John Avery Parker Letterbook

1847

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 1847

January 1, 1847
Mr. Storrow
[in pencil and in a different hand] Charles S. Storrow
Dear Sir
I here enclose you J. B. Congdon check on Suffolk Bank for one thousand dollars which is the second installment of my stock in the Atlantic Cotton Mills which you will advise accordingly.
JAP

January 2, 1847
Capt Charles F. Brown
Sir
Enclosed you have a/c of ship Charles Fredericks outfitts and also your private a/c showing a balance in your favor of twenty one hundred & fifty six 59/100 dollars as cash yesterday which amount we will pay you when you want it tho it would not be as convenient to pay you this month as next. There is a premium note of yours at one of our offices which has not yet been paid say $261 dollars with interest since it has been due, it is however not called for and can be paid at any time.
JAP & Son

January 2, 1847
Messrs Tisdale & Co
Dear Sirs
I here enclose you my a/c to the end of last year balance due me $7773.97. If it is found correct please to acknowledge the same.
JAP

January 4, 1847
Messrs Wickes & Tillinghast
Gentlemen
Enclosed please find your a/c current showing a balance to your debit on the first of $76219 67/100 dollars which if correct please advise accordingly. You are this date credited with remittance (received in your letter of the 31st December) of five thousand dollars. Sperm oil last sale 800 bbls by I. Howland Jr & Co over a dollar price not transpired but supposed to be from 101 cents to 105 cents not less than 101. Whale oil asking price 39 cents.
JAP & Son

January 4, 1847
William Robinson Jr.
Sir
Your esteemed favor of the 29th ulto with a/c current for the past year & check on Boston for $900 81/100 dollars by which the a/c is balanced has been received. We find the a/c correct and have balanced our book to correspond with yours. Winter sperm oil unbleached 103. Bleached none in market. Bleached winter whale 45, crude whale 39 to 40, candles 25¢, all cash.
JAP & Son
[p.s.] The writer taking the statement contained in your letter to him in relation to E. L. Coggeshall as correct is of opinion you should not be liable for his travelling expenses to New Bedford. I have not heard any statement from Edward and in fact he has never mentioned the subject to me but I understand from his brother James your statements differ materially.
FP

January 4, 1847
Thomas J. Coggeshall Esq.
Dear Sir
Your favor of this date is received contents noticed. Your note of $2578.68 due on the 11th inst. is now the property of the Merchants Bank and must be paid. If you will send me your note @ 4 mos. for the balance (say after deducting what I owe on a/c of assessment Parker Mill stock say $508.74 and paying one thousand dollars in cash) about $970. I will see that it is discounted for you towards paying your note.
JAP pr WP

January 5, 1847
Ira Harris Esq.
Sir
We wish to have a statement of your a/c against us as it is quite time we had a settlement and we believe there is not any business unsettled with exception of the case at Detroit which can be arranged hereafter.
JAP & Son

January 5, 1847
Samuel Judd’s Sons & Co
Gentlemen
Your favor of the 31st ulto. has been received and we have made enquiries to ascertain what can be done in the oil market, and do not find it a favorable time to purchase just at this time holders having rather enchanced their idea’s in consequence of the sale made by I. Howland Jr. & Co of 800 bbls to Crocker which it is quite certain is over $1 and many think 103. It is however the writer’s firm belief 101½ was the price. Hathaway has sold 800 bbls @ one dollar and we notice a sale of 700 bbls in Fairhaven on private terms which we rather think is the Swift lot and most likely @ 98 cents which was the price fixed for us. After reception of your letter we offered 95 cents which was all we considered it worth in comparison with good oil. Hicks of Westport has about 480 bbls which he offered us yesterday @ $1 but there is 80 bbls dark oil in the lot. If you require 1000 bbls sperm oil immediately and can buy of I. Howland Jr. & Co @ 101 it is cheaper than any other oil in this market @ one dollar. Twenty three hundred bbls whale oil selected from 2500 have been sold to A. H. Seabury (report says for Willets) on private terms but we rather guess 38 was the price as the writer could have bot it at that the day it was sold. The Cornelia sailed Saturday morning.
JAP & Son

January 9, 1847
Louis Spranier
Sir
On the other side please find account sales of vinegar and also your account current showing a balance in your favour of $27 88/100 dollars for which we send you our draft on Messrs. Wickes & Tillinghast.
JAP & Son

January 11, 1847
Thomas Coggeshall Esq.
Dear Sir
Yours of this morning with nine hundred ninety two 50/100 dollars enclosed is recd pr Express and enclosed I return your note of twenty five hundred seventy eight 68/100 due this day & paid as follows

Balance due Treasurer of Parker Mills
pr a/c rendered--------------------------$508.74
Nett proceeds your note dated 7th 4 mos $1100---1077.45
Cash recd as above to balance-----------------992.49
[total]----------------------------------$2578.68
I suppose I should have some kind of receipt for the $1000—paid assessment Parker Mills stock. Please forward proper receipt & oblige
JAP pr WP

January 13, 1847
Messrs Wickes & Tillinghast
Gentlemen
Your favor of the 8th inst is at hand and the amount enclosed say two thousand dolls. to your credit under date of yesterday also amount of draft for $85 40/100 dolls. on J. Dunbar & Co. We shall send the oil searcher pr Express tomorrow for which we paid Mr. Delano on the 7th inst. $12. Oil sperm $1. Whale 40¢ both rather dull at these prices.
JAP & Son

January 14, 1847
Messrs Samuel Judd’s Sons & Co
Gentt
Your favor under date of yesterday is received and agreeable to your request we called on Messrs. I Howland Jr. & Co. and they informed us they had sold the oil shown Mr. Knights and should manufacture the balance, therefore they have no oil for sale. They did not appear to give us the name of the purchaser or the price. Should not be surprised if it was bot by Crocker. The oil bot of Hicks has been filled and will be on board the schr. Pomona this day to sail first wind after tomorrow. Nett number of gallons of Hicks oil 15,717 gls which you may consider we insure from this port to New York @ 3/8%. The late news from the whaling fleet is as favorable as was expected, 154 American ships having been reported and the average quantity to a ship is 733 bbls about 100 bbls less than last year. There are however about 170 ships yet to be heard from which may make a material alteration. We are however of the opinion the quantity to a ship will be lessened rather than increased. There is every prospect there will be arrivals of whale oil both at this port and New London within the next two or three weeks. We think you had better make a bargain with Mr. Townsend for the house and if no better can be done allow him $100 to be deducted from the rent for the purpose of putting in the range and repairing the water pipe unless Mr. Penniman thinks something better can be done with some other person.
JAP & Son

January 14
Wrote Almira B. Haskins enclosing $40

January 16, 1847
Messrs Wickes & Tillinghast
Gentlemen
Your favor of the 13th inst. is received and we have this day credited your a/c with the two thousand dolls. enclosed by check on Boston. The price asked for unbleaced winter whale is 45 cents and there is none very handsome to be obtained. Perhaps a direct offer of 44 cents would buy the best in market. We can purchase 1 to 200 bbls. very handsome bleached North West whale oil at 45 cents which if you want to buy is much the cheapest & best to be obtained in this market. We presume the holder will sell at the above price on receipt of your letter as he is anxious to sell it but prefers selling it for cash—and most generally buyers wish a short credit. We sent the oil searcher pr. Express on the 13th inst. and suppose before this you have received it. There will probably be arrivals of North West whale within the next two weeks rather think the price will open at about 37 to 38 cents. Sperm oil as when we last wrote. The bbl. of ale has been found at the factory of Judd’s Sons & Co so that we shall receive it pr. next New York packet.
JAP & Son
[p.s.] Generally the holders of bleached winter whale ask 50 cents

January 18, 1847
J. B. Glover Esq.
Dear Sir,
I have your letter under date of the 15th inst. and if I had the money should have no objection to letting you have it but I never under any circumstances lend my name and could not be induced to do so. As I stated in my last letter I should think you might find many persons in your city who would be glad to loan you the amount you require on much better terms than you offer me provided the property is as valuable as you state.
FP

January 20, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
Mr. Whitwell of Fairhaven called this morning and appeared anxious to sell his oil and we could have bot it @ $1 delivered on the wharf less our commission. We informed him we had no orders but might have in a few days therefore should you wish the oil please reply by return mail. There is about 50 bbls dark oil in the lot on which he is willing to make a suitable deduction. He asked the writer what allowance he ought to make and my reply was 10 cents pr gallon about which allowance we think he would make. We examined every cask of the oil last spring and consider it a fair lot. It is now pretty generally thout Edward M. Robinson took the oil of I. Howland Jr. & Co. with exception of which we hear of no sales. There is about 800 bbls.
JAP & Son

January 22, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
We have your favor of the 21st but not in time to purchase the oil of Whitwell it having been sold yesterday afternoon to Doct. Fisher of Edgartown price not transpired but should think at about 1$. Do not think however it will be to your disadvantage as if the weather continue’s as cold as it now is our river will be closed in a few days. There has been a sale of 1300 bbls whale oil to Charles Leonard (which takes about all in market) at about 40¢ price not being made public. We notice your having leased our house on Fourteenth Street but from your letter are at a loss to understand if the lease commences now or on the first of May in relation to which please inform us when we send the lease executed accordingly.
JAP & Son

January 23, 1847
Messrs Wickes & Tillinghast
Gentlemen
Your favors of 18th & 19th is received contents noticed. We credited you under date of yesterday with J. Taylor cashr check on Suffolk Bank for two thousand dols. and we also purchased one hundred barrels bleached winter whale oil and sent to the railroad depot this morning amount to your debit as per annexed invoice fourteen hundred eighteen 44/100 dolls. as cash January 22d 1847 which please credit to us if found correct. The oil will start from our depot this afternoon and will be in Boston Monday morning. Within a day or two about 1300 bbls crude N. W. whale oil has been sold @ about 40¢ which comprises about all there is in market. Sales of sperm in Fairhaven @ $1 pr gal. Stock small in New Bedford our river is partly closed with ice.
JAP & Son pr WP

January 28, 1847
Messrs J. E. Woodbridge & Co.
Gentlemen
In consequence of the decease of Mrs. S. P. Dunbar you will please discontinue sending the New England Puritan and forward to me your bill for the same made out against her estate.
FP

January 30, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
We have your’s of the 27th inst. informing us of the purchase of oil of Mr. Wilcox and requesting us to send a vessel to Westport to take it. We found it rather difficult to obtain a vessel the quantity being small and were obliged to pay a cent a gallon freight. We engaged the schooner William and suppose she is now at Westport as she left here yesterday afternoon. You may consider we insure the oil at the usual premium of 3/8 percent. We have seen Mr. Hicks and obtained from him the amount of the oil per Pomona and debited you with the amount $56 41/100 dolls. Shall send the lease of the house in our next. The Marcella’s oil was sold on Thursday to E. M. Robinson said to be for the Macy’s of your city price not transpired. There is now remaining in New Bedford the Emma’s cargo 1000 bbls & 150 held by Thomas Hathaway. In Fairhaven the lot belonging to the estate of Asa Swift about 200 bbls.
JAP & Son

January 30, 1847
Messrs Wickes & Tillinghast
Gentlemen
We have received your favor of the 27th inst with the enclosure (check on Suffolk Bank Boston for two thousand dollars) which is to your credit this date. On the 22d inst. we credited you with $40,950 46/100 as cash Dec 31 1846 which amount we wish you to charge us with & open an a/c with our J. A. Parker and give him credit for the same. Several sales of sperm oil have been made the last week on private terms but suppose the price to be one dollar. There is now remaining in this district only 1300 bbls and about 1000 of inferior quality of whale. We shall most likely have arrivals within the next two weeks.
JAP & Son

February 4, 1847
Thomas J. Coggeshall
Sir,
Your favor 3d is at hand your note was paid yesterday. I think you can get a discount tomorrow say for $2000. How goes on the iron business, what are you manufacturing &c.
JAP

February 6, 1847
Messrs C. A. Heineken & Co.
Gent.
We have your esteemed favor of the 26th December enclosing a/c current & also a/c sales of the oil pr. Alexander von Humboldt which on examination we find quite correct and satisfactory tho the profit by the Humboldt is very small and will only give us a commission of 1 per ct. on the purchase of the cargo but a small profit is better than a loss. The early part of this week the ship Niantic of New London arrived at New York with 2500 bbls whale oil but brot no later intelligence than before received. On Wednesday last the ship “Angola” (merchantman) arrived at Boston having left the Islands Oct. 3d. She has on board 400,000 lbs whale bone from the different whale ships & by this same mail we forwarded to your House the New Bedford Mercury containing all the intelligence by said ship and also the shipping list of the 2d inst. We have a letter from Capt Parker of your ship Joseph Hayden in which he informs us of having drawn on us for your a/c $2587 57/100 dollars say twenty five hundred & eighty seven dollars 57/100 the letter is dated Sept 24 & states he has been obliged to purchase provisions discharge many of his crew and reship others in their stead. He also informs us he has been under the necessity of making some repairs on the ship. The ship had on board 1300 bbls. whale oil and was fitted for a cruise of eighteen months. We notice by a Sandwich Island paper the melancholy intelligence of Captain Norton’s death (of your ship Gustav) and shall give you all the particulars we have been able to collect. The ship Governor Troup of this port arrived at Tarpaulin Cove on the 4th inst. with 3400 whale and yesterday Capt Sylvia of the above mentioned ship came over and as he left the Islands on the 18th of September the writer called on him yesterday but could only obtain some few particulars relative to his death. Capt Silvia states the Gustav arrived at Honolulu in August and he thinks the quantity of oil she had on board was 3700 but cannot say whether it was 37 or 47 tho he thinks it was the former quantity. Capt. Norton attempted to go on shore in a sail boat but when between his ship and the shore jumped overboard and was drowned before any assistance could get to him. The report is that he destroyed every book and paper connected with his voyage having burned them before leaving the ship. The ship sailed the early part of September in charge of Mr Poole to cruise on New Zealand a short time and then home so that it is likely she will arrive in Bremen in June or July next. We have not recd advice of any draft but most likely Capt Poole will have been under the necessity of drawing several thousand dollars unless he manages better than most of our whale captains. Capt. Norton’s son is on board the ship Erie which vessell left for home on the 6th of September and may be looked for daily. We hear nothing as yet from the Averick Heineken. Please say to Joseph the Draper had done very well having taken 700 whale 100 sperm in May. The last report from the fleet is more favorable than we had any reason to expect and from present appearances it is now quite certain we shall have fully 250,000 bbls of whale oil arrive in the United States the present year which we estimate considering the increased consumption will be about the same as in 1846. Should you have an opportunity to sell the Trident’s whale bone @ 60 rix we would prefer to have it closed but hold on to our former limits of 17 rix for the oil which we think you will obtain in all this year. There cannot be any shipments made from this country for some time as even @ 30¢ there would be a heavy loss at the low rate of exchange and high freights unless an improvement should take place on your side. Several ships have been taken up in Boston to load flour from Philadelphia to Liverpool at nine shillings per bbl and an old whale ship Mary & Martha formerly of Plymouth and purchased last fall in Boston at 5,000 was sold last week for $8,000 and chartered to load from Philadelphia for Ireland at $7,000 the ship being less than 400 tons. We forwarded your a/c current pr steamer of first of January showing a balance in our favor of $41 39/100 dollars.
JAP & Son

February 5, 1847
Samuel Judd’s Sons & Co.
Gents,
Enclosed we forward the document in relation to the house on 14th Street which if found correct please obtain Mr. Titus signature & return us. The lease signed by him at the top seal. Also when writing please enclose the deed of the Brooklyn property if the same has been recorded. If you should have an opportunity to sell the above mentioned house please bear in mind we are anxious to sell it unless we can purchase the land at a fair price. There have been no transactions in oil’s since we last wrote to you tho we know of two individuals who would purchase the Emma’s cargo @ 103 cents on time interest added, but the report is French will only sell for cash down. The ship Governor Troup is in Tarpaulin Cove with 3400 bbls whale oil and there will be several other arrivals as soon as the wind changes. The schooner William was in Westport Harbor yesterday noon. 26¢ cash is offered for sperm candles at which price 460 boxes have been sold.
JAP & Son

February 8, 1847
Joseph Alleyn
Sir
We have not heard from you since we had the pleasure of making your acquaintance last summer. Should be glad to have you write us a few lines and inform us if you have done any thing in relation to the house and if not what is the prospect of selling it.
JAP & Son

February 9, 1847
James Brooks
William B. Townsend
Gentlemen
Above please find J. A. Parker & Son’s draft on Samuel Judd’s Sons & Co. of your city say for fourteen dollars for which please send me bill receipted for two years subscription of your paper from Nov 2, 1846 to Nov 21, 1848.
FP

February 10, 1847
Joseph Ricketson 2d
Sir
Since the return of my Father I have duly considered the subject in relation to purchasing whale bone but cannot make up my mind it is any object to buy at 31¢ for North West & 33 to 34 for S. S. as the fall short in weight and expenses of bringing it to New Bedford will be nearly or quite a cent pr pound, and besides it is quite uncertain what course the article will take as there is a large stock in England & I am fully of opinion there will be no money made unless a large speculation takes place in the article which cannot be calculated on with as much certainty as in former years in consequence of there being so many ways in which men of capital can employ their means to a good advantage. I should have written you last evening but did not see my Father in time to write before the mail closed.
FP
[p.s.] Osborn of the Vineyard will most likely sell his bone for the most he can obtain. He sent a person to us on Monday last to ascertain the most we would pay and write him pr return mail. We offered 30¢ but did not show any anxiety to buy even at that.
The Same

February 10, 1847
A. T. Lawton
Sir
Enclosed we forward you J. B. Congdon’s check on the Suffolk Bank for $500 dollars which we wish you to deposit in the Suffolk Bank to the credit of Silas Leonard cashier of the Granite Bank Augusta Maine and forward us by return mail certificate of deposit should you not be coming home as we wish to receive it tomorrow evening.
JAP & Son

February 11, 1847
Ira Harris Esq.
Sir
We wrote you on the 5th ult. requesting you to forward your a/c as it is quite time we had a settlement and we should suppose at least you would do us the favor to answer our letter. If you will give the above your attention you will greatly oblige us.
JAP & Son

February 12, 1847
Capt. James Spearman Jr.
Sir
I have received your letter of the 7th inst. have sold 10 shares of your insurance stock & deposited agreeable to your request $500 in the Suffolk Bank Boston certificate of which please find enclosed. I should not have sold the stock without an express order from you as I consider it worth at least this day 110 and my own impression is it will have a better dividend the next five years than New Bedford Railroad stock and I had rather have it tho it is not so certain to pay a dividend but there is a chance of its paying much better and its affairs are certainly in a very prosperous state at this time. I notice what you say about a brood mare and if I can find one shall do so tho I know of none at present and in fact it will be difficult to obtain a valuable breeder at a reasonable price. Please send me the paper I gave you stating that I held 25 shares of Whaling Insurance stock and I will send you a certificate that I hold 15 shares in its stead. Sperm oil has been sold at 103 and would now command 105 if of handsome quality. There is every prospect we shall obtain a good price for what sperm oil the Young Phenix may obtain which will help out a poor voyage tho I calculate she will do tolerable fair yet.
FP

February 13, 1847
Messrs Wickes & Tillinghast
Gentlemen
We have your favor under date of the 10th and have this day credited your a/c with J. Taylor’s check on the Suffolk Bank Boston for two thousand dollars. Under date of yesterday we drew on you @ 5 days date for $2000 & at 15 ds date for the same amt. both of which drafts we passed off the Merchants Bank they charging three days for collection & we have therefore credited them to you as cash the 23d & 5th March. We have made an arrangement with the bank by which they consent for the present to collect our drafts on Albany placing them to our credit three days after the become due which we suppose will suit you better than remitting as you always lose 3 & many times 4 ds. To us it is quite immaterial and we shall adopt that course which is most satisfactory to you. Of the cargo of whale oil arrived about a week since 300 bbls have been sold at about 40¢ which is the present asking price tho we are of opinion an offer of 37 or 38¢ would not be refused. Sperm oil stock about 300 bbls inferior last sale 120 bbls pr Governor Troup lately arrived @ 105 & which price would be readily paid for a large quantity of first quality say 2 or 3000 bbls. There was an order in town yesterday to purchase a small lot of 25 bbls handsome sperm oil but it could not be found in the place. It is the general opinion sperm oil must remain high during the year but it is difficult to form an opinion relative to whale. The quantity of whale will be some 50,000 bbls more than in 1846. Unless a rise takes place in Europe it cannot be exported even @ 30¢.
JAP & Son

February 16, 1847
Abner Bartlett Esq.
Sir
The object of the present is to enquire if you have sold the small lot of sperm candles shipped you in 1845. If not we suppose you will now have no difficulty in closing them up which we wish done if 28¢ 4 mos can be made for them if not please ship what you have on hand to this place by one of the New Bedford packets. We could sell what candles we have on hand about 500 boxes @ 27¢ cash they are however generally held at 30¢ and but few can be bot at less.
JAP & Son

February 16, 1847
J. W. Jereks Esq.
Sir
Your favor pr Mr. Thompson is received. My house called the Parker House at present is occupied and will be for a month or two to come by Mr. Ladd who will most likely occupy it another year. If he should not I will inform you.
JAP

February 18, 1847
Messrs Wickes & Tillinghast
Gentlemen
We wrote you on the 13th inst advising remittance in your favor of the 10th and we are this day in receipt of yours of the 13th with check on Suffolk Bank which is regularly to your credit. We informed you in our previous letter of our having drawn on you two drafts of $2000 each which we did under the impression you would receive our letter previous to making further remittances; in your next please inform us which course is most agreable to you, to remit or have us draw. In whale oil there are no transactions since our last. Sperm stock consumed with exception of 150 bbls ordinary sales of 100 bbls dark not refilled @ 103 & 100 bbls in Westport good oil @105 at which price a considerable quantity might be sold if to be obtained. Candles are in better demand and there is no stock except in the hands of speculators. They are generally held @ 30¢ with offers by the 500 boxes of 27 cash.
JAP & Son

February 20, 1847
Messrs Wickes & Tillinghast
Gentlemen
We have your favor of the 17th inst with check from Mechanics and Farmer’s Bank on Shoe & Leather Dealers Bank Boston for two thousand dollars to your credit this date. We notice your remarks relative to drawing and that you prefer making remittances as formerly which suits us equally as well.
JAP & Son

February 22, 1847
J. B. Glover Esq.
Dear Sir
I have your letter of the 20th inst and it would have afforded me much pleasure could I have carried out your wish in relation to the notes which I return there not being the least prospect of having them discounted at the bank of which my Father is president.
FP

February 25, 1847
C. A. Heineken & Co.
Gentlemen
In acknowledging receipt of your esteemed favor of the 26th ultimo we enclose duplicate of our respects of the 8th inst forwarded by way of New York per Havre packet. We are pleased to notice some little change in your market for whale oil which however must advance considerably from your quotation before shipments can be made from this country as even at 30 cts it could not be shipped at present and sold @ 17 rix. In fact it is quite uncertain if a vessel could be chartered to take a cargo to Europe tho a few weeks hence some old whale ship might be chartered at a high freight. We have had but two arrivals since our last (ship Morea at this port with 2650 bbls an the Wiscasset at Sag Harbor with 3700 bbls) both of which cargoes have been sold with exception of 500 bbls @ 37½ & 38 for the former & private terms for the latter tho report states the terms to have been 36¢ for the entire cargo which we rather incline to believe is correct. From the Governor Troup about 1000 bbls have been sold @ about 40 & the cargo might be sold this day @ 37 to 38¢ but the agent exacts 40¢ which manufacturers will pay should we not have arrivals within two weeks as they must have it or close their works, not being able to do any thing in manufacturing sperm for want of stock there being no crude in the country the last having been sold @ 110¢ which would be paid for a cargo if here. Of the recent importation of whale bone per Angola 100,000 lbs has been bot by the New Yorkers @32 or 32½ ¢ at which price the article is now dull being influenced by the unfavorable advices from Europe & the expectations of a large stock by the ship Charles expected from the Sandwich Islands in all March. As it regards the Tridents cargo we can only say we wish 1000 bbls sold when 17 rix can be made 1000 when 17½ and the balance held @ 18 untill you hear from us again. For the whalebone we adhere to our former limits. There is not the least appearance that whale oil will decline to a less price than 35¢ the next two months unless of inferior quality & it therefore appears to us there can be no great risk in holding our oil at the price mentioned above. Should the high rates of freight continue our whale ships which are suitable will be taken out of the business. The Governor Troup has been chartered at 8 & 6d to load flour. We have debited your a/c with Capt Parker’s drafts as cash March 1st $2587 51/100 dollars also with Capt Pooles draft $2830 43/100 dollars as cash the 9th inst. and with an advance to Capt Parker’s wife of 35 dolls on the 10th inst. We have not received any letters from Capt. Poole and can give you no further particulars relative to the ship Gustav. Have no advices from the Averick Heineken.
JAP & Son

February 26, 1847
Mr. Coggeshall
Dr Sir
Money is not plenty at our bank altho we discount more or less every week. Our Directors hold out Town customers to pay their notes without renewal or any thing that looks like renewal. You have lately had a considerable discount. I should rather not offer another note for discount until your note due the 4th is paid. Your notes proposed are longer to run than our bank are willing to take 4 mos our time prehaps the notes one @ 4 the other @ 5 mos may go. I want you to so manage as to have no renewal. Any good business drafts not longer than 4 or 5 ms to run which is first rate they must be endorsed to insure them to go. The directors required me to endorse the last drafts.
JAP

March 1, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
We have your favor of the 24th ultimo enclosing deed of the Brooklyn property &c. We have inserted in the lease the clause against fire agreable to Mr. Titus wish. Also had it acknowledged before a commissioner for the state of New York so that we beleive it is now in order and you will therefore please find it enclosed. The ship Erie of Fairhaven arrived on Saturday with 3400 whale & 350 sperm. Iris 1100 sperm 700 whale & yesterday the ship Zephyr with 2200 sperm. Most of the whale oil pr Morea & Governor Troup has been sold @ 38 to 40¢ last sale 1000 bbls on Saturday @ 38¢ cash also 200 bbls of the sperm pr Iris (to go to Philadelphia) @112¢ cash which we understand is Mr. Jones asking price for the balance. We shall not have any ship of ours arrive the next thirty days or we are not expecting any ship before May. When we have any oil for sale shall be pleased to see you and will give you an opportunity to purchase if we can do so without injury to ourselves. We do not beleive whale oil will decline before 35¢ during the next 30 days but when the stock accumulates say in May it must go down considerably below the above price should the present rate of freights continue: as even at 30¢ it could not be shipped at present prices in Europe. We are of opinion the agent of the Zephyr will not hesitate to ask 115¢ for her cargo and shall not be surprised if he obtains it as she is an entire sperm ship & from the caracter of the man commanding her it is most likely it will be a firstrate cargo. Candles have been sold in this market @ 30¢ 6 months even at which price many of the holders would not sell.
JAP & Son

March 1, 1847
Messrs Wickes & Tillinghast
Gent
On the other side please find invoice of 18 casks bleached winter whale oil purchased agreable to your request in your letter of the 23d. The quality of the oil is the best we could find in market but is not as brilliant or light coloured as the lot sent you in January and in fact not as nice as we should have been glad to have sent you but there being but two lots in New Bedford from which to select we had to send this or none & we knew if we wrote you it would be sold before we could write and receive an answer. Most of the whale oil per Morea & Governor Troup has been sold @ 38 to 40¢ last sale being made on Saturday @ 38¢ which is the present asking price. The ship Erie with 3400 W & 350 sperm arrived on Saturday and the ship Iris with 1100 sperm & 700 whale. 200 bbls of the sperm was sold the same day @112¢ cash which is asked for the balance. The ship Zephyr arrived yesterday with 2200 sperm and we shall soon have other arrivals but sperm and whale promise high prices at least for the next thirty days. A sale of sperm candles has been made @ 30¢ 6 months at which price some of the holders decline selling. The whale oil will go this afternoon.
JAP & Son

March 2, 1847
Mr Edward F. Cutter
Dear Sir
Above we send you invoice of 38 casks cut spikes &c which we have had on hand for a considerable time and now wish to dispose of them. Mr. Coggeshall was in town a few days since and offered to sell them for us at the “Parker Mill Co.” store in Boston and we have accordingly sent them to you. If you do not find a sale for them soon at what you think a fair price we wish them sold at auction. We are quite sure they were made from Sweed iron tho they are not branded so.
JAP & Son pr WP

March 2, 1847
William Robinson Jr
Sir
We have your favor of the 26th ulto and agreable to your request have purchased and shipped by schr Eunice H. Adams 1543 gallons winter whale oil of the best quality we could find in the market tho it is not as bright and light colored as we should have been glad to have sent: but the stock is very light & we had to take this or none. There will however be a plenty on sale in a few weeks and most likely at a less price. As we have decided not to make any further purchases for any one and advance the money less than 2½ % (which we did not suppose you would expect to pay) we have bot the oil shipped per E. H. Adams of Nehemiah Leonard for your note @ 4 mos payable in New York or if you prefer it in the shape of a draft you can make a draft for the amount say 771.30/100 dollars said draft to be dated New Bedford March 2d and by you accepted leaving it blank for Leonard’s name, the draft of course to be payable in New York. Bills on Baltimore cannot be negotiated less than ¼ which if you prefer you can add and pay the note or draft in Baltimore. Candles are held @ 30¢ cash and many would not sell at that. Winter sperm 115 cash—A. 112 cash. Crude whale 38¢.
JAP & Son

March 2, 1847
Capt Samuel E. Cook
Sir
Your favor of 1st inst. came duly to hand with draft on Willis & Co. Boston at sight for four hundred dollars which I have placed to your credit in a/c. As it regards ships we have now none in port and those that have arrived at this place this winter are all going into the freighting business: that business being so good and the present high prices of provisions we think will prevent there being many whalemen fitted out at present. Should there be any opening whereby your services would be required to conduct a merchant or whaling voyage I will inform you.
JAP by WP

March 2, 1847
Mr Ludlam
Dear Sir
Your favor Feby 12th come to hand in due time contents noticed. There has been no attention rendered you and Sarah that has not been as free as the water that runs. As to your invitation to pay you a visit with my wife never can be expected. She doth not venture out to visit her own children. It is possible I may pay you a visit if I should live most probably when you get settled in New York which I hope to hear soon. I have no doubt it will be a profitable move your interest much promoted and you will soon be established in large and profitable business. After all is said about business places New York is the place for men of business. I am glad Charles works so well and hope and desire he may continue to pull well in the harness. Regarding the children, Anna went to Frederick’s a few days after you left. She has been at school with Julia & enjoys herself very well. Lewis has been very sick he was taken in a convulsion fit which left him in a high fever afterward had several more not as hard was sick about three weeks. He is now well and goes to school. We carry and fetch him from school.

