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If you are a book keeper you are in a proper situation to dress well. Your Employers will like you the better, and it will be better for you every way. We have, I have, lost in that way; you will find it out. Set your Dress expenses at $100.00 per annum. Have good clothes, well made to fit you. Hunt or Gilligan, not Badger. As for Eliab, it is very different; the character he is forming rests on a different basis. He is in a different business too. Let his clothes come from Milo. Have you yours made in Bangor. You may say I dont know much about affairs if I have not much wit, I have some observation, and my advice hath wisdom!

 You enquire about T.H. Boynton. I knew him, but not much. Remember not of him whereof to affirm now. If you would know, B. F. Brown, per Eliab.
 I am glad Lucy has got a good school. & guess she will do well there. I want to hear from her. Eliab wrote that folks there told Confounded lies about me. plague 'em; they know better, a big sight. not that I presume to be a good teacher, I never did, but I keep school like others and as well as other folks, only I never say so much about it, or make a fuss. Who finds fault, has an eye for wind rather than essentials.  Kick him! He would find fault if he were to be hanged!  As for my taxes, I never meaned to pay it. perhaps Charles has or will, tell him better.
As for your Elpic, go ahead. report progress. Your machine for Original Ideas would be very valuable here. How do you sell the 'right'? cant you send a plan & description? I would give all my old shoes for one real good Original Idea.  This is a fine market for the Commodity.
 I weighed at Boston 167 1/2 lbs. What sort is H. Stevens? Make a pretty good Bostonian?  I hope you will write particularly all about yourself & Eliab. I want to know. Make Eliab write. Write often & much. Postage descends you know. Buy thin paper 2 sheets 1/2 or. Tell Lucy to write. How often do you see her? I want to know her prosperity. I expect letters from Milo will be scarce now. So You Wrote. Your ideas do me good every letter you write.
                                                                                                                        Your Brother
                                                                                                                                 Isaac