To Thomas Jefferson from William Stephens Smith, 22 February 1788
From William Stephens Smith
London Feby. 22d. 1788. No. 3 Adams Street Adelphi
Dear Sir
Calculation and Business only
I have received your favour of the 2d. inst. and will attempt to explain the two articles with which I credited you in my account Current of the 3d. of Decr. ulto. The first article ammounting to Liv. 113.₶ is stated by Mr. Short in his letter of the 21. of Novr. 1787 and is composed as follows, viz.
| 8 ells of double florence | at 4.₶15. | = | 38.₶ 0 |
| 6 ditto of White | at 4. 15 | 28. 10 | |
| 2 ditto of lawn | at 6. 5 | 12. 10 | |
| 3 ditto of black lace | at 5. 5 | 15. 15 | |
| 12 pairs of Gloves | 17. 10 | ||
| Liv. | 112. 5 | ||
The second article amounting to 188.₶ 15 arises from a statement of two bills dated Paris the 13th. of August: 1786. added to the ammount of the Corsetts and is Indicated thus
| 12 ells of lace at 6₶ livr. | 72.₶ 0 | |||
| 5½ ditto of Cambrick | 12.10 | 68.₶ 15 |  |
not stated but supposed to amount to 48 |
| 2 pr. of Stays at 24 each | 48. 0 | |||
| Lr. 188. 15 |
The lace and Cambrick in the last article were brought by Mr. Bulfinch and the Corsetts by Franks. The whole of the other were delivered by Mr. Short to Mr. Parker, but conveyed to London by Mr. Appleton.
The 164 livr. which you paid Petit on the 2d. of October 1786. must have arisen from the 2 articles which Mr. Bulfinch brought for Mrs. Smith the one of 72 and the other of 68.15 which being added to the ammount of 4 pair of Shoes for Mrs. Adams at 6 livr. pr. pair equals Liv. 24 (and which in the note which accompanied the articles was erased and marked thus—pd.) total amount of which is Liv. 164.₶ 15. This Statement being just, our accounts will stand thus—
| Cr. with Cash on ballance | £ 3.18. 7 | ||||||||
| Chattellux travels and Lattre’s | |||||||||
|
11. 0 | |
the livers calculated 24 to the pound Sterg. | ||||||
| 8.12.10 | |||||||||
| £13. 2. 5 | |||||||||
| Dr. to Cash for Small copying press and Case | £ 5.10. 0 | ||||||||
| to ditto Shoes not charged for W. Short |
17. 0 | ||||||||
| to ½ doz. handkerchiefs, for ditto | 1. 1. 0 | ||||||||
| to Waistcoats and breeches paid taylor as per enclosed acct. |
7. 9. 0 | ||||||||
| £14.17. 0 | |||||||||
The Ballance due me if my statement and calculation is right is £1.10.7 but I must again submit the whole to your revission and correction, particularly the calculation of the Livers both in the Dr. and Cr. I shall write the circulating news on another sheet and by some other conveyance. Adieu my dear Sir. Yours sincerely,
W. S. Smith
RC (MHi); endorsed.
Smith’s calculation of the balance at £1 10 7 was not right (he repeated the figure in his to TJ, 29 Feb. 1788); it should have been £1 14 7.