Mariah’s boy has been sick considerable time since you left here he is now well and smart. Mariah moves to Parker House to board tomorrow. My wife is about as well as when you left here other members of our family about as when you were here. Our oil market is much improved since you left here. Sperm crude is selling @ 112¢ @ 115¢ cash and whale oil 38 to 40¢ cash bone 30 to 32¢. I suppose your staple articles are in brisk demand at high prices as everything else is in brisk demand & at high prices. I suppose jugs [lugs?] have doubled in value since you were here.
JAP

March 3, 1847
Messrs Leach & Pierce
Dear Sir
I have a bill of castings from William Mason & Co. for castings $10.00 please to say it is all right I will pay it. I have put the mill out to Mr. Ellis & Co. they will receive it on the first day of April we shall be there about that time. I understand you have three bales of cotton I shall send some more to Middleborough Depot. I want you to card up your waste and send all you have when you send after the cotton of which you will be informed.
JAP

March 3, 1847
Messrs William Mason & Co.
I have received your bill for castings. My agent has generally paid those bills. I will inquire of him and find it all right I will send you the amount.
JAP

March 3, 1847
Messrs H. & R. Lippitt
Dear Sirs
I want a few bales 8 or 10 bales of good cotton not inferior to the last I bot of you. I have put out my mill to a new concern & agreed to furnish cotton equal to the last lot. If you send inferior cotton you must take it back again at your expense. We use but little cotton it must be good and clean. Mr. Thomas the bearer will consult with you about the price. I have desired him to give you the preference all other things being equal. What is your opinion about price of cotton will it be higher or lower. I have about 30 bales cotton goods full equal to those last sent you. What will they fetch.
JAP

March 4, 1847
Joseph Alleyn Esq.
Sir,
We have your favor of 24th ultmo and notice your remarks in relation to the property we own in your city; and after mature deliberation have concluded it will be best to make the sewer as you may think most advisable for our interest provided it can be done for the amount you state; and you are also at liberty to have the lott filled up if such can be done without great expense, and you are of opinion our interest will be promoted by so doing. Please keep us advised of your proceedings, and when convenient forward a coppy of Mr. Hamilton’s a/c’s as we have never been able to obtain any statement from Mr Harris either in connection with the house or any other business. Please state in your next the amount of insurance on the house and the premium paid for said insurance.
JAP & Son

March 4, 1847
Edward F. Cutter [possibly of Hunt & Cutter, merchants, 30 N. Market, Boston]
Sir
We have your favor under date of yesterday and in reply can only say we wish the 38 casks spikes & nail sold at the best possible price leaving you to exercise your own judgement. Our opinion is they were made of Swedes iron in fact have not the least doubt about it as at the time we had the management of the Wareham iron works we did not make nails of any other iron except some of the small sizes. We should however not wish to warrant them as the cask were not branded Swedes iron and there is a possibility of our being in error. You will be enabled to satisfy yourselves of the quality by testing with other nails. We have had them on hand a long time and our wish is to have them closed up. If you find any difficulty about selling them please send them to one of your auction stores and wind them up.
JAP & Son

March 6, 1847
Messrs Wickes & Tillinghast
Gent.
Under date of yesterday we credited you with Commercial Bank drft. on Suffolk Bank Boston for two thousand dollars the same being enclosed in your letter of the 2nd inst. We wrote you on the first enclosing invoice of 18 cask winter bleached whale oil sent per railroad same day and which we presume you have ere this received. Several sales of winter whale at the same price we paid for the lot sent you at which rate the balance of the parcel from which you had yours has been sold. Sperm & whale oil are both dull in consequence of the quantity being increased by recent arrivals. There has been no sales since our last & former prices are asked but we think some considerable decline would be submitted too on sperm & doubt if 36 would be refused for whale.
JAP & Son

March 6, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen Within a few days as you will have noticed about 6000 bbls sperm oil have arrived and it is our opinion some considerable lower prices would be accepted than at which the last sale was made as several of the holders appear rather anxious to sell. Do not think the Zephyr’s cargo which is said to be very nice could be bot less than 110, tho it is impossible to say what price would be accepted. Whale oil dull tho holders do not hesitate to ask 38¢ but without many sales.
JAP & Son

March 10, 1847
Edward F. Cutter
Sir
We have your favor under date of yesterday and notice the offer you have had for the 38 casks nails which we do not wish sold less than 3½¢ cash as in case they will not sell at the above price we have sold them to a person in this place. Should you not have an opportunity of closing the nails at our limits in all this week please consider them as sold and we will give the person an order to receive them. Should you not sell them please state the expenses on the same (including your commission which of course we expect to pay you the same as if you had made the sale) and we will remit the amount.
JAP & Son

March 11, 1847
William Robinson Jr
Yours of the 8th inst is received enclosing draft accepted in payment for winter w. oil pr Eunice H. Adams and above please find a/c balanced.
JAP & Son

March 10, 1847
Messrs Wright Jones & Farley
Gentlemen
On the 9th about 2 o ck. I purchased of you 1 box lemons and 1 do of oranges 1 box rasins 1 drum figs and paid you for delivery at the depot for New Bedford expected them at the depot before the cars moved for New Bedford they did not come as I expected to take them home with me since which two baggage trains have arrived. I can get no a/c of the above goods. Please to forward me the articles I bot of you or other ones in their place without delay. I do not understand such treatment.
JAP

March 11, 1847
Messrs H. & R. Lippitt
Gentlemen
I received your favor of 5th with a bill 10 bales cotton which I suppose you directed to the Middleborough Depot which is within a few miles of Plympton Factory. I shall have by the first of April about 40 bales goods which I shall want to sell. About that time please inform me if any alteration in price cotton or goods. I shall pay the bill about that time interest off.
JAP

March 11, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
Since we last wrote you 350 bbls sperm oil per Erie have been sold to Seabury at a price not made public report also states 7 to 800 bbls have been sold of the Zephyr’s cargo on private terms if so we are of opinion the purchasers are Barrow & Prior the sale reported to have been made by William R. Rodman to a New York house. We are of opinion sperm oil can be bot @ 105¢ cash or part cash and part time. Sales of whale in small parcels continue to be made @ 38¢. A friend of ours wishes ?us? to enquire what quantity of empty oil casks you have on hand and your price for the lot also your price to select 2 to 3000 bbls.
JAP & Son

March 12, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
We wrote you under date of yesterday giving our opinion in relation to the oil market and are this morning in receipt of your esteemed favor of the 11th inst. Have seen several of the holders of sperm oil and their asking price is 108 think however it could be bot at 105 cash or half cash and short paper for the balance: on long time they do not wish to sell and the person who we think would sell the cheapest (Mr. Riddell) we suppose would require at least as much cash as specified above and the balance in notes of 3 or 4 mos. He has 1380 bbls of good fair oil all taken on the coast of Peru and in very good sized casks say 800 to 1000 bbls of it in market casks. There is not the least prospect of purchasing at your limits 105 delivered on board the vessel and we may not be correct in our opinion as to the price at which it can be bot. We only know Mr Riddell is anxious to sell and the impression is the sale per Erie was 106. If we wished to purchase we should not buy as long as we could do without the oil as we think in a short time the holders will generally be willing to sell @ 105¢. Small sales of selected whale continue to sell @ 38¢.
JAP & Son

March 12, 1847
M. F. S. Tobey Esq.
Sir
The lot of oil we purchased of you from brig Inga’s cargo we sold to William R. Rodman and was by him shipped to Philadelphia to Alexander H. Campbell: on examination of the oil Mr. Campbell found one cask gauging 115 gallons which contained 48 gallons of water. Pardon Tillinghast of this place was in Philadelphia at the time of the examination and will testify to the correctness of the statement. There is no doubt but Mr. Campbell received the oil in the same condition we bot it of you and that the cask was filled before the water was all pumped out. Mr Rodman has called on us to make good the amount which appears to us perfectly correct and we therefore ask of you to adjust the same. Please give the above due consideration after which let us hear from you on the subject.
JAP & Son

March 13, 1847
Messrs Wickes & Tillinghast
Gentlemen
We have yours of the 10th inst. with I. Taylor’s cashier’s check on the Suffolk Bank Boston for two thousand dollars which is to your credit this date. We notice what you say in relation to sperm & whale oil and shall purchase when we think it most for your interest: putting off buying as long as possible to be in time for the opening of the river in relation to which please keep us advised. The present asking price for sperm is 108 suppose 106 to 107 would be accepted @ 105 we should purchase. Whale oil continues to sell @ 38 but is dull and must soon decline. We should not consider we looked at your interest if we paid over 34 or 5 cts and it must be very handsome to induce us to pay the latter named price at present. We have a heavy payment to make on the 19th of this month and as money has become very scarce at our banks think it very likely we shall find it for our interest to draw on you @ 10, 20 & 30 days for the sum of 6000 dollars in 3 drafts of 2000 each in which case you will be duly advised.
JAP & Son

March 13, 1847
Thomas J. Coggeshall
Sir
Your favor of this morning with check on Suffolk Bank for four hundred and twenty one dollars is recd which together with your note of 2000$ @ 4 months from the 12th pays your note of 3380$ due this day. Enclosed is the same cancelled.
JAP by WP

March 13, 1847
Samuel Judd’s Sons & Co
Gentlemen
We have this day drawn on you at sight for one thousand dollars which please honor. We wrote you yesterday in relation to sperm oil since which time it has become known that Church sold his sperm oil @ 106 and that William R. Rodman obtained a higher price which to gather with one or two applications has induced holders to be rather less anxious to sell and it is very doubtfull if to day purchases could be made less than 106 to 107 but we still adhere to our former opinion that there will be shortly sellers @ 105, tho we suppose cash or short paper will in most cases be required as money has suddenly become quite scarce and discounts even at 30 ds. cannot be obtained at our banks unless renewal of notes due the bank. There appears to be considerable whale oil selling to day to manufacturers and the reported price is 38¢ but are inclined to beleive less terms have been accepted. The draft we have drawn will not be presented before Tuesday.
JAP & Son

March 13, 1847
Messrs J. E. Thayer & Bro.
Gentlemen
I here enclose you J. Taylor’s check on Suffolk Bank for two thousand dolls---$2000
J. B. Congdon’s check on Mechanics Bank New York-------------------------------1500
J. A. Parker & Son’s draft on Samuel Judd’s Sons & Co. at sight----------------1000
[total]-----------------------------------------------------------------------$4500
JAP
[John E. Thayer & Brother, Brokers, 28 State Street, Boston]

March 15, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
Mr. Riddell has offered us his cargo this morning @ 106. We declined it at over 104 which he will not accept at present but may take 105 a few days hence should he not have other applications. The Zephyr’s cargo is all sold with exception of about 300 bbls purchasers C. Leonard, Samuel Leonard, Oliver Crocker & Barrows & Prior price not transpired but I have not much doubt but the greater part of it was @ 108. There may have been a few hundred bbls sold @ 107. It was a superior cargo tho most of it was taken on Japan. Sales of whale oil @ 37 & it might now be bot @ 36. We have an order to buy 500 bbls for Wickes & Tillinghast but shall not purchase at present unless 104 or 105.
JAP & Son

March 17, 1847
Messrs Holbrook Brothers
Gentlemen
We have your favor under date of yesterday in relation to try pots which are not in our line that is to say we do not keep them for sale and have not occasion to purchase more than one or two in the course of a year. Messrs Swift & Allen & James H. Coggeshall are dealers in the above mentioned article.
JAP & Son

March 18, 1847
Messrs Wickes & Tillinghast
Gentlemen,
We wrote you on the 13th inst. advising receipt of yours of the 10th inst, and have now to acknowledge your favor of the 13th enclosing drft on New York for two thousand dollars to your credit under date of yesterday.

We purchased yesterday 1300 bbls crude sperm oil of good quality @ 105¢ 1000 of which we are shipping to Samuel Judd’s Sons & Co and three hundred we reserve for your account. There was a sale this morning at 106¢ which takes all the nice sperm oil out of the market. There is however a lot of 800 bbl’s having an extra proportion of head and no ground tier, which can be bought @ 104¢ and we think it as cheap as the oil we have purchased, as it was only filled yesterday and laid on the wharf about a week, exposed to the cold weather we have had lately. We are of opinion some decline will take place as soon as we have arrivals but we did not dare to put off buying a part of your oil there being so small a supply in the market and much uncertainty about arrivals, and besides we verry seldom can purchase handsome oil, such as we have bought. The sales of whale have been large and nearly all which has arrived has been taken @ 37 or 38¢ with the privelege of selecting, and 36¢ taking an equal share of the cargo: South Sea oil is now as much in favor as North West, owing to the high price of foots, they being in demand @ 4¢ pr lb. Should the weather continue moderate we shall purchase 4 to 800 bbls from the first arrival if we can find quality suitable: unless you order us to the contrary. We shall draw on you tomorrow @ 10, 20, and possibly @ 30 days date, three drafts for two thousand dollars each.
JAP & Son

March 19, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
On the other side please find invoice of 281 casks sperm oil bot of T. Riddell & charged you in a/c as cash the 17th inst. of which 217 casks 24665 ½ gallons are on bd the Republic & the blce 64 casks 6819 gallons shipped per Ellen Rodman. By said vessels you will receive invoices & bills lading they both sailed this morning about 11 ock with a fair wind and we expect they will be in New York on Sunday as the wind is favorable. Since Mr Knight left the balance of the Zephyr’s cargo has been sold @ 106 which is the only transaction to our knowledge. Our J. A. Parker has drawn on you this date for twenty five hundred dollars at 30 ds.
JAP & Son

March 20, 1847
Messrs Chandler Howard & Co.
Gentlemen
We have your favor under date of yesterday with check on the Massachusetts Bank for 1881 33/100 dollars which is to the credit of Messrs Wickes & Tillinghast this date and we shall advise them accordingly. We have about 500 boxes sperm candles George O. Crocker & Co. brand which in New Bedford is considered the best in market the assortment is about 200 6’s 200 4’s 100 5s. Would you receive them for sale and what could you most likely obtain for them.
JAP & Son

March 20, 1847
Edward F. Cutter Esq.
Sir
We take due notice of the sale made of a part of the small invoice of nails sent you pr railroad which is quite satisfactory & we hope you may have an opportunity to close them up at the same price. Since we last wrote you we have seen Mr. Fearing (who was our agent at Wareham) and he informs us the nails were made of Swedes iron and as such you may recommend them should it be necessary. We do not wish it to be understood that we limit you in selling the nails other than we should not wish them sold less than 3½.
JAP & Son

March 20, 1847
Messrs J. E. Thayer & Bro.
Gentlemen,
I here enclose you Chandler Howard & Co. check on Massachusetts Bank for eighteen hundred eighty one 33/100 dollars which you will please to place to my credit. The balance I will send you in a few days.
JAP

March 20, 1847
Mrs. E. W. Russell
Nantucket,
Your letter of yesterday came to hand this morning, contents noticed. Above we send you Jno A. Parker’s drft. at sight on Paul West, for thirty three 23/100 dollars which he will pay you on presentation, and which we charge to a/c of your husband in ship Young Phenix
JAP & Son pr WP

March 22, 1847
Messrs Wickes & Tillinghast
Gentlemen
We have yours of the 17th inst. and agreable to your request have purchased about 300 bbls whale oil of which on the other side you have invoice and by this same conveyance we forward invoice of 81 cask sperm oil which we now calculate to ship as soon as the weather clears up on board the schr. Henry Clay and rather think we shall purchase the remaining 200 bbls this day @ 104 of which you will be advised in our next. We have been in hopes we should have an arrival of sperm oil as several ships are daily expected but as they do not make their appearance and the prospect now is favorable to the opening of the river we shall not delay purchasing longer if we can buy the oil tho the quality is not as good as we should wish to send you. There is but one parcel of sperm oil on the market the other lots all having been cleared off last sales 106 from a sperm whaler 104 from a right whale ship. We shall buy 500 bbls whale oil pr first arrival and should none arrive in a few days may ship 2 or 300 bls of about such quality as we send you per railroad. On the 20th inst. we credited you with $1881 33/100 dollars amount received from Chandler Howard & Co. of Boston. The first 11 casks in the invoice of whale oil are S .Sea which we could not have the privilege to reject without paying too great a difference and therefore thought it for your interest to take the lot. There is no ground tier in the parcel and it is the best we could purchase and we hope will prove satisfactory. It will go out on the railroad this afternoon the greater part of it if not the entire invoice.
JAP & Son
[p.s.] Since writing the above we have bot the 200 bbls sperm @ 104 and we suppose the balance will be sold to day at the same price which will leave the market bare with exception of 300 bbls inferior which we did not think about when we stated there was but one lot on the market.

March 23, 1847
Messrs Chandler Howard & Co.
Gentlemen
We have your esteemed favor of the 22d inst. and notice your remarks in relation to sperm candles which we should be pleased to ship you could they sold at 30¢ 6 mos but at any less price we prefer holding them for the present. We are of opinion when we wrote you there was a scarcity in your market and that 30¢ could be readily obtained for New Bedford brands. If you should be under the necessity of paying 30¢ for the 100 boxes mentioned in your letter we should be glad to sell them to you delivered in Boston less 5 pr ct commission & guarantee and draw on you @ 6 months.
JAP & Son

March 23, 1847
Messrs J. E. Thayer & Bro.
Gentlemen
Your favor of the 22d is received. Enclosed I send you J. B. Congdon cashr check on Suffolk Bank for twenty three hundred dollars and Charles W. Morgan’s draft on yourselves for twelve hundred dollars dated 22d and payable five days from date both of which please pass to my credit and advise accordingly.
JAP by WP

March 24, 1847
Messrs. C. A. Heineken & Co.
Gentlemen
Thomas A. Norton & Jared Fisher who are to be appointed administrators upon the estate of the late Capt. Clement Norton are both personally known to me and I can state them to be men of high caracter and to be depended upon in every respect or at least such is their standing in this community and at Edgartown.
FP

March 24, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
We have received your letter of the 19th inst. adressed to our F. Parker and take notice of its content. We will sell the sperm candles we have on hand if unsold on receiving your reply @ 30½¢ 6 mos. less commission and guarantee of 5 per cent. The boxes are about 200 4’s 200 6’s 100 5’s may vary two or three boxes from the above proportions not more. We are in treaty with a Boston house for 100 boxes which if they purchase will increase the proportion of 5’s & 6’s as they want 70 4’s, 20 6’s, & 10 5’s. We purchased yesterday of Gifford 200 bbls sperm oil @ 104 & I. Howland Jr & Co. offered him 3½ for the balance rather think they will buy it at his price of 104. We also purchased 300 bbls whale oil for Albany @ 36 which may be considered the market price. We notice the arrival of the Ellen Rodman & suppose you must also have received the oil pr Republic tho she is not reported as arrived. We are anxious to sell the house on 14th Street and have been in hopes to obtain cash for it $15,000 but should you be inclined to sell it one or two thousand dollars less if no more could be obtained the fact is we want to sell it but are desirous to obtain as much as we can for it do not wish however to sell it less than its value of which you can better judge than ourselves. The sperm oil is all sold with exception of Gifford 600 & Barker 400.
JAP & Son

March 25, 1847
Messrs Chandler Howard & Co.
Gentlemen
We have this day shipped per railroad the 100 boxes sperm candles agreable to request in your letter under date of yesterday invoice of which please find enclosed. On reception of the candles please deduct the expenses to your city and forward us your note for the amount when we will send you bill receipted. We are in treaty for the sale of the balance of our candles @ 30½¢ 6 months in which should we not succeed we shall hold on for the present unless we can sell them at an advance of about a cent a pound above the price sold to you. Should there be any change for the better in your market we shall be pleased to ship them if unsold
on hand
167 6’s
85 5’s
137 4’s
[total] 389 boxes
JAP & Son

March 26, 1847
Messrs Wickes & Tillinghast
Gentlemen
We wrote you on the 22nd inst. enclosing invoices of sperm oil bot of Mr. Riddell & whale oil forwarded by railroad. We now forward invoice of 43 casks sperm oil which together with the 81 casks are on board the Henry Clay to sail first wind. As yet we have not succeeded in executing your order for whale oil & there is not much prospect of doing so for a week to come as there is none here that would suit you all that remains being ground tier and dark. There has however a ship just arrived (the Julian) but not yet commenced discharging from which we shall most likely be able to select 500 bbls of good oil but not at a very cheap rate suppose 37¢ tho the agent’s say should their cargo be handsome they will not sell less than 38¢. The lot of oil sent you pr railroad would sell at an advance on the price we paid for it if in the market: as there appears to be a rather better feeling in whale oil just at this moment caused by now arrivals and an unusual demand. If you can purchase a few hundred barrels in New York @ 36¢ that is to say if your necessities require it under two weeks you had better do so in which case advise us immediately as we shall purchase 500 bbls the first good lot we find. At the time we last wrote you we supposed we could buy a few hundred bbls about such oil as we sent you but was mistaken in the quality it being mostly ground tier but as good as to color.
JAP & Son

March 26, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
We wrote you on the 24th inst. in relation to selling the sperm candles we have on hand since which we have sold 100 boxes and are in treaty for 200 boxes and expect we shall make the sale in which case we shall have but 89 boxes remaining we therefore do not wish you to make any effort to sell the candles after receipt of this letter as we have no doubt we shall be able to close them here on better terms than they would nett us in New York. I. Howland Jr. & Co. purchased the balance of Gifford’s oil at a fraction less than 104 from the best information we can obtain are inclined to think 103¾ was the price. We have had about 1300 to arrive the last two days which will undoubtedly be for sale as soon as landed and should think there is a prospect of its being good oil. About all the whale oil landed has been sold with exception of ground tier and dark and there being quite a number of orders in the market we should not be surprised if for the Julian’s cargo an advance is obtained. The agents state if the oil is handsome they shall not sell less than 38¢.

Assortment of candles which you may sell @ 31½¢ to be delivered in New York if unsold on receiving your order
167 6’s
85 5’s
137 4’s
[total] 389 boxes
JAP & Son

March 31, 1847
Messrs C. A. Heineken & Co.
Gentlemen
Since writing you on the 28th ultimo but little change has taken place in our market for oils, the arrivals having been about 15000 bbls all of which with the exception of a cargo not yet landed has been sold @ 36 to 38¢ for that of good quality and 34 to 35 for ground tier and dark. During the month 4000 bbls have been taken in New York (for export to Antwerp & Holland) @34 and we suppose 7 to 8 @ freight: as seven cents was offered for one of our whale ships and we rather think to take the oil mentioned above. Whale bone is very dull and cannot be quoted over 31¢ for N. W. and 33¢ for S. Sea and there is every prospect of its meeting with a farther decline on arrival of the ship Charles it being ascertained she has on board about 900,000 lbs. She was to sail from Oahu Dec 1st and may therefore be expected to arrive in all April. We adhere to our limits of 17-17½ & 18 for the Trident’s cargo and 60 rix for the bone which prices may as well be made for not only our cargo but for the oil expected by the Bremen whalers if you would not be in so much haste to sell: as there is not the least prospect of shipments being made for some weeks to come by which the shipper can realise a profit @ 18 rix. We hope however to hear better accounts pr next steamer and that at a least a part of our cargo is sold. Not much variations in freights 8 to 8 & 6d are readily paid for our whale ships all of which that were in order have taken freights, and the remainder are being put in condition for that purpose. Should Messrs Frederick Huth & Co. request you to remit them £500 to £1000 you will please do so. It is quite doubtful if they will order the remittance.
JAP & Co.

March 31, 1847
Messrs. Frederick Huth & Co.
Gentlemen
Since writing you pr steamer of the first of January we have been regularly in receipt of your esteemed favours to the 3d of March have examined your a/c current for the past year which being quite correct the balance has been made to correspond on our books. In consequence of the small stock of all descriptions of oil transactions in this country are quite limited and sperm may be quoted 104¢ & whale 36 to 37. Whalebone within the last month has declined and can be bot @ 31¢ for N. West & 33 to 34 for S. Sea. In consequence of the unfavorable rate of exchange between this country and England, and as there is not much prospect of its advancing for some time to come, we have concluded to have the amt. in your hands remitted in sovereigns and will therefore be greatly obliged if you will ship per one of the Boston steamers £4000 say four thousand pounds sterling after receipt of which we will remit you the balance due you or you can request Messrs. Heineken & Co. to remit the amount in which case it will receive immediate attention: or it can remain charged to us until you make sale of the whale bone either course which you prefer will be equally satisfactory to us. We will attend to the insurance.
JAP & Son

March 31, 1847
Messrs Chandler Howard & Co.
Gentlemen
We have your favor under date of yesterday with note for bill of candles and on the other side please find a/c receipted.
JAP & Son

March 31, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
We have your favor under date of the 29th by which it appears you are rather expecting us to ship the candles, as you have given a price for 5000 lbs under the impression you were to receive them. Immediately after we wrote you on the 24th we ascertained it would not be for our interest to ship them to New York and that we could sell them at about 29¢ cash here which was the cause of our writing you on the 26th. Should the person to whom you have given terms accept your offer, please inform us pr return of mail and we will ship what we have remaining pr first vessell as we do not wish you to sustain any injury in consequence of being disappointed in our not shipping them. We shall most likely have from two to 400 boxes about which we cannot decide at this time as we have given terms for 200 boxes which if accepted we should wish to decline tho we have not given the refusal but the parties may consider we were bound to wait the return of mail. It is however our opinion we shall not sell any of the candles before we hear from you if you write pr return mail and at any rate shall keep as many as possible until we hear if you made the sale of the 5000 lbs in which case you may with certainty calculate on 200 boxes. We hear of no transactions in oils since we last wrote you. The whale oil in market being held above the views of buyers (38¢) and for sperm there has not been any enquiry. The sperm oil pr John & Edward is said to be very nice we have not seen it but such is the report of the gauger. Should think it might be bot @ 102 to 103¢ unless there are applications for it in a few days. The Albion with 1800 whale arrived this morning.
JAP & Son

March 31, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
We wrote you this day in relation to the candles not expecting to receive any letter owing to the storm and we have now but just received it a few minutes before the closing of the mail. You will notice we would prefer not to deliver the candles but will do so if you think we should. Shall leave it entirely to yourselves and if you say we ought to deliver them you may depend upon 200 boxes for a certainty 85 6’s 75 4’s & 40 5’s with the balance of 189 boxes if we can do so consistently about which we can decide tomorrow. There is no opportunity of shipping the candles at present but we think we might send them by the ship Joseph Meigs to leave on Tuesday next. Please let us hear from you by return of mail.
JAP & Son

April 1, 1847
Messrs Wickes & Tillinghast
Gentlemen
We are this day in receipt of your favor of the 29th with your draft of Messrs. E. D. Brigham & Co. which is credited you as cash the 15th. We have not as yet purchased for you any whale oil neither being able to satisfy ourselves as to price or quality. Shall put it off as long as possible and then do the best we can. The Julian’s cargo is landed and the agents are firm and asking 37¢ taking a fair proportion of the cargo. They refuse to allow any selection for which they will not give a price. 350 bbls pr ship John & Edward being nearly all ground tier we know will not suit. The ship Albion arrived yesterday with 1800 bbls and we shall endeavor to see what can be done there. Besides we shall have several ships arrive in all next week which will be soon enough to go up the river from present appearances. The Henry Clay left on Monday last and is now without doubt in New York. There is not any vessel up for Albany, and we may find difficulty in shipping 300 bbls in which case we shall take the responsibility of sending 500 therefore please write us when you leave for New York. We shall not exceed the 300 bbls if we can obtain a vessel to take so small a quantity. Ship Milton with 3000 bbls whale is in Tarpaulin Cove & will be here first change of wind.
JAP & Son

April 2, 1845 [sic]
Samuel Judd’s Sons & Co
Gentt
Your esteemed favor under date of yesterday is received and on the other side please find invoice of 234 boxes sperm candles shipped on board the sloop Erie to sail first wind, and which we have charged you in a/c as cash 6 months from delivery in your city, and you will therefore please inform us the date and also expenses paid on them. We have thought it would be proper to charge you 31 cents for the sixes as there are a very small proportion of 4s in the invoice and we suppose 5s are nearly as saleable as 6s, but we leave it to you and if you are of the same opinion please inform us.
[no signature]

