Yale University Library

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39002040236060

De porest, L. .
i'j'iCJdrrespGndence bet'sveen Daniel Lor.
a.i^d Lockwoofi De Forest...
18 M.

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YALE
UNIVERSITY LIBRARY

A CORRESPONDENCE

BETWEEN,

DANlEIi liORD, JR. ESQ,,

L.OCK^VOOD DE FOREST

ON THE SUBJECT OF A CONTROVERSY, BETWEEN
THE LATTER AND HIS PARTNER REGARD
ING THE STATE OF THEIR BOOKS,

SY

li. DE FO REST.

1834.

PREFACE.

The only apology for publishing this correspondence is to be
found in its pages.
It is now almost two years since a controversy arose between
my partner and myself about llie state of our books, in conse
quence of which he took them from me, and locked them up,
thus forcibly deprivina; me of their possession and use. And
from that time to the present, has constantly refused me any
knowledge of them, or even of my own private accounts.
This correspondence discloses the fact, tbat Mr. Lord has
been his counsellor and advisor, in all his measures against me^
It also shows, to some extent, the course of conduct I have
pursued under these circumstances; and the gresit, though un
availing, efforts I have made, to convince both my partner and
Mr. Lord, of the cerlain and grossly erroneous stale of our
books. Mr. Lord having from first to last, not only taken
sides against me, and afforded to my partner, his constant coun
sel and advice; but having openly and unreservedly, not only
expressed his own opinion against me, on all the points in dis
pute, and unhesitatingly, and on all occasions, declared me to
be wrong ; but also allowed my partner and other opponents,
to quote his opinions and conduct, and to make use of his
highly respectable name and character, to convince others that
I was wrong, and my opponents all right — thereby not only
making himself a party with iny partner against nie ; but in
this way forestaling public sentiment in the case, and confirm
ing that sentiment by all the weight of his own character and
opinions. I therefore, in justice to myself, and on the principles of self
defence, avail myself of the vohinlary statements, which Mr.
Lord has made to me, of his own advice, counsel, opinions and
conduct in the case, and now submit them, with my own re
marks upon them, to the sameenlightened public, and leave that
public to decide, who is right and who is wrong.
L. DE FOREST,

C(3£,'-

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CORRESPONDENCE.

TUy De.\h Mrs. De Forest:
I think it right to tell you how far I have advised Whee
ler in the unhappy circumstances in which he is placed.
I advised him not to bargain, to sell his own, or buy out his
father's interest : for if it was a good bargain to either, it would
be an injustice, different from dealing between strangers. And
it could not be accurately gone into without a full examination
of the books.
In the offer of an annuity, I advised him to let it run through
a considerable duration : thinking that it would be as conveni
ent to his father and more advantageous to him.
His taking back the books, I did not know till he had done it.
I have always advised him not to enter into any further dis
cussion of the disputed accounts, nor to facilitate it, on the part
of his father. For, as the matter had been settled between them
by a reference most respectable in character, and deliberately
agreed to, and as the parties appeared to have come to a final
disagreement after full explanations, I considered that further
discussion might inflame, but never would pacify.
And in conclusion, I must beg to say, that although some
momentary irritation and some inadvertencies of manner have
fallen to Wheeler's share, yet 1 have seen nothing in him, but a
sincere desire to promote the real benefit of the family, and to
pursue peace by the most probable means.
With regret almost equal to your own. as to this unhappy af
fair, and with continued affection and regard for Mr. De Forest,
I remain, Your Friend and Son,
DANIEL LORDjJr.
11th Sept. 1833.

2 Bridgeport, I2lh Sept, 1833.
!\rR. Lord, Dear Sir :
Mrs. D. arrived safely at 12 o'clock today, and bronglit
mo your noleiif 11th inst., in which ymi aay you think it right
to tell me how far you have advised Vv heeler in the unhappy
circuinstaiites in which he is placed.
I confess I had not believed that you was his adviser; but I
thank you fof your frank avowal of it, even at this late day.
May I trespass on your candor so far as to request you ti) in
form me whether you act in this affair, as his legal adviser and
counsellor, or merely as a friend. I am Yours, &c.
L. De FOREST.
P. S. You will please bear in mind that all my crime, (so far
as I can learn) is that I still insist our books are wrong. And
in doing this, I have neither invaded or violated any body's
rights, property, or character, that I am aware of. Please look
at the conditions of the reference — does that decision deprive
me of all my rights, even if it were a right decision, and made
in conformity to our instructions? L. D. F.

New York, Sept. 14, 1833.
Dear Sir: I acknowledge your letter of the 12 inst., which I re
ceived yesterday.
The note which I addressed to Mrs- De Forest was written at
her request, as a means, I supposed, to partly satisfy you as to
your son's motives. Certainly it was not my object to volun
teer to you any communications of what my advice had been:
for at an early period in this affair my advice was frankly given
to yourself— and its reception, however kind, shewed me how
little it was likely to agree with your views.
In the advice which I give to Wheeler, I neither act profes
sionally nor as his friend, otherwise than as the husband of his
sister and your daughter; and with a sole view of having affairs
lake such a course as to allow oblivion to cure evils which are
by other means incurable.
As to the accounts it was not for me at any time to judge of
thein ; but common sense now dictates to me that they are no
more to be talked of; and if ever this unhappy matter is to
pass off, it will, in my view, onlyjhappen through a forbearance
on all parts from agitating the subjects of your letter, either
orally or in writing. Thinking this course a correct one, I de
cline, with much respect, to enter into any correspondence on
the subjects of your postscript.
1 remain with great
Aflfection and respect
Your Friend and Servant,
DANIEL LORD, Jr.
Mr. De Forest.

New York, Nov. 24f/i, 1833.
Dear Sin: Susan and myself have the pleasure to inform you of
the birth of another son, on Thursday evening, who with the
mother are very comfortable — more so than ever before in simi
lar circumstances. I have had an attack of inflammation in
'.he soft parts about the eyes, which has confined me at home
three days, but from which I now begin to be relieved, being
now first able to resume writing.
We beg you to be assured of our constant and affectionate
remembrance, and we desire to unite with you in thanks to the
Giver of all good for the continued and rich blessings which are
every where so abundantly bestowed on every branch of your
numerous family. I remain with continued respect
And affection,
DANIEL LORD, Jr.
Mr. De Forest.

Bridgeport, 2Gth Nov. 1833.
D. Lord, Jr., Esa — Dear Sir:
Your kind and affectionate letter of the 24th inst. was
received with no ordinary emotions. We join with you both
in thanksgiving to God for this renewed instance of His good
ness—and we pray that this and your other children may live
to be comforts and blessings to their parents and to each other.
We most sincerely reciprocate also all the kind remembrances
which you express towards us, and rejoice that you do unite
with us in thanks to the Giver of all good for the continued
and rich blessings which are every where so abundantly be
stowed on every branch of our numerous family. But, my
dear sir, while with hearts of gratitude we recount all God's
mercies, let us also behold and tremble at his judgments. The
" numerous branches" are indeed all flourishing— but how is it
with the root? A little while ago, and all was pleasant and
prosperous with me! But what is my condition now? A fugi
tive from oppression, injustice and cruelty ! And all for what?
Why, I had the presumption to say our books were wrong —
even after a decision of referees that they were right ! And
this was sufficient in additiim to all the injustice and abuse, I
had suffered before, to pi'oclaim me a deranged man; to deprive
me by force, of all my rights, and drive me from ray office, my
business, and my home, and as a necessary consequence to
break up my once happy family, and destroy that peace and
happiness which once reigned there. And after all, my dear
sir, suppose it should finally prove that the gentlemen referees
were indeed mistaken in the decision which they formed !
Would it not be matter of lasting regret that such a course has
been pursued against me? To show that such a thing is posssi
He, allow nie to hand you an examination which I have made

of the entries and accounts submitted to them, and to request
you to give it a candid investigation ; don't take any thing for
granted. It is a complex and difficult subject, and rendered
doubly so by the incoherent and incomprehensible manner in
which entries are made, and by the frequent declarations in
entries directly contrary to the truth and fact. Let me beg
you not to assume (as others have done) that entries are
right, merely because you do not comprehend and understand
them. Test every entry by the established rules of book-keep
ing and law, and by the rights of parlies and accounts ; and I
am persuaded you will come to a correct conclusion.
You may be surprised that after the part which you say you
have taken in the unhappy affair, 1 should request you to read
it. But you know the confidence I repose, not only in your
candor, but also in your ability to investigate a subject of this
nature, and I well know that no man possesses the power and
influence that you do to bring about an adjustment of this me
lancholy affair. To these among other reasons I am induced
to ask your critical investigation of the subject. After which I
submit to your own sense of justice and propriety to take such
course as your own conviction shall render expedient.
One favor, however, I have to ask ; which is, that if (as is ve
ry possible) you find me wrong in any particular, either in a
matter of fact, principle, or argument, that you would inform
ine of it. With our best love to Susan and all the children
as well as to yourself. I am very truly
Yours, &c,,
L. DE FOREST.

