[239] Fothergill died insolvent in 1782. Notwithstanding what he had suffered by the connexion, Boulton acted with great generosity towards Fothergill’s family, providing for his widow and orphan children. “Whatever the conduct of any part of that family towards me may have been,” said he, “their present distresses turn every passion into tender pity. I waited upon Mrs. Fothergill this morning, and administered all the consolation that words could give, but I must do more, or their distresses will be great indeed. I never wished for life and health so fervently as at present; for I consider it my duty to act as a father to that family to the best of my power, and the addition of a widow and seven children is no small one.” Boulton was as good as his promises; and he not only helped the Fothergill family through their difficulties, but he undertook to pay an annual sum (though under no obligation to do so) to a Mrs. Swellingrebel--a widowed lady from whom Fothergill had obtained money which he lost; and who, but for Boulton’s generous help, must have been left destitute. Watt was made additionally miserable by the state of the bankers’ account, which was still overdrawn to a very large amount. The bankers were urgent for repayment, but neither of the partners saw where the money was to come from. Watt again thought of giving up altogether, and selling his share of the business as the only means of relief which presented itself. “I am almost moved,” he wrote, “if Lowe, Vere, and Williams will free me from any demands on my future industry, to give up my present property altogether, and trust to Providence for my support. I cannot live as I am with any degree of comfort. The want of the superfluities of life is a trifle compared with continual anxiety. I do not see how you can pay L. V. & W. 1000_l._ per quarter; I am sure it cannot be from the engine business, unless we can reduce the amount of our general expenses to 0 and live upon air ourselves.... Though you and I should entirely lose this business and all its profits, you will get quit of a burdensome debt; and as both of us lived before it had a being, so we may do afterwards. Therefore consider what can be done, and do it without reluctance, or with as little as you can; and depend upon it that I am sincerely your friend, and shall push you to nothing that I do not think to be for your advantage.”[240] Two days later, while still in a heavily desponding humour, he wrote thus:--