April 2, 1847
Messrs W & F. H. Whittemore & Co
Gentt
On the other side please find invoice of 150 boxes sperm candles sold E. M. Robinson for your account amounting to $1450 70/100 dollars for which please forward your note and we will send bill receipted. The candles will be sent to the depot in the morning, would have been forwarded this day but for the storm.
[no signature]

April 3, 1847
Messrs Wickes & Tillinghast
Gentlemen
We have this day bot the between deck’s oil about 600 bbls from ship Milton provided the quality is satisfactory @ 37¢ cash having the privalege of rejecting any dark oil. The oil will be landed on Monday and shipped on Tuesday if we take it and we presume we shall that is to say 300 bbls to fill your order at any rate unless it is really objectionable which we do not expect but are quite sure it is the best in market and there is no fear of any S. Sea in the lot. The balance of the lot we shall resell as there are plenty of buyers. The Georgiana or sloop Emily will take the oil. On the 19th of March we drew on you as we informed you we should do 3 drafts for 2000 dolls each @ 10, 20, & 30 days date which we find we have omitted to advise you which please excuse. We shall have an arrival in 15 or 20 days ship Phenix she was at Pernambuco Feby 27th quantity of oil not stated last date she had 1700 whale 1100 sperm. We shall also have the George in by this time next month 1600 sperm 300 whale. We shall not draw any other drafts unless you wish it.
JAP & Son

April 5, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
We wrote you on the 2d inst. enclosing invoice of candles on board the sloop Erie which vessel left this morning and as the wind is fair we hope she may arrive in good time. In entering the invoice we notice an error of ¼ lb should be
7637½ lbs @ 30½¢------2329.43
less coms guare 5%--------116.46
[total]----------------$2212.97
there being 2407½ lb 5’s instead of 2407¼ as stated in invoice sent. We purchased this morning about 500 bbls handsome N. W. whale oil @ 37¢ cash and were offered 350 bbls very handsome sperm oil @ 102 and could have bot it @ 101¢ at which price presume it will be sold this day to Bartlett. E. M. Robinson bot Abraham Barker’s oil on private terms generally supposed to be 101. There is now every appearance that sperm oil will be bot from next arrivals @ 1$. The ship Roscoe arrived yesterday with 1900 sperm and we shall soon have other arrivals. We expect the Phenix and George in all this month. The 100 bbls sperm oil in which we are interested and which is expected to arrive at Mystic may be in every day the ship Albrec being spoken by the Roscoe. If you wish the above oil you will please write us what you will give for it and we will mention it to the agent. By the invoice there appears to be about as much head as body.
[no signature]

April 4, 1847
Samuel I. Smith
Sir
We have your favor of the 15th of March but are not prepared to give a price for the lands we have in your vicinity not being acquainted with their value. We take notice of your remarks in relation to the payment of taxes but have an agent who has attended to that business for several years and could not with any degree of propriety appoint a new agent. Our agents are Messrs Ogden & Jones Chicago. The writer expects to be in Ohio in the course of the year and prehaps may have the pleasure of meeting you.
JAP & Son

April 7, 1847
Messrs Wickes & Tillinghast
Gentt
On the other side please find invoice of 57 casks whale oil on board the Republic to sail to-morrow morning. The oil is of good quality the best which has been landed this spring and we are confident will suit you. We have sold the balance @ 37 & 37½, and the former price is now demanded, but there is none handsome in market, shall be likely however to have a good supply in a few days. Sales of 150 bbls sperm oil from a right whale ship @ 101, which may be considered the market price. We have notified Messrs Samuel Judd’s Sons & Co that we must decline purchasing any more oil where we furnish the money or give our name at less than 1½ % commission, which we shall charge you on any orders you may hereafter think proper to send us. We loose some considerable interest and do not actually obtain over ¾. We are willing to make any purchase at the former commission where we are not under the necessity of raising the money or giving our name.
JAP & Son

April 7, 1847
Messrs W. & F. H. Whittemore & Co
Gentt
Your favor under date of yesterday with note for $1450 70/100 dollars is received and above you have bill receipted. The candles were delivered correctly at the depot and we have a receipt from the transportation agent. We have seen Mr. Ladd who received the candles at the depot and he states they will deliver the missing box or pay you for the same. You of course will not pay the freight unless you receive the candles agreable to invoice.
JAP & Son

April 8, 1847
Messrs Z. Parker & Ellis
Gent,
I went over to Providence yesterday & bought 24 bales cotton, to be shipped to Middleborough depot. Will probably be there by Monday next. Four bales Upland simelar to the last lot of upland, which Pierce & Leach pronounced good 12 bales of Texas, warranted to be good, 8 bales Mobile equally good. I want you to make trial of it by working some of it, & let me know which is best & what the quality of each parcell is, as soon as you can, when you have decided which is the best lot. I recommend you to open a bale of each lot you have on hand & work them together in equal parts. You will find by mixing that it will work best. I want you to send us what cloth you have, & in order to make up even bales, take the loose pieces I left there, mark them H. & R. Lippitt, Providence, & direct to have them go by the Fall River Railroad & Steamboat and send an invoice of the goods by mail, as also to me a copy or duplicate. Since leaving Plympton we have wanted to find out the reason why we had no more cloth made & so much cotton on the way to cloth & we think they had a motive in doing so, better to spin the yarn than to weave it. I find by calculation the have made the last quarter 13 pieces of cloth per day, the year before they made twenty one pieces per day. I hope you will not pay them any more than a fair proportion, for what they have done. If I had considered fully on the subject I should not been willing to have paid them on the old scale of calculation. I should have required them to wove up the yarn into cloth at their expence firstly required of them to have paid the expence of weaving & deduct that from the price of making the cloth. I do know if I have expressed my views sufficiently clear to be understood. I do not mean to charge them with doing wrong, but it looks to me as if they had made a calculation not to incur the expence of weaving.
JAP
P.S. I should be glad to know how Zacharies’ children are.

April 12, 1847
Shepard Knapp Esq.
President of Mechanics Bank New York
Dear Sir
Allow me to introduce Mr Henry Ludlam who will have the pleasure to deliver this note. Mr Ludlam is a relative of my family, a gentleman much esteemed; he has been a successful merchant in the city of Richmond, is about to remove to your city and establish himself under the firm of “Ludlam & Lazenby in your city. I do not hesitate to recommend those gentlemen for high character & responsibility, as a valued friend I want to request your kind attention which will be duly reciprocated by your friend & obt servt
JAP

April 14, 1847
Messrs Samuel Judd’s Sons & Co
Gentt
Your favor under date of the 10th inst only came to hand last eveng not in time to give an answer in relation to the small lot of sperm oil at Mystic Mr Swift agent of the ship having gone on to take charge of it, and will most likely be in your city to-day or to-morrow for the purpose of selling it. Crude sperm oil is offered her at $1 & whale @ 36¢ with a general disposition to sell. We notice your remarks concerning oil casks but can give you not the least encouragement to ship them at present as there is a good supply of them here. It is our opinion it would be for your interest to sell them at a very low price, rather than send them to us but should you ship them the better way will be to have them sold at auction. We have had a conversation with Messrs Dunbar & Co and they will write you on the subject in a few days; if they will receive them on consignment it will be for your interest to send them to them tho at present they have a large stock on hand. They can be stored under cover @ 1¢ pr bbl pr month landed @ 1/2¢ cartage 3¢ which will be all the expence other than labour of storage. The Phenix has arrived with 900 sperm 1800 whale which we foresee will be for sale @ $1 & 36.
[no signature]

April 14, 1847
Messrs H. & R. Lippitt
Gentlemen
Annexed please find invoice of 38 bales of print cloth made at my factory in Plympton which were sent to the railroad depot on the 12th inst to be forwarded by way of Fall River to Providence. On receipt of them please sell to best advantage or hold them for a higher price as in your judgement is most for my interest. I have heard nothing from my foreman at the factory in relation to the quality of the cotton bought of you.
JAP pr WP

April 16, 1847
Messrs Samuel Judd’s Sons & Co
Gentlemen
Yours of the 14th & 15 inst are recd the former covering check of the 7th Ward Bank on Merchants Bank Boston for $5114 08/100 with which we have paid your note to Andrew Hicks due this day for same amt. We make no entry on our books. We credit you with $16 04/100 freight on candles. Agreable to request, Mr. Phillips will examine the sperm oil in Mattapoisett tomorrow morning. Mr Swift has returned from Mystic returnd this morning he informs us that he had shipped the sperm oil per Alibrec by a vessel to New York to be there on Monday or Tuesday at which time Mr S. intends to be there and will call on you. Enclosed we send your note of 5114 08/100 to Mr Hicks cancelled. Sperm oil of good quality if offered at 100¢ prehaps a little less would be accepted.

Phenix oil not yet all landed.
JAP & Son pr WP

April 17, 1847
Messrs Wickes & Tillinghast
Gentlemen
Yours of the 14th is duly received and your a/c is this date credited with drafts for $2000 dollars on Suffolk Bank Boston. Sperm oil very dull and Messrs Judd’s Sons & Co. bot 600 bbls yesterday at Mattapoisett for 97¢ at which price other purchases could we think be made. Whale oil is also dull except for handsome N. West of which at present there is none in market most of the oil which has arrived this season has been very inferior.
JAP & Son

April 17, 1847
Messrs Samuel Judd’s Sons,
Gentlemen,
Mr. Phillips examined the bark “Cachalots” cargo sperm oil this morning at Mattapoisett and found to be a verry fair lott, not so white as some cargo’s, say for instance, the “George Porter’s cargo, but it is full middling as to color, the head not quite so white as the body. It appears to be a rich lott of oil. Mr Barstow is loading a vessell to day, with about three hundred bbls, will sail the first wind. You may consider the oil insured by us, as formerly, and we shall charge the prem, when Mr. Barstow gives us the amount of invoices & will advise you accordingly.

We drew on you yesterday favor of J. B. Congdon cashr @ 3 mos for three thousand dollars. Also on the 13sup>th inst @ 3 months for two thousand dollars which please to honor & oblige
JAP & Son pr WP

April 20, 1847
Messrs H & R. Lippitt
Sirs
Your favor of 19th is received I have not heard from the factory concerning the cotton therefore you will please dispose of the cotton. Keep none back for me. You will please to take your bill against me out the sales the goods. Send me the note for the balance payable in a bank in Providence.
JAP

April 27, 1847
William Robinson Jr.
Sir
The asking price of bleached spring oil is 110¢ 4 mos & 105 four months for unbleached presume however it might be bot at something less 104 or 104½ 4 mos. We have sold all our sperm candles and there are but very few in this market. (I. Howland Jr. & Co. have none) they are held at 30¢ cash and we do not think 50 boxes 6s could be bot less than 32¢. Most of the assortment of candles contain a large proportion of 4’s and holders do not wish to sell them unless the purchaser takes a proportion of sixes. If you send us an order we will do the best we can. The candles are all old made most of them have been made 2 to 3 years but are of Crocker’s brand. Whale oil by the cargo is selling @ 33¢ & 35¢ for selected. The arrivals in June & July we expect will be more abundant than at present and should there, think it might decline to 31 to 32¢ by the cargo.
JAP & Son

April 27, 1847
Messrs Schmidt & Balchen
Gentlemen
We have your esteemed favor of the 26th inst. and notice your remarks relative to chartering a vessel for Holland & Gothenburg for which please accept our thanks. Our impression was a vessel might be chartered very cheap as we notice by the papers they are arriving in great numbers and should think it would be difficult for them to find business. We should not wish to take up a vessel at over 3¢ for either Holland or Gothenburg & $5 pr ton for iron back and do not wish a vessel chartered even at the above before having a cargo in readiness which we would purchase if we could buy at a satisfactory price. Should the rate of vessels come down to about our views please write us. We should not wish a vessel for Gothenburg to take over 10 to 1200 lbs and in fact if we chartered a vessel would not bind ourselves to put in over 1200.
JAP & Son

April 27, 1847
Messrs J. E. Thayer & Bro.
Gentlemen
Enclosed please find a sett of exchange on Messrs Frederick Huth & Co. of London for £1000 pounds which please sell pr steamer of the first of May and advise accordingly.
JAP & Son
[p.s.] placed in the office by F. P. the evening of this date.

April 28, 1847
Messrs Cooper & Giraud
Gentlemen
Please send us pr sloop Republic 75 bbls prime pork & 75 bbls mess beef of the best quality. Should Capt. Sowle not come to this port we do not wish the provisions sent.
JAP & Son

April 27, 1847
Isaac Sowle
Sir
There is not much prospect of your doing much here tho if you can do nothing better you had better take the empty casks and come to this port. You may call on Cooper & Giraud and request them to send 75 bbls new prime pork & 100 bbls mess beef they must send the very best as we do not want that of poor quality. We have written them a few lines. If you can find any business you of course will not come to this port.
JAP & Son

April 29, 1847
Messrs Frederick Huth & Co
Gentlemen
We had this pleasure on the 31st ulto as pr duplicate annexed since when we have received your esteemed favor of the 3d inst. On the 27th inst (by direction & for a/c of Messrs C. A. Heineken & Co. of Bremen) we have drawn in favor of ourselves a sett of exchange for (£1000) one thousand pounds sterling no. 34 @ 60 ds sight. Since the sailing of the last steamer quite an alteration has taken place in the rate of exchange it being at this moment firm and in demand at 7½. Should you not have remitted the £4000 pounds on receipt of this letter we do not care to have it done as we can do as well if not better to draw for the amount. Our market for oils and bone has given way since the departure of the last steamer and may be quoted as follows. Sperm 97¢ whale 33¢ and bone 30¢ for N.W. and 30½ for South Sea. As there appears to be not much prospect of closing the lot of bone in your hands we would merely call your attention to an examination of the same occasionally that it may not become injured by dampness or from any other cause.
JAP & Son

April 29, 1847
Messrs J. E. Thayer & Bro
Gentlemen
We will thank you to deposit the proceeds of the £1000 sent you a few days since in the Suffolk Bank to the credit of James B. Congdon.
JAP & Son

April 30, 1847
Messrs Hoffman & Dorrepaal
Gentlemen
As the season has commenced when operations take place in whale oil we take this opportunity of giving you a statement of our markets and our opinion as to future prospects. There has thus far been imported into the United States about 110,000 bbls of which a much larger proportion than usual have been taken for manufacturing purposes and thus far not a large quantity for shipment. It is expected there will arrive into the United States the present year 260,000 bbls against 207,000 in 1846, but when the increased consumption is taken into view it is our opinion the stock left for export will not be greater than last year. As there is a prospect of freight being very low we should not have any objections to purchase a cargo on joint a/c: if the price should decline to about 31¢ you making no charge for selling and we not any commission for purchasing with the understanding the oil shall be held until a profit can be realised, as if purchased at price we have named and shipped at a moderate freight there would not be much risk in holding it over for next spring prices. We could purchase so as not to be under the necessity of drawing under 4 & 6 months, but in case of making any operation should wish a credit that we might avail ourselves of a high rate of exchange otherwise not to use it. The present price is 33¢ freight 4¢ but promise to decline to 3 or 3½¢.
JAP & Son

April 30, 1847
Messrs Wickes & Tillinghast
Gentlemen
Yours of the 28th inst with check on Boston for two thousand thirty nine 24/100 dollars is received this morning and the amount to your credit less $39 24/100 dollars which agreeable to your direction we shall pay Messrs Thomas & Co. In the lot of whale oil sent you per railroad March 22d there were a number of butt pipes which we can sell @ $1 if you wish to send them. Whale oil of handsome quality and of which there is a very nice cargo in market sells @ 36¢ sperm can be bot @ 95¢.
JAP & Son

April 30, 1847
Messrs Schmidt & Balchen
Gentlemen
We have your favor of the 28th inst and in reply beg to say we have not fully decided that we want a vessel for Gothenburg, it merely being our wish to ascertain if a small vessel could be obtained @ 3¢ & 5$ back for iron either to this port or Boston when we would immediately decide. It would depend entirely upon the price at which we could purchase the cargo. We should not wish to ship by way of New York at even 2¢ and should not wish a vessel to take over 1200 bbls out and 200 tons of iron back.
JAP & Son

April 30, 1847
N. & W. W. Billings
Gentlemen
We notice an arrival at your port of a Prussian brig to load oil for Europe and should be glad to know her port of destination which if you will inform us we shall be greatly obliged.
JAP & Son

April 30, 1847
Wrote Heineken and gave him permission to sell the Tridents cargo of whale oil @ 17 rx limited the bone @ 60 rx.
JAP & Son

May 1, 1847
Messrs Samuel Judd’s Sons & Co
Gentt
Your favor under date of yesterday is received in reply to which we have to add that we do not wish to sell our sperm oil at the market price having concluded to hold it untill fall unless we can obtain one dollar pr gallon. The quality of our oil is not very handsome and there is some dark in the Phenix cargo. We shall be able to purchase sperm oil in a few days @ 95¢ have been offered several good lots @ 96 do not think however 500 to 1000 bbls could be bot less than 97; the lots we have had offered @ 97 [96?] have been small parcels of 50 to 100 bbls several of them have since been sold @ 95. The empty casks we shall be able to use ourselves and if you think proper to send us a bill at ½¢ pr gallon you may do so or we will turn them over to Dunbar & Co as you prefer we of course expect to pay the freight. We make you the offer for the casks to help you off with them as we suppose you have a large quantity on hand. There is now a prospect of old casks being in better demand in the course of two months we do not however wish any sent us for sale but at the price mentioned in this letter could perhaps make it an object to use 12 or 1500 bbls in the course of the next three months. Whale oil selected N. West 35 to 36.
[no signature]

May 3, 1847
Mr. J. G. Kidder
Sir
On the other side please find bill of mixed oil receipted for which we have this day drawn at sight in favor of James B. Congdon say for six hundred & eighty eight 40/100 dollars. We cannot purchase the 50 bbls sperm oil less than 97¢ cents, have seen the man who was in the counting house Saturday but he refuses to take any less and will not sell a part of his oil so there is no prospect of buying it of him to day, but most likely if no one will give 97¢ he will take less a few days hence but as there is some uncertainty about it, and as our J. A. Parker is satisfied to take 97 we shall make out a bill at that price to-morrow and draw for the amount. By the guagers mark the mixed oil is said to contain the following proportion of head but we sell to you as it is for better or worse whether the mixture be greater or less. 58. 46. 51. 51. 29. 27.
[no signature]

May 4, 1847
J. G. Kidder Esq.
Sir
On the other side please find bill of sperm oil receipted by draft drawn this day in favor of James B. Congdon which please honor.
JAP & Son

May 4, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
We have bot 800 bbls sperm oil of good quality at 95¢ cash. The oil is from an entire sperm ship and is in first rate casks. Every cask has been weighed and there are 40 casks in the cargo which do not come up to the standard by 8 to 10 pr ct. but there is not a particle of whale in the cargo the ship having taken no other oil but sperm. The casks of the oils weighing heavy we are satisfied is on account of its being tried close. We bot the oil with intention of shipping the same to England but if you want it at 97¢ you may have it provided no alterations take place in the market previous to receiving your reply or rather by return mail.
JAP & Son

May 5, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
We have your favor under date of yesterday and are this day shipping on board the schr Sudan about 500 bbls sperm oil being one half of a lot we purchased yesterday from ship Draco’s cargo having taken 200 bbls more than we at first intended. We consider the oil as good as any in market and gave it the preference. The merchants here have of late been weighing sperm cargoes as well as whale and in nearly every instance find more or less that does not come up to the standard, tho it is no different from what it has been for several years past. The oil casks we have turned over to Messrs J. Dunbar & Co. and requested them to sell them for your a/c. We do not care to have any oil casks as we could not do any thing with them at over 1½¢ our only object being to help you off with them supposing they were very dull in New York. We are of opinion there will be a demand for them within the next two months tho there are large quantities of them here and at present they cannot be sold at over 2¢ the best offer we could obtain for the lot on our wharf was 60¢ per bbl and they were a much better lot than usual. There would not be any difficulty in buying sperm oil @ 95¢ that is to say to the extent of 1000 bbls. Most of the oil is of fair quality.
JAP & Co.

May 5, 1847
J. G. Kidder Esq.
Sir
Your letter under date of yesterday is duly received and we must confess we are greatly surprised at its contents: as the oil was examined by Mr Delano and pronounced pure sperm oil. We have conversed with him on the subject and he is sanguine it was tested correctly he will however explain all matters in connection with the cask of oil as we send him to your city to give the matter full investigation and if we can be satisfied the cask was as you represent when it left New Bedford we shall either allow you to keep it at a proper reduction or have it returned but there is something so unaccountable in relation to it that until Mr. Delano returns we are not prepared to answer your letter. You may however recollect the remarks of the writer at the time you took the oil which was that any objection to it must be made and settled before the oil was taken away. He stated the oil had been examined by Mr. Delano and that was all he knew about it he supposed you received it on those terms and at any rate you should have satisfied yourself on the spot as he considered you took the risk of mixture &c. We are however always disposed to do what is just and honest and shall endeavour so to do in this case and hope to settle it to our mutual satisfaction and it shall have immediate attention as soon as Mr Delano returns.
JAP & Son
sent by Mr Delano

May 6. 1847
Messrs Wickes & Tillinghast
Gentlemen
Yours of the 4th with check on Boston is received and the amount (2000) to your credit this date. Oil casks are very dull and almost unsaleable very fair casks would not sell at over 50¢ pr bbl and we should not wish to receive them for sale. Should you ship any this way they would nett you more to have them sold at auction than in any other manner. Butt pipes would sell at 80¢ to 1.00¢ and we should have no objection to receive them if you have any on hand, but pipes ordinary length would not find any more ready sale than short casks. You may send the pipes we wrote you about by the Republic if you wish. Please say to Capt Sowle we shall most likely have a load of oil for him to New York and if he will write us when he leaves Albany can have 200 bbls provisions for him in New York. We have bot within a few days 1500 bbls sperm oil @ 95¢ cash, 500 of which we send to Judd’s Sons and a part or all of the balance to England. Some additional quantity say 500 bbls might yet be purchased on the same terms. It is quite doubtful how the market will work but were we manufacturers we should purchase a small part of our stock now as if any demand exists for the London market prices will advance more than the expense of keeping it and interest of money besides a good article can be obtained: there is however some prospect that oil will yet further decline, and we shall not be dissapointed if it goes down to 90¢ and there is also the same chance of its advancing to 105¢. At the last English quotations it would yield the shipper $1 and our correspondents say they had only stock sufficient to last until August. They also appear confident that an advance will take place on that side. Most of the sperm oil imported this season in entire sperm ships has been weighed and with the exception of one cargo there has uniformly been found some 30 to 40 casks that fall short of the standard 8 to 15%. It is now accounted for in this manner. Since it has become more difficult to obtain cargoes our masters try out the fluks fins & lips of the whales which they formerly did not consider necessary to put into their pots they also include the fat lean. We think this evil will now be avoided when the ships now sailing return.
JAP & Son

May 6, 1847
Messrs Samuel Judd’s Sons & Co
Gentlemen
We have your favor under date of yesterday and on the other side please find invoice of 120 casks crude sperm oil on board the schr Susan which vessell will finish loading this day at 12 o clk and leave the first opportunity. We have this morning bot 500 bbls more sperm oil @ 95¢ and there is yet about the same quantity on the market for sale which is all we know about that can be bot at the above price. A sale was made yesterday to a Boston house in good credit of 100 bbls from the same cargo as yours at 98¢ 4 & 6 months adding interest and we are informed Mr. Morgan has offered from the same cargo for 400 bbls half cash down and half 4 months 98¢. When you have occasion to write us again will you please ascertain on what terms we can ship 5 to 600 bbls oil to London either by one of the packets or a first rate transient ship. Whale oil is in rather better demand and sells for shipping @ 33¢ to 34 for selected. We shall most likely draw in all this & next 6 month @ 4 mos for the balance due on the oil bot of Mr Riddell that is to say making the drafts payable in September.
JAP & Son

May 5, 1847
Mr. H. Ludlam
Dear Sir
Your favor of 24th April is received. I must decline any further investments in tobacco. I have received a letter from Mr Lazenby concerning the order for purchase of tobacco. He is of the opinion tobacco will rule higher than was expected when I gave the order therefore I have countermanded the order. I have no news of importance to communicate only our staple commodity is in fair demand at fair prices. Whale at 33 to 34¢ sperm oil @ 95¢ we think it may go lower. However that depends on our next advices from England. Our families are about as usual.
JAP

May 6, 1847
Henry Lazenby Esq.
Dear Sir
Your favor of the 26th ultimo is received the contents duly noticed. On careful perusal of your favor it appears to me the time has gone by for making anything by newhand on speculating in tobacco. It is always dangerous meddling with high priced articles. Seldom any money is made on purchases when high. In order to realize a profit on purchases of goods you must go into the market when purchasers decline taking hold at low prices. Therefore under the present prospects I have concluded to withdraw my order for the purchase of the two hundred Hhs tobacco. What you have purchased I must take as a matter of course. Therefore I hope no purchases have been made on receipt of letter.
JAP

May 10, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
We have yours of the 8th inst and notice the arrival of the Susan in good time. Also what you say in relation to freight of oil to London, which is somewhat higher than we anticipated in consequence of which we shall delay shipping a few weeks and in the meantime should there be an opportunity of engaging 500 to1000 bbls @ 30 to 35¢ please inform us. The effects of the news pr. last steamer has been to cause holders to be more firm and ask rather higher prices (97¢ being the terms generally exacted) and we only know of 200 bbls which could be bot for less and that from a right whale ship. There are no buyers in market, and we rather expect should none appear oil will be again offered before arrival of the next steamer @ 95¢. Our English speak rather favorably of sperm oil and tho we do not calculate on much for the next two months we are firm in the beleif prices will afterwards advance and that a similar rise will take place in this country. With regard to the petitions for improving 14th Street we can only say we should not have any objection. You should sign for us in case we are not to incur any expense but we suppose the improvements will be assessed upon the property in said street in which case we should be opposed to it as we should not derive any benefit from said improvements. The only sale of sperm oil since our last is 100 bbls part dark and most of it ground tier (being a very inferior lot) @ 95¢ sold before the steamer news was recd. Whale oil N.W. selected sells readily @ 34¢. Enclosed you have your notes for $7476 09/100 dollars paid at the Merchants Bank on the 8th inst by check received in your favor of the 6th inst. We shall this day draw in favor of J. B. Congdon 4 mos. for $5000.
JAP & Son

May 10, 1847
N. S. Dewey
Sir
We have your letter under date of the 12th of April and in reply have only to say we do not wish to purchase your tax title to the land mentioned in your letter as we consider the deed we received from Joseph Williams a good and valid instrument.
JAP & Son

May 11, 1847
Thomas J. Coggeshall Esq.
Sir
Enclosed is your note of eleven hundred dollars paid at Merchants Bank yesterday by cash & proceeds of your note dated 7th May @ 4 mos for $550 is recd on Saturday last.
JAP pr WP

May 13, 1847
Messrs Wickes & Tillinghast
Gentlemen
Your favor of 10th came to hand yesterday with cashr Farmer & Mechanics Bank check on Shoe & Leather Dealers Bank Boston for twenty five hundred dollars which we placed to your credit under date of 12th inst. Above you have invoice of 25 casks N. W. Coast whale oil shipped per schr Henry Gibbs to sail the first wind: amt. to your debit $552.29¢ as cash 12th inst.. The writer selected this oil with much care from the only cargo in first hands which had not before been selected and beleive you will be pleased with it at any rate none better can be bot at a reasonable price in this market. The price is the same as was paid by others for selected oil the same day & day before.
JAP & Son pr WP

May 15, 1847
Messrs C. A. Heineken & Co
Gentlemen,
We have to acknowledge receipt of your favor of 13th ultmo and are pleased to hear of the arrival of your ship “Gustav”: and tho she had not made you as much money as you had reason to expect she has obtained as much oil as any American ship with one exception (the Nantasket of New London).

Within the last week the market has been entirely cleared of whale oil; at this time, not a single cargo remaining in first hands. The sales have been made @ 33¢ with exception of one cargo which we bought @ 32¢ and which we are reselling to manufacturers @ 34½¢ and shall probably close it up in a few days at about the above mentioned price. The transactions which have been made are undoubtedly for export. We know 3000 bbls goes to Stettin, and we rather think one or two cargoes to Hamburg, as we understand Godler is the buyer. The ship Charles with 1,000,000 lbs of whale bone has arrived and of his cargo about 150,000 have been sold @ 28¢ for N.W. & 29 to 30¢ for South Sea at which prices we are of opinion the greater part of it might find buyer’s, but there are no longer sellers at the above named terms 30¢ being the price demanded.

Per last steamer we drew on Frederick Huth & Co for your a/c £1000, say one thousand pounds sterling, the proceeds of which we credit your a/c under date of the 3d inst. as follows.
£1000 @ 6½ % ----------------------------$4733.33
Less ¼% brokerage-----------------------------11.83
Cash May 3d 1847---------------------------$4721.50
We notice what you say in relation to drawing for the amount due us, which we shall endeavour to do before a long time, tho we should be glad if you could employ the money for some time, or at least untill some further rise takes place in exchange, as at the present rate we should not make scarcely a dollar by the shipment per “Humboldt.”

