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Newcastle 22 January 1728.9 For Mr John Armstrong at Allenheads Sr I wrote to your brothr Robin pr Tho Craig to joyne his forces with yours in forwarding me your Christmas accts as soon as possible & bid him acquaint you that I must have those with an estimate of what stock in oar wood deals ropes etc remain’d at the groves the 31s Dec 1728. Since which I have recd your of the 14th inst inclosing an estimate of the oar as it stood at Mich[aelm]as but you have not mention’d the charge of it wch pray don’t omit doing in the acct you send me thereof for Xtimas. You need not insert how much oar upon every bargain only the total at each grove wth what it will cost as near as you can compute & pray put a vlue upon your wood etc remaining unused. without which you are sensible I cannot tell my Mastr what the produce for the last year has been. I would also desire you to make out & send me your rental from Pentecost 1727 to Pentecost 1728 & also for the half year ended at Mich’as last in two distinct accts according to the form within which after trial you will find easier & better than mixing it with yr other accts. I also desire you will send me in your general acct made out to the 31st Dec after which do assure shall loose no time in examining & stating all yr accts in order for Mr Allgood passing thereof. Pray order Robt Dixson or Richd Allgood to send me an exact acct of what oar was got in the <Gincase> & how much thereof sent to the mills in each Quartr wch has always been omitted in the quarterly accts & makes the mill & grove accounts differ wch should always exactly agree. Yrs etc JR Mr Grindall having desired the Loan or Advance of £10 to clear of with Mrs Lowdon I have promised you shall let him have that same against Candlemas day