Long 41.32, June 5, Lat 41.56, Long 40.55 saw whales. In 1841, making a passage from New York to Havre saw whales as follows July 24, Lat. 46, Long 28, 25th Lat. 47.16 & Long 21.27 saw whales also saw them on the 26th on which day Capt. Anthony had no observation. Last year the writer gave the above memo to Capt. Willcox of ship Gratitude who cruised on the ground about 6 weeks took 160 bbls sperm oil and lost a large whale by not having a good boatsteerer. Capt. Anthony who commands a packet ship between New York & Havre states he very seldom makes a passage without seeing sperm whales. I have no doubt but you will take a sperm whale on your passage home, and recommend your being prepared to take care of oil. Capt Allen wishes you to have an eye upon his boy and does not wish him to have much money unless to procure cloathing, as he is fearfull he will not exercise much prudence in spending it. Your wife is well, or was when I last heard from hir, believe she is at Falmouth, should she be in Fairhaven will send hir word that we will forward any letters she may be desirious of sending.
JAP & Son

[The following bears no date or salutation. It follows the signature and may be a postscript to the previous letter. It is, however, in a different hand.]

We are of opinion it will be best to start some of your best cask and fill them with water in preference to taking sand ballast it might be well to take 20 or 30 000 brick if you can obtain them at a low cost or a price on which we shall make no loss. They would sell here at seven dollars, you ought not to pay in Bremen to exceed five dollars. Should you have any sails made be particular not to have them of English duck, we have generally found Imitation Holland to be preferable to any except the real Hollands.

February 26, 1846
Samuel T. Tisdale Esq. & Co
Dr. Sir’s
Your favor of 11th is received in due course of mail, the contents duly noticed; having neglected to answer your letter so long I concluded I would not make you any remittance untill I wrote you again; I now propose to send you five to ten thousand dollars payable in 6 months if I require it, at the lawfull interest of your state 7 pr. ct. by about the middle of March a part before. Can you collect on Philadelphia without charge & if any charge how much. Your sentiments in regard to manf iron & nails coinside with mine exactly. You that are prepared to make nails can do it to better advantage than we can. I do not think there is any calculation to make any nails at our works. We have a contrat for severall hundred tons of boiler iron. If railroad iron can be contracted for I presume they will prepare for the making of the same.
JAP

February 27, 1846
Messrs Wickes & Robinson
Gentt
Your favor under date of the 24th enclosing Messrs Washburn & Co. draft on Messrs Willis & Co. of Boston for $3000 was received last eveng and is to your credit under date of today. We sold 400 bbls sperm oil on Friday last @ 93 cents and could have closed up what we had remaining (900 bbls) at 92 cents but prefered to wait the news pr steamer, in which we are somewhat disappointed. Oil in England remains uncomonly dull, and would not nett the shipper more than 82 or 3 cents; this with the peace feeling in Europe may slightly affect prices in the United States, tho at present no one in New Bedford or Fairhaven are disposed to alter their price. The transactions this week since the shipping list was published are as follows. 400 barrels at 93 cents 200 very inferior supposed at 90 cents, also 600 bbls at Mattapoisett @ 90½ in all 1200 bbls. North West whale oil is selling at 35 cents, should think most of the handsome from the two cargoes lately arrived has been disposed of. The sperm oil we have would answer to press without being tried over.
[no signature]

February 27, 1846
Capt Black
Sir
Since writing our letter Mr. Richmond has handed us his a/c & also a/c of Richmond & Wood against Lysander Colson, which please bear in mind in making him advances and only furnish him with what he actually stands in want. R. Wood claim $74.64 J. Richmond $49.95.
[no signature]

February 28, 1846
Samuel Judd’s Sons
Since Tuesday last the sales of sperm oil have been as follows. 400 bbls @93, 200 bbls very inferior supposed at 90¢ & 400 bbls at Mattapoisett 90½¢. We sold 400 bbls last week to Barrow & Prior @ 93 cents which with the 1000 bbls sold you is all we have sold from the Alexanders cargo. Whale oil N West is selling at 35 to 36 cents should think the former price would buy it.
[no signature]

March 2, 1846
William Robinson Jr
Sir,
We have to acknowledge receipt of your favor of 26th ultmo enclosing check on New York for eight hundred dollars which is to your credit under date of today. Your letter to our J. A. Parker enclosing a/c sales of oil has also been received. Sales examined and entd in conformity. The oil nett: 85¢ cash the day it was shipped at which rate he sold 300 bbls, two or three weeks before making the shipment. In relation to candles we have concluded not to ship any at present but think we can obtain as many on consignment as you can sell; if you can sell any of our’s delivered here @ 26¢ cash to us, you obtaining your commission’s & other charges from the buyer we should be glad to have you do so. 300 S.6s 100 boxes 5s 550 boxes 4s with proportion, At present there is not the least demand for flour in this market and not much will exist before the middle of April or first of May and then we calculate our market will be lower than the Baltimore market unless a considerable decline takes place with you. We have not known so much flour in this market for several years as at this time large quantities having been sent from Richmond the last four months and no sales being made the stock has accumulated. In our letter of the 11th we requested you to send us two bbls of hams when an opportunity offered. Why would it not be a good idea for you to purchase crude sperm oil and have it manufactured here, and shipped to you as you require it, we have 900 bbls sperm oil which we think would answer to press without trying and would make good oil. We have sold @ 92 to 93¢. Sales of whale oil @ 35¢ with a fair demand.
JAP & Son

March 4, 1846
Messrs Samuel T. Tisdale & Co.
Dear Sir’s
I here enclose you my draft on Samuel Judd’s Sons for twenty five hundred dollars @ 3 days sight. Also French & Coffin’s drft, & accepted on Shober Bunting & Co, for twenty five hundred dollars due 19th inst, which you will please to collect and pass to my credit, as also the drft on Judd’s Sons when paid. Your’s of 28th is received I shall probably make you a further remittance about the middle of this month.
JAP

March 4, 1846
John N. Nickerson
Sir
My Father has not come to any understanding with Mr. Mitchell, and can therefore give you no definite information in relation to the Parker House, but it is rather my opinion the present proprietor will remain another year.
[no signature]
[The Parker House hotel, formerly JAP’s residence, was on County Street, New Bedford.]

March 4, 1846
Messrs Cooper & Giraud
Gentt
Your letter under date of yesterday is received. The Republic has arrived, but our harbour being closed by ice she has not been enabled to come up, and we can therefore make no report in relation to the beef. From present appearances we think our harbour will be open in about a week and immediately on the provisions being landed will report tho we do not expect you to hold the sale of it to accommodate us.
[no signature]

March 6, 1846
Messrs Cooper & Giraud
Gentt
We have examined the beef but find it will not answer. There are but 4 bbls one of the bbls being mess pork appears to have had one or two peices taken out of it.
[no signature]

March 7, 1846
Messrs Wickes & Robinson
Gent
Your favor of the 2nd inst with check on the Suffolk Bank for $2000 is received, and the amount to your credit under date of the 6th inst. We have this day sold 700 bbls sperm oil at 93 cents cash which takes all we have with the exception of about 175 barrels. Atkins Adams sold the balance of his about 200 bbls yesterday on private terms suppose 92 cents. Whale oil continues to sell at 35¢.
[no signature]

March 9, 1846
Messrs Samuel Judd’s Sons
Gentt
The sales of sperm oil the last week are 900 bbls @ 93 & 200 @ 92. The sales of 900 bbls were made by us which closes up the Alexanders cargo, the sale of 200 by Atkins Adams which makes a finish of what he had. North West whale oil finds buyers @ 34½ to 35 cents and cannot be bot for less. We shall have about 400 bbls sperm oil & 200 whale from ship Corals cargo, arrived yesterday which we shall be glad to sell when discharged.
[no signature]

March 10, 1846
Messrs S & C. S. Tobey
Gent,
Your favor under date of the 7th inst. is received and we immediately went into the market to purchase the 300 bbls N. W. whale oil, but find of the cargo’s discharged all has been sold with the exception of the ground tier’s and the refusal of the Coral’s cargo has been given @ 36¢ the buyer to decide if he will take it as soon as some fifteen or twenty casks are landed. As we are owner’s in said ship I suppose we could manage to secure 300 bbls & would do so if we knew the price would be satisfactory if handsome @ 36¢ as there are quite a number of buyers in the market. I should at any time be willing to buy for you at one per cent where it is not necessary to give my own paper and will do the best we can.
FKP
We hear nothing from the Providence cargo.

March 10, 1846
William Robinson Jr
Your letter of the 4th inst is received and on the other side please find invoice of 53 casks sperm oil which we are having manufactured agreable to your directions the winter oil from which will all be pressed out next week. The invoice is charged you on J. A. Parker’s books the oil belonging to him, and by him will be insured, so that in case of fire you will sustain no loss. We sold the balance of the cargo the same day your letter reached us at 93 cents refilled and have therefore charged you 92 which is about the same; should have filled yours but it would be an injury to the working of it to have hot oil put into it. But for the postscript in your letter we should have sold the 200 bbls we reserved for you, as on going into a calculation we find it will be difficult to make much money unless there is an advance in price; but you obtain your oil under as favorable circumstances as any one and we think will have a good article. We pay for manufacturing $1050 if it goes through the regular process $950 without candling which is the best we could do. We have not had an opportunity to see Mr. Mitchell as he has been absent from town, when he return’s if he wishes any hams sent will write you, it is uncertain however if he will continue at the Parker House, he not having made any arrangement for another year. Please send 3 bbls of hams instead of two as formerly ordered. If you can purchase 500 bbls good Howard Street flour @ 4½ and ship the same at not over 25¢ you will please do so or you may purchase 200 bbls fine flour @ 4 37/100 & 200 super fine at 4 62/100 if nothing better can be done and the order for 500 cannot be executed. In case it should be necessary to fill a vessel you might add another 100 bbls and fill up with corn.
[no signature]

March 12, 1846
Messrs S & C S Tobey
Gentt
Our Frederick Parker wrote you under date of the 10 inst in reply to your letter of the 7th informing you he was unable to execute your order for whale oil; all the North West in market having been sold with exception of the Corals cargo a refusal of which had been given @ 36 cents at which it was yesterday sold to Charles H. Leonard of New York. The brig Bull from Sandwich Islands arrived last evening, and has several lots of oil from our whale fleet an account of which you will find in the Mercury. There is a good enquiry for whale oil, and a handsome article will sell @ 36 to 37 cents. Rather think the Corals would have been taken @ 37¢. rather as there were many applications. We are of opinion most of the sellers will want to sell for cash as money is scarce in New Bedford and our banks make no discounts of any consequence. Since writing the above on looking over the report do not see but 42 casks of oil reported by the Bull; supposed as a matter of course she had oil but rather think she is loaded with the staple about 300 000 lbs.
[no signature]
[letter superscribed vertically: Not Sent]

March 13, 1846
Albert W. Harris
North Scituate Rhode Island
Sir,
On the first of January last I received your favor, saying that you would make 100 mule spindles for me in the course of two month’s: And on the 21st of January I sent you the pattern spindle, direct from Providence. And on the 7th of February I wrote you that I was in great want of the spindles and requested you to forward them to this place as soon as you possibly could and advise me by letter when they might be expected.

As I have not received the spindles nor yet any letter from you in regard to them, I must press upon your time once more to write me by return mail when I may expect the spindles, & if possible should be glad to receive the spindles also.
JAP per WP

March 16, 1846
Messrs Wickes & Robinson
Gent,
We credited you in account under date of the 14th with check form the Commercial Bank for two thousand dollars enclosed in your letter of the 11th received pr the evening mail of the 13th inst. Your letters usually reach us in the evening of the 2d day, by which means we do not obtain the money before the 3d & as you will notice by the date under which we credit your remittances, we do not always receive them the 2d day: we always place the checks to your credit as soon as they come to hand. We closed the balance of our sperm oil the next day after writing you, but the Coral has since arrived with 2000 bbl’s about 350 to 400 bbl’s of which will be our share as owners in said ship, we are also expecting the Charles Frederick in all April. The Coral’s oil is of fair quality, all taken on the coast of Peru was discharged on Saturday and will be filled up in all this week. Our price is 91 cents at which we rather think sperm oil can be bought, tho the asking price’s are 92¢. There have been no sales to our knowledge since the sale made by us. Whale oil of handsome quality (North West) cannot be bought at less than 36¢ at which price the last sale was made without selection. Drfts at sight on New York will answer equally well as drfts on Boston, they being taken by our banks at par. We have written several letters to Ira Harris of your city in relation to a deed of a house in Rochester which he promised to send us last October, or leave it with you, but hearing nothing from him, we have written him without receiving any answer to our letter’s. Will you have the goodness to call on him and state we wish the deed and are also anxious to know somthing in relation to Chase & Ballard a/c the name of the lawyer with whom it was placed at Detroit, also wish him to write us in relation to other enquiry’s made in our letters of the 10th Dec. & 6th February.
JAP & Son

March 16, 1846
Messrs Peirce & Bullock
Gentt
We notice your names among the list of consignees for brig Bull. Is your bone for sale if so please give us your price an answer to be given pr return of mail.
[no signature]

March 18, 1846
Messrs S & C. S. Tobey,
Gent,
Your favor under date of 14th reached us pr mail of yesterday, and we regret to inform you that we have not been able to purchase the 300 bbls N. W. whale oil agreeable to your order. We called on E. C. Jones & also on Jonathan Bourne and offered them their price (36 cents) payment to be made by your notes @ 4 months; but they both declined selling except for cash, which not being authorized to pay, of course we could [“not” added in pencil, not in original hand] buy it. Jones’ oil is not handsome rather an ordinary cargo; Bourne’s is better than the Florida; & 300 bbls good oil could be selected from it tho it would not be extra handsome and is in rather ordinary casks. Had we felt authorised we should have sent you 300 bbls from the Coral’s cargo, and wish now we had done so, as it was a beautifull article and in new casks, worth at least 1½¢ per gallon more than Bourne’s or the Florida’s. There is no North West ground tier here, and therefore if we should select we should not give you satisfaction, and besides we should be placed in the same predicament as in buying 300 bbls, we cannot buy except for cash, unless of Charles R. Tucker. I have no doubt he would be entirely satisfied with the paper, tho we made no enquiry of him the oil he has on hand being taken on New Hollands. Money is extremely scarce in New Bedford, the banks discount scarcely any thing which I suppose makes holder's of oil rather more anxious to realize the money tho I am of opinion Jones could have sold without any inconvenience on time. Your check on New York for 1550 70/100 dollars is recd and enclosed you have the note due my Father this date.
JAP & Son

March 18, 1846
Messrs Samuel Judd’s Sons
Gent,
Your letter pr Mr. Robinson is received and we notice your remarks in relation to oil’s. Have sold the 400 bbl’s pr Coral to Seabury for Kingsland @ 90 cents cash, and have purchased for Messrs Wickes & Robinson a load for the Republic, from the same cargo on the same terms. There is yet remaining 7 to 800 bbls which we suppose could be bought for 90¢ the oil is of good quality and the best in market unless the cargo pr California is better, which however we have not seen and understand it will not be for sale. Of N. W. whale oil there is none of superior quality in market, the only nice lott having been sold this day @ 36 cents. We expect the Charles Frederick in all April and are interested in the ship William Thompson which ship may be looked for by the middle of next month. We shall have occasion to draw on you for two thousand dollars the next week or week following.
JAP & Son

March 19, 1846
Messrs Samuel Judd’s Sons
Gentt
We wrote you a few lines yesterday pr Mr. Robinson, and by this morning mail are in receipt of your favor under date of yesterday enclosing check on the Merchants Bank Boston for $15,737 4/100 dollars which is deposited in the Merchants Bank to the credit of Job Davis agreable to your order. No transactions in oil since yesterday. We have this day drawn in favor of Wilson Barstow $500.
[no signature]

March 19, 1846
William Robinson Jr
Sir
Your esteemed favor’s of the 12th & 16th inst. are received and we notice there was no prospect of executing our order for flour. There has been no alteration in this market, and we are not anticipating there will be; if any does take place we are calculating on a decline; in fact on reception of the steamer news, we are of opinion you will not have any difficulty in purchasing flour at our limits. Should which be the case you will please give it your attention, not buying any corn unless it should be absolutely necessary in order to fill up the vessell. Your oil is all manufactured or rather has been once pressed. Should think it would stand @ 30 or 31, we tried some of it and it did not chill @ 31. Winter oil is in better request and sells readily at 92 cents at which price we could this day have sold your entire parcel presume if you wish it we can retail occasionally a cask @ 95¢ cash. Spring oil is verry scarce and we can find no one disposed to ship. Candles are also not as abundant as a few weeks since, tho they have not advanced in price. Mr Rodman has no candles, we have enquired the price of I. Howland & Co. and they offer them at 25¢ cash. Shall purchase one or two hundred boxes when there is an opportunity of shipping them, which we suppose will be in about two weeks. The Industry intending to go to Baltimore, Parkhurst having a part of a load for her, what it consists of we do not know. Mr. Seabury informed the writer there would be about 4 to 500 boxes candles. We cannot find any one who will warrant their candles to count out, have understood Crocker’s count nearer than any other brand, and as we have a great proportion of it 4s shall send you the 4s of the above brand. Charging ½¢ pr lb. extra which they usually command, and verry often 1 cent has been paid. We counted one box of Crockers candles and they held out exactly. Whale oil of handsome quality sells as soon as landed @ 36¢ cash but we cannot think the present price will be maintained. When you wish any of your oil shipped, please inform us. Should think your spring oil would be ready for shipment early in May. Shall be happy to see your Mrs Robinson in New Bedford.
JAP & Son

March 24, 1846
William Robinson Jr
Sir
Referring to our respects of the 19th inst. we have now the pleasure to forward invoice of 200 boxes sperm candles. Charged you in a/c as cash the 21st duplicate invoice & bill of lading of which will be sent by the vessel. The 5s and 6s are of I. Howland Jr & Co brand and the 4s George O. Crocker & Co. & are all marked on the corner of each box with X Red chalk. We have purchased the candles for cash but you can have such credit as you wish: can therefore remit to suit your own convenience. We have insured the candles ourselves for fear the Industry might sail previous to your being in receipt of invoice. If you have effected previous insurance, please inform us by return of mail. Seabury informed the writer that the Industry would sail tomorrow, presume however that she will not leave before Friday or Saturday. Whale continues as before 36¢ & in good demand, a better feeling exists for manufactured sperm and yesterday 25000 gallons winter sold @ 92¢ all cash, supposed to be bought for the English market.
JAP & Son

March 26, 1846
Messrs Wickes & Robinson
Gentt
We have your favor under date of the 21st inst, there appears to be no prospect of executing your order for S. S. whale oil, the only lott in market being a parcel of 600 bbls which belongs to a house in New York, to whom their agent has written to make the enquiry if they will sell 200 bbls; as soon as he receives a reply shall write you, think the price will be about your limit if it can be had, but the person who has the management of it here is of opinion they will not sell unless the entire quantity is included. Should you not receive a letter from us in all this month you may conclude we cannot purchase. Sperm oil the same as when your Mr. Robinson was here, since which no sales have taken place. N. W. whale oil 31, none handsome in market. Several small sales of bleached whale oil @ 45¢ & of candles at 25¢.
[no signature]

March 26, 1846
Wrote to Capt Black of ship Trident and sent copy of a/c’s with men, and also copy of our letter of 21 Feby pr Liverpool steamer. This letter we forward by the bark Cora with a bundle of newspapers & a letter from Mrs Black. All directed to Bremen.
[no signature]

March 30, 1846
William Robinson Jr.
Sir
Your favor of the 26th is received and we take due notice of your remarks in relation to flour & candles and regret we had purchased the candles previous to reception of your letter, tho if you are in want of them nothing better could be done, as tis out of the question to purchase candles that will count out and in fact they are just at this time rather scarce but the market will soon be again supplied. In relation to the winter oil we could have sold the same to Messrs T & A. R Nye @ 92cents to have been included in the purchase of 25000 gallons, but have since not had any opportunity to dispose of it when we do shall bear in mind your instructions. In regard to flour we can only say it is a matter of perfect indifference to us whether the order is executed or not, our only object in sending you the same being to give you the commission on the purchase. Howard Street flour fine & superfine say half each would not command over five dollars in this market, and even at that would not find a ready sale. At 4 56 & 4 81 fine & superfine half each it would cost $468 without your commission to which when added with five cents for loss of interest & insurance & the cost if it does not exceed five dollars you can ship 5 to 700 bbls of course buying for less if possible. Whale oil 36 cents but not much doing. Should there be any other charges they must be included.
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March 31, 1846
Messrs C. A. Heineken & Co
Gentlemen
We have your esteemed favor under date of the 27th of February, and are pleased to learn an improvement has taken place in your market for oil and bone as in a letter received from Capt Black he informs us he shall, after having filled his ship, proceed to your port, which we suppose he will do should he not fall in with the Amethyst on New Zealand in which case he will most likely come to New Bedford as we sent him instructions by said ship to that effect. In a letter which the writer wrote Mr. Heineken pr last steamer he requested the oil should not be sold less than rix 17, and the bone sold at 55, to which we still adhere as the regard the oil, but you will please not sell the bone less than 65 rix as quite a stir has taken place in the article since the sailing of the last steamer and it cannot now be bought less than 38 to 40¢ and there is every prospect of its going yet higher, the entire stock in this country being in the hands of a few individuals, and we expect to hear they have made similar operations in Europe. A sale of 5000 bbls lbs has been made in this market @ 40¢. Whale oil continues to find buyers @ 36 cents, at which price however shippers do not make any operations but freely offer 33 & rather think sales might be effected even at 34¢. The bark Cora with 2300 bbl’s (loaded by Rodewald and purchased last fall @ 29¼ to 30¢) sailed on the 28th for your port. We paid Capt. Morton’s drft. in favor of J. R. Taber for $87.15 dollars and charged you with the same under date of the 16th inst. We notice what you say in relation furnishing the Trident with a cargo of passenger’s for New York to which we should have no objections if she can make a freight of about 4000$ or say obtain $20 per head nett, which would give 3580$ freight as she could take 179 passengers being 449 tons burthen, less than the above we should not think it an object to have anything to do with passengers, and should it not be perfectly agreeable to Capt. Black, he can return in ballast. We should not wish the ship detained for passenger’s and less than thirty five hundred dollars freight, our currency, after deducting all expences incurred by taking the same. Wish hir dispatched as soon as possible for this port. Should the ship take passenger’s for New York Capt Black will please call on Messrs Allen & Paxson or Samuel Judd’s Sons, should he require any assistance.
JAP & Son

March 31, 1846
Messrs Hoffman & Dorrepaal [Rotterdam]
Gentlemen,
We have your esteemed favor of 28th February, and take due notice that whale oil has advanced in your market, which appears to be the case in all the continental port’s as well as in this country. The cause of the recent advances may be attributed to the unfavorable report from the North West fishery, the ships generally having meet with verry indifferent success, and tho a great deficiency in the quantity imported this year will not be the result (the fleet having been greatly augmented the last two or three years) still as they will not arrive as early as in former years & the quantity in market being small holder’s take the advantage of it and put up the price. It is selling at 36 cents and tho exporters do not come into the market at such prices, holders will not sell for less, and thus far they have succeeded in retailing their cargoes to manufacturer’s in this country. Thirty three cents is offered for shipment, and most likely 34¢ would be readily paid. Could we purchase a cargo, or 40,000 bbls at your limits we should have no objections to do so, but prices will be high for the next two months, and if there will then be a decline is quite uncertain. The quantity calculated to arrive in 1846 is 250,000 bbl’s against 275,000 bbls in 1845.
JAP & Son