You will please remit to Messrs Frederick Huth & Co at your convenience, or when it shall be most for our interest £1000, we having overdrawn with them our a/c about the above am’t which they inform us we may replace whenever we think proper. We have no other directions to give in relation to the Tridents cargo. You will please close it when 17 rix can be made or 60 for the bone. We have not the least expectation you will sell the bone at our limits, and doubt very much if the oil will find buyers for the present; but unless the leakage is greater than we anticipate, no money will be lost by holding whale oil at our limits, tho it may be necessary to keep it on hand a long time. There have been no ships as yet loaded at this port for Europe, and there are none here to take in cargoes, tho one is expected daily to load for Stettin. Enclosed is a letter for Averick which perhaps had better be opened by Mr. Heineken or in his abscence by Mr. Kreigh as it conveys to her the melancholy intelligence of the death of her mother.
[no signature]

May 15, 1847
Messrs Frederick Huth & Co
Gentlemen
On the other side you have copy of our respects of the 29th ultimo and we have now the pleasure to advise receipt of your valued favour of the 19th of April, and also by the same steamer received a letter from your house at Liverpool covering bill of lading of four thousand sovereigns which have been delivered and we are happy to say this shipment turns out entirely to our satisfaction, the weight of the sovereigns being much better than most of the shipments received. There has been some decline in sperm oil since our last and the price may now be quoted at 95¢. Whale bone has also declined and large sales have been made @ 28 for N. W. & 29 to 30 for S. Sea. We have requested Messrs C. A. Heineken & Co. to remit you at their convenience for our a/c one thousand pounds which will make up the deficiency in our a/c.
JAP & Son

May 15, 1847
Messrs Samuel Judd’s Sons & Co
Gentlemen
We have your favor of the 13th inst. with check on Boston for $5114 08/100 dollars with which we have paid your note in favor of Andrew Hicks due at the Merchants Bank this date. We notice what you say in relation to empty casks and will use what we can, tho we doubt if we shall require more than 500 to 1000 bbls as when we wrote you it was our calculation to start a quantity of casks which we made a calculation and found we could do at the price we offered for second hand casks, tho as we wrote you the advantage we should derive by it was very small and of no consequence to us, our only wish being to assist in disposing of the casks you had on hand. We should wish you to send us an order on J. Dunbar & Co. for the casks sent them as we look for the “George” the first change of wind and might then use a part of them. The Republic was a few days since in Albany loading for Providence will then come to New Bedford and load for your city before which we shall not require any casks and can then decide how many if any we can take. Should you have an opportunity to sell them please not reserve any for us as we really do not care about them tho we shall do our best to work off as many as possible. The best offer Dunbar & Co have had for the lot on our wharfs is 1¾¢. Within a few days all the whale oil has been bought (with exception of a cargo held by Sawin) and there is therefore no prospect of sending you any selected N. West @ 34¢. We could send you 3 to 500 bbls fair quality S. Sea @ 33½ if unsold. Mr. Phillips is expecting a ship the first change of wind (Olympia) with a cargo of whale oil all excepting about 300 bbls of which is N. West and we suppose he will be glad to supply you at the going rate. We bot 150 bbls a few days since and the best we could do was 34½¢. It would this day command 35 and we do not beleive you will buy in this market for some time at a less price. Sperm oil can yet be purchased @ 95¢ and we have frequent applications to buy small lots at the above price. We drew on you on the 10th inst. $5000 @ 4 mos favor Jas B. Congdon and on the same day @ 5 mos $2500 in favor of John Coggeshall Jr.
JAP & Son

May 17, 1847
Messrs Wickes & Tillinghast
Gentlemen
We wrote you on the 13th inst. covering invoice of 25 casks North West whale oil since which we have your favor of the same date with Mechanics & Farmers Bank draft on Shoe & Leather Dealers Bank Boston for three thousand dollars to your credit this day your letter only being received pr steamboat mail of yesterday morning. Whale oil is rather better there being none here in first hands and selected could not be bot this day less than 35½ to 36¢ in fact it would be a difficult matter to purchase 500 bbls. There will however be several arrivals as soon as the wind changes, tho we very much doubt if even then handsome selected oil will be obtained less than 35¢ as the demand appears to be greater than the supply. Sperm oil 95¢ at which rate it is offered in small lots of 1 to 200 bbls the large holders not being willing to sell.
JAP & Son

May 17, 1847
Joseph Alleyn Esq.
Sir
Your esteemed favor of the 8th was duly received and would have early received our attention but in consequence of death in our family our place of business has been closed. We notice the offer made for the property in your city and approve of the sale to Mr Renfrew but should prefer to make one alteration in the contract if agreable to him and I suppose he will not object to it as he can ascertain fully our standing from Mr. Watts of your place or of Messrs Wickes & Tillinghast or Trayn Willson & Vasburg Albany. Our wish is to give a bond for a deed rather than take a mortgage, or if he should prefer it will give a deed after the second year and then take a mortgage. Should however Mr Renfrew not be disposed to accede to our proposition please write us or rather make out the documents and forward for our signatures. As it regards Mr. Harris we think you will find it a difficult matter to obtain any settlement with him unless he is more attentive to others than to us. We placed in his hands a large amount of paper for collection six or seven years since, and tho to our knowledge he has made some considerable collections we have not been able to obtain any a/c and in fact he does not even answer our letters. Can you inform us what would be the proper course for us to adopt to bring him to a settlement? In this state where a lawyer neglects to pay over it is next to an impossibility to collect anything. If you can collect the amt. due us from Hamilton we wish you to do so. We should wish the payments made in Boston or Albany as Mr Renfrew might prefer.
JAP & Son

May 18, 1847
Messrs Seymour Forsyth & Co
Gentlemen
We have about 1500 to 2000 gallons black oil of which should you be in want we should be pleased to ship you @ 33¢ pr gallon.
JAP & Son

May 18, 1847
Joseph Alleyn Esq.
Sir
We wrote you yesterday since which we have received your letter under date of the 13th and in reply have to add the latter proposition suits us better than the one made by Mr Renfrew and you are at liberty to accept it, tho we wish if possible you should so far alter the contract as not to have any deed given until the payments are all made, as it takes a long time to obtain possession on a bond and mortgage, and we can see no advantage to be gained by the purchasers. If however he insists upon a deed you will please arrange it in the best manner you can putting off the mortgage as long as possible, and in fact it might be best to hold off a week or two should they object to taking a bond for a deed when perhaps one or the other party would accede to our terms. The terms of payment offered by Mr Reeves are quite satisfactory as we are not so particular about the time of payment as we are to have ample security and the interest paid punctually.
JAP & Son

May 19, 1847
Jason F. Murdock
Sir
I have insured for your brother George F. Murdock five hundred dollars on his share of oil on board ship John.
FP

May 19, 1847
Mr. M. P. Wilder
Dr Sir,
I here enclose you J. B. Congdon cashr check on Suffolk Bank for seventy five dollars, the amount of your bill for pear trees; I hope they all will live. I expect many of them will not live, at least ten or a dozen cannot live for they have no roots to support the tree. Nothing but stub roots, no fibers to support them. I have taken much pains with them & had one of the best gardeners in the city who took charge of all & sett them in good style. Therefore I must reserve the priviledge of calling on you another year for as many more as dies.
JAP

May 19, 1847
Messrs J. & F. Winship
Gentlemen
Enclosed I send you J. B. Congdon cashr check on Suffolk Bank Boston payable to your order for 20 75/100 dollars the amount of your bill of shrubery & vines per railroad 8th May the receipt of which please acknowledge & oblige yours &c.
JAP pr WP

May 20, 1847
Messrs Wickes & Tillinghast
Gentt
Your favor of the 18th with check on Boston for $3000 is received and the same is this day to your credit. We have had three arrivals of whale oil within the last two days and shall most likely have quite a number of ships as soon as the wind changes. The news by the last steamer is rather favorable for sperm oil but quite the reverse for whale. Sales of 1000 bbls sperm yesterday @ 95¢ cash supposed for shipment to England. The sperm oil of good quality appears to be bot about as soon as landed while that of midling & ordinary does not find buyers.
JAP & Son

May 21, 1847
Capt Isaac Sowle
Sir
Should the whale bone for this place be ready for shipment when you are discharged, the owners will order it shipped by the Republic with exception of I. Howland Jr. & Co. they are under obligations to have all their freight come by railroad. Howard is not in town but we suppose will put his on board of you. It is however no object for you to wait for the bone should the wind be fair when you are ready to leave as the frt. would only amount to about twelve dollars as I suppose you could not charge more than about one dollar pr ton freight. We do not hear of any other freight for this place and presume there is none. We can give you nearly if not quite a load of oil for New York and most likely a good part of a cargo back. If you have an opportunity to do as well as to take freight from here to New York @ 17¢ you had better do so as by that means you would save the expense of coming here. In cas you should take a freight please write us.
JAP & Son

May 22, 1847
Messrs Ogden & Jones
Gentlemen
We have some time since received your favor of the 8th of March enclosing tax receipts on our land in Ohio for 1846 and have paid your draft for the amt. We notice your remarks in relation to the sales of our land in Ohio to which we should have not the least objection but fear we should not be able to find a purchaser at cost taxes & interest & until we do it is not our intention to dispose of them. We suppose we should not be willing to sell less than on an average of eight dollars pr acre and would not consent to give a deed until we have pay for the property but would give a bond to furnish a deed when the payment was made. Should you have an opportunity to sell at our price (which however we do not expect) we should prefer to have you write us before closing the bargain.
JAP & Son

May 24, 1847
Mr. H. Ludlam Sir
Your favor of the 21st is before, contents duly noticed. From Mr. Lazenby I drew the calculation tobacco had advanced and but little in market a prospect of a further advance. On the whole his letter did not encourage a purchase therefore I concluded to withdraw my order. What ever purchases he has made I must take I suppose myself. The tobacco had better remain in New Orleans for the present if it lays in a public storehouse which I understood you it could so lay at a trifling expense. When freights are low and a prospect of a sale in New York it will do then to order it shipped. Intend making a visit to New York for a few days the last of the week. I shall probably be there on Saturday morning or Sunday morning at furtherest in the Stonington line. You have heard the great loss I have met with one who is much missed with all her family and acquaintance. No woman never lived more devoted to her family from the greatest to the smallest. Alas. She is gone never to return. We must and ought to prepare to follow her. It must be soon and not long at the longest. My family are in usual health. Please to let me know where you are to be found.
Respectfully Your Friend
JAP

May 26, 1847
Messrs Havens & Smith
Gentlemen
Enclosed we send you a small draft which we have receipted and will thank you to remit us the amount and oblige.
JAP & Son

May 26, 1847
Messrs Seymour Forsyth & Co
Gentlemen
We have your favor of the 22d inst and on the other side please find bill of 13 casks black whale oil which we think will suit you and come within the purport of your letter. You will notice we have made a B. against two of the casks as they are rather darker than the others and we were not quite certain how you would consider them: should they not be as light as you wish we should be glad to know it for our guidance hereafter. We have deducted from the amt. of our draft one dollar and eighty cents which you will find by your books we owe you, and have therefore drawn at sight for six hundred and seventy three 38/100 dollars in favor of Jas. B. Congdon cashr. The oil will be shipped tomorrow either by the schooner Adelaide or Henry Clay bill of lading and invoice of which you will receive by the vessel. Since writing the above we have shipped the oil pr schr Adelaide & enclosed please find bill of lading of the same.
JAP & Son

May 27, 1847
Messrs Wickes & Tillinghast
Gentlemen
We have your favor of the 25th inst with enclosed Farmer & Mechanics Bank chk on Shoe & Leather Dealers Bank Boston for two thousand dollars with which amount we credit you this day. Within a few days past we have had several arrivals and we think now would be a good time to secure some handsome N. W. whale oil presume it might be bot @ 34¢. Sperm oil yet remains @ 95¢ cents but without much demand.
JAP & Son

May 27, 1847
Stephen Pleasonton Esq.
5th Auditor U. S. Treasury}
Dear Sir,
Enclosed I send you J. H. Williams, U. S. Counsel at Sydney N. S. Wales, certificate for the passage of William Banner, a blind & destitute American seaman, in my ship Phenix from Sydney to New Bedford, as certified by the Collector of this port & receipted by me. Please give your early attention to the same & oblige.
JAP

May 29, 1847
Messrs C. A. Heineken & Co.
Gentlemen
We have received your esteemed favor of the 27th of April and take due notice of its contents. Since we last wrote you the arrivals of whale oil have been uncommonly large about 90,000 bbls having arrived: which will beyond question have an affect upon prices and we should not be surprised if sales were made within 30 days @ 30 cents at which rate we should be inclined to make extensive operations as a rise is sure to take place before February next. The best price at which oil can be obtained at this moment is 32¢ at which rate there are not any buyers. Whale bone is very dull at 28¢ and it looks very much like declining. We paid Capt. Parker’s wife of your ship James Hayden fifty dollars on the 20th inst. and have credited your a/c with four hundred dollars remittance from Capt. Parker as cash June 20th. We have a few lines from Capt Parker dated Feby 11th at Talcahuana in which he states he leaves for Bremen that day with 1400 bbls whale oil which will be rather a slim voyage, and much different from the writer’s expectation at the time the ship sailed, but such voyages are not uncommon in these days and are such as every one engaged in the business will have occasionally. As yet there have been no shipments of oil from this port to Europe with exception of brig Proteus ready to sail for Stettin with 2000 bbls.
JAP & Son

May 31, 1847
Lemuel Goddard Esq.
Sir
We shipped from this port on the 28th inst. 63 casks sperm body oil to be reshipped from New York on board the English ship Recorder and have addressed the same to your consignment invoice & bill of lading of which will be forwarded pr steamer of the 16th of June and you will also receive shipping documents by the ship. Below you have specification of invoice and the actual cost of the oil including 1/3 head matter.
A X 1 to 30 say 30 casks
AX35 to 37 say 2 casks------31-32, 33 & 34 being left out
AX37 to 42 say 5 casks--------------------36 being left out
AX46 to 67 say 22 casks---------43-44 & 45 being left out
AX69 to 70 say 2 casks--------------------68 being left out
AX72 to 73 say 2 casks--------------------71 being left out
[total]-------------------63 casks-------------10 casks [being left out]

63 casks containing 8071 gallons @ 95¢---------------------------$7667.45
Freight to New York $46.71 insurance to London $115.71-----------162.42
Wharfage in New Bedford-----------------------------------------------7.79
Cash May 8th 1847--------------------------------------------------$7837.66

Within the last few weeks we have had considerable arrivals of sperm oil and we have been in hopes to make purchases at about 90¢ but as yet holders are not inclined to except less than 95¢ at which price about 3000 bbls have been taken about 2000 of which are for your market. The lot of oil we send per Recorder we think a very nice article it being taken in the Straits of Timor which we understand gives it the preference in your market from the circumstance that it is thought to be better spermed, and as it was taken in an entire sperm ship we hope you will have no difficulty in selling it at a remunerating price, in which case we can send you another invoice as we have about 3000 bbls on hand which we should be pleased to ship if a fair profit could be realized. We have also a large quantity of whale bone of both descriptions very dry & handsome which we might like to ship should there be any opening in your market. In this country just at this moment the market is in a very languid state and unless speculation should take place but little prospect of the present prices of 28 & 29 be sustained. We have had very large arrivals of whale oil and with an abundant stock the market is barely sustained 32¢ being the asking market price. We are under many obligations for your attention to Mr Dunbar during his stay in your city and shall be glad should an opportunity offer that we may reciprocate the same. We shall give you instructions regarding the sale of this small shipment in our next and will merely now observe should the ship arrive and the oil be in market previous to any other communication on reaching you we wish you to exercise your own judgement in the sale of it. Tho we should not wish it sold less than 86£ which it might be more for our interest to have you close it up immediately on arrival rather than place in store. We may draw 1000£ per steamer of the 16th should it appear to us Ex is likely to decline.
[no signature]

May 31, 1847
Messrs Wickes & Tillinghast
Gentlemen
Yours of the 28th inst. came duly to hand and the enclosure (Commercial Bank check on Suffolk Bank Boston for two thousand dollars) to your credit under date of to day. We notice what you say in relation to oil per Republic & Henry Gibbs being in bad order which will sometimes be the case even if in good condition when shipped. The lot per Republic when taken on board was in first rate order but the 25 casks per Henry Gibbs we are not quite so certain about our place of business being closed, and the business of looking after this lot was entrusted to our cooper. He states however it was in good order when shipped and that he coopered all of it that required it. We hope there was not any loss of oil.
JAP & Son

May 31, 1847
Messrs Schmidt & Balchen
Gentlemen
We have your letter under date of the 29th inst. and notice your offer of a vessell to load for Gothenburg @ 4¢ which is above the price we are disposed to pay. We will give 3½¢ for a first class vessel to load 1200 bbls of whale oil to Gothenburg & 5 dollars pr ton for 1 to 200 tons of iron either to this port or Boston as we may hereafter decide we guaranteeing to furnish 200 tons of iron if the vessel can take it but 1200 bbls of oil and 200 tons of iron is the extent we wish to load and should not be willing the vessel should take any other freight but what she takes for us, unless of other goods than oil or iron to which we should not object. As we do not insure we do not wish on any terms to take an old vessel. We are not very particular whether we load the vessel back or not tho we should prefer doing so.
JAP & Son

June 1, 1847
William Robinson Jr
Sir
We have your favor of the 29th ulto and agreeable to your request have purchased 1000 gallons unbleached sperm spring oil & 500 gals bleaced @ 98 & 103 for your paper at 4 mos interest added. We can buy a lot of dark spring oil @ 95¢ but cannot purchase sperm oil soap at your limits 2½ cents being the price demanded for soap made of whale oil. The stock of sperm candles is very light and the best we can do is with Samuel Leonard of whom we have purchased the oil he will sell at 30¢ 4 months. There is not any vessel now loading for Baltimore the William Brown being full. Whale oil being @ 32¢ & sperm crude 95¢.
JAP & Son

June 1, 1847
George B. Upton Esq.
Treasurer Michigan Central Railroad
Dear Sir
Agreable to notice received in April I send you enclosed J. B. Congdon cashr check on Suffolk Bank for thirty seven hundred and fifty dollars payable to your order. It being 25% assessment on my150 shares of the above named railroad. Please acknowledge receipt by return mail & oblige.
JAP pr WP

June 3. 1847
Messrs J. E. Thayer & Bro.
Gentlemen
Your favor of first inst. came to hand with a certificate of 586 shares Philadelphia Wilmington & Baltimore Railroad stock: and you account showing a balance due you of sixteen hundred 49/100 dollars due June 1 1847. Enclosed I send you J. B Congdon cashr check on Suffolk Bank for $1600 49/100 dollars the receipt of which please acknowledge and oblige.
JAP pr WP

June 7, 1847
Samuel Judd’s Sons & Co.
Gentlemen,
Your favor of 3d inst. with check on Boston to take up your note for $9740 16/100 dollars was recd per mail of Saturday not in time to pay the note, but we took care not to have it protested. We notice the remittance was made in time and by the date of the letter and postmark (both of which are June 3d) it should have been recd on Friday. Enclosed please find the note. During last week some 8000 bbls whale oil was sold @ 31½¢ & a cargo of verry inferior or mostly black @ 30¼¢. Also some sales of selected at 33¢ which is the asking price today. The article is firmer & by the cargo cannot be bought @ less than 31½ or 32¢. Of handsome oil suitable for manufacturing but little to be had. Sperm oil dull and can be bought @ 92 to 93¢. Our seignor got safely home yesterday morning in good health. We have credited you under date of April 30th with bill of oil casks pr schr Susan 18175 gallons @ 1½ ¢ & $272.62 about one half of which we have sold @ 2¢ which is the top price for old casks.
JAP & Son

June 9, 1847
E. F. Cutter Esq.
Sir
We have your favor under date of yesterday with a/c sales of nails which are satisfactory and if on examination we find the same correct we shall draw for the amount tomorrow or next day.
JAP & Son

June 9, 1847
Messrs N. T. Hubbard Chenerey & Co.
Gentlemen
Enclosed I send you J. B. Congdon cashr check on Mechanics Bank of New York for thirty one hundred forty two 20/100 dollars the amount of provision bill 4th inst. the receipt of which please acknowledge & oblige.
JAP pr WP

June 10, 1847
William Robinson Jr.
Sir
We have your favor of the 1st supposed intended to be the 7th such being the post mark. We have bot 6 cask tight pressed oil & 50 boxes of candles as you will perceive by the invoice on the opposite side, and shipped together with previous purchases on board the schr. Eunice H. Adams to sail tomorrow. Enclosed you will also find bill of lading. Three casks of the T lot are much better than common and the other three are not as good as we could wish but suppose your warm weather will improve them. It was the only lot we could purchase less than 95¢ cash. There has been some little change in candles and Crocker’s brand can now be bot @ 29 cash. Enclosed please find two drafts for your acceptance which please return when we will send you Mr Leonards bills receipted. We have taken the liberty to insure the last invoice as the schr. might be lost previous to your having any advice of purchase or shipment.
JAP & Son

June 10, 1847
Messrs Wickes & Tillinghast
Gentlemen
We have credited you with J. Taylor cashr check on Suffolk Bank Boston received in your letter of the 8th inst the same having reached us this morning. Amt. of check twenty five hundred dollars. On the 8th a cargo of sperm oil 1200 bbls sold on private terms suppose the price was 93¢ cash. Whale oil is in better demand and selected of good quality cannot be bot less than 35¢ and but little at that price. Holders of sperm generally will not sell.
JAP & Son

June 12, 1847
William J. King & Co.
Providence
I here enclose a check on Providence Bank for thirteen hundred dollars which is about the balance due you on a/c. Please to give me credit for the same. I may be in Providence soon and will call and settle my account.
JAP

June 15, 1847
Lemuel Goddard Esq.
Sir
Referring to our respects of the 31st of May we have now the pleasure to enclose invoice & bill lading of 63 casks sperm oil intended to have been shipped on board the ship “Recorder,” but in consequence of her not being in readiness to take it on board it has been shipped per ship “Mary Ann” to sail about the 25th of this month. There has not been much alteration in our market for oils. Sperm is rather lower and perhaps some small purchases might be made at 92¢, but generally it is held pretty firm at 95¢. Whale oil has not commanded any higher prices but holders are not disposed to sell on same terms as two weeks since. We have no other instruction to give about this consignment other than expressed in our letter pr last steamer with exception that we do not wish it sold to arrive.
JAP & Son

June 15, 1847
Messrs Samuel Judd’s Sons & Co
Gentlemen
We have your favor under date of the 8th inst enclosing bills of lading of the 63 casks sperm oil pr Mary Ann for your attention to which please accpt our thanks. We were calculating to ship about 700 bbls sperm oil to London or rather to send about the above quantity pr Republic next tripp, but notice by the shipping lists heavy goods are quoted @ 50ss freight which is higher than we should be willing to pay, and we therefore wish you to write us the best terms you can engage freight for the above either by packet ship or a good transient vessel, the oil to be in New York in all next week. We should not wish to ship it by the Mary Ann at any higher freight than paid for the last lot. Perhaps the Recorder might be glad to take it. Should you have an opportunity to engage it in a first class vessel at not exceeding 40 shillings you will please do so: if the packet of the first of July or even the eighth can take it it will be in time provided they will engage to receive it on board on arrival of the sloop. Sale of 1200 bbls sperm oil last week (William Rotch’s cargo) @ 93¢ cash at which price some considerable sales might be made but holders generally demand 95¢. Whale oil selected is offered at 34 and not to be had for less. Old casks duller than ever, and if you can sell them @ 1¢ pr gallons in New York you will do as well as to ship them here.
[no signature]

June 15, 1847
Messrs Frink Chew & Co.
Gentlemen
We have your letter under date of the 12th inst. with statement of supplies furnished our ship George which agrees with an entry made upon Capt McLeave’s book with exception of the bread which is there stated to be 150 lbs. He mentioned to us when the ship arrived that he supplied the Palladium with his spare main yard and took of the Capt some provisions but as we supposed there was no material difference between the amount had and furnished we made no particular enquiry about it but will do so as soon as Capt McLeave is in town and adjust the matter. The cr. you have given for the spar is about eight dollars less than it cost and if dogged it would cost about two dollars additional. The price at which you have charged your provision we think rather high as we have purchased mess beef in New York since the George’s arrival @ $11 and pork at 13½ and have been in the habit of selling bread which has been a voyage at about 1¢ pr pound but suppose at the present price of flour it would be proper to chge it at 3¢. We do not make the above remarks other than as suggestions for your consideration as it appears to us if both ships were in want of the articles they obtained from each other more than those they furnished one to the other the price the same were worth here should be charged by each party. It is however a small matter and as soon as we have an opportunity of seeing our captain we will make up a statement of how we think it should be settled and presume it will be satisfactory.
JAP & Son

June 15, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
Since writing the above we have your favor under date of yesterday and have taken up your note with check enclosed in the same which we forward in this letter. There has been some speculation in whale oil and there is a considerable disposition to operate in the same @ 31 to 32¢ but holders will not sell. With sperm oil there is less speculative feeling but at about 92¢ some 3 to 5000 bbls would find buyers.
JAP & Son

June 15, 1847
Messrs Schmidt & Balchen
Gentlemen
We have your favor under date of yesterday but do not at this time wish to charter a vessel for Gothenburg the time having gone by when we could obtain a cargo at a reasonable price: oil being 2¢ higher at this time then when we wrote you and having given up the idea of obtaining a vessel we sold what oil we had on hand.
JAP & Son

June 15, 1847
Messrs Wickes & Tillinghast
Gentlemen
We have received your letter of the 11th with check on Suffolk Bank. Boston for two thousand dollars, which is to your credit this date the same only having reached us pr mail of last evening tho it has the New York postmark of the 12th. Whale oil selected 35¢. Sperm generally held at 95¢ tho a sale of 1200 bbls fine quality was made last week @ 93¢. Shall have your a/c made up and forwarded agreable to your request.
JAP & Son
P.S. Since the foregoing was written we have made up our a/c with you as requested to the 20th inst. Balance in our favor $2539.83 due on that day which account we enclose. Please examine and if found correct enter accordingly.
JAP & Son pr WP

June 18, 1847
Messrs Frink Chew & Co.
Gentlemen
We wrote you on the 15th inst since which we have seen Capt McLeave and he seems to be of opinion the spare spar furnished the Palladium was under the circumstances worth as much to your ship as the provisions to the George but all we ask is to have cost and pay you the value of the provisions that is to say what they would have been worth to you when landed in New London. The spar would have been worth to us $20. You will please carry out the provisions as you think proper after receipt of this letter and on receiving your reply we will send the amt due you.
JAP & Son

June 18, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
We have your favor of the 16 inst. and notice you have engaged frt. for the oil pr Republic which vessel is now ready to leave and will most likely be in New York the early part of next week. There is not as much as we supposed there would be. She has 491 bbls of which if necessary notify the agent of the Alert. We have taken much pains to ascertain as near as possible the exact amt of winter sperm & winter whale oil, and tho we do not calculate we have it entirely correct it is as near as it can be obtained. We have an account of 4900 bbls winter sperm and think at the outside there is not more than 300 bbls besides. Therefore if you call it 5500 that will certainly be the very extent. Winter whale oil is very scarce and from all the information we can obtain we should say 2500 bbls is the very extent, and not over a 1000 bbls of that is first rate most of it being manufactured very late in the spring. We have sent invoice and bills lading by Capt Sowle. Please have the needful done and return the bills of lading either by mail or by Capt Sowle. Sperm oil not much offering. Several buyers were in the market last week @ 93¢ for very handsome oil but did not obtain it. Oil can be bot at 92 to 93¢ but not the very choicest parcels. We have this day drawn on you in favor of James B. Congdon @ 60 ds. date for $5000.
JAP & Son

June 18, 1847
Mr. Stetson
Sir
Your favor of the 16th is before me. I enclose you my check on the Merchants Bank for nineteen hundred and ninety five dollars which is the amount of my assessment on my stock in the Parker Mills agreable to your letter. I send you my check which I suppose will deposit in the Taunton Bank or the Wareham Bank or the bills will answer your purpose. Send the check down by the Express man & I will send you up the bills. Please to say how you get on & what is the prospect of a dividend.
JAP

June 19, 1847
J. G. Kidder Esq.
Sir
We have your letter stating the error in casks of whale oil. We have seen Mr Delano and he appears anxious to examine the same and as it will be attended with less expense to send the casks to New Bedford than for Mr. Delano to come to Boston we wish you to have the same returned by railroad, after which we will adjust the matter.
JAP & Son

June 21, 1847
Messrs Wickes & Tillinghast
Gentlemen
We wrote you under date of the 15th enclosing a/c current made up to the 20th inst agreeable to your request. Since which we have your letter under date of the 17th inst with cashr check on Suffolk Bank for twenty five hundred dollars which is to your credit under date of the 19th and balances your a/c with exception of $39 83/100 dollars. Since our last there have been no transactions of any consequence in oils but the market is rather firmer. Holders do not show anxiety to sell. In making remittances to our J. A. Parker you had better make them payable to J. A. Parker & Son as in case our senior is absent we cannot endorse them.
JAP & Son

June 21, 1847
Jared Coffin Esq.
Respected Friend
Your esteemed favor of the 18th is before me. Your several messages have been received the last one by Mr. Dow all of which I appreciate in the highest terms. Nothing would give me more pleasure than to visit you and your family at the time mentioned. I having calculated to spend this week or nearly so in New York having flour to buy in New York for two ships also some beef & pork, from the present appearances it will do to purchase the foregoing articles. I will on my return write you and appoint a day to meet you as proposed in your letter.
JAP

June 23, 1847
Messrs Wickes & Tillinghast
Gent.
Your favor of 21st inst. with J. Taylor cashr check on Suffolk Bank Boston for twenty hundred thirty nine 83/100 dollars came to hand this morning and we have credited your a/c with thirty nine 83/100 to balance as pr above a/c. The balance say two thousand dollars is to your credit this day, on our Jno A. Parker’s books. A part of the empty oil casks are sold & the balance we shall endeavor to sell soon. Old casks are so plenty & cheap that it is verry difficult to make sale of them, except at very low prices, say from 1½ to 2¢ per gallon, as soon as the balc are sold we shall forward a/c sales.

