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To Mr Ralph Forster at Cambo Newca[stle] 20th Febry 1768 Sir I think Mr Brown has drawn out the Account of Dunham Colliery very properly: only with regard to our Way of accounting, it will require some Variation. In the 1st place you must make yourself Dr in your Acco[un]t with Sr Wr Blackett for the £28 10s 9d paid by Mr Wray deducting from it the £6 he had received of Heighley – on the other side you may take Credit for the £21 5s 0d for Coals delivered to Wallington house and Cambo School in Mr Wray’s time which will balance the other Article all but the £1 5s 9d which you have received. When you come to that part of your Account with Sir Walter where you insert Dunham Colliery I think it will not be necessary there to distinguish the Coals got in Mr Wray’s time from those got in your’s only carry half the profit into the outer Column as Mr Robson used to do. As to what Coals Sir Walter has got in your time you must take Credit for them in the house Account as Mr Robson did. You will endeavour to settle the Account with Heighley who owes £4 8s 6d as appears by Mr Brown’s List of Mr Robsons Debts. I shall send you Mr Wray’s Acco[un]t back in a little time; by which you will see that the debts standing out at your Entry amount to £174 9s 8d which you are to be made Dr for, but then you are to have Credit for what are not paid, at the End of the Acco[un]t. I have sent by T. Thompson the amount of the garden Bill & should be glad to know on what day the Servants at Wallington were put to Board wages. I am etc HR