The uniformity of the testimony to his integrity and business capacity borne by many whose relations with him were widely dissimilar removes all idea of exaggeration; while the terms in which they write of him are so diverse from the ordinary commendations of the mart or the exchange, as to show in a striking manner the influence exercised by an altogether exceptional character in the ordinary relations of business. Mr. Robertson, who was long his manager in New York, thus writes: “During the many years I had the privilege of knowing Mr. Nelson, I was increasingly drawn towards him by his strict integrity, his kindliness, his splendid energy, his intellectual activity, and his unostentatious piety. There was no duty so humble that he would not stoop to perform it; there was no amount of hard work or fatigue that ever turned him away from his purpose. There was no appeal ever made to him by the suffering or poverty-stricken that did not meet with a kindly and sympathetic response. There was in him a fine appreciation of merit, regardless of the social status of its possessor; and although he would have been unwilling to admit it, there was in him a Christ-like going about continually doing good which was simply beautiful.” This affectionate respect which he awakened in all who were brought into intimate relations with him as his trusted agents is constantly apparent. His confidence when once secured was implicit; and any breach of trust or neglect of duty was a source of intense pain to him, wholly apart from any idea of personal loss. The following characteristic reminiscences are derived from notes furnished by Mr. John Miller, whose business transactions with Mr. Nelson, as a large paper manufacturer, brought them into frequent intercourse: “Mr. Nelson had an immense aptitude for the despatch of business, and great promptness of decision, never wasting any time talking over bargains. When a paper-maker called and showed him a sample, if it was not to his mind, or the price too high, he would in the most courteous manner thank him for the sample, but he would in no way depreciate the paper. If the paper was right, he would say, ‘Well, it is just the price we are paying;’ or if the price were better, he would frankly say, ‘It is a little better than the price we are buying at. I shall give you an order; and if you can maintain the quality at the price, we shall continue to order from you.’ There was never any second bargain at settlement. If the paper sent was not according to sample, it would be paid for without remark, and no further orders given. Mr. Nelson had no time and no disposition to haggle over a bargain, and no man could better appreciate value. He was in every respect a very capable man of business. After his marriage he began to take business a little more leisurely; at all events, he seemed to take more time for the little courtesies of life, which were so greatly developed in his after years.”