New York, 30th Nov. 1833.
Dear Sir: Your letter of 26th inst., I received yesterday with its ac
companiments. For the letter, the kindness of its contents and
the confidence it expresses, accept my warm thanks and be as
sured of my affectionate remembrance.
Reciprocating your confidence, and dealing with you in all
duty and candor, I take leave to make some remarks which I
feel bound to venture at the risk of displeasing you ; since they
are the reasons why I close forever all communications between
us on the subject of these unhappy accounts. And I mean to
speak with frankness and the freedom which is due to one whose
understanding I have always considered superior.
I liave perused your book, cursorily and hastily as alone was in
my power. The technical part of it, which relates to book-keep
ing, I do not at all comprehend, being wholly unacquainted with
the subject. I therefore form no judgement of my own upon it.
I am incompetent so to de : and if you and the referees and others
concerned cannot agree or convince each other, it is preposter
ous to suppose that I have skill or knowledge to decide. But if

I cannot judge of book-keeping, I can act and judge upon the
ordinary principles of human conduct: and they prove to
me that you au: laboring under egregious delusion and warping
of mind.
The entries you complain of. are made by book-keepers, with
no interests to err. kith no suggestions to them to falsify; and
in the ordinary exercise of their vocation: men of uiiquesticJn-
ed honesty, and whose intentions towards you I never have
heard questioned. They conclude that you are wrong.
Your son, equally interested with yourself, both to have jus
tice and to render it to others, after full discussion and exami
nation, conclude that you are wrong.
The correspondents of your house, whose intefests are af
fected by these entries, take pains to have the matter examined
as far as concerns themselves, and they conclude that you are
wrong. You select a reference of men, not only of skill and experi
ence, but of uncommon excellence both of understanding and of
character, both truly friends to you, one an eld and devoted
friend : they examine the matter, receive all your explanations
patiently, and conclude you to be wrong.
You then consult a lawyer, selected by yourself, with a know
ledge as well of his public and well earned reputation, as of his
independence and acquaintance with the details of book-keep
ing, and of whose fidelity and friendship you cannot doubt: he
examines the subject as your counsel, seeks explanations, sa
tisfies himself, and candidly informs you, that he concludes
you to be wrong.
After all this, you (whose honor never before could have
condescended to a pretence) attempt to put a version on thff
submission, which would make it a fraud upon your son, (who
entered into it, as you knew, in faith of its being final and con
clusive) and seek to continue the controversy, on the ground
that although you are concluded, yet those in relation to whom
the entries are made are not, and therefore although they are sa
tisfied and ask you for no aid to lake care of their interests, and
are as competent as yourself to understand the subject, yet you
continue to agitate the controversy. You make it the demon ef
the day and the vision of the night. You allow it to destroy
your peace of mind ; to inspire you with distrust of your son
and best friends ; ta break up your family, and to cast you int*
the hands of dependents, who have an evident interest to flatter
you, to sayjust so much of truth as meets your views, and Xo
show off your respectable name as one of their submissive ad
herents who look up to them for countenance. Lockwood De
Forest confirmed by J. Bennett, book-keeper and counsellor at
law !
Nay, you proceeded to print a book of fifty-six pages with a vs-
luminoBs appendix, ringing changes on the words « pnncip(e«;
of law ^ book-keeping, and the rights of parties and accounts,
disolosing the accounts of your house, the transactions ot your

forresptiudents, cxposini; yourself to difTiculty, and yniir house
to lilijjation and dishonor, and add to the bnrdi^iis of your son,
who with impaired health and inariequate assisliiiits, is slaving
himself for your benefit. Upon all this I fearlessly conclude
you wrong, and believe that all the world will confirm the judg
ment. My dear sir, all this is the very result which in the interview
we had together in my oflice, at the comraancement of this
controversy, I predicted : that your mind by an exclusive con
templation of these accounts, and by allowing the earnestness
of your leelings to centre upon this subject, would get warped,
so that its conclusions could not be relied on. With this feared
result in view, I from that time advised your son and family,
and have ever continued to do so, to avoid discussing thase ac
counts with you — to oblige you if possible to let them slip into
oblivion. This is the advice which I assumed the tender of. I
am now more than ever assured of its correctness: upon it, I
shall continue to practice, and conformably to it, I now close
for ever all communications on this disastrous topic.
You will perceive by my frankness, & by the reasons address
ed to your understanding, that I respect it, and should not doubt
its conclusions, if it would only take rest from these perplex
ed, harassing and distressing contemplations. There is no
mortification justly to be felt in having been wrong: there is no
impossibility in submitting to an inevitable decision against you,
even if you are not convinced of its correctness. I beg you
therefore, to give up the controversy. I conjure you by the
love we bear you, by the love you bear to us, as you value the
rank in society which you have so long, so honorably, and so
usefully held, and can still fill; as you regard yourdut5ao man
and to God; take rest from this subject. Quit it, consider it
right or wrong, as settled. Elevate your mind to the more con
soling topics of religion : and especially to the peaceful and af
fecting thoughts of your Saviour's love and of God's goodness,
in at least all other things, to you and yours. Cheer us once
more with that happy, steady, and honorable bearing in which
we all delighted, and fram which we all took caurage.
I have written you ardently and strongly ; but I submit it to
you that I have done it in affection and in duty, and that you
cannot take any continuing offence at it— that you will not, in
consequence of my having addressed you as a man of sense
and firmness, capable of being differed from, without offence,
separate yourself from communications with me on any other
topic. If in any other matter I can serve you, aid you, com
fort you, tell me how I may do it. But once, always, and for
ever, I beseech you to abandon these accounts, and all that re
lates to them, burn up your book, efface all the accounts from
every remembrance, and turn your mind to topics worthy of
your understanding, rank and character.
With affection and truth, I am
Your Friend and Servant,
Mr. Db Forest. DANIEL LORD, Jr.

Bridgeport, llth Dec. 1833.
Daniel Lord, jr., Esq. — Dear Sir :
I duly received your extraordinary letter of 20th ult, ac
knowledging receipts of my " examination, &c." I would not
now trouble you with any remarks upon it, except, that silence
on my part, might lead you to believe, lliat I admit the corrects
ness of the various statements you so boldly and coilfidently
make in it— and that I plead guilty to the insinuations and
charges against me which it contains. Perhaps at some future
day you willdo mo thelavor, and yourself the justice, to furnish
the proofs of them. My present purpose is (if possible) to con
vince luy opponents^rsf, that our books are wrong, and that as
they now stand, they never can be legally and correctly, or just
ly settled and closed. To this end 1 sent you my book— you
received it on Friday afternoon, 29th, and your long letter is
dated the next day, 30th November, showing how little time
you had, if ever so disposed, to ascertain the truth or false
hood of any ol the principles maintained, the facts staled, the
arguments used, or the conclusions drawn. I can easily con
ceive, (since I have learned the part you have so unhappily
taken) that it would be painful to you to read my book.
But, dear sir, wheilier you read it or not, others wilt read
it— others will understand it. The question is a plain one
and it is either true or false — our books are either right
or wrong, and that, too. irrespective of the opinion of any
man. They speak for themselves — it is the books them
selves, and they alone which must and will decide the contro
versy. I may be proclaimed a deranged man — I may be forci
bly stripped of all my rights! — I may be charged with having
condescended to sacrifice my honor to mere pretence, and ol at
tempting to commit a fraud on my son— I may boldly and fear
lessly be declared to be wrong on this subject, and threatened
with dangers and difficulties— but after all, great is truth, and I
do trust and also believe, that even in this unequal controversy
it will yet prevail. I am glad that before you wrote me, you
bad read enough to find out how many pages my book contain
ed. But, Mr. Lord, 1 do regret that as a " man of sense and
firmness (as you affirm yourself to be,) and also (I may be
permitted to add) as a man of candor and justice— as a lover of
truth and fairness, nay as a christian, you should have con
sidered it necessary to resort to ridicule as a weapon against all
the errors of principle, fact and argument, which a book of fif
ty-six pages was not sufficient to contain. Have you, indeed,
no better argument than this to prove that I am wrong 1 As,
however, you now acknowledge j'ourself (o be wholly unac
quainted with the technical part ot book-keeping, and that
therefore, you form no judgments of your own upon it; and
also confess that you cannot judge of book-keeping, was it wise
—was it prudent— was it respectful— was it just, to charge me
with ''ritiging changes on the" words "principles of law, and
book-keeping, and the rights of parties and accounts?" Ar<;

these principles, and those rights, indeed, so worthless in your
sighf And am I a fit object of ridicule and contempt, for having
so often appealed to them as indubitable proofs that our books are
wrong ? But after all, Mr. Lord, I flatter myself that yon will
even yet, sooner or later, read the book and understand it too.
As however, it may be some time first, and as I am desirous to
throw all the light 1 can upon the subject to your mind, so that
hereafter, there ma/ be on your part, no excuse on the ground
of ignorance, I beg leave to enclose you a short supplement,
the necessity and propriety of which are explained in it. And,
as you profess to be so " wholly unacquainted" with book-keep
ing yourself, I would respectfully recommend you to call in my
partner, the book-keeper, referees, and the lawyer too, and care
fully, and altogether, thoroughly to examine the matters refered
to in this supplement alone, and if after all this you can give a
satisfactory explanation of this part of the entries referred to,
and prove that it is all actually and truly right, it will go a great
way in persuading me that all the other entries and accounts in
the books are also right— &nd also that my affirmations so often
made, that these books can never be legally and correctly set
tled and closed as they now stand, may indeed be nothing short
of an "egregious delusion." Such a result will also go far to
satisfy me that even on the subject of book-keeping, you are al
so what you affirm to be, " a man of sense and firmness." It
will he proof doubtless even to me that others " understand the
subject as well as I do"— and enable me to give up at once a
controversy which you say I make the " demon of the day and
the vision of the night," nay, Mr. Lord, such a course on your
part, and such a result, will doubtless make it my duty at once
to listen to your earnest entreaty, to '• burn my book"— It may
have the happy effect to bring back my mind, from its " warp-
ings and delusions" to such a sense of solemn duty, trutli and
justice, that I should almost, if not altogether, be constrained
to subscribe to the magnanimous sentiment you meant to incul-
culcate upon me, not, indeed, as you state it, viz., " there is iio
mortification justly to be felt, in having been wrong." No, I will
not do you the injustice to believe you intended to co.mmend
such morality to my adoption— but rather believe you meant
there is none justly to be felt in acknowledging onesself to be
wrong when proved to he so. I should also be constrained to
subscribe to your next proposition, viz: there is no impossibili-^
ty in submitting to an inevitable decision against you." No,
Mr. Lord, these propositions are worthy of adoption by every
ingenuous and candid mind, and especially by those who pro
fess to be christians. But, dear sir, one word more— If I have
indeed, (as you with great apparent tenderness and apprehen
sion for my character, assert) so degraded my " respectable
name," by asking the opinion of "James Bennett, book-keeper
and counsellor at law"— pray, what will you say of my oppo
nents, who, after they knew that I had done so, and just as be
forehand I predicted they would do, endeavored to forestall m«

in obtaining his opinion by inviting him down to our office,
where my son and partner spread our books before him, and
endeav(M-ed to cojii-fnce Aim that they were all right! 9 pity !
pity ! What weapon will next be employed against me ? But,
for the present, with due thanks, and proper sense of obliga
tion fur your kind offer of aid, and readiness to serve and
comfort me "on any other topic," I only add, dear sir, that I
have never to this day been so far lost, to thiit sense of proprie
ty on my part, however valuable your services m/^'/U have been
to me, or to what most Uuly, Idid indeed suppose, you would
certainly conceive to be the only proper, wise, and pruient
course on your part, as to ask for your aid, assistaucu or advice,
in this most unhappy controversy with my son.
With assurance of my best wishes lor the
Welfare of yourself and family,
I am yours, &c.
L. DE FOREST.
Daniel Loro.

