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N[ew]Castle 24 Sept 1816 Messrs Daye Barker & Co Gunpowder Manufacturers Low Wood near Cartmel Lancashire Gent[leme]n I have this day rec[eive]d an Acc[oun]t of the quantities of Gunpowder delivered at Col Beaumonts different mines by you; and enclosed transmit you a Bill for £400 at three months date in payment for the same, the rec[eipt] of which be pleased to acknowledge – It being the custom to deliver the Gunpowder at our Mines, free of any Charge, I cannot make the allowance you intimate & am Gent[lemen] etc MM