Apologises for not acknowledging receipt of payment from Smith. Sent a copy of the "Insects" as requested [probably Smith's "The natural history of the rarer lepidopterous insects of Georgia" (1797)], happy to supply Smith with any books, Abbot is marked 22 guineas.

Thanks for Smith's portrait, with which he intends to illustrate a copy of the "Tour to Hafod" along with portrait of [Thomas] Johnes. Sorry they have not yet sold the coppers [for "Hafod"] yet, [Joseph Constantine] Stadler [(fl 1788-1820), engraver] objects to taking them. Hopes Smith "will not be a looser by [his] American friend".

Bill to Smith for "Abbot and Smith's Insects" £14 14s.