Bridgeport, 13th Oct., 1934.
Dear Sir: I had indulged the fond hope, (after hearing that you had
professed yourself a follower of Christ, and united yourself
with the church of which I am a member) that I should now
certainly, so far have a claim on your candor and sense of jus
tice, that on presenting you with the most clear, palpable, and
perfect demonstration, that my partner and other opponents,
together with the referees, and the " distinguished lawyer they
consulted," as well as yourself, have all been totally wrong on
the all important question, submitted to the referees — you
would, so far, pause in the mistaken and unhappy course you
have so pertinaciously, yet blindly pursued, as at least, to look
at those proofs and demonstrations. But, to my grief, I am
compelled to say, I was wholly mistaken. Your letter of 30th
Nov. last, at once dissipated all those fond hopes, and left me, I
fear, but too little ground to expect even now, that you will
yield to the claims which thosedemonstrations and facts, and the
cause of truth and justice so manifestly seem to demand of
you, however certainly and infallibly, it is made to appear that
you are wrong ! No, Mr. Lord, although M'ith so much appa
rent confidence and self complaisancy, you endeavor to sooth me
into an admission that I am all wrong, by an appealto the truly
magnanimous sentiment, that there is "no mortificiition justly
to be felt" in acknowledging oneself to be wrong, when proved
to be so. (I infer you mean this.) Yet, when I recollect, the
spirit you manifested, on the two only occasions, on which /
ever conversed with you on this subject- the evident passion,
which a recital of only a few of the wrongs and abuses, which
I had suffered from my partner, excited in you ; the dictatorial
altitude, the pointed finger, and the authoritative manner in

10
«iA?f/t j/o« made the declaration that "you mus> dissolve with
Wheeler;" and tFpccially, when I cou.sider whai you have
since done, I confess I um almost led lo fear, that neither yoar
own lessons of morality, magnanimity, and even stoicism, which
you have so urgently inculcated upon me — nor the overwhelm
ing positive proofs, which I have put into your hands, and which
show, beyond the possibility of a doubt, that you are wrong,
will induce you to stop and reflect on what you have done !
But, notwithstanding the total and unfeeling disregard which
you have heretofore shown, to my own knowledge and expen-
ence on this subject— notwithstanding tht contempt, and even
ridicule, with which, in your letter, you treat all these facts,
proofs, and demonstrations, which so clearly show, not only
that the decision of the referees, was palpably and grossly
wrong, but that all our books are also absolutely wrong; yet,
happily, there is now brought to light, other new and additional
proof that both are totally wrong ; and which, I cannot but be
lieve, even you, yourself, will admit is conclusive in the case.
Bui before I state these proofs, I beg you first to look attentively
at the two articles of submission — notice what is there declared
to be the real and only question which was submitted— notice
with care, also, the award of the referees going to the same
single and only point — viz: whether the books of each firm, or
any|of the entries and accounts which were submitted, or any of
the accounts connected with them were RIGHT ; or whether
they, '^or any one or more of them' were WRONG. I say,
first consider these things well, and then go to the books of
De Forest & Son, and there see for yourself many of the ver^
errors, which I most plainly and by written statements, point
ed out to the referees as errors, now actually (attempted to be)
corrected in those books ! ! And not by me— no ! so degraded
and unworthy am I, thai even a look at our books is too great a
boon for me ! but by my partner, through a book-keeper he
has kept in our employ, long after he was notified by ine that I
had _/os< all confidence both in his integrity and also in his ca
pacity to keep the books. Here then, is evidence which, one
would suppose, neither the referees, nor the " distinguished"
lawyer they consulted, will hardly have the hardihood to gain
say or controvert, much more my partner and yourself, who
have advised and acted with him.
And now, my dear sir, I ask you " as a man of sense and
firmness," and also as a man of candor truth and justice, what
now becomes of the boasted and triumphant argument, so con
stantly rung in my ears, " you agreed that the decision should
be final," and "you are bound to abide by the decision;" and
the declaration also, which you so confidently make in your
letter, "common sense now dictates to me, that they (the ac
counts) are no more to be talked of." And is it so indeed?
Has such an award as tliis, really such a conclusive, overwhel
ming, and binding effect on me, and on all my rights, and
property ? Bui, i/ indeed ,it has on me I beg to ask you, if it has

11
«iot the same WncKn^ effect on my partner also ? WAothen, I ask
yuu, has violated this award? Let these, and all the numeroi:i
other errors which then existed in the books, and which no
doubt have since been attempted to be corrected on them, an
swer this important question ! And will you still claim that 1
am bound to abide by such a decision as this ! Were these
books and other accounts, indeed, all right? and were they " no
more to be talked of?"
But again, I ask— and beg you to answer it to ynur own con
science, as well as to my deeply injured character, and grossly
violated rights and Interests — and also to the rights and interests
of all the other parlies (who in the same manner you would
make the victims of this unrighteous and disgraceful award,)
if this decision of the referees, was thus absolutely wrongous it
IS now further proved to be by my partner himself, in regard to
the entries and accounts which were submitted to them — pray,
is it not equally wrong in reference to alt other similar entries
and accounts, which cannot fail to be very numerous, which ac
tually then existed in the books at largel Believe me, Mr.
Lord, this question is yet to be answered, and I beg you no long
er to deceive yourself or others, by endeavoring to give such a
construction to this award, as would not only subvert all the sa
cred principles, by which the referees were specifically bound
to decide, but actually convert the award itself into an instru
ment of flagrant injury and injustice. Pray, look at the
award again — read it ! Does it not boldly declare the above
absolute errors (now corrected) to be all right 1 And docs it
not expressly affirm all the other entries in the book, " made on
the same principles as those are" to be all right, also? And are
they, indeed, all rightl And will you still claim that our
books are right, and that such a decision, is binding on me?
And yet, Mr. Lord, regardless of all my experience as a
practical boqk-keeper, and a merchant of more than thirty years
standing— reckless of my rights, interests, and character— and
in a manner most wounding to my feelingB, insulting to my
understanding, and in Iheface ol facts, as plain as the sun in
the heavens, you s[r, voluntarily as you admit, and as unjustly
as unwisely, took sides against me; and with allllie weight and
influence of' your respectable name and charactei , not only gave
currency to the cruel declaration that I was deranged on the
subject of these accounts, but actually advised to deprive me
of the possession and examination of my books, and of all
those rights, so justly held dear and valuable in life ! Sick,
distressed, and heart-broken, indeed [ was ! not, however, on
acccount of the state of our books, but, (as I then assured you,
and all others,) and as I still affirm, on account of the tyranni
cal, unjust, and abusive conduct, of my partner towards me,
and of which, I possess the most abundant and convincing evi
dence. But, oh ! how little did I then suspect, that you was the
adviser and abetter of conduct like this!. And gladly would I
now, for the sake ef truth, justice, and humanity, were it posai-

12
b!e, forever obliterate the remembrance of it from my mind.
But the sufferings I have endured forbid it. And, besides, you
have yourself, down to the present moment, furnished, but too
painful evidence, that you still persist in your unwanantable
course and cruel advice !
But, Mr. Lord, have you not already done enongh ? and is it
not time for you to pause, and reflect on the part you have acted
through all these painful and distressing scenes? You will not
fail to remember that your whole conduct and advice, has been
founded entirely, and only on the ground, that the decision of
the referees v/asright, and that our books were all right. And
you will also bear in mind, that the only question submitted to
the refferees; and the only one that now is, or that ever was, of
thele^t importance to me, and to all other parties to be deter-
mineiraright is — whether the books as they then stood, were
right or not? And whether it is in the very nature of things,
even possible that they can ever be settled right, as they then
stood or now stand ? That they cannot, I have constantly af
firmed and maintained ; and ever shall, at all hazards, as|long as I
have life and means, endeavor to maintain, whatever combina
tions of ignorance, prejudice, or even malice, may be formed
against me. You may boast the opinions of book-keeper, part
ner, referees, and the ''distinguished lawyer" they consulted;
and on the strength of these delusive and utterly groundless
supports, " fearlessly" bring yourself to the "conclusion" that I
am "wrong;" and vainly flatter yourself " that all the world
will confirm the j udgment." Nay, you may continue to charge
me with " laboring under egregious delusion, and warping of
mind" on this subject; and insolently accuse me of sacrificing
my " honor" to mere " pretence." But to all these boasted
opinions — your own fearless conclusion, and to your superaded,
most insulting and contemptible insinuations and accusations, 1
would here, again, just simply refer you to the inevitable sealol
utter falsity and absurdity, which my partner himself, has now
put upon all these opinions and your own charges and conclii-
Bions, by entries since made upon our books, expressly to cor
rect the very errors, which I then, not only affirmed, but proved
ta exist in them ! And be assured our books will further dis
close, on examination, many, very many, more entries, which
have since been made in them, to correct other errors, which
then existed in them !
But, pray, allow me here, just to ask you, ij, as you affirm,
the " version'' which I "attempt to put upon the submission,"
would indeed, " make it a fraud upon my son ;" because he
" entered into it in faith of Us being final and conclusive."
Pray, do not these correcting entries themselves, now, conclu
sively prove that he has himself Dto/a^ed that faith? And also,
according to your affirmation, not only prove, but actually, and
inevitably /ia; that /raud upon him? You may, if you please, an
swer this question to him. For myself, I have only to say, the
charge never had any terrors to me, whatever bearing it may
yet have, on him or yourself.