Nothing new in the oil market.

June 24, 1847
Messrs Samuel Judd’s Sons & Co
Gentlemen
We have your favour of the 21st inst. and have made enquiries in relation to winter oil, and can purchase this day 5 to 10,000 gallons winter whale oil unbleached @ 45¢ cash—5000 gals of the lot of first rate and we presume the balance would be good but there would not be as much certainty about it.
JAP & Son

June 24, 1847
J. G. Kidder Esq.
Sir
Enclosed we send you J. B. Congdon’s cashr check on Suffolk Bank for $83 08/100 dollars being amt of cask of oil returned with expenses on the same. It was not our wish to have other than the empty cask sent back but it makes no material difference.
JAP & Son

June 25, 1847
Messrs Wickes & Tillinghast
Gentlemen
Yours of the 23d is received and the amt. enclosed say three thousand dollars to your credit on J. A. Parker books this date. Whale oil sales by the cargo @ 34¢ less than which it cannot be bot. There is none handsome in market unless on board of a ship just arrived.
JAP & Son

June 26, 1847
William Robinson Jr
Sir
Yours of the 19th is received and enclosed please find Samuel Leonard’s bill of oil and candles receipted. There is not any change in our market for oils other than whale which has advanced, a cargo sale being made a few days since @34¢. Winter whale unbleached 45¢ cash, with a very small stock. The writer is much obliged for Mr. Robinson’s attention to the bird business but as he expects to be absent most of the summer he does not care about it.
JAP & Son

June 26, 1847
Messrs Samuel Judd’s Sons Co.
Gentlemen
Since we wrote you on the 24th we have found a lot of 5000 gallons winter whale oil (manufactured by Samuel Leonard in March) which can be bot @ 43½¢ and perhaps 43. He says it is good oil which we presume is the fact. Whale oil has been sold by the cargo quality superior @ 34¢ cash which may now be considered the market price. When you have occasion to write will you please state if the “Mary Ann” has sailed for London.
JAP & Son

June 26, 1847
Thomas Bradley Esq.
Sir
Since you were here we have concluded to take your bone should you not have changed your mind @ 27¢ cash delivered on our wharfe in New Bedford you to allow us a credit of 2, 4 & 6 mos. adding interest provided we wish it. Please let us hear from you by return of boat until which we consider this offer as binding. The bone of course to be a good article and to have about the quantity of S. Sea agreable to your statement that is to say all you have to be included in the sale.
JAP & Son

June 28, 1847
Joseph Alleyn Esq.
Sir
We wrote you on the 17th & 18th of May in reply to your letters of the 8th & 13th ultimo and have been expecting to hear from you. Will you pleas write us a few lines that we may know if you have sold the property we own in your city &c.
JAP & Son

June 30, 1847
Messrs Hoffman & Dorrepaal
Gentlemen
Your esteemed favor of the 31st of May has been duly received and the contents of the same have had proper consideration. At the time we last wrote you there was a prospect that a good business might be done by shipment of one or two cargoes of whale oil to your port, but during the time which elapsed previous to obtaining a reply the market underwent quite a change, and but one cargo (the bark Olga’s which vessel cleared for your port) was made up @ about 30¢. Her cargo (and which was offered to us) was bot @ 30¼¢. We should have purchased the above mentioned cargo had it been of handsome quality but it was very indifferent as to colour. The price is now firm @ 33 to 34¢ and tho such prices are not paid for export there appears to be no difficulty in making sales to manufacturers and therefore you may not look for any cargoes from this port unless there is a considerable rise on your side. Freights are from 4 to 4½¢ so that all things considered we do not think the prospect favorable to do anything in the article. Should we now or hereafter do any business together we should be altogether opposed to selling oil to arrive as we always prefer to take the chance of the market when the vessel is in, and have for many years past adopted the rule when an article does not pay a profit (that is if laid in at a reasonable price) to store until it does, and we have oil now in Europe which was landed in Bremen last July and which we shall keep until 1848 if it does not bring our price. We think proper to make the above statements as we do not wish to sell at a loss any goods we may ship to Europe not at least til we have held them one year at least.
Imports this year-----------240,000 bbls
Exported about-------------45,000 bbls
[Signature of William C. N. Swift]
[Signature of Thos. S. Nye Jr.]

June 30, 1847
Messrs Frederick Huth & Co
Gentlemen
Our last respects were of the 15th of May and we have the pleasure since to acknowledge receipt of your esteemed favors of the 19th ultimo & of the 3d inst. Enclosed please find invoice of 93 casks sperm oil pr Enlish bark “Alert” which vessel will sail from New York about the 10th of July & should we receive bill of lading to forward by this conveyance you will find the same enclosed otherwise you will receive it in our next. We wish this shipment closed if on arrival 86£ can be made otherwise place it in store and hold it @ 88 less than which we do not wish it sold after once being stored. We have under date of yesterday drawn a small bill at sight (No 35) in favor of our friend (Wm C. N. Swift) for the sum of £150 pounds and shall give him a letter of credit on your house for £500 say five hundred pounds and therefore refer you to his signature at the top of this sheet. We have also authorised Thomas Nye Jr. a townsman of ours who takes passage in a few days for St. Michaels to value on your house for the sum of (£200) two hundred pounds should he wish it and you will please take notice of his signature. Mr. Swift takes passage in the Cambria and may have some business in your city in which case should he in any manner require your services you may have every confidence in said gentleman as he has amply means and will without doubt fully carry out all his engagements. The stock of sperm oil in this country is not large and the price promises to advance in the fall the nominal price is at this moment 93 to 95¢. Whale bone 28 N.W. & 30 S. Sea with but few transactions. We take due notice of the amts. paid J. Dunbar and have placed the same to your cr £25, 65 & 10 say in all £100.
[no signature]

June 30, 1847
Messrs C. A. Heineken & Co.
Gentlemen
Since our respects of the 28th of May we are in receipt of your favor of the 14th ultimo and take particular notice of the statement given of your market for the staples of this place which appear to have rather a downward tendency and we should be glad to hear prices are yet lower as we think when those who choose to sell cheap have realised for their stock we may then succeed in obtaining a fair price for the Trident’s cargo, about which we do not have the least concern. And tho to be sure we rather regret we did not authorise you to close the same at 17 rix still we are not quite certain that we shall lose any money by holding on, and at any rate should such be the case we shall feel better satisfied than to have sold at a low price. At the date of our last letter there was every indication that whale oil would decline to about 30¢ but the nearest it come to it was 30¼¢ at which rate a cargo 2/3 black was sold and shipped on board the bark “Olga” for Rotterdam. Since then several cargo sales have been made @ 31½ & 32 & on Wednesday last a cargo of 2000 bbls was taken @ 34¢ since then the sales have been moderate some few transactions at 35 for small lots. By the cargo it can be bot @ 34 and there is one parcel on the market inferiour which is offered @ 33¢. The stock of manufactured whale oil it is ascertained is uncommonly small and the demand for whale oil for this country has thus far dissappointed every one. The purchases which have been made are on speculation by manufacturers. There has not been any shipment of oil from this port excepting to Stettin & 1 cargo to Rotterdam and there is no preperation making at present. Whale bone is rather firmer but can at this time be bot @ 28¢ for N.W. & 30¢ for South Sea. Should you be able to purchase 2000 bbls good merchantable whale oil on reception of this letter @ 15 rix you will please do so for a/c of the writer and pay for the same from the funds in your hands belonging to J. A. Parker & Son. In case you make the purchase please have the oil stored in a proper place & insured & not offer it for sale at less than 17 rix. Joseph & family are in Providence in the enjoyment of excellent health and we understand they had a very pleasant passage home the Argo having arrived at New York on the 23d inst. making her passage in 28 days.
JAP & Son

June 30, 1847
William Robinson Jr.
Sir
Your favor of the 25th inst only reached us this morning since which we have endeavoured to ascertain what can be done in the oil market and the result is as follows. We can purchase this day 200 bbls unbleached winter sperm oil @ 110¢ cash, but there is no one disposed to give a price to deliver in the manner you propose. It is our opinion there will not be any decline in winter oil but that some advance may be expected during the next two months. Candles can be bot @ 29¢ but there is some doubt if all 6s could be obtained at any rate they could not be had from any one concern, and therefore we cannot obtain terms for the quantity you wish from any one other than in this manner. They say they will sell @ 29¢ but are not prepared to say the quantity at present in fact it is difficult to get a price unless the holders know we wish to buy as they are not much in the practice here of making the inquiry if we wish to purchase or merely to enquire the terms to write. The winter oil could not be bot unless for cash down. Whale oil selected 34 to 35¢ with but little disposition to sell.
JAP & Son

June 30, 1847
Mrs. E. W. Russell
Yours of the 24th came duly to hand. Enclosed we send you thirty dollars which is charged in account of your husband J. S. Russell in our ship Phenix.
JAP & Son pr WP

July 2, 1847
Ira Harris Esq.
Sir
We have written you several letters in relation to a settlement but it appears you think our letters of little or no importance as you have not given as yet a reply. We have concluded to make one more attempt and if you will have the goodness to send your a/c it will very much oblige us and save us the trouble & expense of a trip to your city. We are determined to have a settlement if there is any way to bring it about, and hope you will favor us in the same.
JAP & Son

July 2, 1847
George E. Hand Esq.
Sir
Since receipt of your esteemed favour of the 26th of September we have been endeavouring to obtain a settlement with Mr Harris which we supposed we should have accomplished long ere this and on that acct. have not written you as we otherwise should have done. We are now satisfied he does not intend to make any settlement unless we can force him to do so and we therefore wish if you made any further collections you would not pay the amts. over to Mr. Harris, as the demand is our property and it is very doubtful if we ever obtain anything should it get into his hands. If you will have the goodness to write us a few lines stating if you have or if there is any prospect of your obtaining any further sum you will greatly oblige us. Should you have made any collection and not paid over the amt. we presume Mr Harris would give us an order for the same.
JAP & Son

July 6, 1847
C. G. F. C. & C. W. Loring
Gentlemen
We have your letter under date of the 3d inst. and in reply have to state the man you speak about in your letter as being in the Young Phenix was discharged from said ship by his own request on a/c of sickness, and was paid the amount due him by Capt Shearman and we have Nichol’s receipt. We should be of opinion you are not acquainted with the conditions upon which our men are shipped in our whale ships as the shipping papers expressly states in what manner they shall be paid if prevented from performing the voyage by sickness or death and does not entitle them to wages.
JAP & Son

June 6 [sic], 1847
Messrs Ludlam & Lazenby
Gentlemen
I here enclose you J. B. Congdon cashr check on the Mechanics Bank New York for nineteen hundred eighty two dollars forty three cents which is the amount due you for flour paid for and to pay Hobart & Co. for 20 tierces beef @ 20½ $ per tierce which I wish you to pay for. Please forward N. T. Hubbard Chenery & Co’s bill of 20 tierces beef (which is the lot spoken of above) when receipted by them & oblige.
2 bills flour---------------$ 631.75
[second bill of flour]--------940.68
[total of flour bills]---------1572.43
beef------------------------410.00
[total]---------------------1982.43 amt.
JAP

July 6, 1847
Messrs Seymour Forsyth & Co
Gentlemen
Your favour of the 1st inst only reached us yesterday. We have about 2500 gallons N. W. whale oil which we can ship you @ 32½¢ provided the same remains unsold on receiving your reply. We do not recollect the colour of the last sent you but think the lot we now have will suit you exactly. We do not beleive that there will be much alteration in the price of whale oil within the next two months but if it varies either way we are inclined to the opinion it will be higher. Please give a reply pr return mail.
JAP & Son

July 7, 1847
Joseph Alleyn Esq.
Sir
We have your favor of the 1st inst. and take due notice of the remarks contained in the same relative to the sale of the property we own in your city by which it appears the persons to whom you expected to make the sale rather holds back and we therefore are of opinion the better course will be not to urge the sale and in fact let them have their own way and they will be more likely to purchase than if urged to do so. The person from whom you received the offer of $900 was Robert Reeves. The power of attorny enclosed in your letter we shall not sign for the present as we had written Mr Harris the day previous to your letter coming to hand and wish to give him an opportunity of replying to the same before making any further move in the matter.
JAP & Son

July 7, 1847
Almira B. Haskins
Madam
Enclosed please find twenty dollars agreable to your request.
JAP & Son

July 12, 1847
Messrs Wickes & Tillinghast
Gentt
We have your favor of the 9th witch check on Boston for $2000 to your credit this date on J. A. Parkers books. Sales of sperm oil last week of fine quality @ 95¢ at which price if we can find a first rate article we shall buy 1000 bbls. We have had but very little to do with the oil market for several weeks past and cannot say exactly what can be done, but our opinion is but little if any can be had of superior quality @ less than 96 to 97¢ holders generally being very firm. Whale oil rather less firm in consequence of several arrivals none very handsome in market. The best for sale can be bot @ 34¢.
JAP & Son

July 12, 1847
Charles S. Storrow Esq.
I here enclose you J. B. Congdon cashr check for one thousand dollars for the payment of my third installment for the Atlantic Cotton Mills.
JAP

July 14, 1847
Capt. James R. Bassett
Sir
Mr Phillips informs me you are driving him up for a settlement of our a/cs. He is much engaged in fitting our ships and cannot attend to it at present. As soon as he can find time it will be attended to. I will also remark that I do not mean to be hurried in this matter. I mean to take my own time and as much time as I want to look into your accounts as they are so mixed up that it requires much time to ascertain what is to be allowed and what is to be rejected.
JAP

July 15, 1847
Messrs Frederick Huth & Co.
Gentlemen
Referring to our respects of the 30th ultimo we have not much to add other than acknowledge receipt of your esteemed favor of the 18th June and enclose bill lading of the 93 casks sperm oil per the Alert, which vessell is about ready to sail from New York tho we have not seen any report of her clearance. Sperm oil is in better demand and but little can be bot @ less than one dollar per gallon tho as yet there have been so sales higher than 95¢.
JAP & Son

July 16, 1847
Messrs Seymour Forsyth & Co.
Gentlemen
We wrote you on the 6th inst. stating we could furnish 2500 gallons dark N.W. whale oil @ 32½¢ cash and requested your reply per return mail since which have not heard from you. There has not any change taken place in the market and should you be in want of the above article presume we can send you at the above price 1 to 200 bbls if you should wish it, or shall at all times be pleased to execute any order you may give us as cheap as possible charging a commission of 2½ percent.
JAP & Son

July 16, 1847
Thomas J. Coggeshall
Sir
I here enclose your note paid at Merchants Bank by your note to renew the same and sixty one dollars for the discount at maturity of the note you must pay it. Had I consulted the directors they would have required you to have paid half of said note at this time.
JAP

July 16, 1847
Mr. William Allen
Sir
I learn your horse tore down and destroyed the railing to my house near the Parker House you will please to call and pay the bill.
JAP

July 16, 1847
Messrs Cooper & Giraud
Gentlemen
I am in want of 20 bbls of good prime pork say State Pork of the latest packing. Please send the same by the first packet for New Bedford at your lowest price. I notice that prime pork is sold in New York @ 12½$.
JAP [& Son erased] by WP

July 17, 1847
Nahum Stetson Esq.
Dear Sir
Your favor of the 16th is before me the contents duly noticed. I have no desire to have a/c stock taken the 1st August therefore concur in the opinion of the other gentlemen to defer it until there is some thing to divide. I have forgot the time of our annual meeting for the choice of directors. You will please to state to the meeting that I wish to decline being elected to any office in the company. I think the duties of said company should devolve on younger men.
JAP

July 20, 1847
The bearer of these lines Charles W. Kempton has sailed in our employ as mate of the ship Chas. Frederick on a sperm whale voyage and gave entire satisfaction. Capt Allen of the above named ship recommended him as capable in every respect to take the command of a ship in the whaling business and we take much pleasure in recommending him to any one who may be in want of a master.
JAP & Son

July 21, 1847
Messrs Seymour Forsyth & Co.
Gentlemen
Enclosed please find bill lading and on the other side bill of 14 casks dark whale oil on board the schr. “Henry Clay” for amt of which we have this day drawn in favor of Jas. B. Congdon cashr at sight. There is no change in oils and but little dark in market. We have no more on hand but shall very likely have a supply when you may want again if not will always send it if to be had in this market.
JAP & Son

July 21, 1847
Messrs Wickes & Tillinghast
Gentlemen
We have your favor of the 19th inst with draft on Boston for two thousand dollars to your credit on J. A. Parker’s books as you will notice by a/c enclosed. The check was received this date but Mr Phillips in drawing off the a/c placed it as due yesterday which is of no consequence and we did not consider it of importance to make the correction. We are not in want of tight pressed oil and know of no opportunity of selling it at present. Had we any we should ship it immediately to Thomas Whittridge Co. of Baltimore if they would receive it as they are good beyond all question and would sell it to the best advantage. We had occasion to purchase a quantity last month for the Baltimore market and paid 90¢ 4 months. We have disposed of the lot of oil pipes part of them @ 90¢ and the balance at 1$ cash & 4 mos of which we shall render a/c sales soon. We have purchasd 700 bbls sperm oil of the following quality & price. 350 bbls from a wright whale ship 1200 gallons of which is rather brown and perhaps 3 or 4 bbls dark the balance is good oil and with exception of one cask all weighs up to the standard & over. For this we paid 95¢ as it was filled from the ship about the first of June paying truckage storage and all expenses to the day of purchase which we made on the 16th. Expenses on the above $18.62. On the 13th inst we bot 200 bbls very handsome sperm oil as it was filled & stored @ 95¢ cash. This lot was filled about the 15th of June has not been tested and the seller will not allow it to be done, as the ship took no oil but but sperm. We bot it as it was and presume it will weigh fully up to the standard at any rate there is no other oil in the casks but pure sperm. We yesterday purchased 150 bbls of very handsome sperm oil @ 96¢ but about 1/3 of it weighs 5 to 10 heavy. It is however as pure from mixture as any oil can be and was taken under the following circumstances. The ship caught her oil on the coast of Peru and her lower hole was filled when she put away for home. On crossing the Chili coast she fell in with wright whales and took 300 bbls all of which was placed in pipes between decks: this lot of oil stands in market A. 1 and 300 bbls from the same cargo sold for the English market at the same price. We have purchased their 3 lots of oil thinking to promote your interest and should have bot 2000 bbls if we could have obtained it @ not over 96¢ but holders generally ask 1$ and we only know of one lot (inferior) to be had for less at present. The purchases we have made shall be on your order or not as you prefer, it is quite immaterial to us. We are satisfied no additional purchases will be made of good oil on as good term’s about all the inferior oil which has been sold since our last commanded 95¢. We looked at 600 bbls on Monday all the body of which was dark, head very handsome & rejected the same @ 95¢. It was however sold yesterday at that price as well as another lot of 150 bbls mostly dark at same price. If good fair oil can be bot @ 97¢ we think you had better secure as soon as an opportunity offers what stock you require for the winter, as the article will rule higher beyond all question. There is very little of the oil in market but that more or less of it weighs heavy. There are large orders in town limited at 96¢--which cannot be executed—on going into the market to purchase I found Ricketson agent for Kingsland had an order to buy, and we therefore bot together so that but one buyer should appear in the market, but for which we should neither of us bot any oil at less than 98 to 1$. Kingsland’s order is for two thousand bbls & he has secured but 350. The writer is knowing to another order for the English market for 450 bbls and Crocker wants to buy and probably some others. There was a gentleman here from Boston yesterday who wanted sperm oil but did not obtain any. We have about 2500 bbls sperm oil but shall not be ready to sell for some time yet. Stock of oil say sperm in market about 22,000 bbls. The oil we have bot is insured for three mos @ ¼ pr cent. Whale oil selected 34½ to 35. A cargo of very nice is now in market. We shall buy at 96¢ if we have an opportunity to obtain a first rate article over which we shall not pay at present not before we hear from you. Shall advise if there is any change in our market.
JAP & Son

June 3 [sic], 1847
Dear Sprout
In the case Wm E. Beetle vs. J. A. Parker & al S. I. C. Nov. term 1843 there was a bond ordered to be filed to indemnify the dfts.

Please send to F. Parker Esq. by mail a certified copy of the bond. Enclosed is the fee for copy $1.
Yr Truly
J. H. Clifford
[John H. Clifford was an attorney at 35 North Water Street. Sprout might be James Sproat, clerk of the county courts.]

July 22, 1847
Samuel Judds Sons & Co.
Gentt
Within the last ten days there have been quite a number of orders in the market for sperm oil, and all that could be bot @ 95 to 96 has been purchased. The stock on hand we are of opinion will not vary much from 21000 bbls all of which with exception of a lot of 700 bbls rather inferior is held @ $1, tho 700 bbls can be bot @ 97¢. As soon as sales take place @ $1, holders will again advance and we calculate from present appearances oil will be very high this fall. We could have sold yesterday 150 bbls of the Georges cargo @ $1 cash it being very handsome and wanted for a particular purpose, but we prefered having the oil to the money. Whale oil 34 to 35¢ but not much doing.
[no signature]

July 24, 1847
Messrs Wickes & Tillinghast
Gentt
We wrote you on the 21st inst giving particulars of several purchases of sperm oil, since which have received yours of the 20th giving us an invitation to take insurance upon your oil factory & stock. We should not wish to insure so large an amount as named in your letter and in fact do not consider it will be of much avail to correspond on the subject as the rate at which you can have it done in New York is much less than we should take it as we do not consider it so good a risk as a ship at sea, the regular premium on which is 3 pr ct annum. We purchased yesterday from ship Frances cargo now landing 500 bbls sperm oil of fair quality @ 97¢ cash. We took 1300 bbls on joint a/c with Ricketson, but the weather being so warm, and the price so high we finally concluded to take but 500 bbls, and withdraw from the market for the present unless you think it advisable to withdraw from the market. There is not much doubt but as we wrote you in our last oil will rule high, but 102 in November will be about as good as the last we have made. We should not be surprised if oil was 110 to 115 within the next four months as a small advance in the English market with the orders not yet executed for manufacturing would immediately put up the price. There was a sale yesterday of 200 bbls very inferior on private terms supposed 97 to 98, and there is 300 bbls on the market pr Marcus just arrived which is held @ 98 presume 97 will buy it and that it will be sold this day. The owner of the Frances states there were 4 applicants for the entire cargo, and we suppose he could have sold it @ ½ to 1 higher but our paper and Kingsland best suited. This ship took none but sperm, and Mr Arnold would not consent to it being weighed, in fact he was so indifferent about selling that he would not consent to cooper the oil. We were offered $1 for a part of the Georges cargo which is very handsome but declined taking it as it is about the only cargo in market in every respect suitable for the English market. There are several English orders in town which cannot be executed on a/c of the weight, as there are but very few cargoes but that more or less weighs heavy; and there has been so much difficulty the agents of the entire sperm ships will not have their oil tested and in the present state of the market they have their own way. You now know as much about the market as we do, and your opinion as to its future course is as good as ours; therefore we shall make no further operations before hearing from you and as we said in our letter of the 21st we have not the least objection to take what oil we have bot on our own a/c if you think we have paid a higher price than you would have bot at. We have an unsettled a/c with Ira Harris, he will not even answer our letters or give us the least satisfaction. We wish to force him to a settlement. Will you make some enquiry and inform us what would be the most proper way to effect the same. If you think best you may read him what we have written or speak with him about our a/c.
[no signature]

July 24th 1847
Messrs Cooper & Giraud
Gentlemen
Yours of 21st with bill of 20 bbls prime pork is received, also the pork arrived yesterday. It appears well, and is satisfactory. Enclosed I send you J. B. Congdon cashr check on Merchants Bank of New York for two hundred fifty two dollars, the amt. of your bill; the receipt of which please acknowledge & oblige.
JAP pr WP

July 27, 1847
John B. Glover Esq.
Sir
Your note which becomes due the 31st of next month we will renew for $2000 @ 12 months if you desire it, tho we should much prefer to have it paid. If you wish to renew as above please deposit on the 28 of Augt $370 with our friends Samuel Judd’s Sons & Co of your city, and forward us their receipt together with a new note for $2000 dated Augt 28th after reception of which we will enclose you the note we now hold. Should you conclude to pay the entire note which we thought very likely you might wish to do as money is plenty in your city and easily to be obtained on bond & mortgage please inform us and we will place the same in the bank for collection.
[no signature]

July 28 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
Above you have my draft at 10 days sight on Messrs Samuel F. Tisdale & Co. for three thousand dollars, and enclosed I send you J B Congdons cashr check on Mechanics Bank for three thousand dollars both of which please pass to my credit in account an acknowledge receipt of same.
JAP pr WP

July 28, 1847
Messrs Sam’ue F. Tisdale & Co
Gentleman
I have this day drawn on you @ 10 days sight for three thousand dollars in favour of Messrs Samuel Judd’s Sons & Co which please to honor and charge to my account.
JAP pr WP

July 29, 1847
Messrs Wickes & Tillinghast
Gent
Yours of the 24th with the enclosure is received and the same are to your credit on John A Parkers books the check on Boston for $2500 as cash the 27th and Samuel Judd’s Sons note dated June 29th @ 6 mos for $4166 13/100 dollars. We take notice of your remarks in relation to sperm oil and that you are disposed to leave us to our judgment in making purchases. We have thus far since your order came to hand bot at a price at which we should been willing to have taken it ourselves and feel very well satisfied so far as we have gone, but at the prices now demanded we should not purchase for own a/c though it is rather our impression the market will be sustained & there is an equal chance of its advancing to 110¢ but much will depend upon circumstances which it is impossible to calculate upon and as no additional advance will likely take place before we again hear from you we shall untill such time keep out of the market. There are now not any large orders in town Kingsland having withdrawn his & we being out of the market. Of the cargo of whale oil about which we wrote you the very nicest has been sold (say 1/3 of the cargo) 500 bbls good oil could yet be selected but as the agent of the ship will not allow us to select @ less than 35¢ and at this price only in tiers by which we should be compelled to take several casks that would not suit we have not bot we offered 34¢. There was a cargo arrived within a few days from which we may select and there are several ships expected in August & September so that we hope to buy what you have ordered on satisfactory terms though there is much difficulty to find such oil as you wanted & though there is more than 22000 bbls in market 1000 bbls very handsome cannot be had unless it is aboard the ship just arrived. As it regards empty casks we have to inform you our place is filled with them and in many cases they do not sell for much more than the value of the iron on them. We could not receive them on sale unless authorised to put them at auction and have them sold at the most to be obtained which we do not believe would exceed 1 to 1¼ ¢ per gallon. We could have them stored here if you wish it but if sent to us for sale they would not amount to scarcely anthing. Winter sperm oil can be bought this day unbleached @ 112½¢ but what will be the price next week is quite doubtfull the stock is very small and the sales are larger than usual.
JAP & Son

July 30, 1847
Ira Harris Esq.
Sir
We have your favors of the 21st & 26th; the former enclosing your a/c which we were much pleased to receive as we wished very much to have a settlement; have not yet gone into an examination but presume all is correct if not will report. In relation to the judgments against Skinner & Pease you will do as you think proper, that is to say if you think best to assign them for $250 you may do so, but hope you will be able to obtain something more. Could you not ascertain the object Mr Smith has in purchasing the judgments, or make an arrangement with Skinner & Pease by which we should be better off? Please let us hear from you after having given your attention to the above.
JAP & Son

July 31, 1847
Lemuel Goddard Esq.
Sir
Enclosed please find invoice & bill lading of 72 casks sperm oil on board the bark Diana to sail from New York on or about the 10th of August, and which you will please dispose off on arrival if £89 can be made otherwise I wish it stored and not sold for less than £92 as I am strongly of opinion there will be an advance on your side on reception of the news from this country. There have been considerable sales of sperm oil @ $1 less than which it cannot be bot at present and it is not likely to be lower this season. The lot of oil shipped you by J. A. Parker & Son you will please not sell less than 88£ and if stored demand £90. The writer has received your several favors for which he is much obliged, as well as for the letter of the 9th of July to our firm which was quite acceptable it being the only letter recd pr Washington from any of our London correspondents. The Mary Ann sailed from New York on or about the 4th inst, as she cleared on the 2nd.
FP

July 31, 1847
Messrs Frederick Huth & Co
Gentt
We had this pleasure on the 15th inst and we have since to acknowledge your esteemed favor of the 3d inst. Within the last 10 days there has been a good demand for sperm oil and an advance in price taken place which is likely to continue. Under present prospects we advise holding this lot of oil pr Alert unless on arrival 88£ can be made, and if under the necessity of placing it in store we do not wish it sold less than £90. Whale bone continues as dull as ever with but little prospect of an improvement. We however prefer to have our’s held unless £200 can be made which point should it reach you will improve the same & make sale of it. Whale oil cargo sales @ 32¢ but not in brisk demand.
JAP & Son

