I have received your letter of the 15th. instant. I had receivd several months ago, from Mrs. Tapscott herself, a letter on the subject of hers to you, and stated the obstacles to her wishes1 for which due sympathy & respect were felt. The land in question was sold by my widow niece Mrs Willis & myself, tenants in common, for reasons which made punctuality in the purchasers very expedient; and, unfortunately, as it has turned out, without requiring any pledge to be left within the State they were removing from. Of Mr. T. most was known, and of course on him, most reliance was placed. If his partner has been the greater defaulter, he also disappointed us, with every allowance for a peculiarity of circumstances. There is far more ground for complaint on our side, than for claims of indulgence on the other. All that could be said to Mrs. Tapscott was that partial deeds would be made for partial payments as might be adjusted between her & Mr. Bell; with an expectation that every exertion would be used to shorten the delays of payment. I give you due credit for the interest you have taken in the case of a widow, a former neighbor & a friend, tendering you at the same time my respects, and my good wishes, with a request that they may be extended with the addition of Mrs. M’s, to Mrs. Willis & your family.