FEINBERG/WHITMAN      GENERAL CORRESPONDENCE      Thayer & Eldridge     Feb 1860-Dec. 1866   (SCN 146)
Box 17  Folder 281860-1887 THAYER & ELDRIDGE TO WHITMAN;  mostly from Boston,
including some letters by W.  W.  Thayer & C. W. Eldridge.
16 A.Is.s. with envelopes, endorsed by Walt Whitman.
1860 Feb  10   The young publishers offer to issues Leaves of Grass:  "We
are young men.  We celebrate ourselves by acts.  Try us.  You can do us good.
We can do you good  - pecuniarily."   This letter led to the third or Boston
edition of Leaves of Grass, cf.,  John Burroughs, Notes on Walt Whitman.
New York,  American News Company, 1867. p.20.
Walt Whitman's note on envelope:  "First proposition of Thayer and
Eldridge Feb. 10 '60."
Feb. 27   "We are ready to commence on your work at once."  Terms
proposed are 10% of all copies sold for the author.  "The most important point
to be settled at first is the form in which the Poems shall appear."
Mar. 2     Asking Walt Whitman to defer a proposed visit to Boston for a 
week, at which time they would be free to discuss publication of Leaves of 
Grass thoroughly.
Mar. 7     Agreeing to pay Walt Whitman "the amount you wish per week
for four or five weeks, and shall expect to see your at our place.  .  .  next
week."
Mar. 9     Announcing Mr. Thayer's visit in New York.
May 24    Reporting on having sent bound volumes of Leaves of Grass to the
editors of thirteen papers and magazines "hoping for their.  .  .  strong effect
upon their readers who command the Press .   .   ."
June 5       Asking Walt Whitman to "please write for our consideration terms
of contact for publishing L of G  - -----  we would like to dispose of this 
contract & go on our way rejoicing."
June 14      "The first edition [of L of G] is nearly all gone, and the second
is all printed and ready for binding."  Discussing policies of advertising the
"Imprints", hoping for  " a very large lot of mail orders -------- There is 
considerable opposition among the trade to the book."
July 27       Discussing a one dollar edition of Leaves of Grass; "We shall
probably dispose of all the second editions before the close of next month
and we think we had better print it cheaper for the next edition, with a 
small edition of the other style with the addition at 1.50."
Aug. 17     A long letter (6p.)  about the possibility of Thayer & Eldridge
purchasing the Saturday Press, as suggested to them by the editor Mr. Clapp
and Walt Whitman.  The letter was endorsed by Walt Whitman:  "Thayer &
Eldridge (about taking Saturday Press)."
*49*
MichType No. 8046 - MT2-1-20-55Oct. 15    "We cannot let you have the amount you name .  .  .  for the time
being."
[Sept.]  Oct. 11    Announcing that they are unable "to send the sum you name,
we would if we could." 
Dec. 1        " We go by the board tomorrow or next day ------ We have fixed
your account so that creditors cannot trouble you  & so that you owe us but
a numerical sum just for appearance sake."  At head a scribbled note : "do
not for God's sake breathe a word of this to any one even after the papers
report it."
1861 Feb. 6    Enclosing bill for $20.24 to balance Walt Whitman's account
with Thayer & Eldridge.  This note was written by the Law Office of H. 
Jewell & W. A. Field, Boston, for Thayer & Eldridge.
Apr.  19    W. W.  THAYER TO WHITMAN;  from Forest Hill.  Reporting to Walt
Whitman that the plates of Leaves of Grass have passed into Wentworth's 
hands wo "has now possession of our old stock and is actually doing
business at 116 Wash. Street."
Reporting on his personal life, the failure of the firm leaving his family
and himself jobless and destitute.   With envelope endorsed by Walt Whitman:
"W.  W.  Thayer April 19 '61 (after the failure)."
1862 Aug.  31  & Sept.  6;  from Boston.  Having found employment as clerk
in the Boston Post Office Thayer has little information on the affairs of 
his former publishing house :  " I heard that some friend of yours tried to
buy 'Leaves of Green' plates for $200 & Wentworth refused to sell."
1887 Sept. 6     C.  W.  ELDRIDGE TO WHITMAN;  from Los Angeles.
Writing about W. W. Thayer's health and his personal life in L. A. (146)[*first proposition 
of Thayer & Eldridge
Feb 10 '60*]

