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Mr Thos Rowell Clerk at the Skinnerburn Foundry Dukesfd. 19th. Decr. 1777 Sir I recd. yours of the 13th, but not in time to answr by the last post – I find that we have made a mistake in the Accot sent Mr Blackett of £10. 9s. 3d so that your demand on Sir John Trevelyan Bart. is 82. 1. 7 ½ on Accots. of the Smelt Mills & Refy at Dukesfd I am Sir Yor Hble servt IH Jr