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To Mr Robert Smith at Unthank Colliery Newca[stle] 12th Decemr 1767 near Berwick upon Tweed Sir Inclosed I return you Mr Bells receipt which you sent me and which I cannot alter otherwise than by the Endorsement, which I have made on it. P.S. Mr Bell and Mr Forster the new Steward at Wallington, will be over in a little time & then you may pay any of the Debts, you may have received, to either of them. I am etc HR Memorandum 11th Decemr 1767 That the bill drawn by Mr Robt Smith on Saml & Matt Newton for sixty pounds and for which Mr Jno Bell gave a receipt on the other Side was refused Acceptance: & therefore Mr Smith gave me in the room of It on the 19th Octor last, Mr David Lambs promisory Note for sixty pounds, payable to him or Order at 50 days and Endorsed the same to me; which promisory note was due & paid this day. Hen Richmond