[*No 1*]

BOSTON
10
MASS

Walt. Whitman
Brooklyn 
N.Y.,
Con Ners. Fowler & Wells
308 Broadway
New York.Boston Feb 10 / 60.
Walt Whitman
Dr Sir. We want to be
the publishers of Walt. Whitman's poems —Leaves
of Grass. — When the book was first issued
we were clerks in the establishment we now own.
We read the book with profit and pleasure. It is
a true poem and writ by a true man.
When a man dares to speak his thought in
this day of refinement - so called - it is difficult
to find his mates to act amen to it. Now
we want to be known as the publishers of Walt.
Whitman's books, and put our name as such
under his, on title pages. — If you will allow
it we can and will put your books into good
form, and style attractive to the eye; we can and
will sell a large number of copies; we have great
facilities by and through numberless Agents in selling.
We can dispose of more books than most publishing
houses (we do not "puff" here but speak truth).
We are young men. We "celebrate" ourselves by
acts. Try us. You can do us good. We can do
you good - pecuniarily.
Now sir, if you wish to make
acquaintance with us, and accept us as yourpublishers, we will offer to either buy the
stereo type plates of Leaves of Grass, or pay you for the
use of them, in addition to regular copy right.
Are you writing other poems? Are they ready
for the press? Will you let us read them? Will 
you write us? Please give us your residence
Yours Fraternally 
Thayer + EldridgeThayer + Eldridge
Feb 27 1860
Walt Whitman
Portland Av
Next to Myrtle
Brooklyn N.Y.Boston Feb 27 1860
Walt Whitman
Dear Sir,
Your letter of the 25th is at hand,
We are ready to commence on your work at once
and have it got up with all possible speed. The
terms [under] which we would propose are 10 percent
of the retail price for your copyright. This is the
usual allowance to authors, on works of merit. The
most important point to be settled at first is the form
in which the Poems shall appear. Do you prefer the 18 mo
size such as your last volume or will you have
it in a 12 mo volume? — or in Two 12 mo volumes?
How do you like the 32 mo blue & gold style inaugurated
by Ticknor & Fields, in which they have published most
of the modern English Poets such as Tennyson, &c?
We invite an early reply on this point, and
also say if you accept the terms — 10 percent on all copies
sold. One of us will be in New York in a week
or ten days and will call and see you, but that need
not prevent negociations being continued by mail —
until we have a personal interview.
Yours Truly
Thayer & EldridgeThayer + Eldridge
March 1860
Walt Whitman
Portland Av
Next to Myrtle
Brooklyn N.Y.Thayer & Eldrige
negotiation for publishing
Leaves of Grass
edition 4 & 5
Walt Whitman
Portland Avenue
Near Myrtle
Brooklyn N.Y.Boston March 2. 1860
Walt Whitman
Dear Sir,
Your favor is at hand. Our
Mr. Thayer will be in New York tomorrow
and call on you either Saturday or Sunday.
We will stop at the Astor. We think favorably
of the propositions in your letter, but owing to
a press of other business next week we should
not be able to give that personal attention to the
matter which we should desire, and we have one
or two other works in the stereotypes hands,
which can be finished next week and which
we should like to have out of the way before
commencing on anything new. We can make
our arrangements so that we shall be comparatively
untrammeled week after next, and
if agreeable to you should like to have you defer
your visit until then. The form and style of the Poems
is a matter only to be decided on after a free and full
personal conference, discussing the whole thing thoroughly—
Yours Truly   Thayer & EldridgeBoston March 7 1860
Walt Whitman
Brooklyn N.Y.
Dear Sir  When we wrote you last
week that our Mr. Thayer would be in N York
on Saturday and see you, he was in
another section of country and anticipated being
in York without fail on the day we slated, on
his way home, but circumstances have prevented
his coming that way at all.
We would therefore say that we
will agree to give you the amount you
wish per week for four or five weeks,
and shall be able to attend to your work &
put it through
Yours Truly
Thayer & EldridgeBoston Mar 9 / 60.
6 o'clock P.M.
Walt Whitman
Dr Sir.
Yours of
Thursday morning rec'd this
A.M. —
Your suggestions are pertinent
to the business under consideration,
all of which are most amply
satisfactory. Your letter is
such a capital one, that
it has intensified our disappointment
that our Mr. Thayer was
not able to see you last
Saturday or Sunday. Business
obliged him to return to Boston
from the West, but he
will leave here for New York
Sunday night + will put upeither at the Astor, Lovejoys
or the hotel corner Nassau
+ Beekman Streets. If he
does not see you in the
morning at above places, he
will call at your house
in the afternoon say 3 o'clock.
Our Mr. Eldridge will
reply to your letter at length
tomorrow afternoon mail. —
Our thanks for your most
excellent and practical letter.
Your Friends
Thayer & EldridgeThayer & Eldridge
(business)
BOSTON
MAY
1860
Walt Whitman
Portland Av. next to Myrtle
Brooklyn N.Y.Boston May 24' 60
Dear Walt.
We have this day sent
to Mr. Clapp Bound vols. Leaves
of Grass for the Editorial Fraternity
as follows.
Edition Saturday Press.   Ada Clare
NY Herald    E.G.P. Wilkins
Times
Tribune
Day Book
Vanity Fair
Momus
Illustrated News
Herald of Progress
Journal Commerce
Evening Post
Hoping for their safe arrival, and
strong effect upon their readers
who command the Press, we
give you our hand again—on
paper—and say goodbye
Thayer & EldridgeArrived [safe] home all right, 24th at dusk over 
the "shore line" - I like that route better 
than the old one - [most of] no dust that day, and 
fine view of the water, half the time.
The package came safe to me 
on Friday, containing my 20 [purchased?] 
L. of G. and 20 to give away at 
discretion.  I shall send you a 
tally of the latter [when] as I [give?] 