April 1, 1846
Messrs Samuel Judd’s Sons
Gentt
Your letter under date of yesterday is received and as the writer had been in the market all the morng endeavouring to purchase a small quantity for Messrs Wickes & Robinson we can give you a pretty correct statement of the market this side of the river. Of oil stored George Howland Thomas Hathaway & Latham Cross are the principle holders. I saw Mr Howland this morng but he declined naming a price Mr Hathaway will sell @ 92 cents but his oil is not handsome there being some dark in the cargoes & none of it very white taking his statement which is most likely correct he being a man who generally represent matters about as they are, did not consider it worth while to examine it at his price. Cross I have not seen but understand from others he declines all offers and asks 95 cents. We could have bot 200 bbls from ship Corals cargo this morng (previous to reception of your letter a good article at 90 cents, but our order from Albany requiring only 100 bbls, and they not being willing to divide the lot we did not accept it, and a short time after it was sold. The other lots on the wharf are very ordinary and would not answer your purpose. The California’s we have not examined as I. Howland Jr & Co state it is not for sale. There are several parcels in Fairhaven which we shall examine this afternoon and should we not purchase go to Westport in the morng. If the oil in Westport is handsome and well frosen down it will be as well for you to pay 92¢ as can be done here as from this market unless it can be had in Fairhaven but little handsome oil is to be bott. We regret you did not write us a few days sooner as we could have sent you 700 bbls at 89½ the best in market (Corals cargo) sold Monday to Bartlett at 90¢ 15 days. In case we purchase shall do the best we can in relation to drawing presume we shall have to make our drafts on very short time our banks not being very flush. Have this day drawn on you favor of W E Congdon for $2000 at sight. Shall not purchase in Fairhaven before going to Westport unless a good article can be had at 90¢.
[no signature]

April 1, 1846
Messrs Wickes & Robinson
Gentt
We have this day credited you in a/c with cashr check from the Commercial Bank of your city for 2500 hundred dollars. It appears in Mr Allens delivery of the oil shipped you pr Republic he made an error by which you received less than the proportion of head due you by 574 gallons which he has since corrected invoice of which please find on the other side. We have not yet succeeded in making up the quantity of oil you desire, not finding any one disposed to sell so small a quantity but as we have an order from New York if we execute the same shall take out the quantity you order. There is no very nice oil in the market all the lots have more or less black oil which they will not allow us to reject. The writer is going to Westport to morrow and rather think he will manage to obtain all the oil we have instructions to purchase. The Henry Clay is ready to sail but will await my return as by having Capt Nye to take any oil we purchase for New York he can also take yours being bound to Albany. We must apologize for not sending you pr mail invoice of the oil pr Republic, it being entire forgetfulness on our part. We found a lot of handsome S. S. whale oil belonging to a house in Boston but as they would take nothing less than 35 cents we could not buy it your limit being 34; they sold it yesterday at 35. The lot held by the New York house they ask 34½ for will not allow a selection neither will they sell a part of it. We notice the error in bill of head matter which will be corrected on our books.
[no signature]

April 1, 1846
Messrs Samuel Judd’s Sons
Gentt
We wrote you a few lines this morning since which the writer has been in Fairhaven and examined the Favorite’s oil the only lot for sale. It is generally good oil but should think in the lot there was from 50 to 70 % black and dark oil but for which we should have bot it. Their price is 90 cents the oil to be filled on delivery and none to be rejected. We offered them 90 cents rejecting the black and taking it as filled but they would not vary their terms or give the refusal till Saturday, tho we have no doubt they will sell it at that then, should no one purchase it in the meantime. Please give a reply to this pr return mail also please state which you would prefer oil from the wharf refilled at 90 or from the shed refilled at 92. The head matter at Fairhaven is not in condition to press most of it being sufficiently limpid to show with a proof glass.
[no signature]

April 3, 1846
Messrs Samuel Judd’s Sons
Gent,
The writer returned from Westport last eve, having purchased of Andrew Hicks for your a/c, 1000 bbl’s sperm oil as follows. About 500 bbls of old oil @ 91½¢ & the balance from the United States cargo @ 90¢ payment to be made by cash next week. We found Mr. Hickes not disposed to sell the United States cargo at 90¢ unless we would take the old oil, and in fact it took the writer all day to trade any how; the United States is handsomer oil than the other lott, but both parcels are nice oil, and the old oil is as cheap as the new, the weather as yet not having affected the head any more than to soften it a little, it has not come up any and will answer to press without being tried over. Mr. Hickes had a letter from a house here, offering him 92¢ for the Champion’s & President’s oil delivered in New Bedford otherwise think we should have bought it rather less, but the letter made him rather afraid to sell & in fact it is doubtfull if he would have sold, had I not assured him there was no change in the market, and I could have the Favorite’s @ 90¢. The Senator was to commence taking on board (300 bbls from the old oil) this morning and schr Henry Clay left at day light to go round and take the balance, and is most likely now there as the wind has been fair all the forenoon, freight to be 17¢ for both vesssels: The schooner is a fine vessell & Capt Nye well acquainted in the sound. We shall have no difficulty in drawing @ 5 or 10 days and perhaps in the manner you wish in relation to which shall write you next week.
JAP & Son

April 3, 1846
Messrs Wickes & Robinson
Gent,
We wrote you on the 1st inst, acknowledging recpt of your remittance for 2500$ and have now to write on you with invoice & bill lading of 33 casks sperm oil purchased at Westport yesterday and shipped pr schr Henry Clay which vessel is now there loading for your city & New York. We bought 1000 bbls pr Judd’s Sons @ 90¢ for new oil & 91½¢ for oil which had laid over the winter. The oil is verry nice, should think better than the Coral’s as there is none dark or black, or at least I saw none. The Henry Clay will not be loaded before Monday. There is rather a better feeling in sperm oil, and none of good quality in this market to be bought @ 90¢. The asking price for oil which has laid over refilled is 93¢. No arrivals yet of whale, but several ships may be expected the first change of wind. If you can make your remittance rather larger than usual this month we should be glad to have you do so as we have a large amount to pay & money is rather scarce in New Bedford. We do not wish you to put yourselves to any inconvenience, but merely mention the above thinking perhaps you could do so as well as not.
JAP & Son

April 3, 1846
Henry G. Chapin (Capen) Esq.
Dear Sir,
Your favor of 1st is recd by yesterdays mail, in time to be remitted the money by this mornings mail, being absent yesterday and did not return until evening when the bank was shut. This morning I have attended to the business and here enclose you J. B. Congdon cashr check on the Suffolk Bank for twelve hundred sixty five 64/100 dollars being the amt. your bill cotton.
JAP
please acknowledge receipt.

April 7, 1846
Messrs Samuel Judd’s Sons
Gent.
We wrote you under date of the 3d inst. informing you of the purchase of oil at Westport, since which we have your favor of same date. On the other side please find invoices of oil on board the Henry Clay & Senator and also bill lading for the former mentioned vessel. The writer was at Westport yesterday, both vessels were ready to leave, and we rather think Capt Nye left last evening, the Senator’s captain was absent, which prevented having the bill lading signed: you will perceive a variation of a gallon between the invoice & bill lading pr Henry Clay, which most likely resulted from Mr. Hickes not giving the gauges correctly, or our having made a mistake in setting them down, it will be corrected in the general bill We have this day drawn on you @ 30 days for $15,000 dollars and have credited you with the amount less $82.50 discount paid the bank of $14,917.50. Shall draw for about the balance on Friday @ 40 days if we can obtain the dis, if not on shorter time, in relation to which will write you. Nothing new in the oil market, but little disposition with holder’s to sell, & no buyers in market the last few days.
JAP & Son

April 9, 1846
Messrs Wickes & Robinson,
Gentlemen
We have your favor under date of the 6th inst, and have this day credited you with the five thousand dollars enclosed by check on Boston. Nothing new in the oil market, cargo sales @ 35¢ there having been none handsome from which a selection could be made, since your Mr. Robinson was here. We had two arrivals yesterday about 6000 bbls North West whale & 1400 sperm, we are interested in one of the ships (William Thompson) shall have 3 or 400 bbls whale & 150 sperm. The Henry Clay left Westport on Tuesday last but got aground in going down the river which may have detained hir 24 hours. We have credited you with error in invoice of oil pr Henry Clay as follows. Cask of body 95, should have been gauged 65, difference 30 gallons @ 90¢ $27.00, 1% commission added is $27.27¢, to your credit as cash April 3d. The Henry Clay sailed from Westport this morning.
JAP & Son

April 10, 1846
Messrs Samuel Judd’s Sons
Gentlemen,
On the other side please find bill of oil purchased of Mr. Hicks and also enclosed bill of lading of the oil on board the Senator which vessell left Westport on tuesday last. The Henry Clay sailed yesterday morning having been detained by getting aground in going down the river. We notice what you say in your letter of the 7th inst. as to drawing and shall endeavor to accommodate you tho it would be rather difficult to obtain the money from the bank at over 30 days. Shall however not have occasion to draw before the last of this month or middle of next. Nothing new in the oil market, no sales of sperm to our knowledge, a cargo sale of whale very indifferent as to quality was made two days since @ 35¢ cash. We shall have 3 to 400 bbls N. W. whale oil & 125 to 150 sperm pr “William Thompson” now discharging.
JAP & Son

April 10, 1846
Messrs S & C. S. Tobey
Gentlemen,
Your favor of 8th is received, covering your drft. at sight on A. H. Seabury & Co. for one hundred fifty seven 35/100 dollars, acccepted & to your credit on the 13th inst. I also credit you with four 50/100 dollars paid for 23 gallons of whale pr ???, both on a/c of your note due 15/18 inst. I do not hear of any transactions in whale oil or bone within a few days. 37¢ is asked for prime N. W. oil, probably 36¢ cash down would be accepted.
JAP pr WP

April 14, 1846
Messrs Wickes & Robinson
Gentlemen,
The object of the present is merely to state the cargo of whale oil pr William Thompson is verry nice, is with West and those who have examined it pronounce it equal to any cargo ever landed in New Bedford. The asking price is 37¢, 36 would most likely not be rejected: If you intend purchasing any more whale oil, you could obtain from the above mentioned cargo a superior article, provided no selections should be made from the cargo, as yet none of it has been sold. There has been no transaction in sperm the last week, and but verry few sales of whale, holders of oil, both kinds, are verry firm in their demand. Under date of yesterday we drew on you in favor of J. W. Nye for the sum of two hundred twenty five dollars which is to your credit under date of 13th inst. Will however not be presented until Capt Nye arrives in Albany. We notice the Henry Clay was in New York yesterday.
JAP & Son

April 16, 1846
Capt B. Warren (Plympton)
Sir,
You will remember I complained to you of my high tax which is the fact. I have always been taxed unreasonably high. Last year I find the Woolen Factory was lowered down to to eight thousand dollars, my factory ought be taxed no more. Should you think it too great a cutt down at one time I will not object to a valuation of ten thousand but not higher. If you will find me a purchase at that price, I will pay you a good commission on the sale.
JAP

April 17, 1846
Messrs Wickes & Robinson
Gentlemen,
Your esteemed favor of 14th inst, with J. Taylor cashr check on Suffolk Bank for two thousand dollars enclosed, came to hand per last evenings mail. We credit you with the check this day. Shall pay attention to your request relative to the purchase of 200 bbls N. W. whale oil as directed. Messrs Joseph Dunbar & Co decline accepting the offer of 40¢ for their manufactured N. W. whale oil and also decline the offer of 41¢, which we afterward made them: They ask 43¢ and say they will not take less at present. In consequence of the high prices demanded for the crude N. W. whale oil, holder’s of manufactured demand higher rate’s and for a first rate article, well bleached, 47 to 50¢ is asked tho we hear of no sales at those rates except in small lotts. A sale of 350 bbls N. W whale oil from ship William Thompson’s cargo was made this morning @ 36¢, with proportion ground tier &c, & an offer of 36¢ for 1000 bbls selected from same cargo, was refused this morning. We hear of no transactions in sperm oil within a few days. Messrs Joseph Dunbar & Co. say that they will pay over to us the amount of the two bills of oil casks in a few days, will advise you accordingly. Our Mr. Frederick Parker & lady are now in New York City, will probably be at home early next week.
JAP & Son pr WP

April 17, 1846
Mr. Andrew Dexter
Pawtucket, Rhode Island
Sir,
Messrs Leach & Pierce agents of my factory at Plympton inform me they have agreed with you to make some rollers for the factory at Plympton and you will deliver them to Peter Grinnell & Son Providence on the 30th of April. I will arrange with them to pay you on delivery. I shall be glad if you will send me a bill for the same, so that I may be informed the amount to send to Grinnell & Son. I suppose you can make your bill before the work is done as well as afterwards.
JAP

April 21, 1846
Messrs Samuel Judd’s Sons
Gentlemen,
I have a large balance in your hands; It is said money is worth more than lawful interest of Massachusetts. It is said more than New Yorks lawfull interest. I will propose to you to allow me New York interest 7 per cent commencing 1st day of May. I will agree to lett fifty thousand remain 6 mos. The balance I may want to draw for in small sums as I may require. Nothing new in oil, some small sales of whale. Bright color @ 36¢. Sperm nothing doing.
JAP

April 23, 1846
Messrs Samuel Judd’s Sons
Gentlemen,
Having been informed the bark Alioth has a quantity of bone on board consigned to S. Judd’s from James R. Bassett in the ship Phenix of New Bedford. Capt Bassett & myself are the sole & only owner’s of the said ship Phenix. I here enclose you a certificate from our Custom House to establish that fact. I therefore now constitute & appoint you my agent to act in my behalf in all respects as if present myself in the entry of said bone shipped by said Bassett, belonging to said ship Phenix of New Bedford and also pay the freight & expence if any. You will please to pay and charge the same to a/c of your obt. servant
JAP

April 24, 1846
Messrs Wickes & Robinson
Gent,
Above you have bill whale oil shipped per sloop’s Georgiana & Index, as per enclosed bills of lading. Amt to your debit $2324.13. 23d Inst. We could not get liberty to select the oil except by tiers: think however that you will find about all of it fully equal to the sample sent us. There is 4 or 5 casks a shade darker. It is the best that could be done in New Bedford at this time. The sloops will both sail the first wind. Your’s of 20th inst with Washburn & Co. drft at sight on Willing & Co Boston for fifteen hundred dollars is recd. The amt to your credit the 23d inst. The ship Charles Frederick has arrived & is discharged. 2150 bbls sperm oil, the pipes are handsome oil, the cargo generally is about middling as to color. Handsome whale oil finds buyers @ 36¢. No sales of sperm, 88¢ offered 90¢ asked.
JAP & Son pr WP

April 27, 1846
Andrew Hicks Esq.
Sir,
If you have not sold the balance of the United States oil, and are disposed to name us a price for it for our notes 4 & 6 mos. with the privelage of paying them sooner if you wish it we should be glad to have you do so. The oil to be delivered as filled when the ship arrived, and should it have been pumped the pumpings to belong to us. We should also wish the oil to be coopered and put in first rate order as we wish it for shipping to Europe, on which a/c we give you the preferance knowing the superior quality of the oil & the goodness of the casks. The writer would have come over to Westport but is prevented by having to leave town this afternoon. Sales of oil on Saturday say about 1500 bbls @ 89½¢ please give a reply in all this week.
JAP & Son

April 27, 1846
Messrs Wickes & Robinson
Gentlemen,
Your favor under date of 22d inst. postmarked 23d only came to hand per mail of Saturday eve, and the two thousand dollars only appears to your cr. under date of today. As it regards the sperm oil we can give you no information whatever, there is no doubt of its being as pure a lott of oil as was ever landed. It was all taken on the coast of Peru and the ship took not a bbl. of whale oil before she obtained hir sperm. The lower hold was filled with sperm oil and the ship then went to the North West Coast and filled hir between decks with whale oil; The whale oil all being in pipes and the sperm in hhd’s. & the sperm oil was not taken out untill landed in New Bedford. On arrival of the ship the entire lott of whale oil was sold even before the agent commenced discharging the ship, as soon as landed was delivered and taken from the wharf, so that when the sperm was discharged there was no whale on the wharf and was not before it was all taken away so that no mixture could have taken place after the oil was landed, and it would have been a difficult matter to have done it on board the ship, in fact it could not have been done unless the oil was broken out. Mr. Allen requested Mr. Delano to examine the oil and he did so, but did not consider it necessary to put his test mark upon. In fact it is not likely he was very strict in his examination. There has been no complaint in relation to the oil but on the contrary Mr. Allen states it has been much liked by those who have had it. Mr. Morgan who purchased a part of the cargo, states it is the best lott of oil he ever manufactured. The only manner in which we can account for the oil not coming up to the standard, is it may have been tryed too hard and the fatt lean put into it, but there can be no mistake as to its being entirely free from mixture. Sales of 1500 bbls sperm @ 89½¢ and about 3000 whale inferior quality at 34¢ sperm oil is in good demand, whale rather dull. The capt & officers of the ship Coral are absent and we can make no enquiry of them. Messrs Joseph Dunbar & Co. inform us that they expected a credit on the casks and have written you in relation to the same. As yet we have not heard any thing from Mr. Harris.
JAP & Son

April 27, 1846
Messrs Wixer & Pitman
Dr Sirs
I discounted Samuel Leonards draft on you dated 4 mos & @ five months accepted by you which draft I have either lost or misplaced. I received the draft on Friday last & put the same in my pocket book, since which I have not found it. I give you this notice should any information of the draft come to your knowledge you would be enabled to stop the negotiation of the same, the draft is as it came from your hands Mr Leonards draft on yourselves accepted by you &c.
JAP

April 29, 1846
Messrs T. Grinnell & Sons
Gentlemen
I here enclose you J. B. Congdon check on Providence Bank for forty one 33/100 dollars for the purpose of paying Andrew W. Dexter’s bill for roll’s &c for the Plympton Cotton Factory. Will you be so good as to forward the same by railroad to this place. Should the bill vary from the above sum, I will see you paid. Mr. Dexter appeared to be verry particular to have his pay on delivery.
JAP

April 30, 1846
Mr. Albert W. Harris
Sir,
Your favor of 28th with bill of spindles for P. C. Factory is recd. Enclosed I send you J. B. Congdon cashr check on Providence Bank for the amount (twenty six dollars) please acknowledge receipt of the same.
JAP pr WP

May 2, 1846
Mrs. E. W. Russell
Your letter of 29th is recd. Enclosed we send you thirty dollars. We have not received any letters from the ship Young Phenix, but have had one from the ship Lalla Rookh. Capt Reynard states that the Young Phenix had been in to the same port and sailed on the 14th Sept on a cruise, all well as far as could be assertained.
JAP & Son pr WP

May 2, 1846
Messrs William J. King & Co
Gent.
Will you please to send me 10 bales New Orleans cotton simelar to the lott bought of you Jany. 29. The two other lotts I bought of you was not as good. I want it to mix with cotton not as good as I want to make the kind of goods we are making No 30, 64 & 68 picks smoth and handsome cloth. Send it by railroad to Taunton marked for Plympton Factory & write Messrs Leach & Pierce at Plympton accordingly & send me the bill.
JAP

May 6, 1846
Messrs William J. King & Co
Dear Sirs,
Enclosed I send you J. B. Congdon cashr check on Providence Bank, for four hundred twenty seven 72/100 dollars being amt your bill 10 bales cotton. Will you be so good as to enquire of Messrs Grinnell & Son if they can give me any a/c of a small package of machinery bot of Andrew W. Dexter. I have Mr. Dexter’s bill, receipted, through Messrs Grinnell & Sons, marked at the bottom of the bill pr railroad, that is all the information I have of it. I have also a letter from Albert W. Harris of North Scituate under date April 28th. “I send you you by railroad & stage a Box of Mule Spindles,” that is all the information I have of the mule spindles only recd his bill & sent him the money. If you can give me any information concerning the above I shall be glad to hear from them.
JAP

May 6, 1846
Messrs Leach & Pierce
Sir’s,
I have received bills 104 mule spindles from Mr. Harris and a bill from Andrew W. Dexter for rolls & sent from Providence by railroad. They must have stopped at Taunton. When you send for the cotton, assertain if they are at Taunton. I think they may be marked for Plympton if so they may be stopd at Taunton. Annexed you will find bill of the 10 bales cotton, the price is high enough to be good & I think or expect it is good.
JAP

May 8, 1846
Samuel Judd’s Sons
Gentt
We have your favour of the 5th inst with specification of whale bone pr Augusta & Ellen Rodman. We have purchased about 600 bbls sperm oil at Westport for the purpose of shipping to England unless you want it at 91 cents delivered in New York in which case you can have it. We paid 90¢ cash; the quality of the oil is the same as the oil sent you pr Henry Clay for which we paid the same price. There are:
48 casks marked J & say 1# to 48 = 6046 Gallons & also
102 casks marked A& say 1# to 102 = 12020 Gallons
5 Bbl 3.10 ½ 150
for which please engage freight on board one of the London packets forwarding us two bills of lading and sending one by the ship. We should send the invoice but having made Mr Hicks an offer for a small lot he has yet remaining prefer waiting his reply as in case of his acceptance it will also be shipped pr the Republic. The Republic left here on Tuesday last to take the oil on board & may be in New York to-morrow. Not much doing in oil & holders generally ask 90 for sperm & 34 for whale. We wish the oil consigned to Frederick Huth & Co. London. Please pay Messrs I & J Weeks for our a/c one hundred & thirty five dollars.
[no signature]

May 8, 1846
William Robinson Jr
Sir
We have your favor under date of the 6th inst and notice what you say in relation to flour. Our market appears to be completely overstocked, and as additional supplies are expected we prefer you should not execute our order at over 4 for superfine & 3¾ for fine fl not to exceed 25 cents. Edward has sold 100 bbls at 4 5/8, & 150 at 4, 60. Under date of yesterday we credited you with 1 cask of spring oil 106 Gls @ 93¢ cash $98.58 which please charge us in a/c.
[no signature]

May 9, 1846
Messrs Murphy & Howe
Gentt
We have received a letter from I. R. Williams enclosing a letter from Hannah Stetson in which she states she wishes to know how long a time we can give her on a mortgage and thinks she can pay for it in five years. We do not wish to sell the property at any such price as named in the contract by Mr. Williams with her husband as taking the amount we have paid in taxes & other expenses we shall not get much of any thing, at the same time if she can pay the amount in twelve months we are disposed to make the agreement good but could not thinking of giving five years, you very well know we have never yet received a dollar in payment. We should be willing to allow Mrs Stetson a fair compensation for any assistance rendered in defending the title and perhaps at the end of twelve months might give some further extension. We do not wish a mortgage, but should like to have her give back a regular deed, for you to have the same recorded and sent to us, and we will then give her an agreement to furnish a deed when the amount is paid together with the taxes we have paid on the property. If the tax receipts sent you are of no further service should be glad to have you enclose them to us. Mrs S need entertain no fear but we shall do all that is fair in this business. Have you collected the taxes paid twice.
[no signature]

[no date]
Thomas J. Coggeshall Esq.
Sir your favour of 8th is recd with the new note & mony to pay the interest on said note. Here inclose the old note canceled the cask of oil shall be forwarded the first oppertunity
[no signature]

May 11, 1846
Capt Charles Rogers
Sir
We are in want of a master for the ship Charles Frederick and the object of the present is to enquire if you are disengaged, and if so will you take the command of the above named ship. We wish to fit here a sperm whale voyage, but should not object to taking whale after two years provided there was no prospect of filling with sperm.
[no signature]

May 12, 1845
Messrs Samuel Judd’s Sons
Gent,
Enclosed please find invoice of oil on board sloop Republic to which please add the name of the ship and forward the same together with bill lading. Nothing doing in oil.
JAP & Son

May 12, 1846
Messrs Wickes & Robinson
Gentt
We have your favor of the 7th only received pr mail of last evening and have this date credited you with the check on the Suffolk Bank for two thousand dollars. There is more whale oil to be had of the same quality as the 200 bbls sent you, but it is not plenty; a sale of 300 bbls was made yesterday from same cargo said to be at 35 cents which we presume was the price. We think oil can be bot at 34 and perhaps 33¢ tho none has been sold as low that is oil selected. In sperm not much doing we bot 600 bbls in Westport last week @ 90¢. We should advise your buying what whale oil you may require during the year if to be had at 32 to 33¢.
[no signature]

May 13, 1846
Charles S. Storrow Esq.
Treas Atlantic Cotton Mills
Sir,
Yours of the 2d inst. came duly to hand. Enclosed please find J. B. Congdon cashr check on Suffolk Bank for one thousand dollars, endorsed payable to you, for first instalment on subscription for stock in the Atlantic Cotton Mills. Please acknowledge recpt.
JAP pr WP

May 21, 1846
Messrs Wickes & Robinson
Gentlemen,
Yours of the 16th inst. was received per mail of Tuesday evening, and we endeavored yesterday to assertain the state of our market for whale oil the result of which is as follows. Since we wrote you on the 12th inst, the greater part of the cargo from which we selected the last two hundred bbl’s has been sold, suppose 200 bbls might yet be selected (the last two hundred bbls has been sold, about half of which would be the same as last sent you and the balance not as light, their price is 34½¢. Of the other cargoe’s in port, there is but one from which we could select 500 bbls superior oil, and that would not be equal to the last two hundred bbl’s, but it is handsome oil, price 34¢. We have several arrivals yesterday and to day, and if we have an oppertunity to execute your order shall do so, tho we think there is little or no prospect as of 30 ships arrived this season, the cargo from which your’s was selected is considered the best, and it is very seldom it can be obtained as white.