13
And tins, sir, is one, among all the other, equally cogent
"reasons" which you so kindly and so confidently "address to
my understanding" to persuade me to give up this controversy;
and sir, it is arguments, just likethese, v/hich, no doubt, led you
to make the fearful ' prediction' which you boastinglv say yon
did, at your office, hut which you will excuse me for saying /
never heard, " that my mind by an exclusive contemphition of
these acrouius, would get warped, so that its conclusions could
not be relied on." And uliicli, also led you, so unwisely, and
unjustly, to take the unhappy and disastrous course which you
have done !
When I consider the unlimited influence which your advice
and support would have upon my son, as well as on others who
have gone with him, it is no longer a mystery to me that he,
or they, were ready to adopt any measures which you should
recommend ; and I can now, to iny ow>n mind at least, easily
account, not only for the award itself, and the subsequent most
extraordinary conduct of both the referees and the "distinguish
ed" lawyer they consulted, but also for the unjust, illegal, and
most unwanantable treatment of my partner towards me!
And now, Mr. Lord, in view of all the former facts and de-.
monstrations, which I have, heretofore laid before you, but
which you have unhappily, so disdainfully disregarded ; and
in view of this new, yet, o{ itself alone most infallible proof,
that I have been wholly right, and that you and all my other
opponents, have been wholly wrong, in this unhappy controver
sy, from beginning to end! will you not pause? Is it not
lime for you to stop in your unjust and most injurious course
towards me ? Is it in your nature as a man— is it consistent,
right or just, as a prominent member of my, once happy, fami
ly, and especially as a christian, and member of the same
church with me, any longer to persist in a course so unnatural,
so unreasonable, and so unjust ; and which, if persisted in, is
sure to plunge not only nie and my dear wife, but also my part
ner, and other branches of my family, in still deeper misery
and distress! Is it not already enough, that through your un
wise and unjustifiable interference; and by your ill-judged and
unwarrantable ' advice,' all my worldly prospects have been
prostrated — the peace and harmony of my once united and
happy family destroyed— and myself, my character, and my
Nearest rights, made the victims of gross error, injustice, and
cruel abuse 1
My letter to you, of 26th Nov. last, explains the reasons, why
I then addressed you. It was because I then had so much con
fidence in your candor and justice, and also in your ability to
investigate, and from facts correctly to decide, who was right
and who was icrowg in this melancholy controversy ; and also,
because I was fully sensible, as I still am, that no man possess
ed the power and influence you did, to bring about an adjust
ment of it.
But tlie result of that effort on my part, too painfully proves,

14
how much 1 was disappointed in the hopes I then cherished !
And, now, with all the multiplied additional proofs, which
niy partner himself has now furnished, by the numerous cor
recting entries, since made in our books, that from beainning
to end of this controversy you have been acting on totally /oise
and mistaken grounds- 1 say, with all these additional and
undeniable proofs, now standing forth as recorded in our books,
it yet remains to be seen, whether you will even now, listen to
the demands of conscience, truth, justice, and that religion
which you profess : and, remembering the noble sentiment you
so properly commended to me— viz : "there is no mortifica
tion justly to be felt, in acknowledging yourself to be^wrong,
when proved to be so !" at once retract a course of conduct,
fraught with such cruel, heartrending, and disastrous conse
quences, as yours towards me has been. Yours, &c.
L. DE FOREST.

New York, IGth Oct., 1834.
Dear Sir: I acknowledge the receipt of your letter of 13th inst.,
and have carefully read it
Regreting very much the view you take of the cause of
your distresses, and especially the feelings you exhibit towards
me, 1 shall trust to time and events, finally to receive justice at
your hands. At present I will only say that you much mis
take, if you suppose me influenced, or to have been influenced
by other sentiments than regard and affection for yourself, and
your family.
As to the subject of your accounts, I would desire that it
might not be ill-received by you, if I say, that I adhere to my
determination not to enter into any discussions on the subject
of your letter; not conceiving the possibility of any useful re
sult to be derived from them. Certainly none cau be, under
the views you take of my motives and conduct.
Presenting my affectionate lemernbrance to Mrs. De Forest,
I remain your Friend
And Servant.
DANIEL LORD, Jr.
Mb. De Forest.

15 Bridgeport, 24th Nov. 1334.
Da.mel Lord, Jr., Esa.— Dear Sir:
I duly received yours of the 16th October last, and note
ist contents. It is, indeed, deeply to be regreted, that after all
¦the solemn appeals, which were made to you in my last letter,
you should still manifest the same obstinate determination, to
shut your eyes and ears against all the claims of truth, facts,
and arguments, to close every avenue of your mind against
any and every consideration, which I might address to you, to
convince you of your error and delusion ; and, although, ar
rested by a manifestation of Providence, signal as that which
arrested the prophet, when on his willing way to curse Israel,
the dumb ass, being made to speak with man's voice, rebuked
the madness of the prophet.
Not less manifest, as seems to me, is the hand of God in this
case, in making the very man, who had been from the first, the
ready and eager agent to execute all your secret counsels and
advice against me, now, by the mysterious and over ruling Pro
vidence of God, made the very instrument, to furnish the most
overwhelming condemnation upon all your opinions, and on the
whole course of your conduct towards me. Yet, in defiance,
as it were, of all this, you nevertheless, sullenly and obstinately,
"adhere" to your former determination, not to allow the light
of truth, fact, or reason, lo have any place in your mind,
thoughts or reflections. But, oh, sir ! how different were the
feelings of Saul of Tarsus, when by a light from heaven, he
was smitten blind to the earth, and accosted by the voice of his
Saviour, 'Saul, Saul, why persecntest thou me?" He did not
sullenly reply, I " adhere" to my determination to persecute
these poor Christians — he did not throw out insinuations that
they had. done him great injustice in the feelings they had ex
pressed towards him. No, nothing of all this, had place for a
moment in the mind of Saul— but under the deepest conviction
of his own guilt, he cries out in the agony of his soul "Lord,
what wilt thou have me to do ?"
Ana, now, sir, as. you appear to be entirely insensible to all
the claims I have heretofore made upon you, both as a man and
a christian, as well as to the true character of your whole
course of conduct towards me— it becomes my duty to myself,
as well as to you, and to an abused community, to examine a
little further into the secret counsel and advice with which
you have so voluntarilv and liberally aided ray partner in his
cruel and unjust conduct and measures against me. My mate
rials are but scanty, it is true, but being furnished by yourself,
I trust the authority of them will not be disputed by you.
You say you advised him (Wheeler) not to bargain, to sell
his own, or buy out his father's interest." Here then, for the first
time, we have the secret of his mysterious and contemptuous
treatment to me in the two following cases, the mere outlines of
which I shall here state : He made overtures to buy me out,
through Mr. Downer— I instructed Mr. Downer to inform hinj

16
that it was totally useless lo make me any offer for my interest,.
except it was an offer of a round sum of so much money, and
a complete indemnity,' &c. This, through .Mr. Downer, he
promised to make me, and also confirmed it by notes he wrote
me. He kept our book-keeper at work, drawing off", and sta
ting accoiints for him nearly a fortnight, and then abrubtly
turned round and utterly refused to make the offer he had pro
mised ! thus contemptuously violating his promise tome. He
did, indeed, make me other offers, of which one of your letters
affords the most conclusive proof that your secret counsels and
advice dictated them, & to enable me to decide upon these offers,
understandingly I applied for a sight of the accounts which had
been drawn off for him, and he said he would give them to me ;
but in five minutes after, he refusad. I urged upon him the rea
son and justice of my right to see them, and particularly the
promise he had just made; and he again said I should have
them. He went into the other office, and in a few minutes came
back, and with a clenched fist, and vehement motion of the arm,
{¦aid "Fatheryou shan't have the accounts." Here then, again,
did he twice in the course of twenty minutes violate his so
lemn promises lo me. And do we seek for the cause of such
conduct on his part? it is ,io he found in the advice of his coun
seller, who says in one of his letters "I have always advised
him (Wheeler) not lo enter into any further discussion of the
disputed cccounts, nor to facilitate it on the part of his father."
The construction which lie so naturally put upon this advice,
had already been fully exemplified by his forcibly locking
up our books, and depriving me of even a sight of them down
to the present moment.
In one of your letters you say, "at an early period of this
affair, my advice was frankly given to yourself." Yes, sir, and
that advice and the manner in which it was communicated to
me, I have heretofore remarked upon — I therefore, only add
here, that it fully coincided with tl.e views of my partner, who
for a long time previous, had used every expedient to coax or
drive me out of the concern, and take the whole of it to himself.
At one time his argument would be, ' Falheryou have property
enough, why do you want to bother yourself with business any
longer" — at another lime, he proposed that he would give me so
much for all my interest in the concern, with ample indemnity ;
«r he would take the same from me. He followed me up with
this proposition for near a month, insisting on its fairness, and
declaring we could not go on any longer together— he urged his
mother lo pursuade me to do one or ihe other ; and I accordingly
closed with him on his own proposals, by giving him formal
notice by a letter, that I accepted the terms he had offered,
and would t»ke his interests in the concern on the same terms
he had offered toltake mine, giving him the same security and in
demnity. He received this acceptance of his proposals at half
past ten, A. M.— went off lo a horse race, and the next day I
received from him a most comlemptuous and insulting letter