WALT WHITMAN AUTOGRAPH LETTERS

1860
May

WHITMAN, WALT, to Thayer & Eldridge 
Draft Letter (incomplete)

p. C.W.W., No. 21.1

FEINBERG COLLECTION OF WALT WHITMAN[solidairate]
p. 579
solidairement   so=le=dè-a-man
jointly and severally -- conjointly
solidisme so-le[*W W Thayer
Boston June 5
1860*]
BOSTON
MAY 27
1860
Walt. Whitman
Portland Avenue next to Myrtle
Brooklyn N.Y.
Boston June 5 / 60.
Dear Walt. —
We sent you yesterday
copy of Banner of Light cont'g
critique on Leaves Grass written
by Gen. Canning Hill, — He appreciates
the Poems & you too. Be assured
he speaks truthfully and just as
he believes & feels. —
By the bye, will you please
write for our consideration terms
of contract for publishing L of
G.? We have been expecting
said document; and now wish
to have it adjusted as early as
possible if agreeable to yourself.
Inasmuch as our "writing" has
been submitted to you, your
"writing" submitted to us will
accommodate us if sent early. —
We have so many things to think
of that we would like to dispose
of this contract & "go on our way rejoicing". —
Regards to Mr Clapp. —
& for yourself the "fraternals" of
Thayer & Eldridge
overI think that Mrs. Beach's criticism is
first about the damndest piece of 
scolding ever written by a woman
who does not know what she is
talking about. My wife was
indignant, and I should not
wonder if she wrote a reply to
it.
W.W. Thayer[*Thayer & Eldridge
June 11 1860*]
BOSTON
[JUNE?] 14
MASS
Walt Whitman
Portland Av. next to Myrtle.
Brooklyn N.Y.that it should be fixed as early
as possible. We dont know what
accidents may happen in this life,
and a matter of that kind should
not go without being determined.
We sent the books to England
a long while ago.—a day or two
after you left Boston. Shall we
send your oil portrait back?
Should like to hear from you soon.
Our shop fellows all send their
best remembrances to you—Mrs Thayer
desires to be remembered also.
Yours Truly
Thayer & Eldridge