Sperm oil 90¢, but not much doing in the article.
JAP & Son

May 28, 1846
Mr. William Robinson Jr
Dear Sir,
Your favor of 23d inst came duly to hand contents duly noticed. Agreeable to your proposition I have drawn on you for twenty five hundred dollars payable in 4 mos payable at Mechanics Bank New York. Please accept the same & return to me. Mr. Coggeshall is writing all the news in his letter. I enclose this.
Yours,
JAP pr WP

May 26. 1846
Messrs Wickes & Robinson
Gentt
Your favor under date of the 21st inst with remittance by Washburn & draft on Boston for two thousand dollars was received pr mail of Saturday eveng and credited you in a/c under date of yesterday.

The whale oil market remains about in the same state as when we last wrote you, no transactions to our knowledge asking price 34¢ to select in tiers. There have several ships arrived since the date of our last letter, but the quality of their cargoe’s is not such as you would be satisfied with. The only cargoes from which we could select anything like such oil as you have written us about, are the William Thompson & Braganza’s, from the former 200 bbls might be picked out and from the latter 500 and perhaps a larger quantity. It would however not come up to the last lott sent you but is the best in market. The stock of whale oil is becoming verry large and the quantity no where is greater than we have ever known it, say about 55000 bbls in New Bedford and Fairhaven and ships arriving daily. In sperm oil nothing doing. We have not received the deed from Mr. Harris and though we have written him two letters, he has given no reply. If he has forwarded the deed it has most likely been lost, in which case we we wish a copy of the same, and should you have any acquaintance in Rochester if you will obtain it for us we shall be greatly obliged. We should be glad to hear from Mr. Harris and think it very singular he has not written as three minutes would give a reply to our letter and therefore would not interfere verry materially upon his other business. We should not advise your buying whale oil at over 33¢ as the general opinion is that it will not be any higher.
JAP & Son

May 27, 1846
Mr J. V. Beane,
Sir,
Your favor of 26th is before me, in answer, I have to remark the directors of the Merchants Bank will renew your note endorsed by the same as before for 6 months more, then payment will be expected. Your note is not due untill 12th June. Mr Rodman will most likely be at home by that time, if not your note can lay over, on giving him notice which will hold him answerable, at a small expence, not more than a dollar. Mr Rodman will be likely to send his name in time, as he would not care about his name lying over.
JAP

May 27. 1846
Stephen Pleasonton Esq.
Auditor U. S. Treasury
Dear Sir,
Enclosed we send you Giles Waldo, New York Consular Agents, certificate for the passage of a destitute American seaman from the Sandwich Islands to New Bedford, in our ship Charles Frederick. Sd certificate is duly certified by the Collector of this Port & receipted by us. Please forward the amt (ten dollars) and oblige your’s
JAP & Son

May 30, 1846
Messrs C. A. Heineken & Co.
Gentt
We wrote you under date of the 31st of March, since which we have received none of your esteemed favors, but from Mr Heinekens letter which came to hand per last steamer were made acquainted with the state of your market for our staples, in which we are somewhat disappointed as we anticipated better prices with a good demand. We yesterday received a few lines from Capt Parker of your ship Joseph Hayden dated Talcahuana Feb 25 stating he had 1000 bbls whale oil and was bound to the North West Coast. Capt Parker has drawn on us for the sum of $1091 which we have charged you in a/c as cash June 15th. The Trident was at Talcahuana Feb 1st and most likely sailed the following day for your port, so that you may expect her arrival in the Weser about the time this letter reaches you. In relation to the disposal of her cargo we do not feel inclined to vary much our limits, and should prefer when the oil is landed to have you store it unless 16½ rix can be obtained. Should it be necessary to store when once done we do not wish it sold less than 17 rix. The limits on the bone we are not disposed to vary. The sperm oil it will be best to ship to England to Messrs Frederick Huth & Co. effecting insurance on the same and advising us accordingly. We shall leave it with you and Captain Black to do as you think best in relation to passengers, our own opinion is not very favorable and it might give us much trouble unless the officers & crew should all consent to the same. Our market for oil is in a very dull state holders exacting a higher price than exporters are disposed to pay 34 cents being the asking & 33 would probably buy. Whale bone is not in as brisk demand as a few weeks since but is readily finds buyers at 34 cents. There is a German vessel (Johann Frederick) loading for Bremen to sail in about a week with a cargo costing 34½ cents. We were much pleased to greet Mr & Mrs Heineken once more in New Bedford but are sorry to inform you Mr H has been confined to his home the greater part of the time since being here, he is however fast recovering and will be out in a few days. Should you not sell the Tridents oil we wish you to make up a per forma a/c Sales at the market price 20 days after the ship leaves Bremen, that it may be received about the time of the ships arrival at this port.
[no signature]

May 30, 1846
Messrs Frederick Huth & Co
Gentt
We are regularly in receipt of your esteemed favors to the 4th of May and take due notice of the market advices contained in the same. On the other side please find invoice & bill lading of 150 casks sperm oil shipped on board the packet ship Gladiator which vessel sailed on the 18th inst. We think you will this consignment a very superior article which was the only inducement we had in making the purchase. We have invoiced it at the actual price paid and in order to save ourselves from loss we suppose it must sell for $4£ unless which can be obtained when landed we wish it stored and held at $6. The consignment for Quebec we are willing you should close if you have an opportunity and think it advisable at $3£ for the oil & 260 for the bone. You will observe there are 4 casks in dispute but there is no doubt but it is on board of the ship as the captain of the sloop states he checked every number as it was landed on the ships deck.
[no signature]

May 30, 1846
Messrs Hoffman & Dorrepaal
Gentt
We have been favored with your esteemed letter under date of the 7th of April in which you state you do not consider it prudent to alter your limit of 32 cents for whale oil delivered in Rotterdam at which price there is not the least prospect of making up a cargo during the present year. The article is very dull and a large stock has accumulated in consequence of holders exacting a higher price than shippers are disposed to pay 34 being the rate demanded and at which a Bremen ship is now taking on board cargo. We should not be inclined to purchase at present prices but should hoders come down to about 30 cents we do not think there would be much risk in buying.
[no signature]

June 2, 1846
C. Mulford Esq.
Sir
We have your letter of the 29th ulto and notice what you say in relation to any amount which may be due Nathaniel Shearman on our books. On the other side please find his a/c and also our draft on Messrs Judd’s Sons New York to balance for which please send Mr Shearmans receipt amt of draft $33.05
[no signature]

June 3, 1846
Messrs C. A. Heineken & Co
Gentt
By direction of Mr Heineken we have shipped on board the Johann Frederick a quantity of boat boards & 6 boxes candles invoice of which you will find on the other side and enclosed bill of lading. A sale of 1500 bbls N W. whale oil was made yesterday @ 31½ cents at which price we suppose a cargo might be purchased.
[no signature]

June 4, 1846
Messrs Wickes & Robinson
Gentt
Your favors of the 28th & 30 both reached us pr same mail and the amts are to your credit as follows. G Taylors cash check on the Suffolk Bank for $1500 under date of the 2d. Your draft on E. D Brigham due this date $1538.07, and also one other draft payable on the 8th for $1539.07. Our Post Master is of opinion letters should reach here (if they arrive at Boston by the eveng train from your city) the next eveng that is to say they should be but two days between Albany & New Bedford. Your letter of 30th appears to have reached us in regular time as letters arriving in Boston do not reach there sufficiently early to be mailed for the morning train or at least they do not mail them. We have two mails per day, one arrives at 11. a.m. and the other at 7 p.m. Your letters always come to hand per the evening mail which makes a differance to you of one day. Oils are verry dull whale without selection has been sold @ 31½¢ say fifteen hundred bbls, and we were yesterday offered a lott of sperm oil 112 bbl’s verry handsome @ 86¢ at which price we suppose some purchases might be made. The Inga is in at Wareham with 750 bbl’s and a brig at Mattapoisett with 500 which oil will most likely be worth 2¢ pr gallon more than oil imported in our ships. We can purchase the best N. W. whale oil in market at 33¢ but there is none which comes up to your sample and we do not expect to find any. The whale oil this year is not as handsome as usual and we presume it will grow poorer every year as the whales are much smaller than formerly. Should we be able to purchase whale oil @ 31¢ we shall buy largely being of opinion it will be a safe article.
JAP & Son
[p.s.] There are several cargo’s N. W. whale oil now landing which we have not seen.

June 4, 1846
Messrs Samuel T. Tisdale & Co
Gentlemen,
Enclosed I send you S. W. Bennetts acceptance of H. H. Seabury & Co. drft for twenty three hundred ninety six 91/100 dollars due the 12th inst, which please to collect and pass to my credit & oblig.
JAP pr WP

June 5, 1846
Messrs Crocker & Sturgis
Gentt
I have your letter under date of the 3d inst received yesterday but by my negligence unanswered which please excuse. Enclosed please find J. B. Congdons cashr check on the Suffolk Bank for amount of Squire Sanfords draft for three hundred & seventy five dollars the receipt of which please acknowledge by returning the draft receipted.
[no signature]

June 6, 1846
Messrs S & C S Tobey
Gentt
We have yesterday purchased from Andrew Robinson 200 bbls N. West whale oil for your a/c at 32½ cash, and shall ship the same on Tuesday next on board the schooner Columbia at 15 to 16 cents freight. We could not purchase with your paper neither could we find any one disposed to sell on a credit of 4 months. Mr. Perry would have sold you had the William Thompson not been stored and we could no doubt bot of John Thornton from Phocions but the above purchase we think most for your interest. The oil we have bot is not extra but is a good fair article the best we could find with exception of the Lagoda’s cargo from which Bourne would not allow any selection and asked 33 cents. George Hussey bot a day or two before your letter reached us 200 bbls from the Milo’s cargo of Thomas Robinson @ 31½, but when Andrew Robinson returned he was not satisfied with the sale and would make no further sales at the same price. Mr. Hussey bot for Saber & Bunting of your city but could not buy for their paper without guaranteeing the same, the fact is the holders of oil generally will not sell for any thing short of cash and we have only known one or two purchases made on time this year. Kidder of Boston bot 1200 bbls ship Braganza’s cargo a few days since @ 32 cash down and Mr Robinson sold yesterday 500 bbls at the same price we paid and from same cargo. We shall charge one cent per gallon as our commission for purchasing or should you wish to pay the cash we shall charge but one percent which we prefer to the other course as we do not care much to purchase in other manner but supposed you might want the oil and as a good opportunity offered to ship it we were were anxious you should not be disappointed. Will send invoice & bill lading when the oil is shipped and will insure the same.
[no signature]

June 8, 1846
Messrs Wickes & Robinson
We have your letter under date of the 3d enclosing check on the Suffolk Bk for $1500 to your credit under date of the 6th. We notice what you say in relation to light pressed oil which it would be difficult to sell at this time, if we can obtain any offer for it shall immediately write you. The sale in the shipping list must have been late manufactured oil which is often called summer oil, if light pressed oil could be sold not more than 75 to 80 cents could be made most likely the former price. Whale oil is in rather better request & sells selected @ 33 cents, we bot 200 bbls on Friday @ 32½. There is a cargo now landed from which 3 to 500 bbls very good oil might be selected but not equal to your sample. Since writing you on the 4th we have been offered 450 bbls sperm oil @ 85½¢ cash, it is our opinion now is a good time to purchase sperm oil as good handsome lots can be obtained @ 85 to 86.
[no signature]

June 9, 1846
H. G. O. Dunham
Above please find our note for the amount of bill of oil which you have annexed and if correct please receipt and return the same pr mail.
[no signature]

June 11, 1846
Messrs S & C S Tobey
Gentt
We wrote you under date of the 6th informing you of having purchased for your account 200 bbls whale oil invoice & bill lading of which please find enclosed. We will thank you to add 4 mos & 3 days interest to amount of the bill say $44 58/100 and send us your note dated the 5th @ 4 months for the amount payable in New Bedford. We were compelled to truck the oil in consequence of which we have agreed to allow 16 cents freight instead of 15 he paying the bill of cartage. We make no charge for labor on the oil wharfage or bbl to put pumpings into. The schr will sail Saturday or Sunday.
[no signature]

June 13, 1846
Messrs Samuel Judd’s Sons
Gentt
We have your favor under date of yesterday and find the amount charged you under date of April 8th should be 13782.64 instead of $13982.64 shall therefore make the correction to correspond with your entry, as well as give you credit for the other items. Oils of all descriptions are very dull with but very few sales. Sperm might be bot at 85 to 86¢. We have purchased within a few days two lots @ 85 cents and have this day offered 84 for a lot of about 500 bbls. Whale oil can be bot selected @ 32½ but there is none very handsome in market.
[no signature]

June 17, 1846
Messrs S & C S Tobey
Gentt
We have your favor of the 13 inst enclosing your note dated the 5th inst @ 4 Months for twenty two hundred & nineteen 16/100 dollars which is to your credit in payment of bill of oil bot of Andrew Robinson and shipped pr schr Columbia.
[no signature]

June 17, 1846
William Robinson Jr
Sir
Your esteemed favor under date of the 11th inst has been received and contents noticed. Whale oil by the cargo composed of North West & South Sea we are of opinion can be purchased @ 31 cents at which price there are however no buyers; the bad advices from Europe low rate of exchange and high prices demanded for vessels prevent shippers from making any transactions. The consumption of this country from some cause which we are unable to ascertain has been two thirds less than in 1845, as up to this period last year there had been sold to manufacturer’s about 75000 bbls while up to the present time this season not over 23000 has been taken. The import will come short of last year 20 to 30000 but there was a considerable stock in Europe to commence the year with; there has been exported to Europe but 16000 bbls while in 1845 more than 60000 bbls was shipped up to the same date. It would cost 2¼ cents per gallon to purchase and sell whale oil all expenses included such as truckage wharfage leakage expense of storing & taking out of store together with insurance to which of course must be added interest of money which would make an additional half a cent therefore it would be necessary to sell if bot @ 31 @ 32¾ to realise the amount paid. It might vary ¼ of a cent one way or the other but we have endeavoured to put the charges so as to vary on the right side, and should be willing to purchase pay all charges and deliver the same quantity of oil we buy at 2¾ cents; or rather to make good any deficiency in the delivery of oil at cost. Our calculation is made allowing the oil to be stored three months. You ask if we think oil will advance sufficient to pay by holding to sell in New Bedford. We have been of opinion if purchases could be made @ 30 to 30½ cents a fair profit might be realised but the Germans appear to have a very poor opinion of the article and say they will not purchase at even 30 cents; but our opinion is large transactions will take place should the price decline so low and that money will be made out of the business. We think at the above price we should purchase or if a good handsome cargo could be obtained @ 30½ should most likely buy it. Whale oil is one of those articles about which no very accurate opinion can be formed as a little bad accounts about the rapeseed plant, failure of the Davis Straits fishery or speculation would advance prices. We have speculated often in whale oil & almost invariably made money at 30 cents.
[no signature]

June 20, 1846
Capt Robert P. Reynard
Sir,
You having command of the ship Alexander you will proceed to sea the first favorable oppertunity and endeavor to obtain a cargo of sperm and whale oil previous to your return to this port.

In relation to your cruising grounds I shall give you no positive instructions but expect you to be governed by your own judgement.

Should you obtain any oil previous to passing the western islands, land it at Fayal leaving it with Mr Dabney to be shipped to this country, consign as follows. If sent to Boston to my order, if to New York to Samuel Judd’s Son’s, Baltimore William Robinson Jr & if to Philadelphia to S & C. S. Tobey. Should you at any time during the voyage have an oppertunity of shipping home sperm oil or whale bone by a whale ship at a reasonable freight, it may be well for you to improve the oppertunity, but I do not wish oil or bone sent by a merchant vessell, the freight is usually 5 to 6¢ per gallon from the Pacific for oil and 1 to 1½¢ per lb. for bone. Should you wish to discharge any of your crew, calculate each man is indebted to the ship one hundred dollars, and should the amt not be as much we will afterward refund the differance. Should you have occasion to draw on me at any time always let a letter of advise accompany the draft, and dont fail when advising of the bill to state the quantity of oil you have on board. After having filled your ship sell such articles as you can spare even if no more than cost can be obtained. I should be glad to have you avoid recruiting at the Sandwich Islands if you can obtain your supplies elsewhere without detriment to your voyage, as the prices of such articles as you will require are much higher at the above mentioned islands than at other ports & I understand you have no advantages; Sydney is said to be a very good place to obtain recruits and all articles usually required by a whale ship can be bought upon reasonable terms. Should you however think best to touch at the Sandwich Islands I wish you to avoid doing business with the house of Ladd & Co. I should be glad to have you write us every oppertunity and give us such information as you have recd from any of our ships as well as regards your own voyage. You will find on a memo. book containing a list of articles on board the ship and the cost prices with the exception of the slops, they are carried out at the prices I wish charged the crew. It of the greatest importance you should make white oil, and that you should have your sperm distinctly marked. Wishing you a prosperous voyage and safe return I subscribe myself
JAP
Should you have an oppy to write by way of England direct your letters as follows
Jno A. Parker & Son,
New Bedford
U.S.A.
Care of Frederick Huth & Co
London

June 23, 1846
Messrs Wickes & Robinson
Gentt
We credited you under date of the 20th with draft on Suffolk Bank Boston for two thousand dollars, also with your draft on Messrs Joseph Dunbar & Co. for eight hundred & sixty 85/100 dollars, the one at 1 days sight and the other @ 3 days making them due by average on the 24th. Whale oil we are of opinion will not be much if any lower and if we were expecting to require oil this fall should buy it now and the same with sperm. There is no very handsome whale oil in market, & there has been but very little this season, but the very best to be bot can be selected in tiers at 32 to 33 cents and by the cargo at 31. We have purchased within the last two weeks 500 bbls sperm oil @ 85½ & 84¼ cents, and yesterday a sale was made @ 83 but it was from a right whale ship. We have a ship arrived yesterday with 1800 bbls whale oil & the capt is of opinion he has a very white cargo, and as he took but 17 whales to make the quantity we rather think it will be very nice in which case we do not intend to sell less than 34 cents, as it is all but 200 bbls N West and has only been caught 12 months.
[no signature]

June 25, 1846
Messr S. F. Tobey Esq.
Sir
We have your favor under date of the 20th enclosing bill of oil amounting to------------$7,998.06
to which we have added sixty three days int---------------------------------------------------83.98
[total]------------------------------------------------------------------------------------$8082.04
and send you our note for the amount which please acknowledge by sending a bill receipted
JAP & Son

June 25. 1846
Wickes & Robinson
Gentlemen,
As our senior and the writer will both be absent after this week, we wish should you make any remittances, you would endorse the checks payable to William Phillips, or Jas. R. Congdon cashr. Sales of whale oil, ordinary cargos, say in all about 4000 bbls @ 30 cents and of sperm supposed at 84¢. There is now not much if any sperm to be bought at the above prices, as all of good quality is readily taken as soon as landed.
JAP & Son

July 1, 1846
Messrs Samuel Judd’s Sons
Gent,
I have this day drawn on you at 10 days date, favor Jas. B. Congdon cashr, for two thousand dollars which please to honor & charge to my a/c. I hear of no transactions in sperm oil of late, the last sale to my knowledge was the Inga’s cargo @ 84¢. Sales of whale oil @ 30¢ to a considerable extent.
JAP pr WP

July 11, 1846
Thomas M. Burgess Esq.
Sir
Above you have my receipt for thirty two 88/100 dollars, dividend C. Allen’s estate.
JAP pr WP

July 11, 1846
Messrs Oelrick & Kruger
Gentlemen,
Your favor of 10th inst. is recd. The greater part of the cargo of whale oil for the “Alexander von Humboldt” is lying on our own wharf, verry handy for loading. There is about 1800 bbls on two other wharfs near by, with plenty of water to move the ship. It is doubtfull wheather it will be necessary for hir to move to more than one wharf besides our own. The cargo is all ready. Mr. Heineken and both the Messrs Parker’s being absent on a visit to Niagara Falls, the writer of this cannot inform you what Mr. Heineken’s views would be about the ships taking some cotton in New York. It is verry probable that Mr. H. may be in New York on Monday or Tuesday or before as I believe he intends going to Baltimore before he returns to New Bedford, and will no doubt pass through New York. The Messrs Parker’s are expected from the beginning of next week. We should not think that a ship loaded with whale oil would be so crank as if partly loaded with cotton especially if the cotton was stored between decks.
JAP & Son pr WP

July 13, 1846
Messrs Wickes & Robinson
Gent,
Your favor of 9th came to hand on Saturday evening, with cashr of the Albany City Bank’s check on the Merchants Bank Boston for twenty five hundred dollars, which is to your credit this day. Also your drft on Messrs Joseph Dunbar & Co. dated July 3d for seven hundred twenty 66/100 doll’s @ 60 days date to your credit in due course. There have been several small lotts of sperm oil sold lately @ 83¢ pr gallon which appears to be the standard price. Large quantity’s of whale oil (shipping qualities) have changed hands within 10 days @ 30¢ some small lotts ordinary quality @ 30½ & @ 31, for prime quality, such as you require, 32½ or 33¢ is asked, and as the article is quite scarce, considering the large quantity of oil arrived, holder’s care but little about selling at those rates.
JAP & Son pr WP

July 17, 1846
Messrs Wickes & Robinson
Gentlemen,
Your favor of 10th and 14th inst. came duly to hand, the former with Albany City Bank check on Merchants Bank Boston for two thousand dollars, to your credit under date of 14th and the latter with Washburn & Co drft on Willis & Co Boston for two thousand dollars to your credit this day (17th). Nothing doing in sperm or whale oil since our last.

