Mead, his Clerk.” Giles appears to have become involved soon after this, and was assisted with loans and money and in other ways, by Duesbury, of the Derby china works. This is proved by papers in my own possession, amongst which are several notes of hand, as “Borrowed of Mr. Duesbury five guineas, which I promise to repay on demand. James Giles.” “Paid Mr. Heath a Bill on Mr. Giles, dated Feb. 20, at two months, value £120.” “April 1, James Giles’s note due 4th June, 1777, £50.” “May 29, Jas. Giles’s note due July 12, £50,” etc., etc. Ultimately Mr. Duesbury, on the failure of Giles, took to his stock and entire concern, and the original accounts, &c., connected with this are in my own possession. One of these, the balance-sheet of the estate for 1776–77, is very curious as showing some of the fashionable people with whom he did business:-- JAS. GILES’S ESTATE, CR. 1776. £ _s._ _d._ May 4. By Miss Clarkson’s Bill received 3 8 6 „ Lord Palmerstone’s do. 0 14 6 13. „ Coll. Twisleton’s do. 0 10 6 15. „ Lady Nuneham do. 2 14 6 „ „ Lady Ailesford do. 0 15 0 „ 28. „ Mrs. Nesbitt do. 0 10 6 June 14. „ Duke of Bolton do. 3 4 0 „ 17. „ Mr. Robt. Child do. 2 15 0 „ 10. „ Mr. Duesbury borrow’d 5 5 0 July 23. „ Ditto do. 5 5 0 Aug. 17. „ Ditto do. 3 13 0 1777. May 17. „ Mr. Buller his Bill 8 19 0 „ 30. „ Dutchess of Ancaster do. 10 1 0 June 14. „ Mrs. Stevens do. 0 11 6 „ „ Mr. Cooper do. 0 9 0 „ „ Mr. Kent do. 2 10 6 July 12. „ Mr. Sheridan, on Acct. 20 0 0 Sept. 8. „ Ditto, in full 3 12 6 ------------- £74 19 0 ============= JAS. GILES’S ESTATE, DR.