DEAR DOCTOR,--Your letter of January the 9th, 1787, came safely to hand in the month of June last. Unluckily you forgot to sign it, and your handwriting is so Protean, that one cannot be sure it is yours. To increase the causes of incertitude, it was dated _Pen-park_, a name which I only know, as the seat of John Harmer. The hand-writing, too, being somewhat in his style, made me ascribe it hastily to him, indorse it with his name, and let it lie in my bundle to be answered at leisure. That moment of leisure arriving, I set down to answer it to John Harmer, and now, for the first time, discover marks of its being yours, and particularly those expressions of friendship to myself and family, which you have ever been so good as to entertain, and which are to me among the most precious possessions. I wish my sense of this, and my desires of seeing you rich and happy, may not prevent my seeing any difficulty in the case you state of George Harmer's wills; which as you state them, are thus: 1. A will, dated December the 26th, 1779, written in his own hand, and devising to his brother the estates he had received from him. 2. Another will, dated June the 25th, 1782, written also in his own hand, devising his estate to trustees, to be conveyed to such of his relations. I. H. I. L. or H. L. as should become capable of acquiring property, or, on failure of that, to be sold and the money remitted them. 3. A third will, dated September the 12th, 1786, devising all his estate at Marrowbone, and his tracts at Horse-pasture and Poison-field to you; which will is admitted to record, and of course, has been duly executed.