Tiffin Dec. 2nd, 1834

Dear Sir,

I inform you that I am well and have got into the Tanyard of Biggs & Frouchey, with two other tanners, which we have rented for the term of five years at the rate of one hundred dollars per year, with the dwelling and two lots, which we delay the first years rent until the expiration of the second year which is two hundred dollars at the first payment at the end of two years and payments of one hundred dollars yearly until the expiration of the five years, which then we have the refusal of the yard and fixtures for five more.

I think the way leather sells here we can make something at tanning. Hides are worth 5 cts per # and calf skins worth 10 cts, and deer skins are very plenty. They are worth 12 1/2 cts per lb. in the grey and 18 in the red.

Mr. Murray was telling me you wished to know what Frouchey's estate was worth and who were the administrators of the estate.

I suppose the estate is worth about one thousad dollars when clear of debt. The administrators are Benjamin Biggs, his partner and Daniel Dildine Sen., and young Daniel Dildine is guardian for the child, for Jesse is the only one living. You need not be fearful of getting the money coming to you from him, for the estate is good.  I have nothing more at present but remain your friend.

My respects to your family.
M. B. Duffield

NOTES: The Dildines were cousins of the deceased Frouchey. The backside of the letter, which I now own,  is titled "Milton B. Duffield Letter". I believe that the letter was set to one Thomas B. Cone.