Our Mr. J. A. Parker, Mrs. Parker & Mrs. Dow arrived safely home this forenoon.
JAP & Son pr WP

July 20, 1846
Mr. Paul West [possibly Nantucket, given reference to fire; JAP owned an interest in a wharf there]
Sir,
Your favor of 2d is recd, as also the previous letters you mentioned about, which were mislaid and escaped my memory. I have drawn an order in favor of Capt. Phinney for the 21 66/100 dollars which please pay to him in such in such money as I am entitled to, viz. $11.57 in good money and $10.09 in M. & M. Bank money. I should like to hear whether the wharf sustained any material injury from the late conflagration at your place, or not.
JAP

July 24, 1846
Isaac Mix Jr. [New York]
Sir
Above you have J. A. Parker & Sons draft on Samuel Judd’s Sons of your city in payment for bill of carriage purchased of you by C. A. Heineken the receipt of which please acknowledge by sending me a bill receipted.
[no signature]

July 25, 1846
Messrs Wickes & Robinson
Gent,
Your favor of 21st is received with inclosures as follows, check on Boston for fifteen hundred dollars also your drft. dated 1st inst @ 3 mos. for four thousand dollars & 4 mos., from 15th for three thousand dollars, all to your credit under date of yesterday. No alteration in the oil market, whale can be bought @ 30¢, without selection & sperm @ 83¢.
JAP & Son

July 27, 1846
Hewlet P. Barnes
Sir,
We have concluded to fit the ship Charles Frederick on a sperm whale voyage and if you wish to take charge of hir, we now offer you the ship, and wish an early reply, or you can come to New Bedford if you prefer it. We shall commence fitting the ship as soon as caulked and probably have hir ready for sea about the 1st Sept. It is our intention to make the ship a three boat ship, and it is not necessary for you to be here before the ship is ready for sea unless you prefer it.
JAP & Son

July 27, 1846
Mr. Jonathan M. Flint
Sir,
It is our intention to fit the Charles Frederick, on a sperm whale voyage suppose Mr. Barnes late mate of the Alexander, will go master. We should be glad to have you go mate of the above named ship, in relation to which please write us at your erliest convenience. The ship will be a three boat ship and will most likely cruise on the offshore as Mr. Barnes is well acquainted there and the ships in which he has sailed have never failed of making good voyages.
JAP & Son

July 27, 1846
Messrs Wickes & Robinson
Gentlemen
As requested in you favor of 21st we have made up your accounts to July 31, ’46, and now enclose the same: balc. due Jno. A Parker & Son $3862.81 and balc. due our J. A. Parker, on that day, 14, 353.69 which if found correct please enter in conformity. No new feature in the oil market. Whale oil rather flat at quotations say 30¢ for shipping quality, & 31½ or 32 for manufacturing quality.
JAP & Son pr WP

[Inserted in red ink, set off by rules]: Wilson Barstow Jr. came this day

July 29, 1846
Messrs Seymour Forsyth & Co
Gentlemen,
We shipped on the 18th inst. on board the sloop Republic, two casks of whale oil forwarding inv. by the vessel: 311 gallons @ 30¢--$93.30, and should the quality suit shall be glad to sell you an additional quantity at the same price with the addition of drayage & wharfage which will be 6¢ pr bbl of 37½ gls. Should you desire an additional quantity we should be glad to hear from you as soon as convenient, as should we not dispose of what we have of this discription of oil we shall include it in a cargo we are now shipping to Europe. Should you wish any whale oil of good quality we usually have it on hand and shall always be glad to supply you. Should you not wish to make any other purchases please pay the amount of the bill pr Republic, to Wickes & Robinson or remit check on New York or Boston.
JAP & Son

July 31, 1846
Messrs Frederick Huth & Co
Gent,
Referring to our respects of the 30th May, we have since to advise receipt of your esteemed favors of 18th May, 3d & 18th June and also of the 3d inst, in all of which we notice the uncommon dullness prevailing in your market for the staples of this place, which we must acknowledge is quite different from our expectations, and we cannot now think but a different feeling will take place during the next three months and that you may succeed in disposing of both consignments on better terms than if sales were made at the present time. We however remove our limits on the oil pr Quebec and leave you to exercise your own discretion in making sale of the same, as we wish to have it closed up in all this year but do not wish you to hurry the sale unless you are confident our interest will be promoted by so doing. The bone & oil per Gladiator, we do not wish sold at less than £250 & 82. The import of sperm oil into the United States this year will not exceed 110,000 bbls against 167,000 in 1845. But as yet the small quantity arriving does not appear to influence prices but on the contrary it has been constantly declining the last two months and can be now be bought of good quality @ 82¢ at which price the market is in a dull state. We take due notice of the remittance of £500.17.11 received for our account from Messrs Hoffman & Dorripaal of Rotterdam, and have made our books to correspond. Under date of the 27th inst, we drew in favor of Barton Ricketson & Co @ 30 days sight for £495.17.9 in a bill of exchange no. 28. to which please give due honor.
JAP & Son

August 1, 1846
John B. Glover
Sir
Your note for twenty five hundred dollars becomes due on the 31st, and we have been expecting to hear from you on the subject as we wish to know if you intend paying it. It would suit us much better to have the note paid than to renew any part of it, but should you wish it we are disposed to accommodate you as follows. We will discount your note for $2250@ 12 months the interest deducted from which 12 mos & 3 days would be
[note]-----------------------------------136.12
Payment on note due August 28/31---------250.00
[total]------------------------------------------386.12
which amount if you send us or authorise us to draw for together with your note for $2250 dated Augt 28 @ 12 months we will forward the paper we now hold. Please give a reply in all next week. We suppose you attend to the taxes on the lots.
[no signature]

August 1, 1846
Edward A. Dana Esq.
Sir
We have a few lines from you stating a demand has been left with you against our F. Parker by one of the crew of the ship Amethyst of which vessel we are the agents. We have paid all the crew of the above named ship with the exception of two or three and are & have been ready to settle with them the only reason they have not been paid they have not called for their money.
[no signature]

August 1, 1846
Samuel Judd’s Sons
Gent,
I have drawn on you in favor of Jas. B. Congdon cashr three drafts five thousand dollars each, one @ 10 days date one @ 20 days & one @ 30 days without grace, and shall want to draw next month as much more.
JAP

August 4, 1846
William Cowen
Sir
Above you have J. A. Parker & Sons draft at sight for two hundred dollars on Samuel Judd’s Sons which is in payment for the horse purchased of you and for which please send us bill receipted.
[no signature]

August 4, 1846
Edward A. Dana Esq.
Sir
We have your favor under date of yesterday and take due notice of your remarks. The statement made by your client is incorrect as in the first particular the charges were made out as customary and without the least reference to making his a/c balance. In the next place there is not a charge for a single item which he has never received and for which we have not a voucher. As to the overcharges we can only say he is wrong in this particular unless the item of 20 pct int & insurance may be 1 or 2 pct higher than would be legal, in relation to which we beg to give the following explanation. It has been customary since we have known any thing about the whaling business to charge 20 pr cent if the voyage ended within 30 months and 25 per cent if three years or over, and we as often loose as make by this arrangement; in this case however it would be against your client, tho the difference would be short of ??? dollars the amount paid for him being 96 33/100 dollars. The ship sailed June 10th 1844 but in consequence of sickness of the captain returned October the 3d and sailed again on the 12th of the same month, accomplished her voyage and arrived at this port June 22nd having been absent 24 & 12 days. While out the first time she obtained a few bbl of oil which sold for $248.76 of which his proportion was 1.77 which you will find to his credit. We paid his order to J. W. Harris $79.83 also another order of $5 and he received of us in cash $6.50, we also paid Harris board bill & cash $5 and the day after the ships arrival he received of us four dollars. The ships a/c of slops was made out by the captain and he will make oath he had every article named in the bill it is as follows. We have now given as correct a statement as possible and all the information we possess. We would remark the price allowed for the oil is the very extent of what it could be sold for cash about which you can satisfy yourself by making enquiry of the oil dealers in your city. We wish you to look over the statements we have made and if any alteration should take place inform us and it shall receive immediate attention, or in other words if our a/c is not satisfactory please make out such a statement as you think is correct. Please give a reply as soon as convenient.
[no signature]

August 6, 1846
John B. Glover Esq.
Sir
Your favor the 4th is received in which you state you will remit the 10 per cent on the note before it matures which will suit us better than to renew the entire amount in fact as we wrote you it is not convenient to renew any part of it as we have use for all our money in our business operations.
[no signature]

August 10, 1846
George Smith
Sir
We should be glad to give you a mates birth in the ship Charles Frederick to sail in about 6 weeks on a sperm whale voyage. Please give a reply or come over and see us.
[no signature]

August 10, 1846
Edward A. Dana Esq.
Sir
We have your favor under date of the 7th inst. and are somewhat disappointed at its contents, as we were under the impression you would be disposed to settle Jennings a/c if you were satisfied the charges were correct; and in our previous letter we stated we had voucher’s for every item with which he is debited, and we have now further to say, we can send you, if you wish, positive proof of the correctness of our charges.

In the first place we will obtain the declaration of the captain under oath, that he never made any promise to your client that the $79 83/100 dollars should be given up if he would go again in the ship, & he will also make oath to the correctness of the slop bill, and our clerk’s oath to the correctness of the lay, ought to be as good as Jenning’s, as he shipped him and witnessed his signature. We have never been much engaged in the law and would rather pay something in the way of compromise than be at the trouble & expence of defending a suit; but cannot think of settleing it in the manner you have made out the a/c, rather than do which we prefer the law should decide it. We should be disposed to make your client a present of twenty five dollars if by so doing a settlement could be effected.
JAP & Son

August 10, 1846
Thomas J. Coggeshall Esq.
Sir,
Enclosed I send you the Custom House statement of duties on three cargoes of coal, by which you will see that the duties for Brig “Snow” is:
[duties]-----------------------------------------------------$430.40
deduct balance overpaid duties on coal pr “Midas” & Edward”----28.58
[total]------------------------------------------------------$401.82
Say four hundred one 82/100 dollars, which amount I have paid this day and you will please send me up the amount in cash, such money as will deposit in the Merchants Bank. The Collector refused to take any more checks on the Wareham Bank in payment for duties; we were obliged to endorse the first, besides guaranteeing that he should not loose the 15 days int. which the bank claims for collecting.
JAP pr WP

August 11, 1846
Messrs C. A. Heineken & Co.
Gents.
Enclosed you have invoice & bill lading of 1003 casks whale oil on board the ship Alexander von Humboldt shipped on joint a/c with yourselves, and for which we have charged you under date of July 3d with one half amount of invoice $23,511 91/100 dollars. We have also debited your a/c with sundry’s advances to Mrs. Heineken as follows.
May 1. Cash in New York-------------------------------$ 50
May 6. Cash in New Bedford----------------------------$ 50
June 6. Cash-----------------------------------------$ 50
June 25 Ditto----------------------------------------$ 50
July 24. Paid J. Mix & Co. bill carriage----------------------190
July 24. sr travelling expenses-----------------------------195.58
Aug 3. cash to Mrs. Heineken----------------------------10
Aug 6. cash to Mr. Heineken-----------------------------150
Aug 10 paid bill matting----------------------------------8.80
Aug 10 paid bill marble slab------------------------------20.00
Aug 10 exps. on carriage fm N.Y.---------------------------9.50
Aug 10 harness bought of F. Parker------------------------25.00
[Total]------------------------------------------$808.88
June 5. paid Capt. Parker’s wife---------------------------$15
June 17. paid Capt Fish’s drafts favor of Capt Clark------------24
Aug. 10 premium note on 24000----------------------@ 1$240
Aug. 3 policies of insurance--------------------------3,75243.75 as cash Feb. 6 1847

We have credited you with amount recd from C. A. Heineken on 6th inst $7000 say seven thousand dollars American currency which please enter to correspond on your books. Mr. Heineken can give you all the particulars in relation to the market for oil and bone. You will please exercise your own judgment and do with the cargo per Humboldt as you think proper.
JAP & Son
[p.s.] We have taken out from the purchases of oil about 4500 gallons of the blackest which we shall sell to the best advantage. Should there be any loss on which, shall afterwards place ½ to your debit.

August 13, 1846
Thomas P. Coggeshall
Sir
I have your letter under date of the 11th inst and have consulted the Collector in relation to the bonding of the coal pr brig Snow. The Collector states he has received no instructions in relation to the new law, and can therefore take no other course than to have it entered in the usual manner. It is his opinion when the warehouse bill takes effect it cannot be managed in accordance with your wish. He thinks it would have to be placed in public store in charge of a Custom House officer under lock and key. I have received four hundred & one dollars amt. for which I gave my check for nominal or estimated duties on the above mentioned cargo.
FP

August 15, 1846
Messrs C. A. Heineken & Co
Gentt
Above you have duplicate of our respects of the 11th inst pr ship Alexander von Humboldt which vessel sailed on the 12th having on board as passengers Mr Heineken & family & Mr & Mrs Joseph Dunbar; since the sailing of the ship the wind we think has been favorable and we trust they may have a short passage. We paid for Mr Heineken on the 12th S. Childs bill churn $3.37 which please credit in a/c. The von Humboldt has on board gross gallons 157762½ from which deduct out leaves 155962½ nett. We regret it is not in our power to give you a more flatering a/c in relation to oil, but all confidence appears to be lost in the article and sales only take place at a reduction in price. Yesterday 4000 bbls were sold to a Boston house most likely for shipment to Holland @ 29 to 29¼ at which price perhaps a similar quantity might be bot tho the greater part having oil are firm @ 30¢. Whale bone has not reached a lower point than 32¢ cents at which price about 100,000 pounds have been sold within the last week, and it is doubtful if this day it could be bot on the same terms as a few days hence. We shall bear in mind Mr. Kreig’s order and execute the same should there be an opportunity. We have no different instructions to give concerning the Tridents cargo, but merely refer you to our letter of the 30th of May.
[no signature]

August 15, 1846--------$1335
Four months from date balnc received please pay to my own order (in the City of New York) Thirteen Hundred and thirty five dollars and place the same to acct. of Yours Respectfully
JAP
William Robinson Jr
Baltimore

August 15, 1846
William Robinson Jr.
Sir
Your favour of the 11th is received and as there is no vessel up for Baltimore and it is uncertain when there will be we have shipped your light pressed oil pr way of New York, and also 1021 gallons of the winter oil invoices of which you have enclosed. Above you have J. A. Parker’s draft at 4 mos. for thirteen hundred and thirty five dollars which please accept payable at the Mechanics Bank New York as we find our banks will not collect on Baltimore less than ¼ per ct. It is difficult to quote manufactured oil as there is little or no demand the nominal price of winter is 90¢ but suppose 87 to 88 would not be refused as cash is quite scarce in this vicinity and people have in some measure lost their former good opinion in relation to oil. Crude sperm oil 80 to 82 cents we bot 600 bbls a few days since at 80 but it is rather difficult to buy at that price. Whale crude 29 to 30 and am of opinion candles can be bot @ 23½ to 24 cents. Your candles will be in readiness to day in relation to which please give your instructions. There will be about 175 boxes.
JAP & Soon

August 15, 1846
William R. Easton Esq.
Sir your favor of 14 is before me. I like to sell my lot you mention in your letter for the most you can get. You are authorised to make a sale at such a price as you think advisable.
JAP
P.S. I have recd a line from F. C. Sanford inquiring my price. I do not know the value of said lot I leave it to you as to price. Like Mr. Sanford to have the preference if he will give you as much or more than any one else.
JAP

August 15, 1846
Mr. F. C. Sanford
Sir I received your favor of the 4th as to lot of mine you inquire the price. I do not know it’s value. Mr. W. R. Easton having had charge of the store heretofore I have authorised him dispose of the same according to his best judgement if you wish to buy it he will sell it to you low as to any one.
JAP

August 15, 1846
Mr E. Earle
Your favor of 10th is recd as well one with the bill for expenses in attending in suit C. R. I did not suppose you would have decended to so small a thing as to present such a bill it were a buisiness as much yours as mine and even more. You left it at loose end as you did every thing els settled nothing as it should be. If I had had a legal decision and they had recovered you would had to pay your part. I suppose if judgement had gone against us you would done as you did before put me at defiance. I should had the whole to pay I found I had Hartshorn, Richmond and 3 or 4 machine makers to sum up the case. Mr. Colby examined into the case and evidence on the other side. He advised as well as my other lawyer to settle it on the best terms I could. I paid $500 & then costs about $100 besides my own cost and now to receive dunning letters for $6.82 after robbing me of about forty thousand dollars I think it small buisiness for a great man.
JAP

August 17, 1846
Bangor
Mr. C. P. Allen
Dr. Sir
I have no knowledge of your collecting my demand against Mrs. Heald and the Doct. You wrote me 26 March you expected to collect the note you did not know where the Doctor resided he resided in Springfield 30 April or rather he dates at Springfield under that date. I hope to hear you have collected it from one or the other it belongs to Mrs. H to pay she had the money.
JAP

August 18, 1846
Messrs Seymour Forsyth & Co.
Gentt
On the other side please find invoice of 8 cask black oil on board the Henry Clay. The amount of which you can place to our credit with Messrs Wickes & Robinson remit us check on New York or Boston or let it remain to our credit on your books untill you give us an other order as may best suit you convenience.
JAP & Son

August 19, 1846
George Sargent Esq.
Buffalo, New York
Sir,
We have your letter of the 13th inst enclosing tax receipts and also giving the amount of city tax for the present year. The original amount of taxes paid by you as per statement in your letter addressed to us at Albany was:
[original amount]-------------------------$26.73
to which we have added the interest---------2.89
& amount of city tax for the present year---1.04
[Total]----------------------------------$30.66
for which you have our drft, as above, on Messrs Wickes & Robinson Albany. We believe we now understand all about the situation of the lot, and if you will attend to the payment of the taxes regularly hereafter we will satisfy you for your trouble. Should there be any opportunity of selling the lot at a fair price please inform us.
JAP & Son

August 19, 1846
Messrs Samuel Judd’s Sons
Dr. Sirs
I wrote you in my last letter at what time I propose to draw on you for the balance of my a/c as I shall want to use it by middle November. I have made no further dfts. on you since I advised you. You will please to inform me at what times it will suit you best for me to draw on you.

Nothing doing just now in oil. Whale oil large sales has been made for shipping 29 or 30. 30 cts is now asked. 28½ or 29 is offered. Seprm is dull nothing doing. Some small parcels not very good have been sold @ 80¢ more is generally asked.
JAP

August 20, 1846
Mrs. Elisa W. Russell
Madam
Yours of the 12th is received. Enclosed we send you thirty dollars.

By a letter from a boatsteerer of the ship Young Phenix dated March 18th 1846 we learn that the officers & crew were all well had 450 bbls sperm oil.
JAP & Son pr WP

August 20, 1846
Messrs Wickes & Robinson
Gent
We have your favor under date of the 17th inst. and owe you an apology for not acknowledging your previous letter in which we received the remittance of $3862 81/100 dollars by which your a/c made up to the 1st inst. has balanced. Under date of to day our J. A. Parker has credited you with twenty five hundred dollars and we have placed to your credit against the amt. received from Messrs Seymour Forsyth & Co. ninety three 30/100 dollars. Sperm oil is in rather better request and could not now be bot of good quality less than 82 to 85 cents. We have purchased 600 bbls a few days since at 80 cents. Whale oil is also rather better since the arrival of the last steamer and cannot be bot less than 32 to 33 selected. We have about 800 bbls N. W. whale oil of good fair quality, no dark or black in the lot and with two or three casks free from ground tier which we should sell at 32 cents or select out the very best at 33.
JAP & Son
P.S. Will you do me the favor to call at the Comptroller’s office and pay the county tax for 1842 on lot no. 136.25 X 150 358 feet north of Huron in 4 ward on Oak Street in Buffalo

August 20, 1846
William Robinson Jr
Sir
We have your favor of the 18th inst and write you pr return mail to say you may consider yourself insured twelve hundred dollars on oil from New Bedford to Baltimore via of New York for which we have charged you this date with thirteen dollars of premium is 12. Policy $1 making $13. We believe your candles are all packed but should such not be the case will bear in mind your instructions, have not been able to ascertain about the candles Mr. Hussey not being at his counting house and the works closed, shall however have our attention this afternoon.
[no signature]
[George Hussey, merchant, counting room corner Middle and North Water, New Bedford]

August 27, 1846
Messrs Seymour Forsyth & Co
Gent,
We have recd your favor of 24th inst with check on Merchants Bank New York, for three hundred thirteen 40/100 doll’s in full for our bill of oil pr Henry Clay as above receipted.We have credited you in ??? a/c with 6 gallons. Extra outs @ 30¢. $1.80¢ which will be noticed in your next order for oil.
JAP & Son pr WP

August 24, 1846
Messrs Samuel Judd’s Sons
Gentt
Your favor of the 21st inst. addressed to our J. A. Parker is recd. and in reply he wishes the writer to say he may find it necessary to draw on you payable next month for $5000 & the same amt. in October the balance can make payable in November as you request. We have about 900 bbls N.W. whale oil we think as good as any in market but it is not very handsome and we believe there has not been but little this year as light coulored as last season it is however good oil has but little if any ground tier & no dark or black. We will select out 200 to 500 bbls @ 33 cts or without selection @ 32. Sperm oil is rather firmer, the quantity on hand being found less than was expected. An account has been taken within a few days and is as follows 35000 sperm in New Bedford and Fairhaven & 30,000 whale. Arrived 83000 [sperm] into the United States & 204000 of whale. It is not likely the quantity of sperm this year will excede 100000 bbls. The writer wishes a box of your patent candles sent per first vessel.
JAP & Son

August 27, 1846
George E. Ham Esq.
Detroit, Michigan
Sir,
Several years since we placed in the hand of Ira Harris an account against Messrs Chase & Ballard for collection. Mr. H. informs us the same was placed with you, and that it was his opinion about 1000$ would be collected but refered us to you for particulars. We are anxious to have you give such information as you possess concerning our claim. If you have collected any part of, or what the prospect is. By giving a reply to the above you will oblige.
JAP & Son

August 29, 1846
Lemuel Goddard Esq.
Sir
Enclosed please find invoice & bill lading of 133 casks sperm oil shipped on board the Margaret Evans which vessel sailed on the 25th inst. In relation to the sale of this shipment I shall give no positive instruction but have you to exercise your own judgement in disposing of the same, tho it would be my advice in case it would not realise cost & charges to place the same in store a few months as I should prefer taking my chance in preference to selling at a loss. The market here is rather better or firmer tho it can still be bot at 80 cts. but my impression is an improvement will take place as soon as manufacturer’s come into market to purchase their stock. I do not wish you to effect insurance on this shipment as I have not drawn against it, and shall not before hearing of the ships arrivall.
FP

 

August 31, 1846
Messrs C. A. Heineken & Co.
We have to acknowledge receipt of your esteemed favor’s of 28th and 31st July. The former enclsoing a/c sales (performa) disbursments of ship Trident &c, which will hereafer appear to your credit. By the letter we were pleased to learn there was rather a better feeling on oil, and that 5000 bbls had been sold. With us the enquiry is better than it has been and sales are making in small lots @ 30 cents, less than which a cargo could not be made up 29½ having been offered last week for a cargo at which it could not be obtained. An accurate a/c has been taken of the quantity on hand in New Bedford & Fairhaven and ascertained to be 29000 bbls there has arrived thus far into the United States 204,000 bbls a much less quantity than was expected which makes holders indifferent about selling. Whale bone dull @ 32¢ but it cannot be bot for less. In consequence of the scarcity of money we may find it necessary to draw on Frederick Huth & Co. 1 to 2000£ for your a/c by the steamer of the 16th of September or first of October for which we are in hopes to obtain 9 to 9½ exchange nine percent being the present rate. The bark Metador arrived yesterday to A. R. Nye to load oil for your port cargo cost 29½ exclusive of commission.
JAP & Son
[Asa R. Nye, T. & A. R. Nye, Commercial Wharf]

August 31, 1846
Messrs Wickes & Robinson
Gents,
We have yours of the 26th inst. enclosing Commercial Bank check on the Suffolk Bank Boston for two thousand dollars, which is placed to your credit on J. A. Parker’s book under date of the 27th. Some few sales of sperm oil continue to take place @ 80¢ cash, but generally it is held at @ 82 to 85. Whale oil of good fair quality can be bot @ 30¢ or 32 to 33 selected. Please say to Mr. Penniman the administratrix upon Burgess estate is not disposed to allow his claim. Also that the try pot sent us for sale yet remains unsold.
JAP & Son

September 1, 1846
John B. Glover
Sir,
Your note was due yesterday and we expected to have received certificate of deposit and a new note for the balance agreeable to promise but as yet have not heard from you.
JAP & Son

September 3, 1846
Jno B. Glover Esq.
Sir
Enclosed you have your note paid by new note for $2250, and cash deposited with Samuel Judd’s Sons for balance.
JAP & Son

September 7, 1846
Messrs C. A. W. Winchester
Gentlemen,
Please send us pr railroad 50 boxes perfumed white soap, and we will remit the amount on receiving bill of the same. We expect you will charge your lowest cash price.
JAP & Son