[the following letter is in Parker’s hand]
August 3, 1847
Messrs J E Thayer & Brother
Will you pleas to purchase me ten thousand dollars of the Hossonick [Housatonic?] Railroad stock unless you have sum better stock in which case you will pleas to write me
JAP

August 5, 1847
Wrote Capt James Shearman Jr and enclosed James B. Congdon cashr check on the Suffolk Bank for $500
[no signature]

August 7, 1847
Messrs Wickes & Tillinghast
Gentlemen
We have to advise receipt of your favor of the 4th inst with cashr check on Suffolk Bank to your credit on J. A. Parker’s books say two thousand dols cash this date. We have made but one purchase of sperm oil since our last 4687 gallons @ 98½¢. We have purchased 4287 bbls very handsome N. W. whale oil @ 35¢ cash the 4th inst. and have stored the same for your a/c, and you may consider the same insured for three months @ ¼ percent. There are two cargoes of whale oil from which we can select the balance you have ordered, but the quality is not so nice as we should wish to send you, and we cannot obtain the privilege of selecting less than 35¢. We offered 34 and may obtain it should no one be willing to pay a higher price. We should not consider a selection from either of the above cargoes cheaper @ 34 than the oil we have bot is @ 35¢ tho the lot we have purchased is not so free from foots as the other lots, but if we are not mistaken is as white as any we ever saw. The purchases of sperm oil is as follows
6300 gallons @95¢ cash July 13th [vertically:] stored & insured
11,075 gallons @95¢ cash July 16th
4,849 gallons @96¢ cash July 20th
15,778½ gallons @97¢ cash July 27th
4,687 gallons @98½¢ cash Aug 4th
[total] 42,689½ gallons or bbls 1355.7
There has been but two sales of sperm oil since the date of our last other than the small lot purchased by us. 100 bbls sold @ 1$ cash from the wharfe & 600 from the wharfe on private terms rather think 99½¢. We should not think the price was quite as firm as it has been and think the chance about equal for us to purchase the 650 bbls of your order @ 98¢ at which we shall secure it if an opportunity offers. There is a very handsome parcel of 400 bbls (now on the whfe) with exception of a few casks dark which the owner appears quite anxious to sell but wants 1$.
Should he sell it at 98 we shall have it.
[no signature]

August 9, 1847
Richard Sowle Esq.
Sir
Your letter of the 7th inst wishing to purchase $3650 in exchange on Bremen was received per mail of Saturday evening. We have this day drawn on you for the amount in favor of Charles H. Dunbar to whom you will please pay the draft and he will deliver you the exchange.
[no signature]

[the following letter is in Parker’s hand]
August 9, 1847
Messrs John E. Thayer & Brother
Dr Sir
I here inclose J Southwick draft for ten thousand dollars du 15th which you will pleas to hold and & pay to my a/c. I have herd nothing from the Pkt about railroad dividen.
JAP

August 10, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
Your favors of the 23d & 30th July and also of the 3d inst. are received and we have credited your a/c with the items specified in your last letter. We wish the insurance on the house in 14th Street stopped. Should it however have been renewed it is of no great consequence, if you will bear in mind to have it closed at the expiration of the present year. Please inform us when you collect the rent from Mr. Titus that we may enter the same. Suppose if not collected there is 3 months now due. We hope you may find an opportunity to sell the house in the course of the year at a fair price. We are anxious to sell it but are desirious to obtain the cost of the same ($15,000). Sperm oil remains firm with however but few sales. When any are made 99 to 100 is the price. We were offered a nice lot this morning on the whfe at 99¼¢ at which price we suppose it was sold this forenoon. There is a lot of 800 bbls now on the wharfe middling oil colour good about 200 of it smells considerably which we are offered @ 98¢ presume 97 would buy it. Whale oil selected 35¢ and but little handsome to be obtained. We have bot 1350 bbls sperm oil during the last month for W. & Tillinghast @ 95-96-& 97¢ and have an order to buy more but do not think at 1$ much money is to be saved.
JAP & Son

August 11, 1847
[no addressee]
Dear Sir
I wish you to send me six casks nails as follows:
3 casks 5d
1 cask 10d
1 cask 12d
1 cask 20d
1 cask spikes 5 inch without delay as I want them for immediate use.
JAP

August 14, 1847
Messrs Hoffman & Dorrepaal
Gentlemen
Since our respects of the 30th June we are in receipt of your favors of the 16th 23d & 30th of June and also of the 10th of July by all of which we perceive your market does not offer any inducement for shipments. Tho, they have not had any influence on our minds and could we have purchased 10,000 bbls of good merchantable oil @ 31¢ we should have done so, but beyond the above mentioned price we have not had any disposition to operate and do not now feel disposed to change our views. There is at present not the least prospect of doing any business in S. S. oil this season, and we have about made up our minds it is no use to think of making purchases for shipment to Europe. The price appears to rule higher in this country than on your side, and we cannot understand how any money is made by such a business. There was a sale of whale oil about two weeks since @ 32¢ which is now shipping to Amsterdam. Since the above sale holders have become rather more firm and will not accept of less than 33¢ by the cargo. We have not the least doubt but prices will be better on your side, but the advance must be considerable to save against as a vessell could not be chartered less than 4 to 4½¢ and ex. is down to about 5¾ to 6%.
[no signature]

August 14, 1847
Messrs C. A. Heineken & Co.
Gentlemen
Our last respects were of the 30th of June since which we have duly received your favors of the 15th & 29th of the same month, and also of the 13th July, particulars of which are duly noted and entries made on our book agreeable to advice. Under date of the 9th inst. we draw on your firm @ 60 days sight Rx 4620:18 groats in favor of the following persons—
Frederick Hodt------Rix 2531.46
Fedde Hodt----------------1265.59
Albert Manglis--------------822.57
[total]-----------------Rix 4620:18 groats
During the last two weeks there has but one cargo sale of whale oil taken place which was made @ 32¢ for shipment to Amsterdam and is now going on board of the brig Chatham for said port. The price may be quoted @ 33¢ less than which it cannot be bot, tho we do not think holders are quite as firm as they have been. Whale bone dull tho holders generally demand 28¢.
P.S.
We charged your a/c under date of the 12 inst. with paying your draft favor of Matthew Poole say $1353.30 and your draft favour of Jared Poole with $312.00 which please to note & oblige.
JAP & Son by WP

August 14, 1847
Lemuel Goddard Esq.
Dear Sir
Above you have invoice & enclosed bill lading for 135 bundles S. Sea whale bone shipped pr ship “Hertfordshire” via New York to your address. The ship will sail from New York about the 20th. Mr. Parker being now out of town, will write you by next steamer more particularly in regard to the above shipment.
FP by WP

August 17, 1847
Messrs Wickes & Tillinghast
Gentlemen
We have merely to advise of our having purchased on the 12th inst. 500 bbls selected N. W. whale oil the best in market @ 34 1/8¢ cash, which you may consider insured @ ¼ per cent. We have not made any additional purchases of sperm oil but shall most likely do so in all next month if we can buy at 1$ the present price. If you wish it purchased at once we will do so, but we have thus far done exactly as we should have done for ourselves. There is a lot of about 400 bbls sperm oil which we have had some talk about and have offered 96½¢ for it. The holder demands 97½ & we may conclude to take it if he offers it at 97¢. It is a very nice lot of oil, but some of it smells and part of it is rather brown. In point of weight it comes by average two per cent above the standard tho there are some casks that fall below. There have been considerable sales of selected whale oil and the market is now entirely bare. Last sale @ 35½¢.
JAP & Son

August 17, 1847
Ira Harris Esq.
Sir
Enclosed we return the document enclosed in your letter of the 12th inst and will thank you to take out the amt. due you and forward to us the balance.
JAP & Son

August 17, 1847
John B. Glover Esq.
Sir
I have your letter of the 14th inst. and notice what you say in relation to the payment due on your note the 31st of this month. Please send us your note for $373.23 dated Aug 20th at 60 days and the note for $2000 dated Aug 28th at 12 mos, when we will enclose the note which we now hold of yours. You can make the note for $373 23/100 dollars payable at the Mechanics Bank in your city if perfectly agreable. As the writer will not be in town the next ten days, please not forward the above before the last of the month.
$373.23
52 ds dis. 3.23
[total]----$370.00
JAP & Son

August 25, 1847
Messrs J. E. Thayer & Bro.
Gentlemen
Enclosed please find two setts of exchange on Frederick Huth & Co. of London for £1000 each which please to sell per steamer of the 1st September. Please acknowledge receipt of the above and when sold forward statement of amount & oblige.
JAP & Son by WP

August 28, 1847
Messrs Wickes & Tillinghast
Gentlemen
Your favor of 20th inst. came duly to hand. The enclosure of thirty five hundred dollars recd therein, is to your credit on our J. A. Parkers books under date of 23d inst. We have been looking for Mr. Wickes all the week, which is the reason your letter has not been answered before.

Annexed please find our a/c sales of 36 oil pipes recd pr “Eric” amt to your credit on our own books $265.22¢ due July 12th 1847.

We have not as yet made any further purchase of sperm or whale oil on your a/c. Since our last of the 17th inst. the lot of sperm then discribed to you was sold the next day @ 97¢ it being inferior quality. The present prices of both kinds of oil remain about the same say 100¢ for first quality sperm & 35 or 35½¢ for best N. W. whale oil. There are small sales almost daily.
JAP & Son pr WP

August 30, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
Enclosed please find acct sales of oil casks shipped us in 1846 amt to your credit $610 24/100 dollars as cash March 15th. There has very several days been but few transactions in oils last sale of sperm on Friday last @ $1, which may be considered the market price on the wharfe most of the oil in store holders decline selling. Whale 35 for selected with a fair demand.
JAP & Son

August 28, 1847
Messrs J. E. Thayer & Brother
Gentlemen
Please place the proceeds from sale of exchange to the credit of J. B. Congdon.
JAP & Son

August 31, 1847
Messrs C. A. Heineken & Co.
Gentlemen
On the other side please find duplicate of our respects of the 14th inst since which our oil & bone have sustained some improvement and sales of common oil have been made @ 34¢ and of fine quality free from ground tier 35½ to 36¢ has been paid. In this place and New York about 300 000 lbs of N. W. whalebone have been sold @ 30¢ but the market is again quiet and tho the former price can be obtained no advance is realised. On the 26th we drew 2 setts of exchange on Frederick Huth & Co. for £1000 each and requested them to look to you for a remittance against the same, as by your letter of the 30th of July we notice you wish to pay the amt. we have in your hands: which we should have drawn before this had we not calculated to have bot oil with the same.
JAP & Son

August 30, 1847
Lemuel Goddard Esq.
Sir Referring to my respects of the 31st ultimo & of the 14th inst. the latter advising of a small shipment of whale bone pr ship Hertfordshire and the former of a shipment of sperm oil per bark Diana which vessel clead on the 6th inst. and most likely sailed on the day following. The Hertfordshire cleared on the 23d. If on arrival of the sperm oil no better than 88£ can be made I prefer it being sold in preference to stowing it away and in that case should no change take place in our market I would immediately make another shipment and take the chance of a rise in the mean time. The article is now held firmly @ 1$ tho sales take place almost daily, the demand is not large, and unless orders should come forward from your side I do not apprehend much change in our market for the next month. Since the sailing of the last steamer there have been considerable transactions in N. W. whale bone @ 30¢ and in New York as high as 31¢.
JAP & Son

August 30, 1847
Messrs Frederick Huth & Co.
Gentlemen
In acknowledging receipt of your esteemed favors of the 19th ultimo & 3d inst. we have to advise that we have drawn on the 26th two setts of exchange for a/c of Messrs. C. A. Heineken & Co. of Bremen and request you to look to said friends for a remittance against the same. No 36 @ 60 days sight for £1000 in favor of J. A. Parker, No 37 @ 60 days sight for £1000 in favor of J. A. Parker. Should there be any stir in whale bone you will please sell the consignment in your hands even if no more than 180£ can be made. Since the sailing of the last steamer large transactions in the article have taken place both in this market and New York and the sales reach about 300,000 lbs @ 30¢. The market is however now quiet again and we hear of no transactions in this market for several days past tho moderate sales are making in New York @ 31¢. Sperm oil is very firm at one dollar and when sales take place it sells on the above mentioned terms.
JAP & Son

August 31, 1847
Messrs Ludlam & Lazenby
Gentlemen
Your favor of yesterday is received as regards insurance on the 79 hhds tobacco pr brig “Clarion” now on the way from New Orleans. I think the premium to high and therefore will not have this lot insured but stand my own underwriter.
JAP by WP

September 1, 1847
Messrs Wickes & Tillinghast
Gentlemen
Your favor of 30th Aug. with check on Shoe & Leather Dealers Bank for twenty five hundred dollars is received the 2500 to your credit on our J. A. Parker’s books this day. Yours of 26th came duly to hand. And we have purchased 200 bbls winter bleached & 50 bbls natural colord winter whale oil. Also purchased about 300 bbls crude sperm oil (partly from sheds) @ 100¢ the body of which & the above winter whale is now on board sloop Republic to sail tomorrow. Invoices will be forwarded tomorrow. Since we wrote you on Saturday there have been sales of about 3500 bbls crude sperm oil @ 100¢ partly from stores & sheds and partly from wharfe in fact all the first quality that is stored has been purchased that could be @ 100¢. 105 is now asked by those that have it in store. 100¢ is the price to day on wharf.
JAP & Son by WP

September 2, 1847
Messrs Wickes & Tillinghast
Gentlemen
We wrote you yesterday acknowledging receipt of yours of 30th with check for twenty five hundred dolls, and we now have the pleasure to hand you invoice of 50 casks winter whale oil shipped per Republic amt. to your debit $3769.86 as cash Augt 31, 1847. The first 16 casks marked F is first quality as to its standing the cold weather &c. We could not buy any of that description at less than 48½¢ & in fact not any more at that. The other 21 casks marked W is said to be good winter oil and will stand clear @ 30o. It is full as white as the other. The last 13 casks unbleached is said be good oil and will stand limped @ 30%. This is the best we could do, as manufactured oil of all discriptions is very scarce here and there is a good demand for it. We trust it will all suit you. We also send invoice of 67 casks crude sperm oil amt. to your debit $10,073.36 as cash Augt 31, 47. This oil we purchased on receipt of yours of 26th judging it best to do so rather than take out any that was stored on your acct.

Since we wrote you yesterday there has been sales of about 1500 bbls crude sperm oil from the wharf @ 100¢ pr gallon and there are purchasers in the market for more at same price. Sales of selected N. W. whale oil @ 36¢ with a brisk demand for the best quality. The head matter belonging to the above 67 casks we have stored. Body shipped per Republic & Georgiana.
JAP & Son pr WP

September 4, 1847
Messrs Wickes & Tillinghast
Gentlemen
Your favor of 1st inst. came to hand yesterday morning requesting us to purchase 300 bbls N. W. whale oil which we have accordingly done @ 36¢ per gallon it is now in shed and is of as good color and quality as any we could find for sale. Since our last we have purchased 400 bbls crude sperm oil on your a/c say one hundred bbls in shed stored last April & in a cool place to lay one month free of expense @ 101¢. Cash [illegible erasure] and 300 bbls on whfe @ 100¢ cash this day, this last lot we shall have stored on Monday. This last purchase of sperm we believe completes your order and we shall not make any further purchases on your acct. without new instructions. Sales continue @ 100¢ for sperm and 36¢ for whale oil on wharfe higher prices are asked for oil stored say from 102 to 105¢ for sperm and 37 for N. W. whale. In regard to empty oil casks, we can only repeat that they are very plenty here and remarkably low. If you think best to send any to us we will do the best we can with them tho. we see no prospect of selling them before next spring.
JAP & Son by WP

September 7, 1847
Messrs Samuel Judd’s Sons & Co
Gentlemen,
Your favors of 1st & 6th inst. is recd contents noticed. We make the entry's (noted in the former) to conform with you. In regard to our price for sperm oil (both partners of the firm being out of town) the writer cannot name a price without advising with one or both of them. Mr. F. Parker is spending the warm weather at the Seaconet House, Little Compton. The mail will not go there again untill day after tomorrow. As soon as he can be informed he will give you terms for the quantity you mention. There has been quite extensive sales of sperm oil @ 100¢. No more can be purchased of good quality from sheds or stores at that price, but from the wharf it can be purchased to day @ 100¢ and probably at the same price a few days hence. Selected N. W. whale sells freely @ 36¢ & 37¢ is now asked.
JAP & Son pr WP

September 11, 1847
Messrs Wickes & Tillinghast
Gentlemen,
We wrote you on the 4th inst. informing you of the purchases of sperm & whale oil of which we find we have bot for your a/c about 2075 bbls sperm & 1244 bbls whale oil having exceeded your order on sperm about 75 bbls which we will take out or consider it for your a/c as you prefer. Sperm oil is now held @ 103 to 105 & we know of none with exception of about 400 bbls at Mattapoisett (which we think might be obtained @ 1$) that can be bot for less. Whale oil is now held firmly @ 38¢, and a sale was made yesterday of 300 bbls (from the same we selected the last bot for you) @ 37½¢ at which price the holders refused to sell any more. The last purchase of whale oil is not so handsome as we should have been glad to bot but was the best to be had. It has one very good qualification however it bleaches first rate. A gentleman who purchased from the same lot told the writer it bleached as well as any oil he ever bleached. We notice Mr Phillips stated in his letter we would receive the empty oil casks and do the best we could with them. The writer is of opinion you had better sell the casks @ ½¢ pr gallon than ship them here as we doubt much if you will realise any thing for them after paying expenses of storage &c as the place is full of them and they are almost entirely without demand. We know of several lots shipped here more than a year since which yet remain unsold. Do you not wish some of your oil shipped pr “Republic” next trip. We beleive we could sell the 500 bbls of whale oil we first bot for you @ 39¢. Your letter of the 9th with check for $2000 is received amt. to your credit with J. A. Parker this date.
JAP & Son

September 11, 1847
Messrs Samuel Judd's Sons & Co
Gentlemen
In reply to your letter of the 6th inst. we have to add that we should be disposed to sell 700 bbls sperm oil less than 105¢ cash at which price we would sell 500 bbls from the George's cargo & 200 bbls from the Phenix's cargo but would not sell unless including a portion from each cargo. We know of no oil to be had @ $1 other than the lot Mr Phillips offered you, and perhaps 400 bbls recently arrived in Mattapoisett might be bot on the same terms. The owner of the Mattapoisett oil called yesterday to know if we wished to purchase & we requested him to call again next week as we had now no orders. Whale oil appears to be rapidly advancing as sale of 1000 bbls being made on Thursday @ 37¢ and yesterday at 37½¢ it is now held firmly @ 38¢. (We may have occasion to draw next week about $5000 @ 60 days or the amount due us. You had better order the oil casks with J. Dunbar & Co. sold at auction or request them to have them stored under cover.
[no signature]

September 14, 1847
Lemuel Goddard Esq.
Sir
We have your favor of the 11th inst. informing us of the safe arrival of the ship "Mary Ann" and hope ere this some animation has sprung up in your market in consequence of which you may be enabled to close the small consignment at our limits. Our market sustains the late advance with an upward tendency, it being generally held @ 105¢ tho but one sale has taken place at over one dollar. 100 bbls sold a few days since at 101¢. Within a few days there has been some considerable stir in whale bone and sales of N. W. are reported in New York @ 35¢. With us large sales have taken place @ 32 to 33¢ and the same price is still offered and refused. The lot shipped you by our F. Parker you will please not sell less than £180 say one hundred & eighty pounds. Whale oil has risen very rapidly during the last few days and sales have been made @ 37 to 37½¢ at which price it is in good demand. We have by the steamer drawn against the consignment pr Mary Ann the sum of £1000 pounds sterling in a bill of exchange No. 1 dated Sept 13th @ 60 days sight made payable to ourselves.
JAP & Son

September 15, 1847
Messrs Frederick Huth & Co.
Gentlemen
We wrote you on the 30th Augt advising of our having drawn on the 26th ultimo two setts of exchange for £1000 each on a/c of Messrs C. A. Heineken & Co. and we have now to advise of our having drawn again for a/c of said friends on the 13th inst. two other setts of exchange No. 38 & No. 39 @ 60 days sight for one thousand pounds each in favor of ourselves say £2000 which amount we write Messrs. C. A. Heineken & Co. this day to remit and presume it will have immediate attention. By your letter of the 18th of last month we notice the same dullness prevails in your market for our staples but ere this we have reason to believe a better feeling has manifested itself and that you will have sold the consignment of whale bone which we have for a long time had in your hands for sale. The sales of bone since the sailing of the last steamer have amounted to about 200,000 lbs @ 32 to 34¢ and the article in this country is now firm @ 35¢ with no prospect of an immediate decline. We think from present appearances it may be as well to hold for £200 pounds rather than sell for less at present. Sperm oil remains much as when the last steamer left, most of the sales having been made @ $1 about 1000 in New York has been sold @ 102¢ within a few days.
[no signature]

September 15, 1847
Messrs C. A. Heineken & Co.
Gentlemen We wrote you on the 31st of August advising of our having drawn on the 26th ultimo 2 setts of exchange for our a/c say £1000 pounds each on Messrs F. Huth & Co. and we have now to advise of our having again drawn an additional sum of £2000 in 2 setts of exchange said bills being dated Sept 13th @ 60 days sight & made payable to ourselves. We write Messrs. Huth & Co. to look to you for remittance against the same which please give attention. We beleive we shall now have drawn about the sum we have in your hands but if exchange keeps up and you wish us to do so we can draw about what the oil will give (when sold) to our credit. We have before us your letter of the 13th ulto enclosing draft for $2180 25/100 on Messrs J. Dunbar & Co. which was excepted on the 3d inst and when paid will appear in your a/c as cash Dec 5th. We notice what you say in relation to the sales of whale oil in your market and have no doubt but prices will be kept up at least until spring & over their they are as likely to advance as decline and if the Trident's cargo belonged entirely to us we should equally as soon have it remain in store as have it sold @ 17 Rix as from present appearances all the oil will be wanted in this country & at 50 to 60¢ pr gallon it will not be in the way of competition. The sales have been large since the sailing of the last steamer and sales of selected oil have been made @ 37 & 37½¢ which price is now refused. Shipping oil sales @ 36¢ less than which a cargo could not be made up. Estimated stock of crude whale oil in the United States 62000 bbls. Whale bone 110,0000 lbs. Sperm oil 20,000 bbls. There has also been considerable doing in whale bone & 33¢ is freely offered 35 asked. We sold what N. W. we had a few days since @ 32¢. You may sell the bone we have in your hands when it will give us equal to 35¢ nett say if just received calculating the rix dollar @ 77¢.
JAP & Son

September 16, 1847
George B. Upton Esq.
Dear Sir
Agreeable to notice I send you enclosed J. B. Congdon cashr check on J. E. Thayer & Bro. for thirty seven hundred & fifty dolls payable to your order it being for 3d assessment of 25$ per share stock Michigan Central Railroad. Please acknowledge receipt pr return mail.
JAP & Son by WP

September 19, 1847
Messrs Wickes & Tillinghast
Gentt
We have your esteemed favors of the 13th & 17 inst and immediately on receipt of the former went to Mattapoisett to purchase the 400 bbls of sperm oil mentioned in our letter of the 11th, but was not in time, the refusal having been given to another person who we presume has purchased it. We however bot 230 bbls at Sippican very good oil &have purchased two parcels in New Bedford one of about 240 bbls & one of 70 bbls say 540 bbls all of which you can have if you wish, or any part of it, and at any rate we shall not sell the two largest lots untill we hear from you as we consider our order for 400 bbls. The 240 bbls is fair oil none black in the parcel, but there are two casks about 350 gallons deep straw colour and by some might be called dark; there are besides in this parcel about 1500 gallons which smell a part of it being ground tier. The lot of 70 bbls has one cask a little dark and the balance is very good. The Index has sailed for New York and there are no vessels here up for Albany, but if we can find a vessel to take 7 to 800 bbls we shall ship the above quantity immediately. There exists a good demand for sperm oil & none to be had @ $1, with exception of a lot of 250 bbls nearly all of which is dark & black & for this 99¢ was offered on Saturday. There is now every indication that sperm oil will advance to 105¢ very shortly should we not have arrivals as we know of several orders in town it must be on about the above price. Please give us a reply pr return mail. In whale there are no recent transactions holders refusing to accept less than 40 cents. It will likely cost 10¢ pr bbl extra to ship the oil from Sippican unless we can find a vessel at Mattapoisett bound to Albany in which case it might be shipped to the same. The stock of crude sperm oil in the United States not in manufacturers hands is estimated at 20000 bbls & about ¼ of the above quantity Geo Howland & ourselves hold; the balance is in fewer hands than usual. Had it not been for the difficulties in England by which the demand for that market has been mostly cut off, the price this day would not be less than 110¢. Mr Nye states he does not intend sending the Henry Clay up the river again this season.
JAP & Son

September 19, 1847
Messrs Seymour Forsyth & Co.
Gentlemen
Your esteemed favour of the 17th inst. is received and we notice your order to send you 100 bbls whale oil which we should do at once if there was any opportunity of shipping the same but as there are at this time no vessels up for Albany and will not be before next week we have concluded in the present state of our market to write you a few lines before purchasing. There is but one first rate lot of dark whale oil in our market, most of the oil of the above discription having been taken out of the market during the last two weeks. The lot of oil mentioned above can be bot for 36¢ and not anything less. There is about 100 bbls S. S. dark oil fair quality which we can buy at 34¢ but it has some considerable foots as is usually the case with S. S. oil. The parcel of oil @ 36¢ we have partially obtained the refusal, that is to say in case they have an opportunity of selling @ 36¢ the holder is to give us the opportunity to take it but if he has a chance to sell it @ 37¢ he has the privalege of doing so. Please give a reply pr return mail if you wish the oil bot. If we find any one is endeavouring to buy the oil we shall take it. We have no oil of our own on hand.
JAP & Son

September 24, 1847
F. A. Emmet Esq.
Sir
Your letter under date of yesterday is received containing statement insurance on sundry whale ships of which we are the agents. The statement is not quite correct the ships Lalla Rookh and Young Phenix not having been reported correctly later than Sept. 4, 1846. At the time we gave up the policies they were reported in the Shipping List as being heard from in December but is was an error and should have been September. The risk on the Trident ended June 14th 1846 instead of Sept. 13 as you have it in your statement as the policy reads until her arrival in New Bedford or a port in the north of Europe and said ship arrived at Bremen in Europe the date we have specified above. By making the above alterations we are prepared to settle the premium notes you hold against us.
JAP & Son

September 25, 1847
Messrs Seymour Forsyth & Co.
Gentlemen
On the other side please find bill of 19 casks dark whale oil purchased agreable to your letter of the 23d inst. received per mail of this morning. We have receipted the bill and you will please remit us a check on New York. We should have drawn for the amount but as our banks charge ¼% for collecting on your city we concluded the better course would be to remit. The oil is now going on board the sloop to sail on Tuesday next. Should you acquire any more oil this season we might obtain it, as a parcel said to have been sold was not taken and is for sale on same terms as the oil we have purchased.
JAP & Son

September 28, 1847
Messrs J. E. Thayer & Brother
Gentt
Enclosed please find 2 setts of exchange for £1000 each on Messrs Frederick Huth & Co of London which we wish sold pr steamer of the first of October and the proceeds to be placed to the credit of James B. Congdon (Cashr) forwarding statement of the same.
JAP & Son

September 29, 1847
Messrs Wickes & Tillinghast
Gentlemen
Yours of the 27th with check for $2000 is received and the amount to your credit this date on J. A. Parker's books. Enclosed you have invoices of sperm oil and candles all of which is on board the Republic (which vessel sailed this morning) with exception of twelve casks marked x in the invoice of 75 casks which are on our whfe. and will be shipped per sloop Jupiter if she ever returns from Sippican for which place she sailed on Friday last but was not there yesterday morning. The Adelaide will be loaded to day with about 500 bbls whale oil and we shall ship the balance of our purchases as soon as you will want it. There will be no difficulty in finding vessels as the Albany traders intend making yet another trip. The schr. Henry Gibbs not yet arrived. Sales of whale oil @ 40¢ and for sperm 105 is offered & refused presume not much could be bot less than 110¢ cash. The invoices of sperm oil or rather the sperm oil per Republic we think is inferior to any of the other parcels we have purchad.
JAP & Son

September 29, 1847
Messrs Samuel Judd's Sons & Co
Gentlemen
We think proper in acknowledging receipt of your esteemed favors of the 13th & 17 inst. to give you a statement of our market for oils. As you will have noticed by the Shipping List there has been sales of N.W. whale oil @ 40¢ and considerable transactions during the last week say about 3000 bbls @ 38¢. Sperm oil continues to advance and a lot of about 140 bbls was sold a few days since at Westport for 103¢ cash. 105 is now quite freely offered in our market at which price there are said to be no sellers, and we are satisfied not much if any could be had less than 107 to 110¢ and presume the 1200 bbls arrived in Boston per Harbinger will all sell readily @ 105 to 107. It was with deep regret we heard of the death of our friend Mr. Samuel Judd, and the writer truly sympathises with his afflicted family. His lost will be severely felt, as he certainly was a most excellent man in many respects & one of the most kind men (I have always thought) in his family I have ever been acquainted with.
JAP & Son

September 30, 1847
Messrs Frederick Huth & Co.
Gentlemen
Referring to our respects of the 15th inst in which we informed you of our having drawn for a/c of Messrs. C. A. Heineken & Co. on the 13th inst. two bills of exchange for £1000 each say 2000 pounds we have now further to state that we have again drawn on the 28th inst. for a/c of ourselves two thousand pounds in two setts of exchange No 40 in favor of ourselves for £1000 and No 41 in favor of ourselves for £1000 to which please give due protection. Our markets for oils has not only maintained itself since we last wrote you, but a considerable rise has taken place and prices may be quoted as follows—sperm 105 offered 108¢ asked. Whale in fair demand @ 38 to 40¢ according to quality. In whale bone not much doing and the market may be considered as not having undergone any alteration. The general impression with regard to sperm oil appears to be that our stock will all be required for the demand in this country, and even without any export orders that the prices may be expected to advance to 110¢. Should the quantity we have in your hands remain unsold on receipt of this letter we wish you to hold it for £90 agreable to instructions in our letter of 31 July.
JAP & Son

September 29, 1847
Messrs Hoffman & Dorrepaal
Gentlemen
We have your esteemed favors of the 31st of Augt but are sorry to say there will be not the least prospect of making any oil operations this year as the price continues much higher with us than in the European markets. The article may now be quoted firm @ 38¢ and in lots of 3 to 500 bbls it readily commands 40¢.
JAP & Son

October 2, 1847
Messrs Samuel Judd’s Sons & Co
Gentt
We have your esteemed favor of the 30th ulto, since which we have endeavoured to ascertain if there was any refined spermaceti to be had, and the result of which is we only hear of a lot of 1000 pounds put up in very small packages for apothecaries use, for which the holder demands 31¢ cash. The fact is there is scarcely any spermaceti or sperm candles in the place. Sperm oil 105 offered but there are no sellers. Of the recent importation at Boston pr Harbinger a part has been sold @ 106 & 106¼ & for the balance 107 is demanded, and it will be sold at that price. About 700 arrived at Westport yesterday.
JAP & Son

October 2, 1847
Messrs Wickes & Tillinghast
Gentlemen,
Enclosed you have invoices of oil on board the Adelaide & Jupiter; both vessels sailed this morning. The Republic sailed yesterday. The Index & Henry Gibbs will commence loading on Monday & Tuesday. The balance of your oil, we shall hold back for the Republic & Adelaide &c. next trip. Sales of sperm oil in Boston yesterday (of the recent importations pr Harbinger) @ 106 & 106¼¢ and today we suppose @ 107¢ as those who had not sold demanded that price & they will obtain it. 105¢ is freely offered in this market, but no one appears disposed to name less than 110¢. Whale oil is 40¢ but not in as good demand as a week since. You will notice we have been compelled to pay a very high price for the winter whale, but holders do exactly as they please as to price. There is but 300 bbls weather made winter whale in New Bedford & that is all held by one individual. Ice made can be bought for 50¢.

