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Planned to go to Kentucky by water, but it turned colder and snowed, so he went overland on foot and by sleigh; now there is ice everywhere; has booked passage to Lexington by boat, which will leave as soon as the river is navigable; mention of resettling at the mills near Frankfurt; lengthy discussion centering on the raising of sheep, the profits from the wool, and the prices of lambs and ewes; mention of Carneal's debts.

Charles [Wilkins Short] doing very well in Hopkinsville, Ky., with a lucrative practice; reviews past ten years of business matters mentioning matters such as the success of coal mines in Kentucky until after the War [of 1812], when the rest of the United States was in a state of depression, a mill that was razed during the earthquakes in the winter of 1811-1812, supporting his children in various matters, and the sales of land labor, and farm stock and produce; comment about invitation to move to Texas, but states that he is not a "man of war" and would only go "to cultivate the earth"; pledge to repay all money owed to him.

In a former letter, advised that horses sell easier and at a better price in Ohio than in Kentucky, and that his horses should be sent there, but has recently observed in the Frankfort Palladium that the horses were put up for public sale; good market for [iron?] castings there; could probably sell 20 or 30 tons assorted; Mr. Owens promised all or part of payment due next spring in tall kettles, and a lower price if collect them at furnace rather than Lexington; perhaps, if funds allow, should have a boat built there to go to New Orleans, and if unable to be sold there, forwarded here; should be converted into a handsome profit in six months; some castings sold just before departure from Kentucky for Whiskey, payable next spring; also sold John W. Hunt two tons at 40 per ton, also to be paid in whiskey; there is a bond to secure a riverboat to send whiskey and other goods from there to New Orleans or any other market down river for his account; has said nothing of contract with MacNale concerning the Woodford Distillery, which would bring in 6000 gallons of whiskey annually until estate sold at $1.25 per gallon wholesale at New Orleans; hopes the contract with George Brown carried out; wants to keep slaves, and reclaim those tricked out of by arch-fiend T. Hart; Suppose lands bought from Dr. Rumsay also on market, although had hoped to retire there; about March 1, an installment of $1000 due Dr. Rumsay is payable at the Russelsville [Ohio?] branch of the bank; think that may be raised in time from sale of lands on Elk River, [Tenn.]; agent there Mr. Hardy Holiman is an honest man; has notified him of land purchased in Christian County, [Ky.], and exhorted him to forward to that Bank the amount indicated to discharge debt; would like to go elsewhere than Kentucky, where not known as someone who has seen better days; contemporaries in Kentucky have been going up at same rate as I going down.

His [WS] idea of when he [PS] visited [William Branch] Giles was incorrect, for he visited him at his house in Amelia [Co., Va.] in 1802, and obtained titles to certain lands then; defends his actions in trying to "chase down" unpaid claims, rather than letting them go; mentions debts and claims involving Fulwar Skipwith, Gen. [James] Wilkinson, and Col. Henry (on behalf of his [PS] daughters by his second wife).

Richard Boulware affair disappointing; sued in court, but could get back no more than property and, from a third person, $500; mills returned in a ruinous state; both our interests dictate repair of property; on advice of Charles Wilkins, have written son John for his aid; sorry the Eastland purchase so misunderstood by Wilkins and Ridgely; have been offered $8000 cash, $4000 less than value; if Boulware sale had gone through, it would have netted $20,000.