Forwards copy of a private circular [extant] prepared by a committee of [William] Roscoe's friends detailing scheme to raise funds to buy an annuity for Roscoe, outlines their reasons for not approaching local institutions for funds. Corrects Smith regarding sale of Roscoe's books; the money raised was returned to the subscribers after Roscoe refused the books, and the small part of the library which was purchased was presented to the Athenaeum. Roscoe's opposition to the annuity overcome.

Saw Mr Martin today, all the family well [Smith's brother-in-law].

Handwritten circular dated Liverpool, 8 September 1820 detailing scheme to raise funds to buy an annuity for Roscoe following "the sudden and calamitous reverse [...] in the fortunes of Mr Roscoe" four years ago [2pp].