Our clerk omitted to make the insertion in the bill of lading per Jupiter, as you ordered, which please excuse.
JAP & Son

October 4, 1847
Joseph Alleyn Esq.
Sir
We have sold the property we own in your city to John Briggs and have this day given him a deed of the same. Will you please make out your a/c, and whatever may be due us pay over to Capt Briggs who is authorised to settle all transactions, also please hand to Capt B the power of Atorney which you hold. We have succeeded in obtaining a settlement with Mr Harris.
[no signature]

October 4, 1847
Messrs Wickes & Tillinghast
Gentt
We have this day drawn on you in favor of Stephen Taber for the sum of $3435 53/100 dollars at sight which please honor. That draft will not be presented before Friday next. Sales of sperm oil @ 105 & in Boston @ 107.
[no signature]

October 4, 1847
Mrs. Shubael L. Russell
Madam
Yours of 30th Sept. is recd. Enclosed we send you thirty dollars which we charge to acct. of your husband in our ship Young Phenix.
JAP & Son pr WP

October 4, 1847
Mrs. Almira B. Harkins
Madam,
Yours of 27th Sept. came to hand. Enclosed we send you thirty dollars which we charge to acct. of your husband Abil Haskins Jr. in our ship Charles Frederick. The writer was in Fall River Saturday eve. but could not find your place of residence, or he would have pd you there.
JAP & Son pr WP

October 6, 1847
Messrs Wickes & Tillinghast
Gentlemen
We wrote you on the 4th inst. informing you of our having drawn on you @ sight for the sum of $3435 53/100 dollars in favour of Stephen Taber. Enclosed is invoice & bill lading of 115 casks sperm oil on board the Index, composed of 22 casks of head belonging to the invoice from which the Republic took 41 casks of body and the Georgiana took 4 casks body and of two other entire lots the one of 26 casks charged you as cash Augt 31.47, and the other 67 casks as cash Sept 4th. The Index sailed yesterday morning and the Henry Gibbs yesterday afternoon. The balance of your oil will be shipped next trip per Republic Adelaide & Index. There is now remaining two purchases of sperm oil 650 bbls, and also two of whale oil say 730 bbls. There have been no transactions in oils this week and we hear of no orders being in town at over 105¢ which holders will not accept.
JAP & Son

October 6, 1847
Messrs Seymour Forsyth & Co.
Gentlemen
Yours of the 28th with check on New York was received several days since & we take particular notice of the remark made in relation to the commission charged on purchase of whale oil. We have not been in the practice of making small purchases less than 2½% but of course do not wish you to pay more than you could have the business done by others and shall therefore credit you with ¼% which shall be deducted from the next transaction.
JAP & Son

October 7, 1847
Mr. F. B. Robbins
Sir
Mr. Phillips has returned with a memorandum &c. which is correct with one exception perhaps, that is with the privalege of seven years. I supposed our talk was one year by way of experiament. I remember you stated expressly if it did not nett you two thousand dollars you would not stop beyond one year therefore that expression must be modified to make it reciprocate. One party should not be bound and the other not bound. I think we can modify that expression so as to make it right on both sides you may rely on my not being disposed to split hairs. I will be at home on Saturday & Mr. Colby will also be at home to put all things straight so no misunderstanding may come up hereafter.
JAP

October 9, 1847
Treasurer of the Housatonic Railroad Co.}
Please pay Messrs J. E. Thayer & Brother or order the amount of dividend on my one hundred shares of the stock of said company & oblige
JAP

[no date or addressee]
Gentlemen
Will you please to collect the above order for my dividend on stock in Housatonic Railroad Co. and place the same to the cr. of J. B. Congdon Cashr. You will oblige
JAP

October 11, 1847
Messrs Samuel Judd’s Sons & Co
Gentt
Enclosed please find a statement from Mr Emmet (receiver for the Alliance Insurance Co) by which it appears we are indebted to said co. in the sum of $948.12/100 dollars which we wish you to pay and take up our notes as follows—
note ins on ship Lalla Rookh----------$301.25
note ins on ship Young Phenix---------301.25
note ins on ship Trident------------------111.25
note ins on ship George--------------------76.25
note ins on ship Amethyst---------------251.25
[total]-------------------------------------$1041.25
There have been but few transactions in sperm oil this month last sale 350 bbls at the Vineyard @ 104¢ as it lay or 105 refilled. We could puchase this day 500 bbls fair quality @ 105 as filled in July last or 106 filled at this time. Whale 40¢ in fair demand.
JAP & Son

October 9, 1847
Henry B. Gibson Esq.
Dear Sir
Your favor of 1st is received contents duly noticed. I must confess I do not exactly understand it’s contents. You say the surplus profits to be applied towards the completion of the Road & C. I would inquire what the amount is of the Surplus Fund & how much the expense will be laying down the new rail also will the dividends be continued and on what acct. we receive this new stock. I am glad to hear you have commenced to make improvements on your section of the road & hope the others will follow suit. I beleive it the very poorest road in the U. States unless some of the roads through the Carolinas are equal to this road. Take it from Albany to Buffalo the road with some exception is more like riding in an old stage coach than on a railroad and the worst managed road that I ever rode over and the slowest road by about one half of any road in Massachusetts and about 75 percent higher fare 12 or 13 miles is all you go per hour. On our great Western Railroad from Boston to Greenbush they go over 20 miles per hour including stops. Very seldom more than 5 minutes is taken to land baggage and passengers, on your road from 10 minutes to 30 are generally taken up and no punctuality observed in starting. I will give you some facts which I was an eye witness to and could give you two hundred more witnesses for there were about that number altogether. We reached Utica from Troy in good time no complaint. Stopped all night at a good house first rate (Brag’s Hotel) next day two o clock was the starting hour our ladies got seated in the cars at ¼ before two at 3 oclk we started after backing & filling one whole hour. @ 3 oclk along we went for Auburn where we were told we should arrive by 8 oclk in the evening which was the hour we arrived at Syracuse which was the time my company wished to stop. Could not get our baggage because it was put in for Auburn in fact it was as much as a man’s life was worth to get in the neighborhood of our baggage so I took my seat in the cars thinking that the safest place. In the course of an hour we started and soon brought up and found they had wood & water to take in, after getting a supply as I supposed we backed up again as I judged nearly to Syracuse from thence we started ahead. Soon after the cars began to move at a slow pace all hands were called on to get out and push at the wheels to keep her moving. Finally got started and rode off 8 or 10 miles an hour, got on a few miles farther. We brought to a stand again and finally got to Auburn—12 oclock same night. Next morning we were told the cars left at 9 oclk we of course were to the depot in time. At about half past ten we started from Auburn and got on after that with the usual delays.
JAP

October 12, 1847
Messrs Wickes & Tillinghast
Gentt
We have yours of the 9th with check on Suffolk Bank to your credit on J. A. Parker’s books this date say $2500 dollars. We shall execute your order for whale oil in the course of a few days, but you must expect to have that of ordinary quality and to pay a high price, unless we can find some handsome from a cargo just commenced landing, as there is none in the place but of ordinary quality and has not been for some time. There is a sloop reported at Rio de Janeiro with whale oil, she may be expected daily, we may conclude to wait her arrival and at any rate think you will have an opportunity to write us again before we purchase price 40¢, and if the cargo just in should be handsome shall not be disappointed if 42 is demanded and paid; it would be cheaper at that than the oil we have seen is at 40. With regard to sperm oil it is quite impossible to form a correct opinion, are rather inclined to the belief it will be 110¢ in January, and are not certain it can be bot less than 107 now. We were offered 1000 bbls yesterday @ 106 middling oil some dark and brown in the lot. Do not suppose the holder would sell today, as George Howland sold yesterday 800 bbls and holders will be anxious to find out what he obtained before naming a price, his terms not being public. The ship Joseph Maxwell belonging to Sawin of Fairhaven with 1400 bbls sperm was at Rio de Janeiro Augt 28th, and may therefore be expected to arrive in all next week, and as she has taken all her cargo on the coast of Peru, it will most likely be a good cargo and @ 106 we should purchase tho we hardly think there will be much made or lost. We know of about 1500 bbls wanted @ 105 over which no one as yet appears willing to advance and holders will not sell at this price. We enclose bill lading of the oil pr Henry Gibbs having omitted to send the same pr vessel.
JAP & Son

October 13, 1847
Mr. E. P. Mason
Dr. Sir
Yours of 7th is received. Mr. Dow informs me they have cancelled the drafts and make no claim on you. Have pocketed the loss themselves have informed you accordingly.
JAP

October 13, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
Sales of sperm oil yesterday as follows. 300 bbls @ 105 ordinary quality; 500 bbls as filled last July @ 105¢; 500 bbls refilled @ 106¢ & 300 bbls on private terms supposed to be more than 106¢. Holders are now all firm @ 110¢ but most likely 108 would not be refused. Whale oil continues firm at 40¢. There are now two cargoes landing all of which we think will sell readily at 40¢. Candles 31¢ but scarcely any in the market.
JAP & Son

October 14, 1847
J. E. Thayer & Bro.
Gentlemen
Enclosed please find a sett. of exchange on Messrs Frederick Huth & Co. for 100£ which please sell per steamer of the 16th and advise accordingly placing the proceeds to credit of Jas. B. Congdon Cashr.
JAP & Son

October 14, 1847
Messrs C. A. Heineken & Co.
Gentlemen
Since writing you on the 15th ulto as per duplicate annexed we have recd your esteemed favors of the 27th of Aug. & 13th of September the latter giving us advise of your having drawn on us for $3159 25/100 dollars at 60 days sight favor of Jared Fisher & Thomas A. Norton which draft has been accepted & paid and will appear to your acct. as cash Dec 7th. Enclosed please find their recpt. We have this date drawn on Messrs Frederick Huth & Co. for your a/c 700£ seven hundred pounds at sixty days sight, a statement of which will be given in our next. Whale oil continues in good demand and selected N. W. sells readily @ 40¢ while dark & smelling find a ready market @ 36 to 37. Whale bone appears to be dull again and the transactions in this place have been quite limited in New York the article is also dull and freely offered @ 34 for N.W. & 35¢ for S. Sea. Sperm oil 107¢ with every prospect of a further advance there being scarcely any stock in the U. States. Exchange being high we rather think we shall draw on you a further sum of two or three thousand pounds supposing it will be for your benefit. The rate of interest being so low in you city and as money is not uncommonly plenty in New Bedford we can use it to advantage. We however do not wish our oil sold at anything less than 17 rix, as we expect should we have to hold on another year to be as well off as if we had sold last spring.
JAP & Son

October 14, 1847
Messrs Wickes & Tillinghast
Gentlemen
We wrote you on the 12th inst. since which we have purchased for your a/c 200 bbls handsome N. W. whale oil @40¢ a lot which we knew about at the time we wrote you but supposed the holder intended manufacturing it as he had been applied to several times and declined selling. There are three casks of ground tier in the lot but they smell very little. The cargoes now in are not yet landed when they are shall purchase the balance of your whale oil. Of the 1000 bbls of sperm oil we wrote you we could buy @ 106¢ our half of it has been sold @ 105¢ as filled in July last. There has also been a sale of 300 bbls very ordinary oil @ 105¢. We have not heard of any sale above 107¢ at which price there has been a sale of 300 or 400 bbls. The asking price is now 110¢, think however 700 to 1000 bbls might be obtained @ 108 but not less oil of handsome quality refilled. There is 550 in the cargoes now landing which will be for sale and should think it would likely be bot cheaper than oil that is stored. We were offered yesterday 300 bbls sperm oil at Nantucket for 105, paying the holder ½¢ per gallon which would make it cost 105½¢ there. It is from an entire sperm ship and said to be handsome oil. The oil belongs to a house in Boston and was placed with the gentleman we are in treaty with for sale. We offered him the price he asked on thirty & sixty ds adding interest provided the quality should be satisfactory and he has communicated the same to the owner and will have a reply tomorrow. Should we not be able to purchase it except for cash we shall buy it in which case we shall find it necessary to draw on you for a part or all of the amount. Shall draw @ 10, 20, & 30 days. We have this day sent a man to Nantucket to examine the oil and to ascertain if there is an opportunity of shipping it from there to Albany in which case we shall ship it and run the risk of your taking it. Should it be necessary to have it brought to New Bedford the purchase may be for your a/c or not it would cost about ½¢ a gallon to bring it from Nantucket here but would then be cheaper than it can at this moment be bot.
JAP & Son

October 15, 1847
Messrs Frederick Huth & Co.
Gentlemen
We wrote you on the 30th ultimo as per duplicate annexed and have now the pleasure to acknowledge receipt of your valued favor of the 18th of September: and at the same time to advise of our having drawn on your firm for a/c of Messrs. C. A. Heineken & Co. of Bremen the following bill of exchange = bill dated Octo 14 @ 60 days sight in favor of ourselves No 42 and for the sum of seven hundred pounds (700£ sterling) an account of which transaction we give to our Bremen friends per steamer and request them to remit gainst the same. Sperm oil continues to advance in this country and has become very scarce sales @ 107¢. Whale 38 to 40. Whale bone rather dull @ 33 & 34 for N. W. & S. Sea.
JAP & Son

October 15, 1847
Lemuel Goddard Esq.
Sir
Your much valued favor of the 3d & 18th of September addressed to our F. Parker are duly received with duplicate of your respects of the 17th of August both of which have been read with much pleasure and much satisfaction. To hear you have in no manner become interested in the recent failures: as we must confess we were somewhat alarmed before reception of your letters least you might have become interested in the late grain speculations and you will therefore please accept our thanks for the very candid statement given us. Since the sailing of the last steamer there have been considerable transactions in sperm oil and the stock being much reduced, holders have been enabled to obtain higher prices. Sales have been affected @ 106 to 107¢ and 110 is now demanded with every appearance that the last named price will be obtained ere the year closes. Whale oil is also very firm and commands 38 to 40¢ according to quality. Whale bone is rather dull and unless the next a/c’s are favorable from your city & Havre prices are likely to decline as holders begin to show an inclination to realise and would at this time accept lower prices than at the sailing of the last steamer. The article may be quoted @ 33 to34 for S. Sea & N. West. Should you not have disposed of the sperm oil pr Diana (the arrival of which vessel the writer hopes to hear pr next steamer) you will please not do so if stored less than 92£ or 90£ if on the wharfe. The whale bone sell if 170£ can be made or less if you think most advisable for the writer’s interest. I shall most likely have occasion to draw per next or the following steamer £1000 (say by the steamer of Nov 1 or 16th) in which case the bill will be made payable to John A. Parker & Son. Your letters are all shown to our J. A. Parker and it is quite immaterial if they are addressed to the writer or our firm.
JAP & Son

October 15, 1847
William Schenk
Sir
Your letter of the 10th inst. has been duly received and in reply have merely to say that Messrs Frederick Huth & Co. of your city are our regular correspondents.
JAP & Son

October 15, 1847
Henry Lincoln & Co
Gentt
We have concluded to take the sperm oil from ship Richard Mitchells cargo.
JAP & Son

October 16, 1847
Messrs Richard Mitchell & Son
Gentlemen
We have purchased of Geo. T. Baker Henry Lincoln & Co.’s portion of sperm oil imported in ship Richard Mitchell which you will oblige us by shipping on board the sloop Napoleon Capt Riddell being particular to have the oil in good order when taken on board & chge any expense to Messrs Lincoln & Co. the condition being that the oil should be in good order when received. Capt Ricketson who we sent to examine the oil writes us Capt Riddell will take the oil to Albany at 35¢ or to this place a 12½¢ and that your Mr. R. Mitchell will attend to the shipping for which we shall be greatly obliged and ever ready to reciprocate the same. We prefer to have the oil shipped to Albany but the freight exacted by the Capt of the Napoleon is much higher than it would cost to have the oil brought to New Bedford and reshipped from here and therefore unless he will take it on board for Albany at 25¢ pr bbl we prefer having it brought to New Bedford. Please say to the Capt if he comes to New Bedford he must engage to land the oil on J. A. Parker’s whfe. Should he conclude to go to Albany we wish inserted in the Bill Lading to be landed inside of the pier foot of Colonie Street. Should there be any vessel in your place that would take the oil to Albany you at liberty to ship it and we would besides ship 300 bbls from this place at the customary freight from New Bedford should the Capt think proper to come here after it. The freight from this port is 20¢. Should the oil go to Albany we wish the bills of lading made out to Wickes & Tillinghast and forwarded to us.
JAP & Son
[P.S.] Please let us hear from you pr mail of Monday if convenient

October 16, 1847
Messrs Wickes & Tillinghast
Gentlemen
We wrote you on the 14th inst. in relation to a lot of sperm oil at Nantucket which we purchased yesterday for cash at the price mentioned in our previous letter. The oil is handsome was filled a few days since and has on large cask more than the prpotion of head in the cargo. There are four casks in the lot a little dark not black but brown & the ground tier is all sweet. Such is the description from the person who examined it and we have entire confidence in his opinion. There is 72 casks say 6005 gallons of body and 3658 of head making 9663 gals or bbls 306.24[?]. There is a sloop at Nantucket the Capt of which will take the oil to Albany @ 35¢ or to this place @ 12½¢. We have written to Nantucket requesting a friend of ours to ship the oil to Albany if the Capt will take it @ 25¢ if not to let him take it on board for this port. The oil will cost about 106¢ landed here @ 105½ in Nantucket. We presume it will be shipped to New Bedford. We have arranged for the money for a few days shall want 3400 dollars on the 22d 3400 on the 26th and the same amount on the 29th for which sum we shall draw on you @ 10, 20, & 30 days unless some other time would suit you better. This purchase may be for your a/c or not it is quite immaterial to us, but you will please inform us per return mail as in case of loss it would be necessary to know to whom the oil belongs. If you take the oil & wish it insured you may consider it done @ 1/8 from Nantucket to New Bedford or 3/8 from Nantucket to Albany and if by the way of this port ½%. There have been no sales since our last but some offers of 107 on time interest added 110 is the asking price but 108 would buy. We think there is an equal chance for us to secure 400 bbls more in all next month @ 106 by paying cash which we can obtain by short drafts on you @ say 30 & 60 days as there will always be some few persons anxious to sell for money on which a/c they will take less than the market price. The ship Sarah Francis belonging to Sawin has arrived with 1200 bbls sperm and the bark President of Westport came in yesterday with 250 bbls. The owner of the President is a very cautious man and would give us the preference over most persons. Should not be surprsed if we could purchase this lot @ 106¢ when landed and being just caught it is likely to be handsome oil. We have not bought the balance of your whale oil and there has been no sales since we purchased the 200 bbls.
JAP & Son

October 20, 1847
Messrs Parker & Ellis
Dear Sirs
I here enclose you invoice of nine bales Mobile cotton I hope it firstrate.
[symbol: U in a diamond]L John A. Parker bot 9 Bales Mobile Cotton of C. & R. Lippitt
#1---------484
#2---------492
#3---------530
#4---------500
#5---------516
#6---------508
#7---------468
#8---------540
#9---------530
[total]---4568 lbs
You will receive 9 bales more from Providence by way of Fall River from W. I. King & Co. directed to Plympton Cotton Mills to be delivered at the Middleborough Depot which I presume is there at this time please to examine it and inform me which lot is the best. The purchasers of my goods complain they do not come up to the standard say 60 & 64 the last 40 bales sold the purchaser Mr. Thomas prays an allowance they only count as he says 56 & Co. The bale sent to Providence they only count the same they ask of me to take off ¼ ct. on their not counting as above 60 & 64. I do expect to have them count better some of them 64 to 68 please to examine your goods already made and see to them you are making that they come plump to 60 & 64 none short if they come short I shall have to take off ¼.
JAP

October 22, 1847
Messrs Wickes & Tillinghast
Gentlemen,
We have your’s of the 18th inst. and notice that you take the 300 bbls sperm oil purchased at Nantucket, which is now on our wharf the not being any oppertunity of shipping it from there at so cheap a rate as to bring it to this place and reship it from here; there are 72 casks in this parcel containing 6005 body 3658 head, 9663 gallons. We consider it a good lott of oil and cheaper than any to be had with us. The ship sold 400 bbls body on the voyage so that there is in the cargo more than the proportion of head; besides being one cask of head deld for body. There have been no transactions in sperm, with the exception of 100 bbls from a wright whaler (ordinary oil) @ 105¢ cash. We were offered 107 for the 300 bbls mentioned above. We think holder’s are not as firm as a week since and purchases might be made @ 107¢ to 108¢. We have examined every lott of whale oil in New Bedford and have bought 400 bbls fair quality @ 39¢ cash. The cargos of the two ships just arrived are not extra handsome, could have obtained from one of the cargo’s 400 bbls first rate if we could had the priveledge of selecting, which we could not obtain @ less than 42¢ & we did not think there was that differance, but @ 40¢ we should have bought it. As it regards the butt pipes it is rather uncertain if we could sell them as most of the fleet will have sailed this month. We could place them in store if no oppertunity to sell them & find a market for them in the spring. Good butts will generally sell when there are ships fitting, that is to say sperm oil butts, whale oil butts are not much wanted, though they usually sell better than secondhand casks. The Republic arrived last evening and will be loaded immediately as well as the other vessels as soon as they make their appearance. We have this day drawn in favor of Ja’s B. Congdon cashr @ 10 days date without grace for $3000, and shall draw again on Tuesday next, giving you credit for the drfts three days after they become due, which is the time our bank takes for collecting. Our drfts on Tuesday next will be made at 15 days & grace say $3000 30 days without grace $3000 40 days & grace $3000 which is all we shall have occasion to draw. There was a sale of 1700 boxes of sperm candles yesterday taking about all in market @ 30½¢ cash.
JAP & Son

October 22, 1847
Messrs Ludlam & Lazenby
Dear Sirs
Your favor of 12th was recd in due time. The sale of 79 hhs tobacco looks well. I hope the balance will do as well; I however leave the whole management to yourselves; as to rendering sales, it may be as most convenient for yourselves, if a prospect of closing the sale shortly then omit rendering sales untill completed. As to the money, I will draw for it in the way most convenient for your selves at sight or on short time or let it in part lay at an interest of 7 per cent. I hope you will not hurry sales but hold on to the highest price.
JAP

October 26, 1847
George B. Upton Esq.
Dear Sir
I here enclose you by Col. Hatch & Gray a package of money containing five thousand dollars which you will please invest in the Central Railroad Bonds &c. the balance I will send you in a few days.
JAP

October 29, 1847
Messrs Wickes & Tillinghast
Gentlemen
I have this day drawn on you in favor of Mr. Drown the bearer for fifteen hundred dollars which money he wants to purchase produce. Should he not wish to use it all he may leave in your hands to my credit whatever he has to spare.
JAP

October 29, 1847
Messrs Wickes & Tillinghast
Gentlemen
Enclosed and annexed we send you invoices of sperm & whale oil shipped per Republic, Adelaide, Index & Henry Gibbs all of which pleas enter as specified at foot of each invoice if found correct. The Republic & Adelaide sailed yesterday morning with a fair wind. The Index & Henry Gibbs sailed this morning. We have no more oil on hand purchased for you. Sales of sperm @ 107¢ & whale selected @ 40¢.
JAP & Son by WP

October 29, 1847
Messrs Parker & Ellis
Mr. Thomas the bearer of this the person I sold the thousand pieces of goods to. I wrote on 20th that the goods did not answer to the description sold say full up to 60 & 64 well wrought smooth with good selvage. Mr. Phillips went to Fall River with Mr. Thomas yesterday to ascertain whether the goods came up to the standard or not. He found they did not count better than 56 &co. badly wrought three or four sorts of cloth in a piece counting from 12 to 15 only. 2 pieces in a bale counted 16. In fact he found the whole complexion of the cloth so bad that I have given up the contract. The cloth will not fetch more than five cents. However I will do the best I can with them. Mr. Thomas goes down to examine the goods. If it turns out there are several sorts of cloth in a bale it must be opened & the merchantable cloth packed together. Mr. Thomas will examine the goods and direct what is to be done in the matter. I want 10 pieces made thick similar to some made last winter.
JAP

[The following letter is in Parker’s hand]
October 29, 1847
Mr. George B Upton
Sir your favour Col Hatch is recd. There inclose you James B. Congdon Cashr check for $2500 which is the ballance of the sum i am intiteled to receive on a/c my stock in the Michigan Central Railroad which certificates you will one of $4000 & 3500. Yours &c
JAP

November 4, 1847
Messrs Samuel Judd’s Sons & Co.
Gentlemen
Since the return of the writer he finds our J. A. Parker has sold about 1300 bbls of his sperm oil @ 106¢ cash and has yet remaining 1150 bbls or 750 bbls about which we cannot say postively as he is in treaty for 400 bbls which he may and may not sell. There is in the above lot of 1150 bbls 125 of dark oil and the balance is good 800 of it very handsome. Should you wish to purchase the oil he has remaining you can have it if unsold on receiving your reply and we have an answer on Sunday morning’s mail. The oil is composed of the George & Phenix’s cargoes and has been delivered proportionally of each so that the lot remaining is equally as good as any which has been sold. French of Providence purchased 1000 bbls and examined all the oil. George T. Baker bot 300 and his foreman examined each cask. With or rather in addition to the above there has been a sale of very handsome say 400 bbls @ 107¢. Should we not receive any answer to this letter by Saturday’s or Sunday’s mail we shall calculate you do not want the oil.
JAP & Son

November 3, 1847
Messrs Parker & Ellis
Sirs
I wrote you two weeks ago the cloth was objected to. The person Mr. Thomas disposed of the cloth to would not receive it as it was to poor for printing cloths. Mr. Phillips went on to Fall River to examine the cloth. They found the 40 bales altogether very inferior quality not such goods as I sold or such goods as I expected you to make as per contract. I expected you to make such goods as I had made in the mill last year. My goods have stood high in the market have generally fetched more than the Nemasket goods or my goods have had the preference. The Nemasket goods will now outsell mine 1 ct a yd in fact I cant find a purchaser at any price. The 40 bales I sold @ 5½ cts per yard amt. sale about two thousand in a good note @ 6 mos. more than a month has run which I have to give up. What I can do with the goods I do not know. As to selling them to the printers Mr. Phillips & Thomas both say the printers will not buy them to print. Mr. Thomas recommends them to be put into cambrics as they will do the best for those kind of goods. If you think best to make trial with these goods and ascertain what they will nett and whatever they fall short in coming up to a/c sales you permit me to charge to you. It appears these 40 bales of goods were made last. It appears you are continuing to make the same kind goods since you were informed the goods were objected to, and were likely to be returned on my hands for Mr. Thomas has brought me up a piece. The best it will count 15 square with irregular warp & filling too poorly wrought in fact 3 or 4 sorts cloth in the same piece for such cloth as this not more than 4½ to 4¾ could be obtained for such cloth. Your carders & spinners must be much to blame for you cant make good smooth cloth unless you begin right. I hope you are making such cloth as will answer the contract. I shall not in future receive a piece of cloth which will not count 60 & 64 well wrought. The bale of goods sent to Providence as a sample to sell by a purchaser appeared and would have given 5¼ which I refused. Another purchaser appeared when he came to examine the bale he would make no offer for them as they did not count 60 & 64. I have given you a fair description of the goods. If you can tell what is to be done with the goods it is more than I can. If they can be sold it must be at a great sacrafice as they are too poor for printing. I will refer you to Mr. Tucker at Four Corners for his opinion concerning the goods. He has been to Providence & examined the bale there a sample bale & c.
JAP