September 7, 1846
Messrs Samuel Judd’s Sons
Gent,
Since reception of your favor we have been looking about to assertain if we could make sale of any of your oil casks. We find no one in want, and as the number of ships in port are few, we should not advise sending any quantity to this market. 600 or 800 bbl’s of very good one’s might sell @ 70¢ cash. They have been selling after having been put in first rate order @ 80 to 85¢ the purchaser selecting every cask. New casks can be bought @ 98 cents. The market for sperm & whale oil is better 83 to 85¢ is as low as the former can be bought & 32 to 33 for the latter.
JAP & Son

September 8, 1846
Messrs Wickes & Robinson
Gentlemen, Under date of the 5th our J. A. Parker has credited you with amount recd in your letter of the 2d by check on Suffolk Bank for two thousand dollars. We have been endeavouring to execute your order but do not see much prospect at your limits; the greatest proportion of the sperm oil being held by few individuals who at present are not disposed to sell. 700 to 800 bbls verry indifferant oil, some of which is short of head, can be had @ 80¢, but such as you require cannot be bought less than 83 to 85¢ and not over 1000 to 1500 bbl’s at these prices. We are in treaty for 400 bbl’s at Mattapoisett about which we shall know this afternoon, and should be buy will write you again tomorrow. Whale oil is also in better demand and cannot be bought, selected, less than 33¢. Had we received your order four weeks earlier we might have obtained 1000 bbl’s verry handsome sperm oil at the price named in your letter; the fact is there have been no sales this season @ 80¢ unless in small quantities & those have been made by persons compelled to realize the money.
JAP & Son

September 9, 1846
Mr. Robinson Sr.
Sir
We have your favor under date of the 3d inst. and agreeable to your request we have shipped the candles on board schr William H. Brown which vessel sailed this morning with a fine wind. We have insured 1500 dollars on the candles and charge you with the amount $8.75¢ and also with drayage wharfage $3.46 have also made up an a/c showing a balance of $37 75/100 dollars due the 10th of September have also made up our J. A. Parker’s a/c both of which we shall forward to-morrow and draw for the amt. as you request. We have applied to several of our oil manufacturers in relation to the purchase of manufactured oil but do not find any one disposed to sell to deliver, or they have none of them as yet made us a price when they do will inform you. It is the opinion of the writer crude sperm oil will advance between now and December 5 cents per gallon. It can be bot @ 83 to 85¢ could have been purchased ten days since @ 80¢ but the stock has become somewhat reduced and is in the hands of those who are not ready to sell at present. It is not often winter oil can be made before January or February. Whale oil 31½ to 32¢ and in rather better demand than it has been with a prospect of a further improvement.
JAP & Son

September 10, 1846
Thomas P. Coggeshall Esq.
Sir
I here enclose you my authoraty to represent my stock in Parker Mills Co. at the annual meeting of the stockholders. Your money is ready for the discount of the note. You will remember the form of the notes to be sent in exchange of those recd.
Note 6 mos.-------------------------------$2500
Less 6 mos 3 ds. dis. 76.25-------------$2423.75
Your note due 11th inst of----------------$2380
to be renewed 4 mos. say 4 mos. 3 ds int.----48.79
[total]---------------------------------------$2374.96 in cash
JAP

September 10, 1846
Messrs Samuel T. Tisdale & Co
Gentlemen,
I spoke to your Mr. Tisdale. I should have some money shortly that I should like to place with you on interest. Since which I have a use for the same.
JAP

September 10, 1846
C. R. Degan Esq.
Sir
We have your favor of 9th inst. making enquiry in relation to whale bone. We should not wish to sell our bone to be delivered in New York but would sell it to be taken here @ 35 cts and nothing less at present. We suppose it is worth than most lots in the market as we have had it on hand nearly 18 months and it has been stored in a very dry place.
JAP & Son

September 10, 1846
William Robinson Jun.
Sir
We wrote you yesterday and now have the pleasure to enclose your a/c current with J. A. Parker & J. A. Parker & Son the former balanced by his draft @ 4 mos. for $1200 and @ 5 months for $1137 64/100 which we enclose for your acceptance. We do not find any of our manufacturers disposed to give a price to furnish the manufactured oil excepting Edward M. Robinson and his terms are 92 cents cash on delivery of the oil charging the same price for the spring as for the winter. We are of opinion the bargain might be closed @ 90 cts and nothing less. We can buy 4 to 500 bbls sperm oil @ 82¢ cash delivered in Mattapoisett which would stand in here 82½. Whale oil sells @ 32¢ at which rate we have sold today and yesterday 700 bbls very inferior @ 31½.
JAP & Son

September 11, 1846
Thomas J. Coggeshall Esq.
Dear Sir
Your favor of this morning with your note for $2380 dated this day & payable in 6 mos. and seventy two 60/100 dollars in cash (the div. on said note) came duly to hand, and enclosed I send you the note due this day for same amt. ($2380) cancelled. I wrote you yesterday directed to Wareham, stating that I was ready to pay the proceeds of the note for $2500 dated 1st, and also enclosed my authority for you to represent my stock in the Parker Mills. Please send the note for 2500$ in due form as requested in exchange for the one I hold.
JAP pr WP
P.S. Mr. Parker left town yesterday, to be absent about two weeks. He expected your note of 2380 payable in 4 mos. instead of six. If he dislikes my receiving it, on his return you must alter it to 4 mos.
WP

September 12, 1846
Thomas J. Coggeshall Esq.
Dr. Sir
Yours of this morning is recd with note for 2500$ dated Sept 1, payable in 6 mos. in exchange for the one of same amount which I now enclose, cancelled.
The nett proceeds of the note of 2500$ is--------$2423.75
deduct the duties on cargo of coal pr brig Fame----295.39
[Total]---------------------------------------$2128.36
Say twenty one hundred & twenty eight 36/100 dollars which I now send you in bank bills. The collector, Mr. Adams, called on us today for the duties on the cargo of coal per brig Fame and wished it paid & the bond cancelled. The writer stated to him that he should have to send to you for the money, he said that it must be paid. Consequently I have retained the amount as above to pay him on Monday. Please write by return mail if you have any directions to give about it.
JAP per WP

September 12, 1846
Messrs J. E. Thayer & Bro.
Gentt,
Enclosed please find a sett of exchange on Messrs Frederick Huth & Co. for £1000 which we wish you to sell in time for the steamer of the 16th and advise us accordingly.
JAP & Son
[“A Set of Exchange is a bill drawn in duplicate or triplicate, each copy being valid, until the amount of the bill is paid. These copies are sent by different conveyances, to provide against miscarriage.” Daniel W. Fish, A.M., the Complete Arithmetic, Oral and Written (New York and Chicago: Ivison, Blakeman, Taylor & Co., 1881), p. 89]

September 14, 1846
Messrs Bates & Co.
Gentt
We have a letter from your Mr. Thaxter enclosing the necessary papers for the clearance of the bark Francis Burr which shall have our attention as soon as Capt Coffin makes his appearance, at present he is absent from town. On the other side please find a bill of 224 casks whale oil for the amount of which we shall draw to-morrow in a draft dated this date and made payable to Jas. B. Congdon cashr. The bark is not filled with oil, would stow about 2 to 250 bbls more than she has on board but being very deep and having a large quantity of log wood to stow away the mate is of opinion they will not require any more.
[no signature]

September 15, 1846
Messrs Frederick Huth & Co.
Gent.
We have to acknowledge receipt of your esteemed favor of the 18th July 3 & 18 of August by all of which we do not perceive any alteration in your market for the better which is not the case with us a slight advance having been obtained on both sperm & whale oil say 2 to 3 cents pr gallon the former may be quoted @ 83 & the latter at 33 with a fair prospect of an additional improvement. Whale bone remains without much varaition but it is more sought after at present prices say 32 for N. West & 34 for S. Sea. Under date of the 12th inst. we have drawn on a/c of Messrs C. A. Heineken & Co. of Bremen a sett of exchange for (£1000) one thousand pounds at sixty days sight said bill being made payable to J. A. Parker & numbered no. 29.
JAP & Son

September 15, 1846
Messrs Bates & Co
Gentlemen,
We wrote you yesterday forwarding bill oil, and have this day drawn for the amount, eight thousand & six 11/100 dollars. Capt. Coffin does not appear quite satisfied with the charter party, and it appears has besides, some business in Boston, in consequence of which he has concluded to go down this afternoon. We enclose the charter party’s also the bills of lading (we have kept back) by the vessel and also the charter party if you will return one by Capt. Coffin and specification of oil. After receiving your note informing us you would take the oil, we immediately notified the mate of the Frances Burr (Capt Coffin being out of town) that the oil was ready for delivery, and stateing where the ship must haul. The Moth stated they had a large quantity of logwood landed at Fairhaven, which they would have to take on board and then land again after being at the wharf in New Bedford. After hearing his statement we found it would cost about as much to move the bark as to take the oil from a lighter, we therefore advised him to take the oil on board at Fairhaven, but not as your agent, leaving him to do as he thought best.

Capt. Coffin is of opinion he was not bound to take in cargo at New Bedford, and therefore claims of you the expence of lighterage, which of course we cannot admit, and if the bark was chartered to take cargo at Fairhaven & New Bedford of course the Capt. has no claim upon you as he was notified that the oil was ready and the bark could have a berth to receive it; and the reason of his not coming over was to save time and expence. We have not advanced Capt Coffin any money on his freight, as he can arrange that matter with you while in your city.
JAP & Son
[p.s.] Please take notice that the charter party is not signd by Capt. C.
[charter-party: the name given to a contract in writing between the owner or master of a ship and the freighter, by which the former hires or lets the ship, or a part of the ship, under certain specified conditions, for the conveyance of the goods of the freighter to some particular place or places.]

September 15, 1846
Messrs Wickes & Robinson
Gent,
We have your favor of the 9th and the amt enclosed two thousand dollars was credited you in a/c on our J. A. Parker’s books under date of the 12th inst. Sperm oil remains about the same as when we last wrote you. There is none to be bot @ 80¢ the lot at Mattapoisett about 500 was offered us @ 82 and it will be sold today at that price if the holder does not advance. Kidder of Boston having gone down to buy its 1000 bbls. Sperm cannot be obtained less than 85¢ cash. Whale oil sales yesterday @ 33 of ordinary quality 34 to 35 is the lowest a good lot could be bot for. We have sold what whale oil we had. A sale of very inferior sperm short of head was made yesterday @ 81½.
JAP & Son

September 15, 1846
Messrs C. A. Heineken & Co.
Gent.
We wrote you under date of the 31st of August since which we have none of your favors to acknowledge, but from other letters are informed there was still a better feeling on your side for whale oil and that it was expected sales would shortly take place @ 15 rix which we expect to have by the next steamer is the price. The article has been gradually advancing on this side since a few days after Mr. Heineken left and could not now be bot of the most ordinary quality @ less than 32¢ and but a few thousand barrels at that. We have closed what we had on hand at 32 and the black oil left by the Alexander von Humboldt at 30¢ with exception of a few casks which we sold @ 31½ so that we git our money back but there is no profit or loss worth making any a/c about. We presume ere this Mr Heineken and family are with you and we hope to be informed by the steamer of the 19th of this month that they as well as Mr & Mrs Dunbar are in good health and had a delightful time across the Atlantic which we think will be the case as the Trident which ship arrived on Sunday had light westerly winds the greater part of the passage. In consequence of their being a better feeling in exchange and the price having advanced to 9 % we have drawn for your a/c under date of the 12th inst a sett of ex for £1000 sterling @ 60 days sight on Messrs Frederick Huth & Co London, and requested them to look to you for a remittance against the same. There has not been any opportunity to execute Mr Kreigs order on whale bone. Sales continue to be made at 32¢ but is not in brisk demand. We may draw an additional 1000£ by the steamer of the 1st or 16 of October as we may have occasion for the money. Mr Lawton has written Joseph and given him all the particulars about business & other matters.
JAP & Son

September 17, 1846
Messrs Bates & Co
Gent,
We have your favor of 15th & 16th inst, and have forwarded by the Francis Burr the letters & other papers agreeable to your request. Capt Coffin has gone on board his vessell with the intention of going to sea. The bark took all the oil Mr Thaxter saw when here with the exception of 100 bbl’s which was sold the next day after making the sale to you, not having any doubt but there would be remaining a larger quantity than the ship would take to complete hir loading. Capt Coffin states he paid Mr. Winsor’s bill of $76 9/100 dollars for procuring charter to Antwerp. Also that he paid the Belgian Consuls bill to Mr Pope for which we have taken his word. The bills paid being on board his vessell.
JAP & Son

September 18, 1846
Messrs Seymour Forsyth & Co.
Gent.
We have your favor of the 15th and regret it is not in our power to ship you the dark colored whale oil at your limits. We sold what we had last week about 4000 gallons @ 31½¢ cash at which price we can ship it this day and should no alteration take place in the market before receiving your reply shall be happy to send it but as we shall have it to buy and as we know of only two lots in market we can give no binding price as the article is very likely to be influenced by the steamer news. Whale oil of good quality readily sells @ 33 to 34 whereas when we shipped you the last lot it could be bot @ 30½ to 31.
JAP & Son

September 18, 1846
Capt. Hewlet P. Barnes
Sir
You having command of the ship Charles Frederick you will please proceed to sea the first favorable opportunity and endevour to obtain a cargo of sperm oil previous to your return to this port. If however after having cruised a sufficient time to satisfy you there is no prospect of filling your ship with sperm we wish you to take whale in preference to bringing your cask home emty, and should you in making passages fall in with right whales we should by all means recommend your taking 5 to 600 bbls. in which case if an opportunity offers by a whale ship bound either to this port Nantucket New London or Sagg Harbor it would be best to ship home as much sperm as you have taken whale. In relation to your cruising ground we shall give no positive instructions but expect you to be governed by circumstances exercising your best judgment for the interest of all concerned. Should you obtain any oil previous to passing the Western Islands land it at Fayal leaving it in charge of Mr. Dabney to be shipped to the United States consigning it as follows. If sent to Boston to our order if to New York to Samuel Judd’s Sons—Baltimore William Robinson Jr. Should you wish to discharge any of your crew calculate each man is indebted to the ship one hundred & twenty five dollars and should the amount not be as much we will afterwards refund the difference. Should you have occasion to draw always let a letter of advice accompany the draft and dont fail when advising of the bill to state the quantity you have on board. We are however of opinion it will not often even if ever occur unless you meet with some accident that you will find it necessary to trouble your owners with draft as at most of the ports where you will recruit you can obtain your supplies from sales of oil or such articles as you have on board for sale. You will notice by your book containing list of articles that we have put on board twenty five bbls of beef and fifteen bbls of flour for sale as there will likely be that quantity more than you will have occasion to use unless you should be very unfortunate in which case you purchase again on the best terms you can. Should you have an occasion to obtain much of an outfit, if you can do so without detriment to your voyage we recommend Sydney as one if not the best place in the Pacific Ocean we have had several ships recruited there and the captains write home very favorable accounts. After having filled your ship sell such articles as you can spare even if no more than cost can be obtained. We should be glad to have you write us every opportunity and give us such information as you have received from any of our ships as well as regards your own voyage. You will find on board a memorandom book containing a list of articles on board the ship and the cost prices with exception of the slops they are carried out at the prices we wished charged the crew. It is of the greatest importance you should make white oil, and that you should have your sperm distinctly marked. Should you have an opportunity to write by way of England direct your letters to the care of Frederick Huth & Co. London---Wishing you a prosperous voyage and safe return we subscribe ourselves
Your friends
JAP & Son

September 19, 1846
John Jones
Sir
We have your favor of the 17th inst. in relation to the Parker house and in reply can only say we should be glad to lease the house and what furniture we have belonging to it which however is not quite as much as would be necessary, it being partly furnished by Mr. Mitchell the present proprietor say to the extent of 3000 dollars which furniture he would sell at a reasonable price and most likely 2000 would purchase all that would be required. Our J. A. Parker the owner of house would not be willing to purchas any more furniture than he now has connected with the house. If you think sufficiently well of the business to mak an arrangement as specified above shall be pleased to hear from you further on the subject or it might not be amiss for you to come to New Bedford and perhaps you might on looking over what belongs to the house not require as much furniture as we have mentioned should you wish to lease it.

September 21, 1846
Messrs Samuel Judd’s Sons
Gentt,
We have your favour of the 19th inst. with invoice of empty oil casks which have been landed but we are at a loss to know what to do with them as in their present state they would not sell at more than 30 to 40¢ per bbl. There are but very few good casks in the lot to speak within bounds not over half of them are any ways passable. If they were our casks we should select out all the best of them and have the remainder worked over or put the entire lot at auction and sell them for the most they will bring, do not think there would be much difference in the results. On the 10th inst our J. A. Parker drew two drafts the one at 30 days date & the other at 60 days each for $5000 dollars which will be all he will have occasion to draw payable in October and it is uncertain if he will wish to make any other drafts payable in November, in case he should will give you timely notice. The writer has received a box of your sperm candles of which please annex bill to your letter when writing. North West whale of good quality was sold on Friday last @ 34 cents we closed what we had @ 32¢. Sperm is held for 85¢ 82 offered and at which two or three lots have been sold. The stock of sperm is reduced to about 2000 bbls in New Bedford & Fairhaven of which George Howland, Jireh Perry, T. & A. R. Nye, T. S. & N. Hathaway, I. Howland Jr. & Co. and ourselves hold about 2/3ds. We regret to hear there is no improvement in the health of Mr. Bridge as a few days we were informed his friends felt a little encouraged as he had been somewhat better a few weeks past.
JAP & Son

September 21, 1846
H. Battell Esq.
Dear Sirs,
Above we forward a bill against Thomas Hunt a seaman on board of our ship Trident discharged & paid off in Bremen. By a mistake of Capt Black he was over paid the above sum of $49.60 we have ascertained that said Hunt has funds due to him from the owners of bark “Pantheon” of your place you will please to truster Mathew Durfee & owners of said barque for the amount and expenses of your write & c. & take care of the case for us and oblige.
JAP & Son pr WP

September 22, 1846
Mr. George Sargeant
Sir,
We have your esteemed favor of the 15th inst. & notice what you say in relation to the sale of our land in your city. We regret the business has taken the turn it has but presume it is better to loose the property then to spend in the law more than its actual value. Our senior is absent and not having an opportunity to consult him on the subject am unable to decide at present what course we shall pursue but will thank you to inform where the sale is to take place and we will then make up our minds whether to give up the property or come up to the sale.
JAP & Co.

September 22, 1846
Messrs E. & A. W. Winchester
Gent.
Enclosed please find J. B. Congdon cashr. check on the Suffolk Bank for $174 dollars being amount of your bill of soap the receipt of which please acknowledge by sending bill receipted.
JAP & Son

September 23, 1846
Messrs William J. King & Co.
Gentlemen
Will you please to send to Taunton for the Plympton Cotton Mills 5 bales of your best New Orleans cotton. I wish it to be of first quality as it is to be mixed with some inferior cotton to make it suitable to work The price you must put down at the lowest point for cash which will be forwarded on receipt of your bill.
JAP pr WP
Please send duplicate bill to Leach & Peirce Plympton

September 25, 1846
A. J. Russ
Sir

st inst and in reply have to say we should be willing to lease the Parker House for 1 to 5 years at twenty five hundred dollars per annum the rent to be paid quarterly & good & ample security to be given for the fulfilment of the lease.
JAP & Son

September 25, 1846
Eliphatel Wickes Jun.
Sirs
Your favor of the 21st was received per mail of Wednesday evening, and agreeable to your request we yesterday endeavored to execute your order for sperm and whale oil, but found the market in such a state we did not think it advisable to make any purchase before consulting you on the subject for two reasons. In the first place we will sell you what oil you want at a less price than we were offered it yesterday and though our’s is not remarkably handsome it is equal to any lot in the market with one exception about 900 bbls ship Mary Ann’s cargo at Fairhaven. The very lowest price we could get named was 90¢ cash to which would have to be added truckage and wharfage say 6 cent per bbl. The fact is no one whishes to sell their oil at present, the stock being so small and in so few hands we are of opinion impostors will hold on firm for some weeks when if there should be a want of buyers they will be anxious to sell; at present there are quite a number of orders, but we have heard of none at over 83 cts. but so many different persons making application for oil has an effect to put up prices. The last sale of sperm oil was on Tuesday last 400 bbls @ 85¢. 86 has been offered for a lot of 500 bbls which are all the transactions to our knowledge. There are two lots of sperm oil tho one containing 600 bbls very fair oil and the other 350 bbls (said to be handsome) for which the owners promised to give us their terms this day and if we obtain them previous to the closing of the mail shall inform you. They are more likely to sell than any holders we know and we have some little hope we may buy their two lots. You say in your letter it is of the first importance in purchasing N. W. whale oil that you have that which is handsome of which we are well aware and should be glad to send you such oil as you want but tis out of the question it is not to be had and the only chance there has been to have obtained 500 bbls handsome oil for the last two months was to have selected out of the 5000 bbls we purchased in July. There are several cargoe’s N. West whale from which a selection can be made at 35¢ and a good fair article be obtained. There is our cargo of 2100 bbls from which we can select 700 bbls @ 34¢ and most likely 33½ we have offered 33 which price if the owner concludes to take to-day we shall buy if not shall wait till we hear from you, it is the cheapest in market there not being a great difference from the oil for which 35 is demanded, the last sale of selected N. W. whale was 34 cents, we will sell you 500 to 2400 bbls sperm oil from ship Amethyst, Trident & Charles Frederick @ 88¢ cash subject to no other charge but wharfage. There are no vessels here that will take oil to Albany @ 15¢ 20¢ is about as low as we should be able to ship it. Should we sell we should calculate to sell the 210 bbls. Amethyst & Trident first and make up any balance out of the Charles Frederick. There is no material difference in the oil but they are small lots in which there are several interested on which a/c we wish to close them.
JAP & Son

[The following is written at right angles to the end of the letter, in red ink:]

Since writing the above we have bot 220 bbls @ 85 & 700 bbls @ 85½ provided the quality is satisfactory about which we are to decide this afternoon, shall take the oil if it is any ways passable as oil will advance beyond question. Please write us as early as convenient. We have your letter concerning winter whale but have had no time to make enquiries will give it our attention to-morrow we understand the price is 45 cents cash.

September 25, 1846
Messrs William J. King & Co
Gentlemen
Yours of 24th came to hand with bill of 5 bales of cotton annexed amt. less 3% two hundred & eighty four 7/100 dollars for which I enclose J. B. Congdon cashr. check on Providence Bank. The receipt of which please acknowledge.
JAP pr WP

September 26, 1846
Eliphalet Wickes Jr.
Sir
We wrote you under date of yesterday giving you a statement of the oil market also informing you we had purchased about 900 bbls sperm oil provided the quality was satisfactory @ 85 & 85½ cts. We yesterday went into our examination of the oil and regret to say we found the lot of 700 very inferior fully 1/3 being dark & black on which account we did not think it advisable to buy it. The parcel of 200 bbls we found better and bot it tho it is not a prime article as there are several cask of dark oil in the lot it is however a fair sample of such oil as can be had in this market with one or two exceptions. Oil first rate as to colour &c is not to be had. We have this morning examined every cask of the Amethyst & Trident’s oil but do not find either lot as white as we expected in consequence of which we should ship these two parcels if you wish @ 86¢. The body of the Trident is a very deep straw color but the head is of good quality. In this lot there is 133 bbls. The Amethyst’s is not very uniform some of it being handsome, but should think it about similar to the lot we have above described with the exception of its being brighter oil. The Charles Fredericks oil tho not remarkably handsome is better than any oil we can buy and in our opinion the best way for you is to purchase of us what you require immediately and not have the price known leaving the market to take its course and should purchasers not come forward holders may show some anxiety to sell in which case we can improve it. If you would give us notice sooner when you require oil you would make a great saving by so doing and generally obtain a better article as for instance when you wrote us buy @ 80¢ had you stated you should want 1500 bbls by first of October we could have purchased it @ 82 to 83 cents. We have found such an article of winter whale as you wish which we are offered @ 43 cents but cannot obtain the refusal until we have your reply. The article is scarce of prime quality tho there is plenty late made but for most of it 44 to 45 is asked. The lot we have mentioned in which there is about 100 bbls is all the oil we can buy at 43¢. There are no vessels here with exception of the Republic & Index and both captains say they are not willing to take oil to Albany less than 20¢.