17
>;ii which, he says, ' I have only to remark, that from the tenor of
tills, (my letter accepting his proposals) as well as your other
communications, that no arrangement is even probable, and
that a continuance of such a correspondence can be of no be
nefit; I shall therefore, decline it altogether, and abandon the
idea of any sale or purchase between us.' It would indeed, here
seem, that there must have been some more than ordinary
cause, for such a recklsss indifference to his own honor and
character, as well as contemptuous disregard ol all my undeni
able claims upon him to fulfil his engagements to me. And
you, sir, have at length explained ihe mystery. In one of your
letters you say ' I advised him not to bargain, to sell his own,
or buyout his father's interests.' Here then, we see thepotenr
cy, and. overwhelming influence o[ that counsel and advice,
which, as the 'man who married my daughter,' you had from
the first, secretly and voluntarily imparled to him. 1 say se
cretly, because in one of your letters you say, ' certainly it was
not my object lo volunteer to you, any communicationsof what
my advice had been.' Fortified by the advice and instructions
of such a counsellor, no considerations of what was due to his
own solemn engagements, to his own honor and character, or
to my claims upon his word and promises, or to those common
principles of deference and respect, which is due to every man
of ordinary respectability, and much more to me, as an aged
father, and the senior partner in our concern, was sufficient to
deter him from a reckless violation of all his promises, and of
all those honorable principles, which even the common ma.ss of
mankind, and especially every merchant of any respectability,
so highly, and so justly appreciate and value.
And here, sir, I take the occasion to say, that I am fully
aware of the no less mighty influence and effect which the
weight of your highly respectable character, and the voluntary
and unquallified opinions which you have not hesitated, on all
occasions, boldly to express yourself, and which has been the
chief argument in ihe mouths of all my opponents, lo prove
me to be wrong, must naturally have upon the minds of an
abused and misled community, and that this impression will
continue to exist, until by the light of truth that community
shall be disabused by a full disclosure of all the facts in the
ease. Bui, sir, lamentable and unjust as this most unnatural
combination against me has been, yet my trust and confidence,
ever has been, and still is in the truth, and in the God of truth;
and here I shall endeavor firmly to maintain myself, as long as
¦ I have life and breath left. Go on then in your unjust career,
bring all the weight of your highly estimated character and
influence, to bear upon me, and do all in your power to keep
me as degraded, unhappy and miserable, as your opinions, in
fluence, and character, have heretofore so successfully contribu
ted to render me.
But, sir, in the meantime allow me, as a deeply injured Chris
tian brother, to commend you iniprayer to that Saviour, before

18
whoso judgment seat we must shortly both together meet, and
moat kindly and affectionately to entreat you, occasionally lo
take your assembly's catechism, and carefully and prayerfully
read the ninth commandment, what it requires, and what it for
bids; and rriay God in his infinite mercy give you a full con
ception of its moral as well as spiritual import. But I am di
gressing, and will return to a further examination of your state
ments and assertions. You say in one of your letters, "the
note v/hich I addressed to Mrs. De Forest, was written at her
request, as a means, as I supposed, to partly satisfy you, as to
your son's motives." And, pray, what have 1 ever said about
bis motives?
Besides, in turning back to that letter, it is not a little singular,
to observe, that it is made up entirely of statements of what
your own counsel and advice to him had been, and not a single
word about his motives is seen in it from beginning to end !
Nor is it less singular and extraordinary, whatever his motives
might have been, that such was the mighty infiuence of this
very advice upon him, that, as I think I have already abundant
ly shown, he no doubt made it the very ground of those reck
less and dishonorable violations of his promises and engage
ments, which I have just stated.
It is true that both he, and his particular friends have contin
ually insulted me, by pleading, the purity of his motives, as a
full justification of all the insults, injuries, and injustice, which
he had heaped upon me; arid this, too, while he was constantly
repeating, and increasing upon me the same abuses and inju
ries. And it is also equally true, that under such circumstances,
I could only consider such arguments, as adding insult to inju
ry. And I here lake occasion lo remark, that no professions of
good motives, or of affection and esteem for rae and my fami
ly, will ever have any other effect on my mind, and feehngs,
while the party making them, is continually repeating and in
creasing his acts of violence, and injustice towards me. In one
of your letters you say, our book-keepers are " men of unques
tioned honesty, and whose intentions towards you I never heard
questioned — they conclude you are wrong." And pray, sir, on
what authority is it, that you assume the conservatorship of my
rights and opinions, in reference to my book-keepers, by such
an affirmation as the first ? Allow me to say, that in a case like
this, I protest against the right of any man, lo judge for me —
and, as for the second, suppose you never had heard 'their in
tentions towards me questioned,' does that prove that I had no
right to question them, and that I never did question them ?
As to your third affirmation I do not doubt that both Burrill &
Thomas may have told you verbally Ihat I was wrong. But,
sir, at the very time, you made this declaration to me, you had
in your hands, a number of certiflAtes. signed b^ each of them,
respectively, originals of which I hold, in which, both in prin
ciple and by admitted facts, they both acknowledge our books
to be grossly wrong ! And, yet, sir, you make the opinions of

19
these men, your authorit}^ in part, publicly lo pronounce rae
to be wrong, and lo authorise all my opponents, and others,
to quote your opinion, and to avail themselves of all the weight
of your highly respectable name and character, to prove that I
am wrong.
Again, you say that my son, ' after full discussion and exami
nation, concludes that you are wrong.' And where, pray, is
your authority for the affirmation that he had examined these
entries and accounts, does he tell you any such thing? So
far from this he never pretended to know any thing about
book-keeping, and with all the efforts in my power, I never
could get him lo listen to my remarks on these accounts, or even
to took at any of the statements of palpable errors, which I
have made, though urged upon him with the greatest earnest
ness. Moreover, long before the'question was submitted to the re
ferees, he had heard Burrill acknowledge verbally over and
over again, that the books were " wrong in toto," when consi
dered separately, as they ever must be.
Again, you say " the cprrespondents of your house, whose
interests are effected by these entries, take pains to have the
matter examined as far as concerns themselves, and they con
clude that you are wrong." Allow me here to say, that so far
from there beingajparticle of foundation forthat partoflhe above
declaration which relates to the examination of those entries,
I affirm that no one of our correspondents except Capt. Mon
son personally, and Monson, De Forest & Son, had any con
nection whatever, with these entries— and on the 15th July,
1833, near eighteen months after this controversy began, he
writes me as follows: •' I determined lo call on some person in
whom I had confidence, lo aid rae in the examination of your
accounts, but I have not yet found time to do it, neither is it
possible that I shall very soon."
Again, on the 20lh January, 1834, at the hctiuseof Mr. Down
er, and in the presence of my wife, I submitted the following
questions to Mr. Monson , in writing— viz : " have you ever had a
book-keeper, to examine either of the above mentioned accounts
(his private account, an^ those of Monson, De Forest & Son,)
since they were first rendered to you down to this day ;" to
which he answered, he had had his private account examined
by Mr. Burrill, and no one else, but not the account of Mon
son, De Forest & Son." And to show further, how utterly ig
norant he must necessarily have been, as to any personal
knowledge of the state of his accounts with either of our firms,
I would just ask you to notice his answers lo the following
questions put to him in writing at the same time— viz:
" Have you ever had an account of sales rendered you by
either or both firms of De Forest & Son— of any sales of pro
perty by either firm, for account of Monson, De Forest & Son,
down to this day!" To which he replied "It strikes mc I have
not."

20
Again, " have you ever lo this- day rendered your account,
as agent abroad, for Monson, De Forest & Son, to either
firm of De Forest & Son ?" To which he replied, " no,
I have not." Here, then, is another specimen of the
gross delusion, into which you have so eagerly and vo
luntarily allowed yourself lo be drawn, irt your unwise and
mistaken zeal to support my partner in his illegal and unjust
conduct towards me; and lo maintain and defend the unhappy
counsels and advice, which from the first, you have so unwise
ly, yet voluntarily imparled to him, as well as the opinions
which you have yourself publicly and openly expressed, and
authorized others also to express, that I was wholly wrong; and
that our books were all right. But, sir, you may still say that
other correspondents of our two firms, have examined the ac
counts rendered them, and that they "conclude that I am
wrong." To this I reply, that the correctness of their accounts
is yet lo be tested, and I hesitate not to say, that when I shall be
allowed (as I trust I may yet be) to examine those accounts, I
shall be able to point out many, very many errors in them, in
reference not only to those parlies themselves, but more still,
in reference to the two firms, with which they are connected.
But, again, you say, " you select a reference of men,
not only of skill and experience, but of uncommon excellence,
&c. &c., they receive all your explanations patiently, and con
clude you to be wrong." That at the time these gentlemen
were selected as referees, they possessed all the character, skill,
knowledge, and experience, in reference to the simple question
submitted to thera, which you here ascribe to them, I freely ac
knowledge I then fully believed. But when I came to see, that
in violation of the express terms and conditions by which, in
the mutual instructions of my partner aud myself, they were
strictly an unequivocally bound to decide the question submit
ted to them ; they had not only departed from those express
instructions, but im the very face of them, and of many abso
lute errors in fact, and many others in principle, statements
of which I laid bofore thera in writing, and which were made
so plain and undeniable, that it is believed, no merchant
or book-keeper, who should carefully examine them, would
so far disgrace himself as to attempt to dispute or disprove
them, I was compelled to change my opinion. And yet, sir,, it
is this award, which you have constantly affirmed lo be in
evitably binding on me, and on all my rights and property.
It is on the opinions of these gentlemen referees, and that ol
others equally absurd and unjust, that you have avowedly form
ed your own, and made the ground of all your secret counsel
and advice to my partner, and all your unwise and disastrous
conduct towards me.
But, you say, "they received all my explanations patiently.
I presume you mean by this declaration, that they gave me full
opportunity to come before them and explain the statements I
had made to them, and the facts as they stood on the face of