Boston June 14. 1860
Dear Walt,
Your favor came
duly to hand. We send you
by Express to-day prepaid care
of Mr Clapp 9 Spruce St—
12 copies of the Leaves.
We have had none bound in dark
cloths yet but shall have in the
next edition. The first edition is
nearly all gone, and the second
is all printed and ready for
binding.
We do not think that this
summer is the time to commence
a rigorous and systematic course
of advertising. As soon as cooler weather
comes and people are crowding the great
cities we intend to advertise largely
both by circulars, porters, and the pressWe shall however do considerable
advertising this summer. We have
concocted a plan by which we hope
to give the Imprints a very wide
and telling circulation, and which
we shall put into action immediately,
If you will look in the next number of
Frank Leslie, an advertisement headed
"a Good Book given away" will explain
what we mean. This we intend to have
go in as an Editorial advertisement to
nearly every paper in the Country, and keep
it constantly in. This ought to give us a
very large lot of mail orders, and we
think that the mail will be a larger
customer than all the Trade put together,
at least for the present.
There is considerable opposition among
the trade to the book. Brown & Taggard
the largest jobbers in Boston to Country
booksellers, refuse to supply the orders for
it and will not buy a copy. C. N. Lee tho
still hold out, and sell all they can
over

The rest of the trade sell what they
are obliged to, but cannot be
induced to urge it any—of course
we intend to conquer this opposition
partly born of prejudice and partly
of cowardice, by creating an
overwhelming demand among the
mass public, which shall sweep
them and their petty fears, on its
resistless torrent.
I have sent such an advertisement
as you speak of to the N.Y. Tribune—for
a standing notice.
We shall shortly come out with an
advertisement to touch the pleasure travellers,
in all the principal cities—
Meanwhile the Papers are noticing
it pretty well—The Scottish American has
a very fair notice, and we get some almost
every day. We received the N.Y. Mercury with
the allusion of Ada Isaacs Menken Heenan,
and think it a good indication that the
book is reaching the lower strata—
In regard to the Contract we desire
THAYER & ELDRIDGE
PUBLISHERS & WHOLESALE BOOKSELLERS, 
114 & 116 WASHINGTON ST. BOSTON.

CONSTANTLY ISSUING
LIVE BOOKS
FOR THE PEOPLE.
BOOKS 
FOR CANVASSERS.
AGENTS WANTED!
CIRCULARS AND CATALOGUES MAILED FREE.

[*Thayer & Eldridge
July 1860

[?AB. & R. R. R. N. Y. & B?] 
27 

Walt Whitman
Portland Av. next to 
Myrtle st.
Brooklyn
N. Y.
Boston July 27 1860
Dear Walt
     Your letter came duly 
to hand, we have not answered 
previously because we have had 
nothing particular to say, nor indeed 
have we now any further than that 
the English periodicals appear to be 
waking up— that notice in the 
Saturday Review is quite a pungent 
one. The prose in regard to the 
mechanical execution of the book is 
great, from that sense.  It is more apparent 
however every day that a less pretentious  
Edition to sell at $1.00 must be 
the one to be universally sold—we approve 
heartily of your idea in regard to a change 
in this respect—the June Ed must be put up 
to 1.50 more would be sold at that price than 
1.25 we believe, because you make a 
difference in price people all at once see a 
difference in quality which they were blindto before. If you make a book too good 
for the money—you ask for it, you 
degrade it at once. People do like to 
pay the cost of what they buy.
     Still it is very evident that it 
was the best policy to issue the 
first editions in the style in which they 
have appeared. It has commanded 
an attention and respect which we 
otherwise should not have obtained 
in certain quarters.  Have you seen 
the notice in the Literary Gazette—it is 
regular "out and outer." As I write 
I [understand] am informed that the Spectator has 
noticed it but I have not seen it.
     As soon as we get any thing worth 
while we will report it as an advertisement 
in the N.Y. papers.
     About Fall we should make an 
[splurge into] extensive push in the 
advertisement way. We are now 
receiving 300 applications a day 
for Imprints but the orders by mail 
do not seem to come in much yet—