[The following is written at right angles over the end of the letter in red ink:]

We have bot 200 bbls whale oil at 34 cts and shall examine a a lot on Monday & select 500 bbls if we can find it that will in any way suit @ 33½ at which price it will be cheaper than anyone can buy. The 200 bbls we have bot is good oil equal to any in market.
JAP & Son

September 26, 1846
Thomas S. Coggeshall Esq.
Dear Sir
Your favor of yesterday came to hand last evening with cashr Bristol County Bank check on the Marine Bank for two hundred sixty 40/100 dollars on account of duties paid on coal pr. brig Sterling which was $360.40 instead of $260.40 as you have remitted. Please send the remaining one hundred dollars together with three hundred & fifty 40/100 duties on cargo of coal pr. brig “Isabella” which is entered & duties paid as above under protest. Please forward the invoice & B/L. & I will forward permit. The Collector permitted the cargo pr Isabella to be entered so that the captain might clear his vessel without coming up again.
JAP pr. WP

September 28, 1846
Messrs Pratt & Brother
Gentt
In reply to your favor of the 23 we can only ay should Messrs Haskell & Randall wish to purchase of us to the amount of 2 to $3000 we should sell them without the least hesitation on 6 months, as they have made been established in business but a short time and will no doubt be perfectly good for the above amt.
[no signature]

September 29, 1846
J. E. Thayer & Bro.
Gent.
Enclosed we forward a sett of exchange on Messrs Frederick Huth & Co. London for £1000 to be sold by the steamer of the 1st.
JAP & Son

September 30, 1846
Messrs C. A. Heineken & Co.
Gent
In forwarding duplicate of our respects of the 15th inst. we have to advise receipt of your valued favor of the 21st of August. Under date of yesterday we have again drawn on Messrs Frederick Huth & Co. for your a/c a father ? of £1000 say one thousand pounds sterling of which please take notice as we have informed Messrs Frederick Huth & Co. you would remit against the same. Under date of the 7th inst. we have credited you with the bill of exchange sold for the 16th as follows
£1000 @ 9 ¼------$4855.66
Less ¼ Brokerage-----12.14
Cash Sept 17------$4843.52
We have charged you under date of the 24th with our acceptance of Clement Norton’s draft of your ship Gustav with $4080 four thousand & eighty dollars as cash Oct 7th. Said amount was in two bills both dated Oahu March 21st, the one in favor of Samuel S. Reynolds for $2880 & the other in favor T. M. Cutler for 1200, both at 10 days sight. Oils of every have risen in value within the last two weeks. Sales of whale being made yesterday by the cargo say 2500 bbls @ 33¢ and sperm cannot less than 88 tho sales have not been affected at over 85½. Whale bone North West sells readily at 33 & S. Sea @ 34. The late accounts from the whaling fleet do not look very encouraging the ships having taken but little oil since fall and the captains by their appear rather discouraged. Many of them have written home for provisions & others say they will have to make heavy bills on their owners. The writer has every confidence in holding the Trident’s oil over the season and has no doubt but a profit will be realised unless it can be sold @ about 16½ rix at any rate prefer to take our chance.
JAP & Son
[p.s.] I should write Mr. Heineken or Joseph but as Mrs Lockwood & Mr. Lawton have both written they will have from their letters all the particulars in relation to Mrs Dunbar & other matters.
[“A Bill of Exchange is a written request, or order, upon one person to pay a certain sum to another person, or to his order, at a specified time. An inland bill of exchange is usually called a Draft.” (Daniel W. Fish, A.M., the complete Arithmetic, Oral and Written [New York and Chicago: Ivison, Blakeman, Taylor & Co., 1881], p. 89)]

September 30, 1846
Messrs Frederick Huth & Co.
Gent
On the other side please find duplicate of our respects of the 15th inst. since which we have your favor of the 3d. inst. and notice by a postscript to the same your having sold the oil pr Quebec at £75-10- which we rather regret as there is every indication that oil will advance in price in course of the present year if not very shortly.The price in this country has advanced to 86 cents stock very small and quality very inferior which will have a tendency to check shipments. Under date of yesterday we have drawn for a/c of MessrsC.A. Heineken & Co. £1000 say one thousand pounds sterling in a bill of exchange no. 30 @ 60 days sight in favor of ourselves and write (by the steamer of tomorrow) to said friends you will look to them for a remittance against the same. We shall again draw by the steamer of the 16th of October unless a dicline should take place in the rate of exchange.
JAP & Son

October 1, 1846
Edward T Mason
Sir
Messrs Thomas & Dow’s draft for $598 80/100 dollars due on the 28th ulto on Messrs Abbot & Bliss and by you endorsed has been returned to me under protest. Please inform me the cause of non-payment and if I shall draw on you for the amount or you will send me a check as I shall look to you for payment Messrs Thomas & Dow having failed & the other parties not having protected the draft.
JAP Jr
FP

October 1, 1846
Eliphalet Wickes Jun.
Sir
We wrote you under date of the 26th ulto informing you of the purchase of sperm oil & whale oil since which we have bot 368 bbls whale & at the Vineyard 450 sperm @ 84½. Both the sperm & whale are fair lots of oil & the best to be obtained. The whale is not quite as light coloured as we could have purchased but is in our opinion the cheapest. The lot we should have wished to sent we could not buy less than 35 cts and then say our half of it would have been no better than the oil we send you as the only manner in which holders will allow any selection is to select tiers. The oil bot on the 26th is on board the Republic ready to sail first opportunity also a part of the oil bot on the 30th. The Index is taking on board the oil at the Vineyard and will take the balance of the whale oil left by our sloop. Will send invoice of the oil bot at Edgarton in our next. Sales of whale on the 30th by the cargo @ 33½ think we might buy 200 bls more from the same cargo. We send the 368 bbls at the same price the quality would be about as good as the poorest we now send therefore if after the Republic arrives you wish any additional quantity please inform us. Holders of sperm are not disposed to give way except for ordinary lots of which we can buy 3 to 500 bbls @ 85 cents. The sperm oil sent you by the Index has 8 or 10 casks brown oil but we concluded it was for your interest to buy it.
JAP & Son

October 2, 1846
Messrs Wickes & Tillinghast
Gent.
We have your favor of the 28th inst enclosing check on Boston for two hundred dollars on a/c Messrs Wickes & Robinson which is to their credit this date on J. A. Parker’s books. On the other side please find bill of oil purchased at Edgarton to your debit under date of yesterday. We bot the oil thro Capt J. Ricketson and were compelled to pay him a profit of ½ a cent pr gallon he having the refusal of the lot and could have sold it at the same price we paid. We mention this fact as the owners obtain but 84¢ that being the price at which they sold it. It is not a superior lot of oil but we suppose you were in want of part of your stock very soon as you would likely wish to strain some of it. The winter pressed whale oil we wrote you about is sold and we can to day do no better than 44¢ at which price we have obtained the refusal of 100 bls until Tuesday evening the oil to belivered in two weeks it not being yet bleached; it is the best article in market and from the same stock we wrote you about before. We notice what you say in relation to freight, but Capt Sowle was not enclined to load at this season of the year at less than 20¢ and Capt Gibbs having to go to Edgartown takes his cargo at a low price, it certainly being worth 3¢ more than to load here. The Republic sailed this morning this morning, the Index is loading and will sail tomorrow, has on board 20 casks whale 4137 gallons it being what remained after the Republic had taken what he could stow. We have sent by the Index a small box containing samples of our oil, have taken from the body of the Trident & Amethyst part of a proof glass from each cask. The head is as good as usual, we have sent two bottles from the Charles Frederick’s there being in the cargo about 200 bbls simelar to the darkest, marked no. 2, & there is about 50 to 75 bbls black oil, perhaps not over 50 bbls, but two or three casks of which would be called verry black. It is decidedly the handsomest cargo for sale. George Howland & I. Howland Jr & Co have each a cargo which perhaps is rather better, but the oil for sale is verry ordinary, none to be had but what has more or less dark oil.
JAP & Son

October 3, 1846
Messrs E. Brigham & Co
Gentlemen
I have your favor of 2d enclosing your check on the Eagle Bank of your city for eighteen hundred and ninety seven 68/100 dollars which is to the cr. of Messrs Wickes & Robinson of Albany.
JAP pr FP

October 6, 1846
William Robinson Jr.
Sir
On the other side please find invoice of 15 casks winter oil being the balance of the lot, manufactured for your account, and which we send you as it was sorted not thinking it of any importance to fill & pump it. The schr will sail tomorrow; by the vessel we send duplicate invoice & also bill lading. We have insured on the oil $1500, say fifteen hundred dollars and charge you with the amt say $1500 @ ½ %--$7.50 policy $1--$8.50.
JAP & Son

October 9, 1846
Messrs J. E. Thayer & Bro.
Gent.
Will you please give us your ideas in relation to exchange whether it is likely to advance or decline within the next two months and what in your opinion will be the price for the steamer of the 16th.
JAP & Son

[no heading]
Dr Sirs, I reced a line from you dated 19 Sept stating you had subscribed for me one hundred & fifty shares in the Michagan Central Rail Road about ten thousand dollars &c that you would write me at New Bedford I perceive the subscribers here have been called on for an assesment.
JAP

October 9, 1846
Messrs Wickes & Tillinghast
Gent.
We have your favor of 5th inst and agreable to your request have made up the a/c of Wickes & Robinson which please find enclosed showing a balance due of $1832 17/100 dollars as cash the 20th. You will notice our J. A. Parker has given you credit for amts. received of Messrs Brigham & Co. Boston $1897 68/100 as cash on the 3d inst. We notice your remarks relation to purchasing sperm oil and think they are very correct as it is quite useless to attempt to buy at present and we think it will be better to wait until holders show some anxiety to sell as at this time those that have good oil are rather more stiff in price than two weeks ago but some considerable (say 3 to 500 bbls) ordinary oil can now be had @ 85¢ which could not have been bot at the time we purchased the Edgarton oil as we made the offer for one or two parcels of the same we are now offered. About 1000 bbls good oil have been sold this week in Boston @ 86 & 86½¢ cash. We did not feel authorised to buy at 86¢ as the freight would be ½¢ more a gallon than from New Bedford & fully another ½¢ loss in guage & expenses so that the oil would have cost you fully 88¢ including our commission. We have purchased 50 bls winter bleached whale oil @ 40½¢ which is the best we could do & crude as we could. Ship it to morrow by the Henry Clay to leave the first of the week we beleive it comes within your limits the oil is first rate both as to colour &c. Capt. Nye thinks there must be some mistake about his agreeing to take oil @ 18 cents and he would not consent to take the above mentioned 50 bls less than 20¢ at which rate we shall fill up the bill of lading and leave you and him to settle any difference afterwards. Please say to Capt Sowle to take on board 100 bls superfine flour the best he can buy with out paying extra price that is to say we do not require fancy brands it being for ships use.
JAP & Son

October 9, 1846
William Payne
Dr Sir
Will you be so good as to collect the above draft for 200$ and hand it to our Mrs. Dunbar at Doct. Francis we have good tidings from her I feel much gratified to learn you have taken so much interest in her case both before and since I left Troy.
JAP

October 9, 1846
Mr. Abner Bartlett
Sir
I have taken the liberty to tax you with a little business which I shall esteem as a personal favour. If you will attend to it. Thomas & Dow of this place having failed are now making an effort to settle with their creditors without going into bankruptcy. They have figured that they could pay (by applying their whole attention to the collection and disposition of their assets) say 70¢ or 70 per cent @ 6, 12, 18 & 24 months. You will see at once that to split up such small accounts on such long time of credit would not suit any of us, therefore I authorise you to pay the money by all of them agreeing to accept payment with a deduction of the interest for the credit agreed to be given say 7½ %. I enclose you a schedule of their indebtedness in New York & have also deducted the dis. on each note and acct. I want the notes & accounts assigned over to me. It is not certain that they will get all of their creditors to assent to the arrangement. If they do not they must certainly go into chancery in which case they may pay 50¢ on a dollar. I am aware the creditors in New York are not bound to abide our laws. The only question your New York gentlemen have to decide is whether it will not be better for them to accept this offer than look to men destitute of property. Under the present arrangement I do not expect they will have much of anything left. I send you a draft on Samuel Judd’s Sons for the amt as figured $600. If it varies we will adjust it afterwards.
JAP
p.s. You will please take notice of the arrangement to be made to me have it affixed to each account.
[Thomas & Dow, wholesale dry goods, 16 S. Water, New Bedford]

October 13, 1846
Messrs J. E. Thayer & Bro
Gent
Enclosed please find two setts of exchange each for £1000 pounds on Messrs Frederick Huth & Co. London which please sell for the steamer of the 16th and advise us accordingly.
JAP & Son

October 13, 1846
Almira B. Haskins
Madam
We have letter under date of yesterday and enclosed we forward thirty dollars agreable to your request.
JAP & Son

October 13, 1846
Mr. Robbins
Dear Sir
Since you left I have had conversation with Mr. Ladd. I find he considers our conversation amounted to a contract and he is not willing to give up. Therefore we must omit for the present any contract regarding the Parker House.
JAP

October 13, 1846
Messrs Leach & Pierce
Gent,
I have been engaged in divers ways, which has prevented me from coming to Plympton. I cannot leave for the present. By the first of next month I shall endeavor to be there. I suppose water is low as we have had no rains to raise the streams; I suppose if any thing runs it is the looms, therefore I hope the yarn beams are mostly run off, and am of the opinion that I shall not be able to run the factory. I am informed that printing cloths only sell @ 4½¢ 6 mos. credit, you can calculate as well as I can, that we cannot run factory’s like mine. Cotton is 15 or 20 % higher now than mine cost me the year past. I think you must put the factory in a condition to lay by through the winter.
JAP

October 14, 1846
Messrs Wickes & Tillinghast
Gent, We wrote you under date of the 9th inst since which we have none of your favours. Enclosed please find invoice & bill lading of winter whale oil on board the schr Henry Clay the quality of which we think will suit you. Within a few days about 700 bbls sperm oil have arrived at Westport but we do not beleive they will sell less than 88 to 90¢. The writer intends going over to see their oil to morrow or next day. In our market there is not as much firmness as when we last wrote and we could buy to day 2000 bbls ordinary oil @ 85¢ not as good as the oil we have sent you. In one of 1000 bls which is for sale at 85 fully one half is ground tier and but very little of light colour should however think it rich oil. Another lot of 700 bbls which we are offered at the same price is 1/3 dark and we know would not suit. The other lot in the present state of the market you might possibly buy tho we should not think it as cheap as the Charles Frederick’s @ 88 there being fully 2 cents difference. Please state if you wish any more whale oil from the same cargo as the last sent and at the same price if so we can buy it and perhaps @ 33 as the quality would not be quite as good.
JAP & Son
[p.s.] The Henry Clay has not sailed been waiting a wind since Sunday

October 15, 1846
Messrs Frederick Huth & Co
Gentlemen,
We have your favor of the 18th Sept to which we have not any thing in particular to reply. Under date of the 13th inst. we have drawn for account of Messrs C. A. Heineken & Co. £2000, two thousand pounds at 60 days sight in two bills for £1000 each, the same being made payble to Jno A. Parker and numbered 31 & 32. We have written Messrs C. A. Heineken & Co to place you in funds previous to the maturity of the bills. Whale oil & bone about the same as at the sailing of the last steamer, say 86¢ for the former and 34 to 35 for the latter.
JAP & Son

October 15, 1846
Messrs C. A. Heineken &Co
Bremen
Gentlemen,
We have none of your favors of later date than 21st of August, but hope to hear from you by the next Boston steamer, giving us the information not only of your market but also of the safe arrival out of the ship Humboldt and that Mr. Mrs. Heineken & family and Mr. & Mrs Dunbar are in good health. We have been calculating we might hear the above inteligence by the Great Britain, but as yet she has not arrived and the prevailing opinion is that she has encountered some disaster. On the 2d inst we paid Capt Clement Norton’s drft dated Oahu Feby 16, 1846, @ sight for six hundred dollars and debited you with the same in account. We gave you credit under same date with the proceeds of £1000 sold per the steamer of the first. £1000 on Messrs Frederick Huth & Co:
@ 60 d/s @ 8¾---------------$4833.33
Less ¼ % brokerage-------------12.08
(Cash Octo 2 ’46)-----------$4821.25
Whale oil remains about the same, the is however no demand for shipment, but sales to some extent are making for home consumption. Whale bone is in better demand and North West sells @ 33½ & S. Sea 35¢ is offered. We have drawn on the 13th inst £2000 two thousand pounds in two setts of exchange and requested Messrs Huth & Co. to look to you for a remittance against the same, it being for your account.
JAP & Son

October 16, 1846
Charles R. Wilson
Sir
We have your letter under date of yesterday in relation to the Parker House and in reply can only say at present we are under an engagement with a gentleman to take the house if we can make a satisfactory arrangement, which will probably be decided in all next week. The terms for the house are twenty five hundred dollars rent payable quarterly and good security to be given for the payment. The house is not entirely furnished it would require 1500 to $2000 to place in the house the requisite furniture all of which might be bot of the present proprietor. Our J. A. Parker will be in Boston on Monday evening and will stop at the Marlborough Hotel where you can see him at any time after the Western cars arrive, he will probably not remain in Boston longer than Tuesday morning.
JAP & Son

October 17, 1846
Messrs Wickes & Tillinghast
Gentt
We wrote you under date of the 14th inst & since have received your favor of the 13th and take due notice of what you say in relation to purchasing sperm oil which we regret to add cannot be obtained at your limits. Two days since the one thousand barrels we wrote you about was sold @ 85¢, and we do not regret not having bot it for your a/c as it was not any better than the lot sent you from Edgarton. Oil about similar to the 42 casks pr Republic can be had @ 87¢ say to the extent of 800 to 1000 bbls or rather that is what can be done this day but the market fluctuates so much tis impossible to say what can be done next week. The writer was in Westport yesterday but did not find holders of oil disposed to sell. The Dr Franklin cargo just arrived the agent said nothing less than 90¢ would buy it. The cargo pr brig Mexico which vessel also arrived a few days since will likely be for sale some two weeks hence but at present they do not feel inclined to name a price; in this cargo there is about 40 bbls black oil and the remainder good fair. There is also in Westport a lot of 270 bbls handsome the asking price for which is 87½, and there is besides about 800 bbls for which they will not name a price, this oil has been stored more than two years and 96¢ refused. Below you will find a list of the quantity in this market & Fairhaven the quality and by whom it is held after which you can decide what is to be done. We have never so well earned our commission as this fall and have done all in our power to excute your order in such manner as to give satisfaction, but could not make up our mind to send such oil as has been in market @ 85¢. You can judge from the lot we Index if it would have been for your interest or if we should have been justified in making purchases. We knew you wanted good oil & we are anxious you should have it but there is so little which is nice, holders are determined to have 90¢ or not sell at present.
[In the following list, the word “sold” is written in pencil.]
Abraham H. Howland has 650 bls very poor much of it dark----------85¢ sold
Hathaway & Luce has 150 bls indifferent-------------------------85¢
Daniel Wood has 150 bls middling------------------------------85¢
T. & A. R. Nye has 1600 bls ordinary---------------------------90¢
T. & A. R. Nye have 500 bls fair-------------------------------87¢
William C. Taber has 150 bls middling----------------------------85¢ some of it dark sold
Oliver Crocker 250 bbls fair-----------------------------------87¢ sold
Jireh Perry 800 bbls fair--------------------------------------90¢
Ditto 450 bbls ordinary--------------------------------------90¢
S. & J. G. Grinnell 500 bbls fair--------------------------------90¢ sold
Lathan Cross 300 bbls very good------------------------------90¢
I. Howland Jr. & Co. 6000 bbls mostly good---------------------not for sale
George Howland 2200 bbls ditto------------------------------not for sale
J. A. Parker & Son 2300-----------------------------------88¢ sold
Ditto 500 the best in market 90¢ very white sold
B. B. Howard 200 bbls middling--------------------------------90¢
William Gifford 200 bbls know nothing about this lot the holder wants to sell but can give no price sold
Jonathan Bourne 150 bbls very poor price------------------------83¢
Willcox & Richmond 200 bbls very poor price---------------------80¢ sold
Lemuel Pollock 700 bbls fair-------------------------------------not for sale
Pardon Seabury 600 bbls said to be fair-------------------------90¢
Ditto 270 bbls not yet landed---------------------------------no price made
T. S. Hathaway 1600 bbls inferior-----------------------------not for sale

In Fairhaven there are the following lots of oil

F. R. Whitwell 900 bbls good oil with the exctn of 50 bbls black-----------90¢
L. & P. Tripp 600 bbls very poor
E. Sawin 200 bbls handsome--------------------------------------90¢
E. L. B. Penny 2500 bbls have not seen it price-------------------------90¢
Warren Delano 2500 bbls middling to fair price-------------------------90¢
Lemuel Tripp 1000 bbls very handsome price--------------------------90¢
By the above list it appears there is about 29000 bbls in New Bedford & Fairhaven of which not much more than half is for sale and that at a price you will not wish to pay. If we have any opportunity to buy at your limits shall execute your order but we do not see the least prospect of doing so in time to get it up the river before navigation closes. You know exactly as much about the market as we do and can give us such instructions as you think proper.
JAP & Son

October 20, 1846
Capt Joseph Ricketson 2d
Sir,
I sent you yesterday a few lines at the depot, stateing we had found two bbls of bad pork; we have since examined 32 bbl’s and found 8 stinking. Should judge from present appearances we shall find 30 to 40 bbl’s in the lott not fit to go on board of a ship, and in fact the entire lott is verry far from being a good lott of pork, & I dont believe it is the lott you bought as you have seen too much pork & provisions to have purchased such as suitable for a whale ship.

We do not know of whom you bought our provisions, but don’t buy any more of the same man, as we have had more trouble with the beef & pork than we wish to have again. We found several bbls of bad beef, but concluded not to send it back thinking it might do to use first. We have usually had our provisions of Cooper & Giraud and when buying for us should prefer to have you give them the preferance at a higher price, as we want good provisions. You must bring 30 bbl’s pork by the schooner next trip to take the place of what we shall find bad, as we shall want it before you can make another trip. As soon as we get through with an examination of all the pork, we will write you. We have never had so much bad meat since being in the whaling business. Should you have bot the above provisions of of Cooper & Giraud we are satisfied they will do what is proper, say to them they ought to make at least one dollar per bbl deduction on all we use, as there must be some deception about it. We think from counting the pork in the shed there is 151 bbl’s which will account for the bbl missing by your captain, our count hower may not be correct, but think it is, can tell when we take it out.
FP
P.S. since writing the above I have examined 16 bbls more of the pork and condemned 10 so that I have alrealdy found 18 bbl’s you had better bring 50 bbl’s as I shall condemn at least 50 & rather think more.

