you being Master of the Ship William Tell, we wish you as soon as you get your cargo on board to proceed the first fair wind for Lisbon on your arrival at Lisbon you will apply to Mess^{rs} Gould, Brothers & Co and if you with them think it for our interest you will dispose of your cargo to the best advantage or proceed to Cadiz or Gibralter as you may think best. Should you proceed to Cadiz we should recommend the house of the Widow of Morace Roberts & Co to you to do your business if you should proceed to Gibralter we should recommend the Hous of George Allardyce & Co but in all cases should you think best you will value on any other houses you may think most for our interest, after discharging your cargo you will remit the proceeds of our goods and the amount of your freight to Samuel Williams Esq^{r} London payable to the order of Bixby Valentine & Co in favour of Humphrey & Clark except such amount as you may think proper to invest for a return cargo on our accounts after discharging your cargo you will in case it is at Lisbon or Cadiz ballast your ship with Salt and proceed to the Havana if at Gibralter you will ballast with Stone or Sand as you may be able to obtain, and, if any cheap Red Wine or Malaga Wine can be obtained or any freight you will take and proceed to the Havana with all possible dispatch, In case you get a part of a cargo at any place before mentioned you will have it shipped as the property of Mess^{rs} Drake & Murdock, merchants of Havana, in the name of some Spanish House, On your arrival at the Havana you will call on Mess^{rs} Drake & Murdock where you will find our instructions how to proceed, our object is to get a freight home from the Havana for the Ship with laying out what funds you may have for a return cargo in Molasses or Sugar on our Accts. as we may think most for our interest on your Arrival [Illustration: Account of Belem Port Charges of the American Ship W^{m.} Tell Captain Elija Cobb