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Mr Mulcaster Farnacres 26th February 1771 Your Letter of the 21st instant came to my hands on Sunday Evening and I am much concerned at the Acct of Mrs Hilton junr being so poorly but as Mr Joseph wrote to me on 23rd instant and says nothing about this I hope Mrs Hilton may be better again. I would have you close your Accts on the last Saturday of March which will be on the 30th. If you can get all the Ore brought in last year and also the 25 Bings from Blagill Smelted against that time it will be quite agreable that you should do so and included in the Pay Bill but if you cant compleat that Quantity I mean the 25 Bings dont touch it and only compleat last year's Quantity which I would have done at all Events ag. the 30th. As to the Tails or anything else in Stock remaining of former Quantities of Ore brought to the Mill the product must be computed as usual and as our Pay Bill will take in all to the compleating of last years Ore that will save the trouble of making out another Pay Bill as hath been heretofore done. With regard to MiddleCleugh Ore you must do the best you can. I am for Mr Smeaton and Self Your Hble Serrvt NW Junr PS If you Smelt the 25 Bings the Carriage of the Ore must be included in the Pay Bill.