October 20, 1846
Lewis Hildreth Esq.
Sir
Above you have our drft on Samuel Judd’s Sons for one hundred five 21/100 dollars it being the amt. due Lewis Sayer from ship Trident.
JAP & Son

October 21, 1846
Capt Joseph Ricketson 2d
Sir
We wrote you a few lines yesterday in relation to the pork. We have now examined the entire lot and find seventy two bbls unfit for use, the balance we can make answer by taking the heads out of the bbls resalting and putting new pickle. You will please bring 72 bbls by your schooner next trip as we shall want it next week.
[no signature]

October 21, 1846
L. L. Hodges
Sir
We have received a letter from George Sargeant of your place in relation to a lot of land we own on Oak Street about which you were so kind as to assist us when in your city and for which please accept our thanks. It appears the above mentioned lot together with other land adjoining was sold on the 13th inst. by order of the Master in Chancery to satisfy a demand which has been some time in litigation and finally decided against the property above described. Since the sale Mr. Sargeant writes the holders of the property have made an arrangement to release the land by taxing each lot in proportion to its value and that our tax would be one hundred & fifty dollars after the payment of which the purchaser will give us a quit claim deed. We have sent you our draft on Messrs Wickes & Tillinghast for one hundred & fifty dollars and would consider it a great favor if you would enquire into the matter & either pay the above named sum or return the draft and let the purchaser hold the land as you may think most advisable. If there is any prospect of farther contention we should not wish the payment made. Should it be necessary to have legal advice please obtain the same & we will remit the amount as well as any other expense incurred together with such sum as you may charge for your trouble. Would it be asking too much of you to write us if there should be any prospect of selling the lot and to ascertain if Mr. Sergeant pays the taxes regularly as we wish to have them settled punctually and the receipts sent us. If there is any doubt but Mr. S. will attend to it prehaps you can name some person who would take charge of the property and pay the taxes. If Mr. S. is a proper person we would as soon employ him as any one or if you would attend to it, but we suppose you would hardly care to be troubled with it and we dont like to ask such business without compensation.
JAP & Son

October 22, 1846
George Sargeant
Sir
Your letters of the 2d & 14th have been received but our senior being absent the writer has been unable till this date to decide what course to pursue. We have written Mr. Hodges enclosing a check for 150$ and requested him to consult with you and obtain such information as necessary after which to do as he thinks most for our interest either to pay the one hundred & fifty dollars or let the land go. If there is any prospect of having any thing more to pay or any other difficulty in relation to it we prefer the purchasers should hold it. In case we hold the land we wish the taxes paid as soon as the assesment is made out and if you inform us the amt. we will forward the money immediately. We wish the receipts sent to us as soon as paid that we may place them regularly on file. Enclosed we send you five dollars.
JAP & Son

October 22, 1846
Messrs Wickes & Tillinghast,
Gent,
We wrote you on the 17th inst, and yesterday morning received your letter under date of 16th the same having reached us by way of New York. It appears to have been mailed regularly on the 16th. We yesterday bot 100 bbls of the best winter oil we could find @ 90¢ cash, 30 bbls of which we have received & the other 70 are having tested. The stock of winter oil is verry light and we could not purchase the 100 bbls in one lott, but took 30 of one & 70 of another, most of the holders ask 93¢ cash, there is no vessell by which to ship it at present. The Republic & Index have both arrived this day & will be unloaded tomorrow. We have made no purchases of sperm oil and there appears to be not the least prospect of our sending you a good article tho it was at less than 87¢ at which price we can buy 750 bbls a fair article, tho it was taken by a right whale ship. We have heard of no sales of sperm oil since we last wrote you, with the exception of 200 bbls by Willcox & Richmond @ 80¢. The bottle of oil sent us has been examined by Mr. Delano and falls short of the standard 12%. There is no oil now sold in this market, if it comes from a right whale ship unless it is tested. You will find the 42 casks we shipped you marked on the Bildge, where it did not come up to the standard, & we are not certain but it was all marked. Some of it went considerable above, so that we were entirely staisfied to receive it. The oil bot at the Vineyard was examined by the oileometer but not tested in the regular manner, in fact it could not have been done without considerable expence & we were satisfied there was no whale oil in it. It is not uncommon for oil from sperm whale ships to fall 10% below the standard & we have now in our shed one cask 17½% below, but there is no whale in it. We have credited W & R with 1806 66/100 dollars on our Jno A. Parker’s books by which their a/c is balanced. We yesterday drew on you in favor of L. L. Hodges for one hundred fifty dollars, and also in favor of S. G. Nye another drft for $200. We have this day drawn on you two drfts favor of R. F. Gibbs, one for $110 & the other for $104.02, dollars which please honor.
JAP & Son

October 27, 1846
[no addressee]
Enclosed please find invoices of winter & crude sperm oil on board the sloop Republic which vessel is ready to sail the first wind. The Index is loading and will be ready to leave tomorrow think she will take about 750 bbls. There are presant no other regular packets here should there none arrive in a few days shall endeavour to take up a transient vessel as we suppose it is abouttime the oil was shipped. Since Mr. Wickes left about all the poor oil has been purchased @ 85 85 ½ & 86 cents & 87 cents is now offered for prime parcels and refused holders of such lots being firm @ 90 cents.
JAP & Son

October 27, 1846
Geo. B. Upton Esq.
Treas. Michigan Central Railroad
Dear Sir
Enclosed I send you J. B. Congdon cash check on Suffolk Bank, for thirty seven hundred & fifty dollars, to pay the assessment of twenty five dollars per share on one hundred & 50 shares of stock in your road, subscribed for by Mr. Thayer in my name. Please return receipt accordingly.
JAP pr WP
The above letter was enclosed in one to J. E. Thayer & Bro. requesting them to attend to the matter & c.

October 29, 1846
Messrs J. E. Thayer & Bro.
Gent,
Enclosed please find four setts of exchage, three for £1000 each on Lemuel Goddard London, drawn by our F. Parker & one for £700, drawn by ourselves on Frederick Huth & Co which we wish sold per steamer of the first. Please acknowledge receipt of the enclosed.
JAP & Son

October 30, 1846
Messrs C. A. Heineken & Co
Gentlemen
Since writing you on the 15th inst. we have had much satisfaction by reception of your valued favours of the 18th & 26th ulto and take due notice of the sales made from ship Humboldt’s cargo which are satisfactory tho we are of opinion no money would have been lost by storing as it is very doubtful if you see prices as low next season as they have been this. On this side the article is very quiet and there are no sales other than for consumption here.When any such are made 34 cents is the price tho a cargo could be made up @ 32 to 33¢. In whalebone there are but few trasactions the views of holders being above those of buyers. 34 for N. W. & 33 for S. S. could be obtained without difficulty. There is therefore not the least prospect of executing Mr. Kreig’s order the present season. We have credited your a/c under date of the 17th inst. as follows:
2 drafts on Huth & Co. of £1000 each £2000 @ 8½----------------$8,888.89
8½ exchange is-------------------------------------------------$7555.55 [this number should be $755.55]
[total]-------------------------------------------------------------$9,644.44
Brokerage ¼ %-------------------------------------------------------24.11
Cash October 17th------------------------------------------------$9620.33
We yesterday drew for the sum of £700 say seven hundred pounds @ 60 days sight on Messrs Frederick Huth & Co London the same being for your acct. We shall not make any further bills for your a/c but may draw for our one half of of the Humboldt’s cargo should there not be any further decline in exchange but shall regularly advise in case of any bills being made, the general impression is exchange will be lower and we can hardly expect to make over 8 pr. ct. for the bill drawn yesterday.
JAP & Son

October 29, 1846
Samuel Goddard Esq.
Sir
I have the pleasure to acknowledge receipt of your esteemed favors of the 18th of September & 2 inst. and by the latter was gratified to hear you had sold the small shipment pr. Margaret Evans at a remunerating price; and hope ere long I may find it for my interest to make again trial of your market; should consider it a personal favor if you would advise me should any change favorably take place in the bone market as I have a considerable quantity which I might like to ship if a fair profit could be realised. Sperm oil since the sailing of the last steamer has been in good request and sales have taken place as high as 87½¢ at which price a large quantity could not be bot as most holders are demanding 90¢. Under date of to day I have drawn £3000 say three thousand pounds @ 60 days sight in favor of Jno. A. Parker & Son said amt. being in three setts of £1000 one thousand pounds each and numbered from 1 to 3.
FP

October 30, 1846
Messrs Frederick Huth & Co
Gentlemen,
Our last respects were of the 15th inst, of which please find duplicate annexed. We have receivd your favor of 3d inst and should be glad to have you enclose in your next, if not previously sent, a/c sales of oil per Quebec. Under date of yesterday we have drawn for a/c of Messrs C. A. Heineken & Co £700 seven hundred pounds in a sett of exchange no 33 @ 60 days sight and have requested our Bremen friends to give due attention to the same it being for their account.
[no signature]

October 31, 1846
S. S. Renolds Esq.
Sir
We have your letter under date of yesterday and notice what you say in relation to the amount deducted from your brothers a/c and have not the least doubt but your statement in relation to the same is correct but we have not the means of an examination the papers long since having gone into the hands of the underwriters, besides we think Mr. Renolds ought to be perfectly satisfied with the sum we have paid, as the business was neglected & by which means we are greatly the sufferers, as for instance by inattention in shipping the oil the sperm have more or less whale mixed with it in consequence of which we had to make an allowance to the purchasers of $313 26/100 dollars which in justice your brother ought to pay as the oil was fine when placed in his possesion and it was by his negligence we suffer in the above sum. You will please write your brother that we dont feel very well satisfied in fact dont think we ought to pay any thing more and on obtaining his reply if he is not satisfied of course we shall not forget our promise to you but under all the circumstances think he will be satisfied to say no more about it.
JAP & Son

October 31, 1846
Henry Ludlam & Co.
We have your favor of the 24 inst with check on Bank of America New York for $390 27/100 which is to the credit of A. B. Rucker the same being on a/c of purchase of 50 boxes sperm candles made by him.
[no signature]

October 31, 1846
Messrs Wickes & Tillinghast
Gentlemen
We have your letters under date of the 26th & 28th inst the latter received by mail of last evening and therefore could not have been forwarded by way of New York as the mail arrives in the morning and it should have reached us yesterday morn or this morn. The $200 received in your first letter is to your credit under date of the 28th & the same amount under date of today received in yours of the 28th one the other side you have invoice of oil on board the Industry which vessel sailed last evening since which time the wind has been favorable. The testing instruments have been forwarded by the Industry the explanation for using which will be found in the apartment containing the bulb. We have not charged you with the cost the bill not having been presented. Shall send bill of the oil the next time we have occasion to write can make no arrangement with the bank to collect without taking six days for collection after maturity of drafts. Shall however mention the circumstance to our J. A. Parker should he recover of which there is some little prospect tho he is a very sick man and we gave him up on Thursday but since then he has been more comfortable and there are some favorable symtoms.
JAP & Son

October 31, 1846
William Robinson Jr.
Sir
The object of the present is merely to state I should prefer not to insure the oil pr. Eunice H. Adams on deck and as it will make no difference to you it will suit me better not to take it. Our offices here think would charge 1¼ to 1½ %.
FP

November 2, 1846
Capt Charles F. Brown
Sir
We have sold the Charles Frederick oil to Messrs Wickes & Tillinghast Albany @ 87½¢ cash the 31st of October, interest to be allowed from that time untill all is paid, to pay us 6000 pr month and more if they wish untill they have paid the amount due. We consider them first rate and have trusted them the last month 90000 dollars and would sell them as much more if they wanted it. Should you wish yours guaranteed we will pay you the cash deducting 2½ pr ct or you can take your chance with us as you prefer.
JAP & Son

November 4, 1846
Capt Gorham B. Howes
Sir
You having command of the ship Amethyst now ready for sea you will please improve the first favorable oppertunity and endeavour to obtain a cargo of sperm oil previous to your return to this port. If however after having cruised a sufficient time to satisfy you there is no prospect of filling your ship with sperm oil, we wish you to take whale in prefferance to bringing your casks home empty, and should you in making passage fall in with right whales we should by all means reccommend your taking 1000 to 1500 bbls in which case if any oppertunity offers by a whale ship it would be best to ship home as much sperm as you have taken whale and also your bone. In relation to your cruising ground we shall give no positive instructions but expect you to be governed by circumstances exercising your best judgement for the interest of all concerned. Should you ship home any oil (which we do not wish you to do except by a whale ship) consign it as follows. If shipped to Boston to our order if to New York to Samuel Judd’s Sons Baltimore William Robinson Jr. Should you wish to discharge any of your crew calculate each man is indebted to the ship one hundred & twenty five dollars and should the amount not be as much we will afterwards refund the difference. Should you have occasion to draw always let a letter of advice accompany the draft and dont fail when advising of the bill to state the quantity of oil you have on board. We are however of opinion it will not often if ever occur (unless you meet with some accident) that you will find it necessary to trouble your owners with drafts as at most of the ports where you will wish to recruit you can obtain your supplies from sales of oil or such articles as you have on board for sale. You will notice by your book containing list of articles that we have put on board 277 bbls salted provisions and 88 bbls flour of which we wish you to sell 28 bbls flour if you can obtain $12 per bbl and 27 bbl beef if you can sell it at 15 dollars as there will likely be the above quantity more than you will have occasion to use unless you should be very unfortunate in which case you may purchase again on the best terms you can when occasion requires it. Should you have occasion to obtain much of an outfit if you can do so without detriment to your voyage we recommend Sydney as one of the best places in the Pacific as we have had several ships recruited there and the captains say write home very favorable accounts. After having filled your ship sell such articles as you can spare even if no more than cost can be obtained. We should be glad to have you write us every opportunity and give us such information as you have received from any of our ships as well as regards your own voyage. You will find on board a book containing a list of articles on board the ship and the cost price with exception of the slops. They are carried out at the prices we wished charged the crews. It is of the greatest importance you should make white oil and that you should have your sperm distinctly marked. Should you have occasion to write by way of England direct your letters to the care of Frederick Huth & Co London. Wishing you a prosperous voyage and safe return we subscribe ourselves
JAP & Son

November 5, 1846
Messrs Wickes & Tillinghast
Gentt
We have yours of the 31st ulto and take due notice of your order to purchase 200 bbls crude whale oil, which we have executed this morning of good quality @ 34 cents and shall ship the same pr schr Adelaide which vessel will be in readiness to commence loading on Saturday morng; but as she has a full load she will not be ready to leave before the middle of next week, she takes the balance of her cargo to Hudson. On the other side please find invoice of oil on board the Georgiana and also bill of oil charged you in a/c. Within a few days about 4000 bbls sperm oil have been sold@ 86 to 87, 86 for the inferior & 87¢ for that of fair quality; the price of oil of good description may be quoted 88 to 90.
[no signature]

November 7, 1846
Messrs Wickes & Tillinghast
Gent
Your favor of 4th came to hand yesterday and the three thousand enclosed by check on New York is regularly to your credit under that date. The invoice per Index was made out but we omitted to forward the same which please excuse. The Georgiana left yesterday afternoon with the balance of your sperm oil, and the Adelaide will take the whale on board Monday. We regret we had not your order for whale oil a few days sooner, as we could have sent you 200 bbls as handsome as you ever saw (ship Omega’s cargo which vessell arrived about 10 days since). The 200 bbls is from the above mentioned cargo but all the best oil had been sold when your order came to hand. There appears to be a good demand for sperm oil at improving prices, to there is a great diff. made on a/c of quality. We sold the balance of our sperm oil yesterday, about 600 bbls @ 89½¢ cash. Our J. A. Parker is rather better and there is a fair chance of his getting up again tho he is yet dangeriously sick.
JAP & Son

November 9, 1846
Messrs E. Brainard & Son
Gentlemen
We will sell you what old copper we have say from 5 to 6000 lbs @ 17½ cash which is the same price we sold what was taken from two ships last week. The above lot we should think is better than the generality of old copper.
JAP & Son

November 11, 1846
Alexander C. Campbell
Sir
Enclosed we forward three drafts from William R. Rodman which please accept and return the same by which you will oblige.
JAP & Son

November 12, 1846
Messrs Wickes & Tillinghast
Gent
On the other side please find invoice of 53 casks whale oil on board the Adelaide to sail in all this week. There has been a sale of 1000 bbls of whale oil @ 36 cents which may now be considered the market price for the best in market. The news by the steamer being favorable holders have advanced their prices & sperm oil may be considered in brisk demand @ 93 to 95 cents sales having been made at the former price and without doubt the latter will be paid in a few days as there are many buyers in market. Mr. Penniman is here but has bot but 300 bbls @ 92 & 93 has gone to Westport to ascertain what can be done there do not think he will make any further purchases less than 95 none of the holders ask 1.00 and the prospect is as favorable to their obtaining it as it was at the time we sold that it would reach the present rate. It will nett about 93¢ to ship to England and is much wanted letters state they will require 20000 bbls stock in New Bedford & Fairhaven about 17000 which is held by about six persons. We charged you under date of the 30th ultimo with 25 28/100 dollars paid for oileometer & other instruments.
JAP & Son

November 12, 1846
Messrs J. E Thayer & Brother
Gentlemen
Enclosed we send you a small bill of exchange for £385 which please sell for the next steamer and oblige.
JAP & Son

November
Lemuel Goddard Esq.
Sir
Referring to my respects of the 29th ulto I have now the pleasure to acknowledge receipt of your esteemed favor of the 19th of October enclosing account sales of sperm oil pr Margaret Evans against which I drew pr last steamer £3200 pounds and under date of the 12th inst. have drawn for the probable balance which will be due me on making up my acct. say three hundred and eighty five pounds in favor of Jno A. Parker & Son no. 5 which please honor and should there be any little variation in the sum to my credit on making an interest a/c it shall have immediate attention. I regret exceedingly our first business should not have resulted more favorable but at the same time feel perfectly satisfied with your management as you did exactly as I should have done myself as it is always my wish to realise where a fair profit can be made and as it regards the leakage & unsusual fall short in gauge of course it is no fault of yours. I was fearful the oil might not be delivered in first rate order as it lay a considerable time on the wharf and was in excellent condition for coopering but I concluded not to drive it until the day it went on board the sloop. The sloop hauled to take it on board Friday afternoon and we intended having it put in order the next morning; during the night it came on to rain and we had wet weather for several days and as I could not keep the sloop waiting it was impossible to put the oil in such condition as I should have wished tho I did not calculate there would have been as much leakage. The difference in gauge I am unable to account for but suppose I shall not be able to obtain any allowance from the seller, and there is no correcting the evil or rather error existing with our gaugers: we have for many years been fully satisfied that we obtain less oil than we buy but as we sell about as much as we purchase it makes to us no material difference tho I prefer having it done correctly. It seems as if everything connected with the shipment turns out unfavorably as for instance I only obtained 7½ for my exchange for which I could have realised 9 to 9¼ had I sold earlier but it being our first business acquaintance and not having any insurance I did not like to draw against the consignment before you actually had in possession: but should our concern or myself hereafter make shipments we might wish to draw against the property say nearly or quite the amount of invoice: Should however only adopt such cours in case of our wishing to take advantage of a good rate of exchange. I wish when writing you would state if you authorise me to draw in the manner I propose. Should I at any further period again make trial of your market it being fully understood that I affect no insurance but stand my own underwriter. Sperm oil has sensible felt the effect of the steamer news and sales have taken place even as high 95 cents which may soon be considered the market rate. We had on hand about 90 000 gallons sperm oil which we were so unfortunate as to sell a few days before the arrival of the steamer @ 87½. Whale oil 35¢ S. S. bone 34½ N. West 33.
FP

November 14, 1846
Messrs C. A. Heineken & Co
Gentlemen
Confirming our respects of the 30th ulto we have to acknowledge receipt of your esteemed favour of the 12th of October by which we are sorry to hear there is the same dulness in your market for oil which however is not the case with us the article having advanced in this country to 35 and for 1000 bbls a few days since 36 has been paid. The price of whalebone has also gone up within a few days & 34½ to 35 is freely offered for S. Sea & about 33 for N. West. We notice the withdrawal of Mr. Krieg’s order which there would not have been the least prospect of executing but at 32 we could have secured it about ten days since. Sperm oil has undergone a sudden advance and sales have been made @ 95¢ whereas last week it could have been bot @ 87; the prospect is now that it will advance to 1.00 and in New York the impression is whale oil will go to 40¢ our own opinion is it will continue high next year and we do not wish a bbl of the Trident’s cargo sold at less than 17 rix neither do we see any reason to alter our limits on bone as both articles must advance. We have advises from four N. W. whalers as follows Huntress taken 1 whale Formosa 1 whale Valparaiso 1200 the Valparaiso has one of the best men out of the port as master and the captain of the Huntress is a premium capt. Several ships are reported on the N. W. in July with 1 & 2 whales and one ship the Bartholomew Gosnold wanted 2 whales to fill had taken about 800. The general impression here is the ships will meet with but small success. Should you have sold the Humboldts cargo you may invest our propotion again in whale oil if to be obtained at 14½ and in which case you will please hold it at 17 rix. Our J. A. Parker is somewhat better and we have hope of his recovery. We credited you under date of 2d inst with proceeds of £700 on Frederick Huth & Co:
@ 7½--------------------------------------$3344.44
less ¼ brokerage------------------------------8.36
[total]-------------------------------------$3336.08 Cash Nov 2d
Oct 30th paid order Shubael P. Spooner $3.85
JAP & Son

November 14, 1846
Messrs Frederick Huth & Co
Gentt
Your esteemed favour of the 19th October is duly received and we take notice of your remarks in relation to sperm oil which has met with a very considerable advance in this country since the steamer news became known it having been sold to the extent of 4 to 5000 bbls @ 95 cents and the balance is now held @ $1 whether which will be obtained or not will depend upon the demand. Should the shipment pr Gladiator remain unsold on receipt of this letter we do not wish it sold less than £86. On looking over our instructions pr Quebec in relation to the oil we think you would have been justified in holding the oil untill this month as if you refer to our letter of the 31st of July you will find we gave it as our opinion that a different feeling would take place during the next three months and tho we left it to your own discretion when to sell we must confess you sold sooner than we anticipated as we stated we did not wish you to hurry the sale our object being to close it up during the year; we presume however you acted as you thought most for our interest and we are not disposed to find fault with people in whom we have confidence. Will you please obtain from the Inland Post office St Martin’s-le-grand a letter for J. A. Parker and forward the same pr return steamer. No of letter 140.
[no signature]

November 16, 1846
Messrs Samuel Judd’s Sons
Gentlemen
We have your favor of the 14th inst. and you may consider we insure what oil you have purchased from this port to New York and also from Westport to New York @ 3/8 pr ct. Since your Mr. Penniman was here about 1800 bbls sperm oil have been sold @ 95¢ which price is still offered for now and refused. The lots sold are the parcels held by Jireh Perry & Capt Cross. We do not find any spermaceti in this market with the exception of 10 000 lbs which Edward M. Robinson has and for which his price is 24¢ 4 months at which we have the refusal of it until Wednesday you will therefore pleas reply by return mail if you want it. We have sent an example by Godfrey’s Express it is summer pressed and has been refined about 2 years was shipped to England and in consequence of the low price reshipped to this country. We found the oil at Sippican had been sold several days previous to a house in Boston.
JAP & Son

November 17, 1846
C Brainard & Son
Gentt
Above you have bill of copper & enclosed bill of lading. You can send us check on Boston or New York as may best suit your conveniance when we will send you bill receipted. The captain states his sloop will sail this afernoon.
JAP & Son

November 18, 1846
Messrs Samuel Judd’s Sons
Gentlemen
We have purchased 10 000 lbs spermaceti of Edward M. Robinson also 6000 lbs of Samuel Leonard @ 24 4 mos. Seabury bot 10,000 lbs of Howland Jr & Co @ 20½ cash and has orders to buy more but the above lots embrace all in market for sale and in fact we know of no one having any except William R. Rodman and he will not sell at any price you would pay. There is quite a demand for whale oil and sperm candles since the arrival of the steamer but as yet there are no transactions. We consider we insure the sperm oil (to be shipped from this port and Westport) for your new firm which we understand to be Samuel Judd’s Sons & Co. The spermaceti bot of Leonard is not packed and he would prefer packing it in cask if you have no objection in which case he would not have to melt it over. Please write us on this subject and also if you are in a hurry for it. The sperm oil we shipped to London sold @ 85 86 & 88 pounds.
JAP & Son