probably owing to the season of the year 
which is more adapted to haying than 
reading. We shall probably dispose of 
all the second Edition before the close 
of next month and we think that 
we had better print it cheaper for 
the next Edition, with [the] [the old]
[style] a small Edition of the 
other style with the addition at 1.50.
     Let us hear from you further 
on this point—we do not think 
favorably of paper covers for a 
dollar book—nor paper covers 
for any kind—Let it be flexible 
cloth or cloth with boards.
     Enclosed is a list of Periodicals 
in England which have been furnished 
with Leaves of Grass
     Yours Truly
     Thayer & Eldridgethe notice of L of G in the Cincinnati Daily 
Press?  If not please re-mail it to us 
when you have done with it.  We have 
heard of the [Dial?] notice, but could not 
get a copy here.  We have written to 
the Editor for a copy.
     We too wish you could be 
with us in Boston for we have 
so much to say; and our "favorite"
wants to get under the refreshing 
shelter of Walt's spirit; he does not 
ask Walt to talk, but only for the prior 
days of looking into those eyes of 
calm, and through them to enter 
into that soul, so deep in its emotions, 
so majestic in all its thought --
movements, and yet so simple and 
childlike. Yes, Walt Whitman; though 
men of the world and arch-critics do 
not understand thee, yet some there be 
among men and women who love 
them and hold thy spirit close by their 
own.
     Among the men and women, the 
multitude, I perceive one picking me 
out by secret and divine signs--
     *     *     *     *
     Some are baffled - But that one is not --
     That one knows me. "

And so dear Walt, would we


Boston Aug 17/6.
Dear Walt
     You will accept our 
hearty thanks for your kindly advice 
about the S.P. -- You can rely upon 
our keeping it secret --
     Perhaps Mr. Clapp told you of our 
offer to take it September 1st. We 
rec'd a letter today from him stating 
he intended to visit us Monday or 
Tuesday to make some arrangement with 
us -- if possible.
     Now as you have been so kind as 
to give us a valuable hint, will you 
please write us per return mail 
stating what you know of the 
affairs of the S.P. -- that is if it 
can be done without trenching upon 
your friendly relations with Mr. Clapp?
Is the paper in debt; if 
so to whom; are there any liabilities 
incurred, which would make it 
subject to attachment if sold to and owned 
by parties not formerly connected with 
it; what are Mr. Howland's claims,and of what nature. Does he help edit 
the paper?  These questions are asked with 
a view to our being the sole owners 
of the Press with Mr. Clapp for Editor.
     The time of his letter indicates 
a determination to make a trade 
with us of some kind and therefore 
we wish to have any statement 
of his affairs he may make 
corroborated by others.  If you have 
no objections to answering our queries 
we would esteem it a favor to 
hear from you by return mail.
     Your suggestion as to our [as?] 
securing the ownership and responsibility 
of the paper we regard as the only 
practical thing that can be done 
toward relieving Mr. C. from his 
difficulties.  Of course we should 
not want it unless he was its 
Editor and we could be its business 
managers.  We can make it pay 
(we think) in a very short time -- 
Beside we are deeply interested in 
sustaining every journal that dares 

