To John Higgins 10 December 
Down Farnborough Kent
I am much obliged for your letter & enclosures of the 8th informing me that 224’16 5 has been placed to my account at Robarts & Co. I am very sorry to hear of the gloomy prospects of the Farmers & of the chance of reduced rents.—1
Dear Sir | Yours very faithfully | C. Darwin J. Higgins
Discusses his accounts.