21
the books. Well, sir, a few facts will test the eorrectness of this
declaration on your part, and possibly serve to open your eyes
to the extraordiiiary conduct of these gentlemen towards me.
These facts, 1 trnsi, the gentlemen will nol dispute! and besides
I affirm, that from first to last, I never saw those gentlemen
toaeihcr on this sunjoct, except on a single occasion, when
they notified us, thai they should be at our office tin a certain
evening at 8 o'clock, for the purpose of examining the origi
nal transfer entries on the books, they were there perhaps an
hour, most of which lime was taken up by them, in question
ing our book-keeper, and from the questions put t<i hira I be
came quite satisfied that they had assumed ihe same ridiculous
principle, on which Burrill and 'J'homas had carried on the
business and accounts of these Iwd firms — viz: that they were
both one and the same concern. Alarmed at such a disclosure,
of sentiments, s» utterly repugnant to. truth and fact, and of
every principle of book-keeping, law, and the rights of parties
and accounts, as well as the plain and distinct recognition in
the two articles of submission of facts and principles, directly
at variance with them as most emphatically slated in those arti
cles, and mulually subscribed to, both by itiy partner and myself.
I immediately addressed two letiers to them, under the dates of
29ih & 30lh March 1833, (see ps. of my book, 13 & 15,) in which
I earnestly pressed upon their consideration, this all important
tact ; and entreated them, in case the facts I had stated, did not
satisfy thera that they are two separate and distinct firms, "thai
they would give me an opportunity further to explain, and to
present my own affirmation on oath," Ihat the facta were as!
had slated. No intimation, however, was given, rae, that they
were not satisfied,, and of course I never went before them, and
three days afterwards they published their memorable award.
So that, from first to last, I never had an oppflrtunity, person
ally, to offer them any explanations, of any of the errors in fact,-
which I had laid/before them, or of any of the grossly errone
ous principles oflbook-keeping and law, which they themselves
adopted in the detcifion which they made. \
What a comment this, upon your unqualified declaration,
that " they received my explanations patiently." But, sir, this
was only. the mere prelude, to what was yet to, come. The
case was afterwards, by mutual consent,'opened anew, and
counsel mutually employed for them to consult. And before
their second award was published, I called on both the gentle
men, and earnestly solicited the privilege of coming before
them in person, and of explaining the gross .errors into which
they had fallen in making their award. They both readily
agreed to give rae the opportanity, and after two interviews
with each of them, it was agreed between us, to meet some eve
ning at the house of Mr. BoUes ; in the mean time, I t«ld them
I wanted to obtain the opinion of Bennett on some of the
points, that in case I was wrong, he might put me right, and if

22
¦t-ight, that I might have the benefit of his opinion to convince
them that they were wrong. Not long after the^-e doubly repeat
ed pledges were made lo me by these gentlemen, to my ulter :;s-
tonishinent they recklessfy violated those solemn plef!?es by en
closing t(j Mr Foot their second award, without giving me an op
portunity tosaya single word, in which they reaffirm, and con
firm, the first in all its length and breadth ; and at the close of it
say, "Mr. L. De Forest's impression in regard lo them, (the en
tries, accounts and books,) are wholly erroneous:'" Shortly af
ter this, accompanied by Mr. Downer, I called upon Mr. Lord,
and asked- him how it was possible, they could \io!aie the re
peated pledges they had given me, to afford me an opportunity
in person, to explain to them the errors exisiing in the ac
count's, -and particularly that no such account as the one irans-
lered, existed in the books at all !- To which he simply replied,
that he should never alter his opinion on the subject, and, i here-
¦fore, he considered it useless to agitate the subject any further.
And pray, sir, does nollhis conduct on their part, afford a most se
vere and cutting rebuke, 10 the declarations with which you so
confidently bear down upon me, that " they received all my ex
planations patiently?" But, sir, there is one most striking cir
cumstance which served greatly to aggravate this ungenerous
and unwarrantable act of the referees, in as much as it showed
10 my mind the most decisive proof of co-operation with my
partner, on their part, in considering and treating me, as a de
ranged man,. and of a total disregard of all my just rights in
th'ecase submitted to them. That circumstance was, that on
the very day, that the referees-thus published their second
award, my partner look from rae our books, and locked thera
up, thereby forcibly depriving me of even a look at them, from
that day to this!
How far your counsel and advice was or was not put in re
quisition in these most extraordinary transactions, others, as
well as I can judge.
I am aware that you say "his taking back the books, you did
not know till he had done it." But, sir, was it net the very
thing intended in the advice you had from first to last given
him? How could he prevent my " facilities" in examining
" these accounts" but by depriving toe of the use of our books?
Why, then, now endeavor to avoid the responsibility of an act,
which but for your adviee, it is very manifest, my partner would
never have dared to have attempted. And pray, sir, what man
possessing the least feeling, but would be driven almost lo mad
ness and despair, by such treatment as this, from both my part
ner and the referees ?
I am now through with a brief outline of the extraordinary
conduct of the' -referees towards me, and whatever your opi
nion, regarding their conduct may have been, or still may be,
I shall ifeel quite content to submit 'the whole question to the
decision of an enlightened mercantile community, and all hon
orable men.

9*^^o
I have ni.w a few wiirds lo say in reference to the bold' and
-confident affirmations which you so freely make in regard to
the distinguished lawyer of whom you speak.
Of him him you say, " you then consult a lawyer selected
by yourself, with a knowledge, as well of his public and well
earned reputation, as of his independence, and acquaintancs
with the details tif book-keeping, and of whose friendship and
fidelity you cannot doubt; he examines the subject as your
counsel, seeks explanations, satisfies himself, and candidly in
forms you that he concludes you to be wrong."
The propriety and correctness of all these bold and confident
declarations on yotir part will be best tested by a brief and sim
ple- statement of what his real conduct iiV the case has been: I
remark, then, that when it was agreed that the case should be
opened anew, and that the referees should review this matter
under the instruction of counsel, it was mulually agreed be
tween my partner a-nd myself, that Mr. Foot shoiild be their
counsellor. , ,
As this arrangement to open the case anew, was made be
tween my partner and Mr. f'oo?, arid as Mr. Foot told me,
when he first made it known to me, that it was put by ray part
ner, on the sole condition that 1 should makea visit of two weeks
to Bridgeport— -I assented to that condition. But before leaving,
I sent for Mr. Foot to come and see rae, when! told hiiii that be
fore Iwent, I wanted him lo give mean opportunity to explain
my views of these accounts, and the various statements of palpa
ble errors in them, which hadbeen laid before the referees— 710
which he replied in substance as follows : " I am employe^ as
counsel by you arid yoiir son, lo advise and instruct the're-
ferees'— now if I first have a consultation with you', my opinion
will naturally nol have near as much influence on them as it
otherwise would." I at Srice saw and admitted the force f>f his
remarks, and said to him, if you will give me your word that
you will not make known your opinion in the case until I re
turn, and until I have had an opportunity lo explain thein lo
you, I will go away satisfied, to all which he fully assent,ed.
But you can judge of my surprize, vi'heri on my return, ;il-
iTiost the first salutation from my partner was, ha! your o'wa
lawyer says you are wrong, and that our bonks are all
right ! and this expressed too, in th^raost taunting and idftiltirig
manner. "Vou can ask this honorable gentleman what his, reply to me
was,, when I asked him how he could tr^at me in such a man
ner.' Notwithstanding all this 1 afterwards enclosed him a re
taining fee of ^100,' in- allconfroversiss in which'/ then was
or hereafter might be involved.
I now flattered' myself that 1 had such a hold upon him, as
that he could not possibly refuse mean opportunity to go into
athorough examination of these entries and accounts, but to
my utter Astonishment and overwhelming mortification aftt'r

24
two or three intfTectnarl attempts to bring him to ihe ta.sk, witH
the exception of about ten minutes ence at ray house, he ut
terly refused lo go.into any examination of these accounts; al
leging as a reason that, it would injure my health — to which
I replied, that I had employed him as legal counsel, and not as
a, physician ; nor did I waul his advice as such ; and urged up
on him his duly to attend to my requests, but all to no pur
pose. A few days afterwards constdering that he had acted as mu
tual counsel before the. referees, for which it was but just, the
firm should pay him ; and that as he had not only done nothing
forme, but actually refused lo act_/or me at all, I addressed him
a note, requesting his bill for his services before the referees.
This note he, treated with utter contempt, not even condescend
ing to notice it at all. A few days afterwards I met him in the
street, and again requested him to give me his bill in that case,
when he contemptuously replied, Mr. De Forest lam satisfied,
and abruptly turned away and left me.
These facts, substantially, that gentleman I trust, will hot
presume lo deny. And this, sir, is the "lawyer" whom you
arrogantly affirm 1 "consulted" and whom you say " examined
the subject as my counsel" and " vyho seeks explanations" (from
me of course you mustmeanjand "of whose friendship and fide
lity," you arrogantly affirm, "7 cannot doubt/' But, sir, allow
rae to ask, where is the person of any respectability, possessing a
proper sense, of correct conduct and honorable dealing,who afters
reading these few facts, can forbear with me, lo express their ut
ter contempt and execration at conduct like this ?
But, sir, it isjiworthy of remark, that with all my prac
tical experienee,\as a. book-keeper and merchant, with all the
explanations our book-keeper could afford me, I had previ
ously spent more than a month, in investigating these entries
and accounts ; and though I succeeded in ferreting out from
the mass of incoherent, inconsistent, irreconcilable, and nume
rous utterly contradictory and untrue entries, which abound in
thera ; many of the gross and palpable errors which exist
ed in them; yet, it appears, by, the letters of that gentle
man, who, himself, assured me he understood book-keeping
thoroughly, that three short hours was abundantly sufficient
time for him., to investigate all these voluminous manuscript ac
counts, all my letters, and all the written statements of errors,
which had been laid before the rcterees — to bring his own mind
to the desirable and happy " conclusion" that Iwas all wrong,
and that our books were all right. And, here, allow me lo say
it appears, to me that such arrogant pretensions, such reck-;
less disregard of facts, such contemptuous inattention to the
many written statements, of palpable and undeniable errors
which .were put into his hands lo aid and assist him in his coun
sel and, instructions to the referees; uch disgraceful igno.
ranee of the whole subject, on which he undertook to advise