in the days of literary flunkeyism
to be independent, and make 
the literature of a country what it 
should be.
     Now if Mr. C can obtain 
a business party to do the business 
of the paper (T&E or some other), 
what a flourishing paper could 
be got up.  But T&E do not 
want to be subjected to any 
liabilities connected with the 
past of the S.P. and therefore 
proceed with caution before operating.
     We wrote to Mr. C some 
days ago making an offer, but 
now we shall act having in 
view your suggestion.
     About the L of G -- our
Mr. E is in the country to return 
tonight or tomorrow.  He will 
write you at length about the 
Cheap Edition as he has it in 
charge -- Will Mr. Clapp useDear Walt, I wrote you in the
name of T & E a longer letter than I
intended. Somehow I could not stop. I
felt such a wondrous geniality, that I
enjoyed looking at your handwriting
and imagined you were before me
instead of the letter.
     My dear little wife wants 
to write you a letter, and will
when the domestic gods are propitious,
so that she can talk with
the great Poet as she would like.
She has had much ill health, but
is now much better.
     I wish you could visit our
home. The country is delightful. You
would laugh and grow fat to
see our blessed Jamaica Plain,
and enjoy its beauties. Come
and see us if you can.
     There now, some business 
comes in that I must attend to 
so I close
     W.W.T.Thayer & Eldridge 
(about Takg
Saturday Press)

(2
love to seek you and learn
to know you. And have we not
known you?
     We will try the Smithsonian 
House when we are obliged
to represent the "Hub" in Gotham.
Either Mr E or T will be in New York
soon on business and will then see
you, unless that you first come
to Boston. Frank regretted his
missing you. Perhaps the miss 
in this case was a mile.
     We do not care one single
damn for the Miss Nancys of Bookdom
but shall continue to publish
and sell Leaves of Grass "so long"
as Walt will have us.
     Goodbye for a day or two
from your genuine
Thayer & Eldridge

(over)Boston Oct 11, 1860
Dear Walt
     We received your letters with the
advertisement which will be attended to. We
cannot however stereotype your little book now
as we have so much already underway [now]. We
shall hardly be ready for it under two months,
but shall certainly commence on it by the first of January.
     In regard to money matters, we are very short
ourselves and it is quite impossible to send you
the sum you name. We would if we could.
Business will be stagnant with us till after the
Presidential election when with our new books
we shall get up a rush.
     Ever yours,
     Thayer & Eldridge
P.S. We will let you know when we are ready
for the Banner at Daybreak, so as to give you
ample time to make preparations to come onTHAYER & ELDRIDGE
PUBLISHERS & WHOLESALE BOOKSELLERS
II4 & II6 WASHINGTON ST. BOSTON.

CONSTANTLY ISSUING
LIVE BOOKS 
FOR THE PEOPLE.
BOOKS 
FOR CANVASSERS.
AGENTS WANTED!
CIRCULARS AND CATALOGUES MAILED FREE.

BOSTON
Oct.
12

Walt Whitman
Portland Av.
next to Myrtle
Brooklyn, N.Y.

