ALS, DLC:GW.

As a youth Gilbert Simpson, Jr., lived on Clifton Neck where his father leased land from GW. Simpson himself rented a parcel of land at Mount Vernon in 1760. After living for some time in the Pohick area of Fairfax County, Simpson moved, probably in about 1769, to Loudoun County, where at this time he was leasing land (General Ledger A description begins General Ledger A, 1750–1772. Library of Congress, George Washington Papers, Series 5, Financial Papers. description ends , folio 81, 300). Before Christmas 1772, GW and Simpson formed the partnership that Simpson is suggesting here, and in late March or early April 1773 Simpson went out to Washington’s Bottom on the Youghiogheny, with supplies and three slaves to begin clearing land and plant corn as a first step in settling GW’s Pennsylvania land. Simpson’s wife had refused to accompany him, and Simpson quickly became dissatisfied. He informed GW that he would not move to Washington’s Bottom after all and returned to Loudoun County in June 1773. See Simpson to GW, 26 Dec. 1772, 11 April, 20 May, 14 June 1773, and GW to Simpson, 23 Feb. 1773; see also note 2. Whether because of GW’s angry words or because his wife had a change of heart, or for other reasons, Simpson went back to Washington’s Bottom in the early fall 1773, taking his family with him. See Simpson to GW, July, 31 Aug., 1 Oct. 1773. In his letters to GW during the next eighteen months when he was not asking for money to pay the costs of building the mill on the Youghiogheny, Simpson was defending himself against GW’s charges of extravagance and inefficiency (Simpson to GW, 4 May, 20 Aug., 24 Sept., 9 Nov., 18 Dec. 1774, 6 Feb. 1775). The mill still was not finished in 1775 when GW left to become commander of the American forces in Boston, and Lund Washington recorded only one payment for GW from Simpson during the war (General Ledger B description begins General Ledger B, 1772–1793. Library of Congress, George Washington Papers, Series 5, Financial Papers. description ends , folio 138). In 1784 shortly after his return home, GW began writing Simpson of his intention to put an end to what he considered a very unsatisfactory partnership, and in September 1784 GW went up to Washington’s Bottom, settled his accounts with Simpson, and advertised the mill and land for rent (see GW to Simpson, 13 Feb., 10 July 1784, and Simpson to GW, 27 April, 31 July 1784; see also Diaries description begins Donald Jackson and Dorothy Twohig, eds. The Diaries of George Washington. 6 vols. Charlottesville, Va., 1976–79. description ends , 4:1–25).