25
and instruct them, can t9 my mind only bs parralleled, by tlis
overwhelming condemnation of all his opinions, which is mani
fest nol only on the face of these entries and accounts, and by
written sialeinents then laid before him, but which are now
fully confirmed by numerous entries since made: in our books.
And ninv, just compare the. conduct of this gentleman with the
facts which you have so boldty affirmed, and your decl-aratiou
that '• he examines the subject, seeks explanations, satisfies
himself, and candidly informs you that he coiKiudes you In be
wrong?" No comment seems to be nece-fsary here. Aud yet
sir, it is (in the opinion of this gentleman, and on th.itof others
equally untenable and groundless, th;it you have avowedly form
ed your own, and made the groiuid of allyour ungenerous and
unjust conduct towards me.
And would you, sir, be willing to be tried and condemned
on such principles, and such testimony as these, would you
consider it fair and just, at an advanced age, to be striplof your
hard earned reputation and good name, by being proclaimed a
deranged man on such testimony as this— and that loo, by the
members of your own family; and merely becaiise you insist
ed your books were wrong, when beyond the possibility of a
doubt, you knew they were so, and produced undeniable facts
to prove it ? I trust, sir, if put to the test, no man living, sooner
l^an yourself, would be roused lo horror and indignation at
such an attempt to destroy you, and especially on such princi
ples and such testimony.
Having now gone through with a brief sketch pf the conduct
towards me, of all the gentlemen whose opinions and spe
cial conduct, you with so much ardor and apparent triumph,
and with such entire self complacency have quoted against
rae, as unanswerable and undeniable proofs that I am all
wrong, and that you and all ray other opponents are all right ;
you will now allow me to offer a few remarks in regard lo
your own conduc'i towards me. It is necessary, however, first lo
state that, for near two months previous to ray sending' for you,
I had been the daily victim of abuse and insult from my part
ner because I contended with Burrill that our books were
wrong; and to such an extent was his conduct towards me
carried, that I was at lehgth prostrated on a bed of ^ckness —
my constitution shattered— my whole nervous system agitated
and deranged, and my heart broken within me. In this situa
tion, and dovibling whether I should survive the wretchedness
and misery into which my son's conduct had plunged me, I
sent for you and Baldwin, as I have before stated, expreasly to
let you know, in case I should be taken away, what was the
real cause Of all the misery and distress which I had suffered.
I felt impelled to this step, from the fact that my partner had
openly and publicly proclaimed me to be deranged, on the sub
ject of our accounts, often telling me to my face that I could
not foot up the plainest sum in addition— thus attempting to

20
smother my complaints against him, by setting upsufh a charge
us this, and by increasing his acts of violence, lyi'nnny, mid
absu&e, to -drive rae into despair, and then lo make use of the
very misery and distres'; he had thus nccasioneri. lo prove tfiat
I was so! And, sir, the manifest tola! disbelief with which you
received my statement of my son's conduci, affords to my mind
now, the mo.st convincing proof„^hat you had even then, with
your whole soul, entered into all his feelings and vie,u-s, and
through your unlimited influence over him, and by your secret
counsels and advice, had been the cause of all the cruel and
unjust measures he had adopted towards me, and that you had
unhesitatingly joined with him in proclaiming me a deranged
man on the subject of these accounts ! And, sir, afier reading
your letter, of 30tli Nov. 1833, no one, it would seem, can doubt
the spirit, temper, and most ardent zeal, v.;ith which, from the
very first, you have not only voluntarily, but eagerly, Ihrust
yourself into this unhappy controversy, taking sides with my
partner against me. And, where now, let me ask, is j'our evi
dence of my derangement of mind, on the subject of these ac
counts? Is it to be found in the questions in writing which I
put lo Burrill, while under the constant and overbearing abuse
and insult of my partner? Is it in the various letters written to
the referees, and on the numerous written statements of errors,
which I had laid before them ? Is it to be found in the infallible,
and inevitable seal of condemnation, now put upon all the
opinions of all my opponents including yourself, by the correc
tions that have since been made in our books, oUhe very errors
I had pointed out ? And do you still flatter yourself that you
can, finally fix upon me, the fact of " egregious delusion and
warping of mind" on ihe subject of these accounts, after all the
facts in the case shall be understood ?
Broken hearted, distressed and miserable, indeed I was, but
not on account of the stale of our books. No ! never for a mo
ment, had I a particle of doubt of the fact, that the books were
all wrong, any more than I had of my existence. I knew be
yond the possibility of a doubt, that on the very face of thera,
they were wrong, and that it was beyond the power of raan lo
prove thera lobe right, notwithstanding the opinions of the re
ferees, and all others, who declared them to be right. And I
now confidently appeal to all the foregoing facts, to show the
utter groundlessness and absurdity of this cruel, unjust and ri
diculous charge of derangement, on account of the state of our
books. But I don't exclusively rest the matter here, and to shew that
it was the conduct of my partner and son towards me, and
that alone, which was the only cause of all my heartrending
sufferings, distress and sickness, 1 now select only two, out of
more than thirty other certificates (iinder the hands of various
individuals) which I hold, all like these, going to show the real
character of my partners conduct towards me.

27
The first of these is from his mother as follows- viz :—
New York, 22a May, 1833.
To My Wife: -
Rlay I request you, in behalf of myself and the cause of
truth, to answer freely, and without fear, favor or affection, the
following questions — viz:
1st. Did not I, soon after, or during the controversy between
Mr. Burrill and myself, complain to you, that my partner and
s»n had abused and ill-treated me at the office, on the occasion
of my Ifiying before him, Mr. Treat and Mr. Monson, a certain
entry in our books, and asking certain questions to Mr. Treat,
regarding' it— in that, when Mr. Treats affirmed the truth
of all I claimed as to that entry being wrong, my son imme
diately turned to those gentlemen, and in a very contemptuous
. and authoritative manner, asked—" what shall I do with such a
man .'" or words lo that effect,-
2d. Did not Wm. V\', De Forest, at my own table not long
after the above affair, on my saying lo him, that he had seve
ral times interfered and interrupted me, in the examination of
our hooks— drop his knife and fork, and with considerable em
phasis say, " that is not true !"
3. During the pendency of our reference before the refferees,
did not I complain of the abusive, illegal and cruel conduct of
said Wm..W. in depriving me of ihe accounts I wanted, to prove
to the referees, that our books were wrong; and did he not in
your presence repeatedly declare, that our clerks should not
dra\y off any more accounts for, rae? ^
4th. Have I not often told him, in your presence, that his
conduct towards me, as a father and a partner, would, if perse-
Tjered in, destroy nol only the health and constitution, and pro
bably the life of not only myself, but yours also ; and that it
had already been the means of laying us both on beds of sick
ness and distress ?
5th. Have I not for about three months past, or more, com
plained to you, and to others in your hearing, of the foregoing
and others acts of ill treatment and abuse on his part; and have
I not constantly affirmed not only lo you, but also to others and
to hini, that it was his conduct towards me alone, and not the
state of our books, v*hich had been the whole arid only cause
of all the distress and misery which I had suffered during the
whole controversy about the right or the wrong of our books ?
I do not ask you to say, Ihat the facts involved in the forego
ing questions, are literally true,' as to the very words or forms
of expression ; but are not the facts set forth in them, substan
tially and in substance, correct and true ?
Ans. All the facts involved in the foregoing questions are
substantially, and in .^substance, correct and true.
Signed
M. DEFOREST.

28
And, pray sir, is not here evidence of cause, more than'
enough, to break the heart of any parent, who had from their
infancy consecrated his numerous children lo God, and endea
vored faithfully to instruct and bring them up in the nurture.
and admonition of the Lord ?
Look at the melancholy spectacle of an elder son, in the pre
sence of domestics, of his brothers and sisters, and also of hii
mother, in a most supercilious manner, charging his aged fa
ther with falsehood ! And can you contemplate such a scene
as this, and not be struci with horror? .Must n.it even an
gels weep at such a sight as this? But I forbear, my heart
sinks within me at the recollection of that distressing scene.
The following is from two mutual and most familiar friends,
one of whom, Mr. .Treat, then wsis, and for years had been, an
assistant in our office, and had heard and seen most of my son's
conduct towards me, during the controversy w-ilh Burrill, as-
well as afterwards.
To these gentlemen I submitted the following questions—
viz: New York, 18th May, 1833.
SIr. James Treat :
Sir, will you have Ihe goodness lo reply lo the following-
questions, and say whether the facts refered to in them, are not
subslanlially correct and true?
1st. While the controversy between Mr. Burrill and myself
¦tvas pending, did I not complain that Wm. W. De Forest inter
fered and interrupted me, in the examination of my books, and
in my getting the accounts drawn off which I called for ?
2nd. Either during that controversy, or nol long after, did I
not lay before you, Mr. Monson, and Wm. W. De Foiest, the
entry of 15th December, old books, and ask you in relation lo
several items of that entry, whether they were correct, and did
you not answer no — whether they were true, and did you not
answer no — whether ihat which was not true was nol false, and
did you not answer yes ? And did not Wm, VV, De Forest im
mediately thereupon, address himself, either to Monson alone,
or lo both him and you, and exclaim, what shall I do with such a
man? or words to that effect. And did nol 1 express my in
dignation at this remark, and the msinnet in which it was made,
by remarking in substance, as follows— am I a mad raan because
I demonstrate to you that our books are wrong ? Am I a de
ranged man, and are you my master? And do yotj ask what
you shall do with such a mani If so, you had belter send
me lo a mad house ! Did not his exclamation and the
manner of it, appear to you lo make a deep impression upon
my feelings at the lime, and have you not since, frequently
heard me speak of it, and claim that it was most abusive and in
sulting to me?
3d. Have you not heard me complain of the abusive conduct
of Wm. W. De Forest at my house, in charging me with false-