Thayer & Eldridge
just before the
failureBoston Oct 15 1860
Dear Walt
Your favor is at hand. We cannot 
let you have the amount you name or any
amount for the present. This is our final answer
for the time being.
Yours Truly,
Thayer & Eldridge.[Letter from
P.B. Yale]
EajliswThayer & Eldridge
Publishers & Wholesale Booksellers,
114 & 116 Washington St., Boston.
Constantly Issuine
Live Books
for the people.
Books
for canvassers.
Agents wanted! 
Circulars and Catalogues mailed free.
Thayer 
Dec 12t '60
Walt Whitman
Portland Avenue next to 
Myrtle 
Brooklyn N.Y.Boston Dec. 1st '60
Dear Walt
Things look
immensely dubious today.
Cant tell you anything
encouraging at present.
We are working
hard. Do not use
the check yet. Will
write you again Monday
or Tuesday.
Hoping for the
best good of us all we
remain your friends -
brothers T+E
P.S. My wife sends her
warm regards to you
She desires much to see
you. W. W. T.Do not for God's sake breathe
a word of this to any one even
after the papers report it.
Boston Dec 5/60
Dear Walt
We go by the board
tomorrow or next day. Please
return the check to Wm.
Honeybun care of Thayer + Eldridge.
We have fixed your account
so that creditors cannot trouble
you + so that you owe
us but a nominal sum
just for appearance sake.
Our friends would help 
us but from the condition of
our affairs + the prospect of
bad business for six or twelve
months to come advise us
to stop immediately wind up
+ begin again.
Yours truly, T+EThayer + Eldridge
(announcing failure)
Walt Whitman
Portland Avenue next to
Myrtle
Brooklyn
N.Y.Sold by C. K. DARLING, Law Stationer, }
15 Exchange Street, Boston.

Commonwealth of Massachusetts, 
Suffolk, ss.

Boston, 30 January 1861

COURT OF INSOLVENCY, 
Before the honorable Isaac Ames, Judge of 
Probate and Insolvency, in and for the County of 
Suffolk.
   The 2nd Meeting of the Creditors 
of Thayer & Eldridge 
Insolvent Debtor will be holden at a Court of 
insolvency, at the Insolvency Court Room, 
in said Boston, on the 19th day 
of February at 9½ o'clock, in 
the fore noon, at which time, Creditors may 
prove their claims.  A Jewell
& Chas. Y. Kendall  Assignees 

P. S. -- Claims against said Debtor should be made up as 
cash, to the 10th day of January 1861 
that being the day of the first publication of the notice of the 
issuing of the Warrant of this case.


TO CREDITORS.

SUGGESTIONS AUTHORIZED BY THE COURT.

The amount to be proved is the balance due the creditor, and 
when possible, it should be ascertained before attendance at the 
meeting of Creditors.

Claims are to be made up as cash, to the day of first publication, 
stated under the Messenger's Notice; interest, when it is 
legally due, being added to claims over due, and deducted on 
claims not due on that day.

Where the vouchers for the claims are promissory notes, 
orders or negotiable paper, they must be produced to the Court, 
when the claim is offered for proof.

Creditors, residing in other States, who do not attend the 
meeting, except when it is otherwise provided by law, must 
themselves make the oath, required by our Statute, before some 
person legally qualified to administer the same, and his certificate 
thereof to be properly authenticated.

The blank forms, for the vote for Assignee should be filled up 
with the full christian name and place of residence of the person or 
persons voted for, and signed by the individual, who is to cast the 
same, before presenting the oath to the Court.

Proof of claims at the early meetings is very desirable, as 
dividends will be declared as soon and as often, as the state of the 
Assignee's account, and the number of claims proved will allow.Law Offices 
of 
Harvey Jewell
and
Walbridge A. Field,
20 Court Street, Boston
Feb. 6, 1861
     My dear Sir:
     Please find bill
inclosed of 20.24. You are
requested to pay the same
immediately Are much obliged
Your [M svnt?]
H. Jewell
& S. Kendall
Assignees of estate
of Thayer & EldridgeFrom
Assignees of
Thayer & Eldridge
Feb '61Walt Whitman
To Thayer & Eldridge
Dr.

1860
July 31 To Balance of a/c  $20 24
Boston 10 January 1867.Walt Whitman D.
Brooklyn
NYNew York, Dec. 4 1866

Mess. Thayer & Eldridge
Gent,

Please to send by
return mail a copy
of 
Whitman, Leaves
of Grass
to the address of 
E.H. Courtenay
U.S. Coast Liracy
Washington D.C. 
& bill to us, on receipt
of which we will remit
at once.
Yours 
respy
B. Westermann & Co
Booksellers

[*Dear E. -- Will you pass this over to Walt?
I have written Westermann & Co explanatory. W W Thayer*]