November 6, 1847
Messrs Wickes & Tillinghast
Gentlemen
Since receipt of your letter we have purchased for your a/c 400 bbls sperm oil @ 106¢ cash which oil will be filled and delivered this day and shipped on Monday next on board sloop Georgia to sail on Tuesday next for your place wind and weather permitting. The great proportion of holders are firm in their demand of 108 to 110¢ but buyers hold off in hope to obtain it at a less price. There are two dark casks in this lot and also several casks that do not come up to the standard but taken as a whole it is a good lot of oil and certainly less ground tier than usual. Whale oil dull and of such quality as last bot for you it can now be had @ 38¢.
JAP & Son

November 10, 1847
Messrs Cooper & Giraud,
Dear Sir’s,
I here enclose you my drft at sight on Messrs Ludlam & Lazenby for eight hundred & sixty dollars, it being the amount of your bill of pork, the receipt of which you will please to acknowledge & oblige
JAP

November 10, 1847
Messrs Ludlam & Lazenby
Gent, Your favor of 8th with your a/c sales of 194 Hhd’s tobacco is recd by last evenings mail; I have had no opertunity to examine them, presuming they are correct. If we find them otherways I will let you know. I have drawn on you in favor of Cooper & Giraud for $860 at sight and also four thousand dollars at three days sight which you will please to notice. If I have occasion to draw for more I will advise you accordingly.
JAP & Son

November 10, 1847
George B. Upton Esq.
Dear Sir
I here enclose you J. B. Congdon cashr. check for one thousand dollars on Suffolk Bank and my drft on Ludlam & Lazenby Merchants in New York @ 3 days sight for four thousand dollars which is half my last subscription by about the middle next week I will send you the other five thousand if you object to the three day drafts as cash on the receipt of it please to return it & I will send you a check on Boston or New York. Funds are in great demand here. What is the chance of Mr. Trains fulfilling his contract to furnish me with $17,500 of Michigan Central Railroad Bonds &c.
JAP

November 12, 1847
Messrs Wickes & Tillinghast
Gentlemen
On the other side please find invoice of 89 casks sperm oil shipped per sloop “Georgia” which vessel only sailed yesterday having been detained by unfavorable winds. There have been no transactions in sperm or whale oil this week to our knowledge but as usual when there are no buyers in market holders are anxious to sell and we have no doubt but oil which was held firmly last week @ 108 could this day be bot @ 106. Whale 38 but without sales. We may find it necessary to draw on the 16th the sum of 3000 dollars in which case we shall make the draft not less than 40 days from date most likely shall draw at sixty days.
JAP & Son

November 12, 1847
Messrs. J. E. Thayer & Bro.
Dear Sirs
I wish to inquire (confidentially) the standing of Aaron Rice & Co. say 6 & 8 mos for $8000 by return mail. The President of the Auburn & Rochester Railroad wrote me I should have to say something to him concerning my new stock. Will you please to say what instructions I shall give yo to procure the new stock for me.
You much oblige
JAP

November 12, 1847
Messrs T. Parker & Ellis
Gentlemen
Your favours of 4th & 9th instant are received contents noticed. In regard to the 40 bales of cloth sold S. Thomas & Co there is no mistake about their being the poorest lot we ever received from the factory. I went to Fall River on purpose to examine them and was surprised to find them so poor in all respects. I examined two bales thoroughly and found almost all of the peices very badly wrought bad selvage and not trimmed and counted mostly 56 & 58 a very few pieces counted 60 picks to the inch. Certainly I never saw such goods when at the factory. When I was there the last time I did not examine but 4 or 5 pieces and those were handed to me by Mr Pierce which counted about right except one piece which barely counted 58. I beleive all those peices went in the bale to Providence. I did not look at those in the store house only to see that they were dry & not in a situation to be damaged by water &c. I do not doubt that you expected Mr. Pierce & Leach were doing their duty and making such good's as were made last year, but the fact is they have not done it, at any rate while they were making the 40 bales. Mr. Chapin and two of the foremen of the Tiverton Print Works told me that they were certainly the poorest wrought goods that eve came to that mill and that the greatest part of them were utterly unfit to print into calico's. They said they never had so badly wrought cloths sent them before to be printed and they would not undertake to print any of them unless the few that might be found in sorting every bale. The goods were accordingly taken away (the sale given up) & forwarded to Philadelphia which is supposed to be the best market for cloth's only suitable for cambrick's. And whatever loss there may be on them, on account of their not being what our contract requires, viz. 60 warp & 64 filling to the inch and properly wrought & finid (which I sold them for) I shall charge to you & in my opinion you should charge the same to Mr. Pierce for he certainly did not do his duty. If he had he would have informed you that the cotton was too poor to work into the goods required & refused to work it & also he should have stopd every loom that was making imperfect cloth and if the loom was out of order repaired it & if the yarn was too poor to weave he should have rejected it, let the consequence fall where it would. In regard to the looms being out of order our contract required of them & of you that they be kept in good running order and if you received them from L. & Pierce out of order or they have suffered them to get out of order since, it is not my fault. They were bound to deliver in good order & you are bound to keep them so.

Heretofore I believe that if any imperfect goods were made by poor weaver's or otherwise damaged they were taken out & sold by the manufacturer he suffering the loss, if any, paying me full price. If any poor goods were turned out to me, it was contrary to all our understandings. I speaking of the piece of cloth sent up by Mr. Thomas, you say "if it counts 15 square, you would ask if that is not what it ought to be, as to number of pick's." I answer no, the cloths are to be made 60 warp & 64 filling to the inch or 15 & 16 to the quarter, agreeable to contract. If the goods do not count better than 15 square or 60 warp & 60 filling to the inch, they will not bring so much by ¼ to 3/8¢ per yard as those counting 60 by 64 filling. This I have always been aware of & provided to have them so made in all my contracts. In regard to the carding & spinning, I am well aware that Mr Leach understands his business and has heretofore performed it, but there appears a dificency somewhere now. I never noticed the yarn half so uneven, some threads very fine others very course, four times the size of others, which makes the cloth look very bad. I cannot avoid the conclusion that Mr Pierce & Mr Leach have both been wanting in attention to their duty's, particularly Mr Pierce, who I must say should not be excused, considering the confidence you placed in him, for what reasons they have done so, I am not able to define. In conclusion I have only to say that all I ask is to have the cloth made 60 warp 64 filling to the inch, properly wrought & trimd & then I am satisfied. If they are not made so I cannot receive them without proper allowance's. If the cotton I send you is not suitable to make such goods or is not equal to cotton used by others in making the same kind of goods, inform me immediately & other cotton shall be procured.
WP for JAP

November 15, 1847
Messrs Frederick Huth & Co.
Gentlemen
In forwarding duplicate of our respects of the 15th ultimo we have to advise receipt of your esteemed favours of the 4th & 18th of October and take due notice of their contents, particularly of the remark made in your last letter in which you state it would not suit you to be under cash advances for our drafts as there is no prospect of your selling our oil & bone. It is not usually our practice to draw against consignments and in the present case our only object in doing so was to obtain a high rate of exchange and calculating the oil would be sold in time to meet the drafts. Could we obtain satisfactory bills on short time we should remit by the steamer of the first of December, but the description of bills in market are not of such character as we should wish to purchase and besides most of them are made payable @ 60 days sight which we suppose would not suit your purpose. We shall write our Bremen friends per steamer Washington Messrs C. A. Heineken & Co. to remit you the sum of £2000 unless in the mean time you may have sold some part of the goods we have in your hands and do not requre so large a sum in which case you will please advise them. You may sell the whale bone we have in your hands whenever you think it advisable as we remove all limits and leave you to exercise your own judgement. Sperm oil remains about the same as when we last wrote 106 to 107. Whale bone 30¢ but not in active demand.
JAP & Son

November 15, 1847
Messrs Ludlam & Lazenby
Gentlemen
I have drawn on you for about half of my balance and shall like to draw at sight for the balance. Frederick observed you had made no use of the money and it would suit as well to draw at sight as on time. Please to inform me by return of mail if it will be convenient to draw at sight in a few weeks. I will place five thousand dollars in your hands for a few months if you wish it and prehaps more.
JAP

November 15, 1847
Messrs Wickes & Tillinghast
Gentlemen
We have this day drawn on you @ 30 days for $2500 & 40 days for $2500 in favor of A. H. Seabury & Co. which will appear to your credit the day they are due. Not having been passed through the bank there will be no time taken for collection. There has been a sale of 200 bbls sperm oil this day @ 107 & 200 @ 106¢ which is the only transaction we have heard since writing you. No sales of whale.
JAP & Son

November 16, 1847
Messrs C. A. Heineken & Co.
Gentlemen
We have not written you since our respects of the 14th of October, since which we have duly received your favors of the 28th of September and 16th of October the contents of which we take particular notice. We observe by your letter per Washington that you do not wish us to make any additional drafts until we hear of the sale of our property in your hands which we shall not do. We have however a letter per last Boston steamer from Messrs Huth & Co. in which they write as follows—"In the present state of money matters here when 8 & 9% and more is willingly paid for loans upon the best securities it would not suit us to be under cash advances for your drafts, and as there is no prospect of our selling your oil & bone we beg you will remit us the amt. if possible in short bills or instruct Messrs Heineken & Co. to provide funds. We are happy to say that as yet we are without interest in any of the failures." We are indebted to the above mentioned firm about two thousand pounds (£2000) originating from two bills of exchange for (£1000) each drawn on the 28th of Sempr @ 60 days and sold to go out per steamer of the 1st of October the acceptance of which they advise in their letter of the 18th but do not mention the date of acceptance presume they were accepted two or three earlier and that they will be due about the 18th of next month. It was our calculation before receipt of your last letter to write you per next steamer to provide for the above mentioned bills. Supposing it would be of advantage to you to do so as money by last advices was worth but about 4% in your city. We could remit specia but this course would not suit our senior and we can find no bills in the market which we dare purchase as the greater part of the exchange sold is at 60 days before which time we are fearful there may be some failures in this country as money is becoming very scarce tho we are perfectly easy and shall be under any circumstances. We have not lost a dollar by any of the English failures as yet but have been a little fearful that the Huths might be in trouble as we consider there is more danger of such large houses than of those doing less business. We have about $20,000 oil & bone with the Huth's and about the same amt. with Goddard, which is all the business we have with London. Our J. A. Parker thinks there is no other way for us to pay the amount we owe in London but for you to remit the same say £2000 and if you are unwilling to endorse the bills you purchase we must take the risk ourselves you of course informing us who takes the responsibility. We write to Messrs Huth & Co. you will place them in funds and should it be necessary you may sell a sufficient quantity of the whale oil in your hands to cover the amount we shall owe you or we will place funds in London in February next if you desire it. Whale oil is just at this moment without demand nominal price 38¢. Whale bone dull without sales we were offered 20,000 lbs yesterday of good quality @ 29¢. Sperm 106¢ & also dull. In fact, holders of the above articles are rather cautious about selling on time and the oil buyers have not their usual supply of ready money. We credited you under date of 18th October with proceeds of our bill for (£700) seven hundred pounds on F. H. & Co. drawn for your a/c as follows:
£700 sold @ 9% exchange is-------$3391.11
Less ¼ brokerage---------------------------8.48
[total]------------------------------------$3382.62
JAP & Son
Sent pr Washington from
New York note no. 76 & 7?

November 16, 1847
Messrs Wickes & Tillinghast
Gentt
Yours of the 13th with check on the Suffolk Bank is received and was very aceptable as money has become very scarce and it is almost impossible to obtain any discounts from our banks. The amount of check say $3000 is to your credit this date on our J. A. Parker's book. Would it be agreable to have us draw at sight on the 24th of this month for 3 to 4000 dollars in relation to which please reply pr return of mail. We think we shall not have occasion to draw next month and if we should can draw @ 30 or 60 days.
JAP & Son

November 18, 1847
Nahum Stetson Esq.
Dear Sir
I here enclose Haskell & Randall's draft on yourself agent of the Tremont Iron Co. for $982.03 @ 60 days from 10th which you will please to accept and return to me. In fitting the ship George I relied on Dunbar & Co. for my hoops. They have had to borrow, buy, and manage with the aid of other hoop agents to make out the assortment and say you advised them to hold on and not undertake the agency of hoops for any others than yourselves. Yesterday they received a few tons hoops Heavy 4s from your agent with notice they supposed they should make no more hoops for the present. You must either give them an assortment of hoops which will be but small this winter. If they keep hoops they must have an assortment. I think when hoops are worth as much a pound as nails I think you had better hold on to an agency here &c.
JAP

November 19, 1847
Messrs Wickes & Tillinghast
Gentlemen,
We credited you under date of yesterday in a/c with J. A. Parker for your check on Suffolk Bank for two thousand dollars. Mr. Penniman is here and has purchased about 2000 bbls sperm oil at the following prices 550 at 106¢ from the same lot of yours per “Georgia” 1200 bbls @ 105¢ and at Sippican 270 at $1 cash down. The oil at Sippican had to be sold immediately for cash in consequence of the owners of the brig in which it was imported having failed and the cargo being attached. The stock of sperm oil is now very light being only 4800 bbls and of which only about 2000 bbls is on the same market @ 106 to 107¢ and manufacturers here are without much supply. Of whale oil a sale of 1000 bbls fair proportion of cargo has been made @ 36¢.
JAP & Son

November 20, 1847
Messrs Ludlam & Lazenby
Dear Sirs
Your favors of the 8 & 16 of November the contents noticed. I have drawn on you for about half the balance due me @ 1 day sight say two thousand dollars. The balance I shall not be likely to draw at shorter time than sixty days from the present time. Money has become close here or I should not have drawn so close on you. Our oil is mostly sold here sperm @ from 1$ to 106 or 7¢ per gallon. Whale 38 to 40¢.
JAP

November 20, 1847
Messrs Sanuel T. Tisdale & Co
Dear Sirs
Having occasion to raise some money I have taken the liberty to draw on you for one thousand dollars at sight which will not likely appear until the middle next week.
JAP

November 20, 1847
George B. Upton Esq.
Dear Sir
I here enclose J. B Congdon cashr check on Suffolk Bank for four thousand dollars & my draft on S. T. Tisdale & Co. at sight for one thousand dollars in all five thousand which makes my subscription of ten thousand dollars of the bonds of the Michigan Central Railroad stock, the other stock put to my account is not to be paid for some time to come according to contract with Mr. Train however if you should require it sooner it may be convenient to pay it sooner and I may wish to pay it sooner.
JAP

November 22, 1847
Messrs Wickes & Tillinghast
Gentt
We have credited you on our J. A. Parkers books with J. Taylor cashr check on the Suffolk Bank for two thousand dollars. Sine our last sales of 300 bbls sperm @ 105 & 106. There are no buyers in the market and the article is dull.
JAP & Son

[the following letter is in Parker's hand]
November 22, 1847
Messrs Huntington & Tufts There enclose you Samuel Leonards drft on your selves for six hundred dollars @ 60 days which you will pleas to accept & return to me.
JAP

November 27, 1847
Messrs Samuel Judd’s Sons & Co
Gentt
Above you have Messrs Read & Webb's bill receipted paid by remittance in your letter of the 26th inst also enclosed bill lading of the oil shipped on board the sloop Rough & Ready to sail this day. The Republic sailed yesterday morning but we have not ascertained the quantity she has on board suppose about 750 bbls which you may consider we insure @ 3/8 as also the balance of the oil purchased of our Mr Sawin & our J. A. Parker. We have sent to Mr. Sawin to ascertain how much oil remains and shall ship all but 750 bbls which we reserve for Capt Sowle next trip unless he has a long pasage in which case we will ship it by some other vessel if you wish it sooner. There have been but few transactions since you were here 300 bbls @ 105¢ & 106 & 30 bbls at Westport @ 1$. The Joseph Maxwell arrived yesterday with 1200 bbls and the ship Ploughboy with 2200 may be expected next week, also the Martha with 1200. The Ellen Rodman will take the oil (other than the load reserved for Capt Sowle) and will have it on board to day that she may leave to-morrow, should the wind be favorable.
[no signature]

December 3, 1847
Messrs J. Thayer & Bro.
Dr Sirs
I am notified by Robert Schuyler president of the New York & New Haven Railroad Co. that a payment of ten dollars on a share is required and pay is to be made to you accordingly you will find enclosed:
J. B. Congdon check---------------------------------$ 514.52
William R. Rodman’s check on Tremont Bank------985.48
[total]----------------------------------------------------$1500.00
Which is the amt. required on my 150 shares
JAP

December 8, 1847
Messrs Samuel Judd’s Sons & Co
Gentt
Your favor of the 30th ulto has been duly received. The Republic has the balance of your oil purchased of Sawin & our J. A. Parker, and the sloop Helen the 8 casks left by the Rough & Ready and both will sail first wind would have left this morning had the wind been favorable. You will find considerable out of one of the casks pr Helen which is accounted for as follows. E. M. Robinson bot about 50 bbls of oil at Westport and seeing this oil landed on his wharf supposed it was his the sloop having gone before he had an opportunity of seeing the captain. He wished to ascertain the difference between oil filled when bot & when received and therefore pumped out of one of the casks to fill the others. Loss of refilling 1½% refilled on Monday last. Sperm oil is very dull and we can hear of no one disposed to purchase @ over $1, holders demand 105 but would not refuse we think 103. The bark Chusan at Boston has 1800 bbls it being oil landed from whalers at the Western Islands. Our J. A. Parker & William Phillips have each about 100 bbls which they will ship you from Boston if any opportunity @ 105. Our J. A. Parker charged your a/c under date of 6th inst as follows Invoice of gauges you will receive pr vessel Republic—154 casks 18292½ gls @ 106 $19,39005 cash Nov 18. We have debited your a/c with insurance say on:
oil bot of E Sawin------------------------39,728.32
oil bot of Read & Webb--------------------8141.50
oil bot of J. A Parker---------------------19,390.05
[total]----------------------------------$67,259.87@ 3/8% is $252.22
[no signature]

December 13, 1847
Messrs Samuel Judd’s Sons’ & Co
Gentlemen,
We received a letter yesterday from our J. A. Parker in which he states you had made an offer of 1$ pr gallon for the oil shipped home from the Phenix & Olympia, and requests the writer to reply by todays mail accepting or declining. We have not the least doubt but we can sell the oil @ 103 to 104¢ as we understand the Boston manufacturers offer 103¢ but have not as yet purchased any of the parcels per “Chusan” holder’s demanding 105¢. We must decline your offer but should prefer shipping it to you at the same price we can obtain from others. The writer goes to Boston to-morrow, and will not sell the oil before Tuesday afternoon or Wednesday morning unless @ 104 or 105¢ giving you an oppertunity to buy it @ 103¢ at which price, if you wish it, please communicate by telegraph, to be left at the Tremont House & I will forward it immediately. The captain of ship Phenix is the same who last voyage commanded the George and we presume the oil from his will be very superior. There was a sale here on Saturday of 1800 bbls sperm oil on private terms, 800 purchased from Mr. Morgan & 1000 from George Howland. The buyers were I. Howland Jr. & Co. said to be for their own account to manufacture. I have assertained to my satisfaction the price was less than 105¢ should guess 103½ to 104½¢. The general opinion is 104 was the price, but it is rather my opinion that Morgan sold @ 103½¢ and Howland @ 104¢. There were several buyers in the market Friday & Saturday & 102 to 103¢ large sales might be made. The Swifts who own the “Ploughboy”s cargo are firm @ 105¢ & we know it cannot be bought at a less price. Atkins Adams we are inclined to think would not refuse 103¢ and perhaps it might be bought from the Nigers cargo at about the same price but we think they would require part money and short paper for the balance. The only reason sales are not made is because purchasers ask for a longer credit than holders wish to give. There is some very handsome N. W. whale oil in the Niger’s cargo. The Republic sailed yesterday also the Helen.
JAP & Son

December 15, 1847
Messrs C. A. Heineken & Co
Gentlemen
Enclosing duplicate of our respects of the 16th ult we have at the same time to acknowledge your several favor’s of the 29th October & 13th November. There have been no transactions in whale oil or whale bone since we last wrote, but we think somewhat lower prices would be accepted for cash, as money, untill within a week past, has been very scarce indeed and is now not verry plenty, but can be obtained more easily than a few weeks since. There has also been a report of several ships on the North West Coast having done remarkably well, which has had some influence. The Alexander is reported full with the exception of one whale 13 mos out, and should the news be correct, she may be expected by the 10 to the 15th of January. We take notice of the remittances against the drfts for £4000 and shall credit you with the amount in rix 24,792:22 gr.
[no signature]

December 15, 1847
Samuel Goddard Esq.
Sir
I have your several favors to the 13th ulto. I have as yet not made any drafts against the oil & bone not wishing in the present state of money matters on your side to place you under acceptances untill there is at least some prospect of making sales. The whale bone I should be glad to have you sell at the most to be obtained, as there does not appear to be any immediate prospect of an advance in the article, and should the late favorable advices we have had from the N West fleet prove to be correct I can see no reason why a considerable decline will not be submitted too. The sperm oil we do not wish sold unless 90£ can be obtained; the price in this country has somewhat declined owing to several arrivals and scarcity of money. It cannot be quoted over 104 at which the demand is moderate. In whale oil & bone there is not any thing doing and it is impossible to quote prices.
FP

December 17, 1847
Samuel Judd’s Sons & Co
Gentt
We have yours of the 15th inst and our F. Parker duly received your telegraphic communication at Boston; he sold the oil @ 104 at which price 500 bbls was sold in Boston on Tuesday, and 400 bbls on Wednesday @ 105, at which price (105) the balance will be taken that is to say those lots of good quality. There was a sale here Tuesday of the lot held by Haskell & Randall about 150 bbls on private terms. I Howland Jr & Co purchasers. Yesterday I. H & Co bot 600 bbls from ship Tigers cargo and I. Ricketson 100 bbls at a price not exceeding 104 nor less than 103 which is all we can ascertain terms not having transpired. Sales of 1500 bbls whale oil yesterday and about 600 the day previous, 500 inferior brought 37 and the balance we do not know the price, have no doubt the 600 was sold for 38. The price asked for selected N. W whale oil in tiers is 38 cents, but 37 might be accepted. We sent bill of the oil bot of J. A. Parker pr Republic which vessel we suppose is in New York by this time. 154 casks crude sperm oil 18292 ½ gallons nett @ 106 $19390.05 as cash Nov 18th.
JAP & Son

December 18, 1847
Edward Haynes Jr. Esq.
Treasurer, Norfolk County Railroad}
Dr Sir
I here enclose you Jas B. Congdon cashr check on Suffolk Bank for five hundred dollars for two assessments on my stock in the Norfolk County Railroad.
JAP

December 21, 1847
Messrs Wickes & Tillinghast
Gentt
Enclosed you have your a/c with our J. A. Parker up to the 31st inst showing a balance in his favor of $1381 01/100 dollars. We take particular notice of your remarks in relation to the two lots of oil shipped pr Henry Gibbs and regret exceedingly the difficulty you find in working it; but it is one of those cases to which we are always liable in making purchases, as it is impossible for us to ascertain whether the oil will bleach easily or not; we always endeavour to select from the best cargoes in market price &c considered, and if there has been any previous sales from the cargo to ascertain how it works &c. The two invoices of oil mentioned above were both purchased from one cargo, but the lot marked P we supposed to be better than the R lot, as the one was bot Sept 4, and the other Oct 22, so that we had a larger quantity to select form in the former than in the latter purchase. The P lot Mr. Phillips examined every cask, and the lot marked R, the writer looked at each cask and was very particular, and hesitated several days about buying it being aware that some of the casks did not smell exactly sweet; but on looking through the market I ascertained from examination it was as well as could be done. Knowing a Boston manufacturer had bot and manufactured about 500 bbls from the same cargo we made the enquiry how the oil bleached, and his reply was very easily and to use his own expression he stated he did not think it cost him over ¼ to bleach it, as it almost became white by looking at it. This was one very good reason for our buying the R lot from this cargo. The ship by which the oil was imported was the Elizabeth. She took but 100 bbls S. Sea, and that was the first taken so that it is quite certain the oil sent you is all North West with exception that we may have got in the lots 1 or 2 casks of the 100 bbls; as we know the one cannot always be selected from the other; and in buying from cargoes where the ship has taken S.S. & N. West we select that which has the least foots. There are very few ships but have a part of their cargo S. Sea, all of which is sold for North West, tho generally the first choice or the between decks oil command a higher price where the ship fills on the North West. Agents generally make this statement: the ship took 500 bbls S. S. oil, but we do not know which it is, you may select from the cargo at such a price; and in the selection the one is worked off with the other. The person of whom he bot this oil, was C. A. Palmer and the Boston manufacturer a Mr Lambert. The statement was made by Lambert to Palmer and not to us; but Mr P is to be believed under any circumstances. There have been several cases exactly similar to yours and a friend of ours bot a lot last year, a part of which bleached beautifully and the balance he could not do any thing with. Sperm oil 103 & dull stock however but 5000 bbls. Whale first quality 38 but not much doing.
JAP & Son

December 22, 1847
Messrs Samuel Judd’s Sons & Co
Gentt
There were sales of 1200 bbls sperm oil on Monday last said to be for the Kingslands of your city. The price has not transpired but there is not much doubt that 103¢ was the sum paid. The quantity now on hand is about the same as when your Messrs Stone & Penniman left, and there are buyers @ 103, but they want long time say 6 8 & 10 months, and holders are desirous to obtain shorter papers.
JAP & Son

December 24, 1847
R. B. Johnson Esq.
Sir
We have an order to purchase 1000 bbls sperm oil @ $1 and the object of this communication is to enquire if you are disposed to sell us the Hectors cargo @ 1$ for our paper payable in New Bedford @ 2, 4 & 6 months interest added. If the above offer suits we have only to say we will take the oil provided the quality is satisfactory and would come over to Warren & examine the same immediately on receiving your reply. Please give an answer pr return mail.
JAP & Son

December 25, 1847
Messrs Samuel T. Tisdale & Co
Gentlemen
I here enclose you my account made up to the end of the present year; (balance due me $4229.48) if found correct, please regulate your account accordingly. I also enclose C & J Gibbs note for seven hundred sixty four 51/100 dollars due 24th Feby 1848, which you will please to collect & place to my a/c. I shall wish to draw on you payable in February as you proposed when I was with you. I will make it in two drafts.
JAP

December 27, 1847
Mrs. Almira B. Haskins
Fall River}
Your letter dated Dec. 21 is received. Enclosed we send you forty dollars as requested. Please send a receipt when you write again. We received this day, a letter from Capt Barnes of ship Charles Frederick dated Sept. 18, 1847, in which he states that the officers were all well and gave good satisfaction. They had 600 bbls sperm oil.
JAP & Son pr WP

December 28, 1847
Messrs Samuel Judd’s Sons & Co
Gentt
We have received a letter from Warren of which the following is a copy 300 bbls sperm oil from Ploughboy’s cargo sold yesterday @ 105 which is the only sale since you left. The Republic commenced loading this morning and will be ready to leave on Thursday next.
[no signature]

December 29, 1847
Messrs Wickes & Tillinghast
Gentt
We have found it necessary to draw on you this day as follows 2500 @ sight & 3000 at 30 days which we hope will not put you to any inconvenience.
[no signature]

December 31, 1847
Samuel Judd’s Sons & Co
A sale of 500 bbls sperm oil was made yesterday to Crocker from ship Ploughboys cargo @ 105 on short credit interest added. Stock on hand in New Bedford & Fairhaven 4000 bbls. E. M. Robinson was examining the Inga’s cargo yesterday. The Republic is detained by unfavorable weather will sail first opportunity. Should you have occasion to write us please mention the amt of oil on board the Republic, which you may consider we insured as formerly @ 3/8 pr ct.
[no signature]

December 30, 1847
Lemuel Goddard Esq.
Sir
I have your esteemed favor of the 2nd inst and take due notice of your remarks and as it regards the articles mentioned I am very much of your opinion particularly whale bone and hope you have sold the parcel I have in your hands as I am anxious to have it closed. Sperm oil is rather better than when I last wrote and sales have been made at 105 at which it is now held. In whale bone not any thing doing and but a very trifling business in whale oil. Enclosed I send you a small bill of exchange for £100 on Messrs Ivens Brothers which please collect to my credit. I may have occasion to draw pr steamer of 15th of January £500 in which case please honour the same. As an accommodation to one of my friends I have this date drawn on you as follows—
£59.1.0 in favor of James B. Congdon at sight and
10.0.0 in favor of James B. Congdon at sight say sixty nine pounds one shilling the bills being numbered 7 & 8.
Since writing the above I have drawn in favor of Joseph C Delano £100 in two setts of exchange for £50 each No 9 & 10 both bills being at 60 days sight.
FP

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