"Your kind letter, yesterday received, gives me great concern. I never wept through simple grief, but once in my life through grief at ingratitude; and I think I never felt so painful a pang in my heart. I can well imagine that a sense of another's ingratitude may terribly overthrow anyone's health. I believe my dear sister, whose death you so kindly mention, suffered _in part_ from excess of anxiety through being made executrix to her husband's will, involving great perplexity, but _also_ from the fraud of an old and trusted clerk. Her husband had several small strokes of paralysis, and for two and a half years before his death probably had not his mind always perfect. He delegated many confidential writings and documents to the clerk, who with his wife was much respected by the whole family. After his death his accounts were inexplicable. Three of his sons worked hard at them for weeks together, and at last discovered frauds, by which the clerk had not only embezzled money-how much they know not, but counted above the thousand-and had depreciated the property in selling it by representing it as having been for years a declining business: this was to hide his pilferings. When charged with it, the man _became raving mad_. Lawyers knew not how to recover property from a maniac who could not defend himself: and my sister was in such grief for the man's wife, that she knew not whether to wish to recover a farthing. How the matter stood she either did not know or did not like to tell me-to the last; but the mysterious disease which ate away her strength, I in my private mind ascribe to anxiety from this affair and her sudden and strange responsibility as trustee for ladies. "This dear sister was the fondest object of my boyish affections; and through life she was the self-sacrificing, devoted character which from earliest years she displayed. Five sons, one daughter, and two daughters- in-law were present at her death, all fervent in love and duty. Her husband was one of ten children, and all that family were singularly united. Her only daughter will now live with two of her aunts, who have been almost at her side since birth. My sister was so long in a very precarious state that I did not expect her to survive the winter of 1878- 9, and at last death came as a relief and release. "It has always troubled me that I have so little power to promote the industrial interests of friends. When I was a professor in London I used to be entreated to find pupils for tutors (when I had not half as many pupils as I desired for myself) and to recommend others to publishers and editors, when I could neither get a publisher to risk a shilling on what I wrote, nor more than one editor to accept an article from me. Now, I would most gladly recommend ---- ----; but it is well to say frankly that no one ever asks me, nor do I _at all_ know who wants anything, nor can I guess in what direction to inquire. But be sure I shall not forget, if the occasion opens.