29
hood at my own table, and before my children and domestics ?
4lh. Have you not, while the controversy between him and
rae, was pending befnre the referees, often heard me complain
to him that he denied me the accounts I wanted, to show lo the
referees wherein the books were wrong?
5th. And have I not from first to last, told j/om and him,, and
others in y»ur hearing, that it was not the riglit or wrong of our
books that troubled nie — that' they spoke fur themselves, and
¦were either right or wrong, whatever my opinion, or others.
might be regarding them; but that it was his conduct towards
me, which was the cause of all the misery and distress, which
I and my wife had suffered during these controversies. —
To all which, Mr. Treat replied as f/illows— viz :
The facts involved in all the foregoing questions, are lo the
best of my knowledge and behef, subslanlially correct and
true !
Signed JAMES TREAT.
New York, May 18th, 1833.
And Mr. Monson replied to the same questions, as follows —
viz : • New York, 21st May, 1833.
I agree with Mr. Treat, in regard lo all the facts involved
in the questions put to him by L. De Forest; and that he gave
the answers to the questions put to him in No. 2d.
Signed M. MONSON.
And, pray air, is not here evidence of cause, more than suf
ficient to render me miserable, without ascribing my distress
and misery, to derangement of mind on the subject of our ac
counts ?
I am aware that this is not strictly le»»l testimony, but it
possesses an inherent moral character, wbieh I trust will carry
conviction to the minds of all who may read it.
And, sir, it is in the face of all my own affirmations from
first to last, and against such evidence as is here stated, that you
have every where, and openly justified and vindicated his con
duct towards me ; and which you attetapt to do in your letter
to me — viz : " I must beg leave to say, that although some mo
mentary irritation, and some inadvertencies of manner, have
fallen to Wheeler's share, yet I have seen nothing in hira, but
a sincere desire to promote the real benefit of the family, and lo
pursue peace, by the most probable means." So then, according
to Mr. Lord, the beet way to promote the real benefit of the fa
mily, and the most probable means ^to pursue p|ace was, for
my partner to abuse and insult me, the head of the family — to
proclaim rae a deranged raan on the subject of these accounts :
thus attempting to destroy my character and all my future pros
pects and usefulness ; and then by violence and force acttially
to strip me of all my dearest rights, as a partner and proprietor
in our two floras, by locking up our books, and depriving me not
only of a sight of them, but of any knowledge regarding the^
state of them, or even of my own accounts, and these measures

30
are enforced against me down lo the present moment. And, yet
sir, it is in the face of facts like these, and numerous other and
similar ones, which 1 forbear lo state here, that you can so plau
sibly and fo easily vindicate his conduct towards me, as not only
just and right, but even commendable on his part — aud that too
on the. ground, merely as you say, that you have seen nothing in
. him, but a desire to promote the real benefit of the family &e.
VVell, sir, suppose indeed, you had not seen any thing else In
'him, does that disprove any of the facts above slated ? And are
the charges I make against him, any the less true, on that ac
count ? Besides 1 ask — is nol the very conduct which I charge
upon him, the legitimate offspring of all your own secret coun-^
sel and advice to him from first to last ! And, pray, have you
not yourself, every where, aud openly, borne your own testi
mony against me, that I am laboring under" egregious delusion
and warping of mind" on the subject of these accounts ?
These facts need no comments, they speak for themselves.
And here I leave them for your own solemn reflection.
And now, dear sir, I once more, (and probably for the last
time,) again make my solemn and earnest appealto you lo
stop in your deluded and unjust course of conduct towards me.
This letter will doubtless open your eyes to- many facts, of which
before you had little conception, and which I most sincerely
hope, may not only have the effect to show you the utter delu
sion under which you have constantly labored ; but also, the en
tire baselessness of the grounds of all your opinions, and the
great injustice of all your conduct towards me.
No man is more ready than myself to forgive an injury, if ac
knowledged and retracted, and none more ready lo acknowledge
and retract an injury when proved to be wrong. But, sir, here
are facts and idemonslrationB which render it impossible for
any one who reads them, for a moment to doubt that I have
been entirely right, and that you and all my other opponents
have been totally wrong. And, sir, however lightly you may .
view the subject, I entreat you to remember that I hold you
personally amenable, not only to me and my distressed and un
happy family, but also to that public before whom you have
every where, and on all occasions, borne your testimony against
me, that I am wrong, for all the disastrous and most distressing
consequences of your conduct towards rae. Happy, however,
shall I be, if even now, your eyes shall be opened lo see the
depths of misery, desolation and w.o, which your misguided
and unjust counsels and advice, as well as your open and un
disguised opiftions and conduct, have so largely contributed to
bring upon me and my family — and your heart melted into
penitence before God, as well as softened into some degree of
tenderness, at least, towards one you have so deeply injured !
And now, sir, I have only again to say, that the door of re
conciliation is for a while yet open— there is yet an opportunity
for you, who have been the principle cause of all those untold
'i(iiieries and distresses which have been suffered, to retrace

31
your own steps, and to influence others who have been led on by
you, to do the same ; and thus to restdre justice to me, end the
blessings of peace, harmony, and concord, to our now unhappy,
distracted, and disconsolate family — and may God in his infinite
mercy, cause the light of truth, to dispel your prejudices, and
the delusion under which you have labored ; and lead you at
once, and joyfully, to retract the unhappy and mistaken course
you have herelof9re taken against me.
Very Respectfully, Yours, &c.
L. DE FOREST.
P. S. Since closing this letter, I find I was mistaken in sta
ting, as I did in a former part of it, that no one of our corres
pondents, except Mr. Monson, and Monson, De Forest & Son,
had any connection whatever, with the entries and accounts
submitted ; but the fact is. Baring, Brothers, & Co., are through
the remittance account, old books, directly connected with
them ; and as the account which is opened with them on the
new books (see my book appendix, page 50) affords so clear and
perfect an illustration, of the manner in which all the affairs,
business, and books, of our two firms, have been conducted and
carried on by our book-keepers; and as it furbishes such per
fect demonstrations of the absolute impossibility, that our books
can be right, and that Mr. Gould's interest can ever be ascer
tained as the books now stand, I cannot but urge these facts,
even now, upon the serious consideration of both you and
Wheeler ; because they furnish the most undeniable proof, thai
our books, on these grounds alone, are not only grossly w.roug,
but that it is actually impossible they can pver be settled at all,
as they now stand. Allow yourself for once, to read my exami
nation of this account, page 47, of ray book, you there see, that
the new firra, in consequence of the two additional accounts of
Barings with the late lirra, being placed on Ihe new books in
stead of the old, the new firm actually pocket the balance due
on them to the late firm., which is $295 22; and the late firm
lose it ! And yet, the new firm, had no more interest or concern
in these accounts, than they had in the accounts, between Ba
rings and the East India Oo. The same fact is manifest, in the
two accounts of the voyage pr. Brig Paulina, and Srig Pauli
na and owners, opened in the new books, by which the new
firm, without a particle of interest, or concern with either, gain
on the first a balance of $13,837 47 and lose on the second a
balance of $7,620 42— see my examination of these two ac
counts, page 49. Here, then, the new firm, by placing these ac
counts on the new books, instead of the old ones, have pocket
ed a clear gain of $6,217 05; and the late firm have lost it.
And, besides this, I unhesitatingly affirm that neither these ac
counts themselves, nor any of all the various other parties and
accounts which are connected vvith them, can ever be settled at
all, on either set of books, until they are all cancelled. on the
new books, and duly entered on the old ones. The same course
has, doubtless, been pursued vvith all the hundreds of thoji-

32
sands (rf dollars, of the business, affairs, and account.f, of the
latefirm, which were outstanding, and unsettled at the time of il||
dissolution. And the books of that firm are of coi/rse, left just
as they then stood, with the exception of the transfer of th«^
balances of the- various accounts, from time to time to tt)o
new books; and all the affairs, business, and accounts of the
old firra, as they came round, and as they came in, were placed
upon the new books, instead of the old ones, where only they be
longed ! And, pray sir, will you now, in the face of the forego
ing facts, all of which. are demonstrated on the face of our
books, but are doubtless new to you, still persist in bearing your
testimony against me, that I am " under an egregious delusion
and warping of mind" on ihe subject of these books 1 WiU
you still "fearlessly pronounce me to be wrong'- in reference to
these entries and accounts ? Well, sir, if you do, I shall cheer
fully submit the facts and the whole subject, to the decision of
an enlightened mercantile public. But, sir, ignorant as you
profess yourself to be on this subject, it certainly must be impos
sible, that you can look at the facts just slated, and the awfully
erroneous Condition of both sets of books, which most inevita
bly result from them, and not be perfectly satisfied, that on this
ground alone, if there were no others, our books are grossly
wrong. And consequently that all your secret counsel and ad
vice against me, and all your conduit towards me, have beea-
founded, on totally mistaken and baseless grounds.
L. D.

Pnotomount Pamphlet Binder YALE university library
Gaylord Bros., Inc. Illllilllllllllllllllllllll llllllllllllllllllllllllllllll
Makers I I I I I I I I II I I I I
Syracuse. N.Y. Illl[lllllllililllllllllllllilllllliillll|llllllll|
Pat. No. 877188 3 0002 0402? 6060

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