Current state of affairs [following failure of his banking house]: they have appeased the "great mass" of their creditors and pleaded for time to convert their funds to money; surprised and consoled by the kindness and confidence they have met with, following a meeting on recommencement of business which was "unanimously asserted to" by the 400 in attendance, some refractory persons remain. Comments on support and friendship of Mr Martin [Smith's brother-in-law]. Allerton, his library, and art collection are all to be sold, but as they will fully discharge his obligations he does it with pleasure.