November 18, 1846
Captain George M. Stetson
Sir
You having command of the ship Trident now in rediness for sea you will please embrace the first opportunity and proceed on your voyage and endeavour to fill your ship previous to your return to this port or stay as long as you are satisfied your ship is competent to perform her part. You have on board 293 bbls salted provision which if you have tolerable success will be more than sufficient to last the voyage and we therefore wish you to sell 50 bbls of beef the first opportunity if 15 to 16 dollars pr bbl can be realised when you can either remit home the money or keep it on board the ship as you may prefer. You have also 102 bbls flour of which we should think best for you to sell 30 bbls if 12 to 15 could be obtained. Should you sell any articles on the voyage be particular to have a fair understanding as regards the price and either obtain the pay at the time of making the sale by cash or drafts on the owners. Always when you take a bill on the owners of a ship have it to read as follows To George Howland Agent of and the owners of ship Cortes. Be particular always to take three drafts exactly similar first second & third forwarding one overland one by some whaleship bound home and keeping one yourself have all drafts made payable to J. A. Parker & Son. Should you have occasion to draw always let a letter of advice accompany your draft and be particular to mention the quantity of oil you have on board. You must also bear in mind you have not the power to discharge a man without obtaining a consular certificate as you have signed a bond at the Custom House in the sum of 400$ to return all your crew. The men will all be indebted to the owners of the ship more or less and in discharging them it will not be safe to deduct less than $125 as the amount due for their outfitts. You can give them a paper stating you have made such deduction and should it afterwards apper you have deducted too much we will refund the difference. As it regards your cruising ground we shall give no directions but leave you to exercise your own judgement. Should you ship home any oil or bone which we do not wish you to do (except by a whale ship) consign it as follows. If shipped to Boston to our order if to New York to Samuel Judd’s Sons & Co Baltimore William Robinson Jr. Should you have occasion to obtain much of any outfitt if you can do so without detriment to your voyage we recommend Sydney as one of the best places in the Pacific as we have had several ships recruited there and the captains write home very favorable accounts. After having filled your ship sell such articles as you can spare even if no more than cost can be obtained. We should be glad to have you write us every opportunity and give us such information as you have obtained from any of our ships as well as regards your voyage. You will find on board a book containing a list with exception of the slops of articles on board the ship and the cost prices the slops are carried out at the price we wished charged the crew. It is of the greatest importance you should make white oil and that you should have your sperm distinctly marked. Should you have an opportunity of writing by way of England direct your letters to the care of Frederick Huth & Co London. Wishing you a prosperous voyage and safe return we subscribe ourselves
JAP & Son

January
Lat 66.44 South
Long 157.24 East
December
Lat 64.1 South
Long 97.37 East
Lat 64.6 South
Long 104. East
February
Lat 64.6
Long 133.42

plenty of ice & the officer of the exploring expedition says plenty of whales very cold and much bad weather

November 19, 1846
Messrs Anthony Davy & Co
Gentlemen
I have your favor of the 14th inst. and in reply have to say the stove was brought to New Bedford by one of the New York packets and must undoubtedly have come down the river in one of the steamers which however is of no material importance as I have recd. it in good order and my wife appears quite satisfied with it. I am extremely sorry you should have had so much trouble about this matter and hope our next trade will be more profitable on your part.
JAP per FP

November 19, 1846
William J. King & Co
Gentlemen
I have sent you two bills print cloths manufactured at my mill in Plymton as a sample
#225—766 yards
#256—783
do 1549 yds.
marked William J. King & Co. Providence they were sent to Taunton yesterday and I suppose will be in Provdence today will you please receive them at your store and advise me at what rate you could sell from 10 to 75000 yards which I have now on hand & oblige yours &c
JAP pr WP

November 23, 1846
Messrs Wickes & Tillinghast
Gent.
We have your favor of the 20th inst. enclosing check on the Merchant’s Bank Boston for two thousand dollars which is to your credit under date of to day. It would have reached us Saturday morning but for the disarrangement of the mails caused by the gale of Thursday night by which the mail of Saturday only came to hand yesterday morning. The error of 10 gallons Mr Phillips is not willing to admit but thinks you must be in the wrong as he took a/c of the oil pr. Georgiana three times and cannot think but he is correct. Will you please inform us in our next if you have paid a draft in favor of L. L. Hodges for one hundred and fifty dollars. Sales of sperm oil @ 98¢ $1 asked. Stock reduced to 5000 bbls. Whale oil sales @ 38¢ price now demanded 40¢ which could be obtained for a prime article. Winter sperm $1 cash. Winter whale 48 to 50 cents. Refined spermaceti all in market sold @ 24 @ 4 mos. candles sales @ 25 which is freely offered and refused they are generally held @ 30¢ cash. Our J. A. Parker wishes you to send him a bbl of your best ale. Should there be no vessel for this place send it to Judd’s Sons to be sent here.
JAP & Son

November 24, 1846
Messrs Samuel Judd’s Sons
Gent
We wrote you on the 18th inst wishing you to inform us if it would be satisfactory to have the spermaceti bot of Leonard packed in cask since which have not heard from you should be glad to have you reply pr return of mail as Leonard wishes to pack and deliver it. Not much doing in oil for several days past asking prices $1 for sperm & 40¢ for whale. Candles 25½ offerd cash 27 asked at which however but a few hundred boxes could be bot most of the holders refuse to name a price. Enclosed we send you a deed of some property in Brooklyn which we should be glad if you would have recorded as soon as convenient and return the same pr mail by which you will oblige Do you wish us to insure the spermaceti?
JAP & Son

November 24, 1846
Messrs C. Brainard & Son
Gent
We wrote you on the 17th inst forwarding bill of 4941 lbs copper amounting to $866 02/100 dollars which copper was shipped on board the sloop George & Eliza Capt Baker for New Haven. We suppose it has escaped your recollection as it is now more than a week since we wrote you and we have received no remittance.
JAP & Son

November 30, 1846
Messrs C. A. Heineken & Co.
Gent We had the pleasure of addressing you on the 14th inst. as per duplicate annexed. Since which date much business has been done in oils & bone of which articles our market has but a scanty supply say about 7000 bbls whale & the same quantity of sperm. Sales of about 1000 whale a few days since @ 38 & 38½¢ at which rate purchases can no longer be made holders refusing to sell less than 40 cents. Sperm sales at 98 one dollar now demanded. Whale bone is held @ 40 cents for North West & 45 for South Sea the highest offers however are 36 & 40 at which rates almost any quantity might be sold. We have about 25000 lbs S. S. for which we were last week offered 40 cash. We have this day advanced the wife of Capt. Parker $15 dollars and debit you with the amount. We have accounts of 3 other ships returned from the north west being at the Islands 20 of June one with loss of topmast, the other crew in a state of mutiny & the other leakey with them of course the season is up and they have taken no oil shall most likely be able to give you a full a/c in our next the news collector from the Islands being daily expected across land. It gives the writer much pleasure to state our J. A. Parker has sufficiently recovered his health to be about house tho he has not been out yet.
JAP & Son

December 2, 1846
L. L. Hodges
Sir
We have your favor under date of the 26th ultimo and consider ourselves under many obligations for your attention to the land business in your city for which we should be glad to have you make a charge against us, or if you will do us the favor to pay the taxes annually and forward us the receipts we will compensate you for your services at some future period. Should you have any objection to giving this matter your attention please entrust it to the care of some suitable person and advise us accordingly. Could not the name of the writer (Frederick Parker) be inclosed in the deed should think under the circumstances the master in Chancery might insert the name and it could also be done on the records in which case it would save considerable trouble as my father will have to give me a deed and I shall of course be under the necessity of the sending it to your city to have it placed on record. Should there be an opportunity to sell the land at what you consider its value please inform us. Enclosed please find $12 dollars.
JAP & Son

December 2, 1846
Messrs Samuel Judd’s Sons
Gentlemen
We have your favor of the 25th ultimo and on the other side please find invoice of spermaceti bot of E. M. Robinson & Saml Leonard. Please send us your note dated Nov 18th @ 4 mos for $2402 76/100 dollars making the same payable to Edward M. Robinson. We have charged you with Mr. Robinson’s bill and will credit you with the note to balance the charge. The balance of invoice is to your debit as cash the 18th ult. When writing please state the amount paid for the cask of wine sent F. Parker. We have heard of only one transaction in sperm oil for several days past 50 bbls @ 98¢ for the “Otranto’s” cargo said to be very handsome the asking price is one dollar. Whale oil 38 to 38½ with sales at the latter price. As it regards the house on 14th Street we should prefer having it sold and unless you can rent it @ $1200 we wish you to try it at auction and should a bid of about $12000 be made we wish it sold. We should wish to have ¼ in cash and the balance could remain 1 2 & 3 years or even longer giving a bond for a deed or giving a deed & taking a mortgage should however prefer giving a bond for a deed if it could so be arranged. We should be willing to let the house for 2 years and if we obtained a good tenant should most likely be glad to have him remain five should the house not be sold. We should be disposed to make the alteration with the Croton Water if to be done at a cost of not over $100 dollars or be at that expense in any way the tenants might wish. We wish you to sell the house at the most proper time which we are under the impression is about the first of January. The ground lease expires January 31st 1856 and is renewable for 21 years on the following conditions—at a rent of 5% per annum up on the value exclusive of any buildings or improvements thereon. Value to be ascertained by the award of two disinterested persons one to be chosen by each party and in case the two persons shall not agree upon the value they shall choose an umpire. Since writing the above we are informed Joseph C Delano sold his sperm oil 20 000 gallons to I. Macy & Sons of your city at one dollar pr gallon. We are happy to inform you our J. A. Parker has nearly recovered his health and will most likely be out tomorrow or next day.

The Republic sailed this morning.
JAP & Son

December 7, 1846
Messrs Wickes & Tillinghast
Gentlemen
Your favor of the 1st has only come to hand Saturday evening and therefore the two thousand dollars does not appear to your credit under this date. The letter does not appear to have any postmark the only mark on the back being Steamboat and the postage 10 cents. We shall credit you with 10 gallons of oil but at the same time Mr. Phillips is confident the gauge of the cask you call 153 is 163 otherwise it is not the cask shipped but some mistake must have been made by the captain on landing oil at Hudson. When the Charles Frederick cargo was taken out of the cellar Mr. Phillips took the a/c and afterward took an account as it was shipped. When it had all been forwarded with exception of the lot sent by the “Georgiana” he took the gauges of what remained on the wharf and then checked the gauges again when shipped. The steel instrments for trying casks was imported from England and we doubt very much if one can be obtained in this country. We can order one from London or perhaps you might obtain one in New York. Sperm oil sells readily at one dollar and with exception of 1000 bbls (ordinary quality) no more can be bot at the above price. I. Howland Jr. & Co. & Sawin of Fairhaven do not appear disposed to name a price. Whale oil is held @ 40¢ and a sale of 150 bbls was made on Friday last @ 39 cents cash. The advices from England are about the same but letters state they have stock in first hands and manufacturies have but a small supply. We are of opinion we could make an arrangement with the bank to collect drafts on Albany placing them to our credit 4 days after being due.
JAP & Co.

December 8, 1846
Messrs Wickes & Tillinghast
Gent.
We wrote you yesterday acknowledging receipt of your favor of the first—and are this morning in receipt of yours of the 5th with check on Suffolk Bank to your credit under date of to day say two thousand dollars.
JAP & Son

December 8, 1846
Messrs Leach & Pierce
Gentlemen,
Annexed you will find the weights of two lotts of cotton, the first 5 bales you have recd, the other 10 bales you will find at Middleborough as they were at Fall River on Monday. I recd your invoice of 87 bales cloth on Saturday night, was sorry that you did not hurry them forward sooner as they have been too long on the way, they were at Myrick’s Depot this morning, all in consequence of your not delivering them by Friday morning or eveg. As soon as you have made 11 bales (275/r more) send them immediately to Middleborough Depot, subject to my order, and forward invoice. In regard to the cloth, I find that they would sell for ¼ to ½¢ pr yard yard, more if they were made as Turner used to make them, and now I want you to make just such cloth as he made, the same number of thread in the warp & in the filling both, which I believe was 64 warp & 68 filling if the number of threads of warp have been altered they must be altered back again, and the filling must be spun fine enough so as not to have the cloth weigh any more than it used to weigh. Please make your calculations accordingly and inform me as soon as possible & keep the cloth seperate from the other. I want you to make for my own use 10 pieces of cloth heavy put in all the filling you conveiniently can (no matter how much it weighs, more the better) and send them to me by way of Middleborough as soon as they are made.
JAP pr WP

December 10, 1846
Samuel Judd’s Sons
Gent
Your favor of the 8th (enclosing your note for $2402 76/100 dollars dated Nov 18th and payable to Edward M. Robinson) is received. We notice what you say in relation to the house on 14th Street and if it cannot be sold at about $12000 dollars, we should be glad to have Mr. Townsend take it but object to rent it for so long a time as five years at the price he is willing to pay: as it deprives us from selling the house during the time and it is most likely rents will continue to advance as the city increases. If Mr. T will take the house in the manner he proposes for two years rent to be paid semiannually he can have it, or we will rent him the house for five years @ $1200 dollars as he may prefer. Should he conclude to take the house for two years we should be glad to have him occupy it when this time expires for a longer time in case we should not sell the property and there would be no difficulty in making a bargain as to the rent. We should of course expect any permanent improvements made upon the house to remain when the tenant should vacate the premises such as Croton Water pipes gas pipes &c. Your letter for London has been handed to Mr. Hussey to be forwarded by the Audubon which ship will sail today or tomorrow. There have not been any tranactions in oils since the arrival of the steamer to the writers knowledge. The cask of wine has arrived in good order and will no doubt give satisfaction, have not opened it as yet. We should be glad to work off your empty cask but there is not the least demand and will not be for three months and then unless an advance takes place in New York they must be very low. There are a considerable quantity of second hand cask now here and they could be bot of very fair quality @ 50 to 60 cents pr bbl. We have sold but 662 bbls of the last lot sent and shall not be able to close the balance before spring. We have plenty of wharf and shed room and might stow away 1000 bbls without much expense, but there would be but very little prospect of their netting you more than about one cent pr bbl, tho of course we should do the best we could with them if you were to send any but should not recommend your doing so. Mrs Dunbar is about the same as when Mr. Penniman was here if anything rather better as she sits up most of the day. She is however very feeble tho she does not suffer from her cancer which appears to have healed up entirely.
JAP & Son

December 11, 1846
Mrs. E. M. Russell
Madam
Yours of 19th Novr came duly to hand. It somehow got mislaid and the fact of your writing to us entirely escaped our recollection untill this day. Enclosed we send you thirty dollars on account of your husband in our ship Young Phenix.
JAP & Son pr WP

December 15, 1846
Mr Alexander S. Joy
Nantucket
Sir
Mr Gideon Allen has managed the case of Joy vs. Allen and employed Mr. Coffin as counsel. If you have any application to make touching the settlement of that case, you will have the goodness to address either of those gentlemen.
JAP

December 15, 1846
Messrs Leach & Pierce
Gentlemen,
Your favor of 12th is received and on reading its contents I was somewhat surprised; you evidently misconstrue the language in my letter of the 8th inst. I did not intend to find any fault with you in regard to the manufacturing of the cloth heretofore or even at the present time; my only object was to have the cloth made in such manner as to command the highest price for the like discription of goods, as upon offering my goods in market I found that a sample piece made by Turner, shown to purchasers, they offered 1/8 to ¼¢ pr yard more for them than for a sample of those you were making, and of course I wanted the goods so made if the cotton would warrant it, or was good enough to do it with.

In regard to the warp, I did not suppose there had been any alteration though the two pieces counted differant. If you suppose that I am dissatisfied with any thing heretofore done; you are entirely mistaken, excepting that I thought you did not forward the last lott of goods to Middleborough as soon they should have been, but perhaps I have no occasion to find fault even in that case.

You will now understand that I want the goods made as near as possible (taking the quality of cotton into view, & I think you will find it good enough) to those made by Turner, both as regards the number of threads in the filling and the weight of the cloth, which I believe you have always been willing to do & would have done if the cotton had been good enough & as the contract provides. You may send up to Middleborough 12 bales of cloth (300 pr) instead of eleven bales as ordered in my letter of 8th and mark them William C. Snow Providence. They are for William F. Dow. Mr. Phillips or myself or perhaps both will endeavour to be down about the first of January when, if necessary, we can further explain the subject of our letter of 8th. When you send inv. of cloth please state wheather you have used the 16 bales cotton & its quality.
JAP pr WP

December 15 wrote C. A. Heineken. FP

December 18, 1846
Thomas J. Coggeshall Esq.
Dear Sir
Annexed please notice my account with the Parker Mills balance two hundred sixty five 47/100 dollars, which amt. I have this day deposited to your credit at the Merchants Bank. You will please forward me the proper receipt for the five hundred dollars, which you will observe is to the credit of the Parker Mills in the annexed a/c.
JAP pr WP

December 19, 1846
Messrs Wickes & Tillinghast
Gentt
We have this day credited you with two thousand dollars received in your letter which came to hand last evening. We can obtain for you an oil searcher here as Mr Delano will sell his price twelve dollars cash in London about $15.
JAP & Son

December 22, 1846
Messrs Samuel Judd’s Sons
Gentlemen
We requested Messrs Wickes & Tillinghast to ship to your care for our J. A. Parker a barrel of ale which they advise us they have forwarded but it has not yet come to hand. Can you give us any information in relation to it? Mr. Bartlett can give you all the oil news we have not heard of any transactions of late.
JAP & Son
[p.s.] We wrote you on the 10th inst in relation to the house

December 24, 1846
Messrs Samuel Judd’s Sons & Co
Gentlemen
I duly received your favor of 21st and noticed its contents. Having occasion to use a considerable amount of money yesterday: I drew on your late firm in favor of Jas. B. Congdon cash for ten thousand dollars payable on the 31st inst.--presuming from the tenor of your letter that it would not be very material to you, at what time I made drfts payable, as I wished to draw on a/c of the balance due me from your late firm. Enclosed I send you my a/c with Samuel Judd’s Sons made up to Decr 31st (including the 10,000$ drft above named). Balance in my favor of eight thousand nine hundred ninety nine 61/100 dollars due on that day, which I have transfered to account of your new firm. If you find the a/c correct please enter in conformity. You will also receive enclosed Jno. A. Parker & Son’s a/c with your late firm, made up to Dec 31, which please examine and advise accordingly.
JAP pr WP

December 26, 1846
Messrs Samuel Judd’s Sons & Co.
Gent
Your letter of the 21st came to hand pr regular course of mail and we observe you cannot lease the house on 14 Street to Mr. Townsend unless for a term of years and as from your letter we suppose it is not a favorable time to sell we have concluded to let Mr Townsend have it for five years unless in the mean time you have found a good tenant who will take it on a shorter time. One great objection to renting the house for so long a time is that we wish to improve the first good opportunity of selling it. We suppose the rent will be payable quarterly and we wish it so stipulated in the lease that we can take possesion should the occupant fail to pay the rent. Could you not purchase the land on which our house stands? About which when convenient please make enquiry. On the other side please find our a/c with your new firm which if correct please note accordingly. There appears to be no transactions in oil of late it can be bot @ $1 for sperm 38 to 40 cents for whale. I have heard nothing from Westport. Should you purchase there it will be difficult to obtain a vessel to go from here unless at a high freight say about 40 cents pr bbl unless they have a full load in which case one might be obtained at a less price.
JAP & Son
P.S. Mr. Warren Delano called on us yesterday about some sperm oil which you had purchased of him & his son in New York (about 700 bbls) not having any instructions from you we did not know what directions to give him about it. Understood him to say that the oil would be filled up this day. If you wish us to do any thing about shipping it please write by return mail our river is now entirely clear of ice.
JAP & Son pr. WP

December 28, 1846
Messrs Wickes & Tillinghast
Gentlemen
We have your favor under date of the 23d inst. and have to acknowledge receipt of the enclosed drafts on Boston say fifteen hundred dollars on the Suffolk Bank & eleven hundred forty one 41/100 dollars your draft on Chandler Howard & Co making together $2641 41/100 dollars to your credit on the 26th. The object of Mr. Delano being disposed to sell his oil searcher is to accomodate you and Messrs Randall & Haskell (who R?? next door) having one he can use when he has occasion. Sperm oil is not quite as brisk & can be bot at one dollar at which rate Mr Penniman bot about 800 bbls on Saturday. Whale oil 40 cents but without sales of any importance. We have not received the bbls of ale & Messrs Judd’s Sons write us they have heard nothing about it. If you could arrange without much inconvenience to send us $5000 that we might receive it by a week from Wednesday it would be a great accomodation to us as we have considerable money to pay on the 7th of next month.
JAP & Son

December 29, 1846
Samuel Judd’s Sons & Co
Gentlemen
Your favor of 25th & 26th inst. are recd & their contents have had due attention. The Cornelia commenced loading with the oil this morning and will be ready to leave on Friday next, freight to be 20¢ pr bbl. The oil bot of Frederick Delano is handsome, much better as to color than the William Wirts, the body of which we have never considered handsome it being generally straw colour. You have however had of the cargo and know all about it. We suppose I. Howland Jr. & Co. have not accepted your offer, as we have heard nothing from them neither have we any intelligence from Westport. You may consider we insure the oil pr Cornelia, tho we consider the rate rather low at this season of the year and think ½ % would not be too much, but are disposed to take it as low as the New York offices (and in case of loss you will have much less trouble to collect your money) and if they will take at 3/8 at this season of the year, under & on deck, there is no more to be said which we leave for you to decide. Capt. Sowle informs us that the bbl. of ale, was at the factory when he left, but he was not informed of it in time to take it on board, and said to your man to send it by the next packet, will you please to have it shipped if not already sent. Asa Swift of Fairhaven has 150 bbls of sperm oil which he appears anxious to sell, 100 bbls of which is good & 50 bbls ordinary, do not know at what price it could be bought, rather think @ 95 to 96¢ cents. Thomas Hathaway will sell his oil (1200 bbls) @ 1$ quality said to be nothing more than middleing. I. Howland Jr. & Co. oil (California’s cargo) has the reputation of being superior, and we rather think such is the fact. Whale oil it is rather our opinion could be bot, at 38¢, but not to select.
JAP & Son

December 31, 1846
Messrs Frederick Huth & Co
Gentlemen
Our last respects were of the 14th ultimo since which we have to acknowledge your several favors of the 30th of October 3d & 18 of November and of the 3 inst. In your letter of the 18th of last month you enquire if you may sell the whale bone at our limits less the present duty when it is removed, to which we have to reply you may if no more is to be made. We rather expect January or February will be the best time to make sale of the bone as we are informed it is in the above mentioned months the cutters of your city buy largely even if no more than 210 to 215 £ can be made for the bone we should think it advisable to sell it in preference to holding on longer than February: The present price of S.S. bone is 38 to 40 cents in this country and 33 to 34 for N. West. In your letter of the 3d inst. you speak of having forward a/c sales of the oil pr “Gladiator” which however has not yet been received. Sperm oil $1 with sales for home use but do not hear of any transactions for shipping at the above price.
JAP & Son

December 31, 1846
Messrs C. A. Heineken & Co
Gentlemen
We have your favor of the 27th ulto. giving us an order to purchase whale oil if to be obtained at 30 cents in which business we should have no objection to take an equal interest: but it is quite out of the question to do any thing in this country the price being to high (and altogether above your market) with every appearance it will continue so for at least the next two months: we are satisfied with your having closed the Humboldt’s cargo tho we shall be disappointed if oil bot @ rix 15 and held over does not pay a better profit than the shippers make out of it. It appears there has not as much whale or sperm oil arrived during this year as was calculated upon there being 207 000 of whale and 95 of sperm. Many of the right whalers having brought less than was anticipated and quite a number not yet arrived. We have a mail from the Sandwich Islands to the 9th of October but what is a most singular circumstance not a particle of news from the whaling fleet tho all the merchant vessels are reported and their owners have letters. The general opinion is our messenger sent out last summer has all the information and has taken some other route. Not much changed in oil or bone since our F. Parker wrote Mr. Heineken sperm sells @ $1 whale @ 40c when it sells but there is not much doing as purchasers pay the price rather reluctanly @ 38 the greater part of our stock might be sold. Whale bone dull without sales. We have this day drawn on you @ 60 days sight for rix 142.22 grots in favor of George Hussey. Enclosed please find your a/c current for the year which ends this date.
JAP & Son

[Transcriptions converted to HTML format by Mark Procknik, 11 November 2010]