“Under cover you will receive the four first sets of bills, which you will hold subject to our order, as we are not yet advised how the subject is to be divided, nor informed what proportions will arise from the separate estates; but if the whole family, jointly and severally, join in giving you a receipt, (the form of which you will draw by advice), and become bound to refund to us, if the funds we have received fall short of paying the debts, you may give them the whole bills. As soon as possible, we will get accounts made up and transmitted; and we will, at same time, take legal advice as to the division, and in as much as possible separate the estate accounts. We are very happy to have disposed of this property so advantageously, and to have got so considerable a part of the proceeds so easily remitted. The heirs need not be alarmed at our taking them bound to refund—it is only matter of form. We flatter ourselves with remitting them near£1000 more when every thing is settled. If we did not think we had funds enough in our hands to pay all debts, we should have reserved more. We, however, may be mistaken. All depends upon the accounts between Gardner and the doctor's estate.”