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ing me to accept those bills. As to advice from thy neighbours, it is one of those simple cases that do not require advice, and I say expressly, when thee considers my situation, thee cannot honestly refuse my request. If I was in thy situation, and all the world advised me not to do it, I should not pay the least respect to such advice, but accept the bills without a moment's hesitation. If thou thinks Paul Lanusse will be a more difficult creditor than I shall be, thee will, under present circumstances, be mistaken, to where I am thus forced into a monstrous loss, I shall be very difficult, although, in common cases, should be favourably disposed.

Your friend,

JACOB BARKER.

The plaintiff further proved by Joseph Thebaud, of New-York, the plaintiff's agent, that in the beginning of October, 1807, he received from the plaintiff the following account, dated 1st September, 1807, at New-Orleans, which he showed to the defendant, and demanded payment of the same, which was refused by the defendant:

1818.

Lanusse

V.

Barker.

1818.

Lanusse

V.

Barker.

Dr. Mr. Jacob Barker of New-York, for account of Messrs. John Taber & Son, of
Portland, in acct, current with Paul Lanusse,

1807.

Cr.

1807.

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The plaintiff further proved, that in the suit first above mentioned, which had been depending between him and the defendant in the supreme court of the state of New-York, the plaintiff suffered a nonsuit, on the nineteenth of December, 1808, after the judge had charged the jury in favour of the defendant. And the plaintiff further proved, that he did, on the 30th of January, 1809, draw two new sets of bills upon the defendant, which were produced and read in evidence by the plaintiff's counsel, and are in the words and figures following:

New-Orleans, 30th January, 1809.

Exchange for dolls. 10055 35 cents.

Sixty days after sight of this my second of exchange, (first and third of same tenor and date not paid) pay to Mr. Jos. Thebaud, or order, ten thousand and fifty-five dollars, thirty-five cents, value received, which place to account of

PAUL LANUSSE.

To Mr. Jacob Barker, merchant, New-York.

New-Orleans, 30th January, 1809.

Exchange for dolls. 2195 93 cents.

Sixty days after sight of this my second of exchange, (first and third of same tenor and date not paid) pay to Mr. Jos. Thebaud, or order, two thousand one hundred and ninety-five dollars, ninety-three and a half cents, value received, which place to aceount of PAUL LANUSSE. To Mr. Jacob Barker, merchant, New-York.

That the said bills were protested for non-acceptance on the 11th of March, 1809, and for non-payment on the 13th May, 1809. The notary also proved, that at the time of presenting the said bills, he offered to the defendant the account and letters herein next stated, which the defendant refused to accept, and desired the notary to take them away, who refused, and threw them on his, the defendant's, The bills were accompanied with a letter of advice, mentioning that the first bill was for the balance due for the purchase of the 500 bales of cotton, and the other for disbursements of the ship

counter.

1818.

Lanusse

V.

Barker.

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Mac, and 1500 dollars damages paid on the tw drafts of 5000 each on Taber & Son, returned tested for non-payment.

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The plaintiff further proved, that all the bills of exchange drawn by plaintiff on the defendant, and contained in the above account, amounting to 23,042 dollars 96 cents had been paid by the defendant after the same had been protested for non-payment, excepting the last mentioned bills for 5,000 dollars each, drawn in favour of Thomas Elmes, and forwarded as aforesaid to Corp, Ellis & Shaw. It was also admitted, that the plaintiff had received no part of the freight of the Mac's cargo, although it is mentioned in a letter of his, that he had received the freight or a part of it.

The plaintiff then proved, that the ordinary interest of money in New-Orleans was ten per cent. per annum, and the lawful interest in New-York was seven per cent.

The plaintiff having made the proofs on his part, here rested his cause. Whereupon, the defendant then produced in evidence the following account, forwarded to him by the plaintiff, in his letter of the 20th of May, 1807.

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Dr. Messrs. J. Taber & Son, in Portland, in account current with Paul Lanusse. Cr.

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1818.

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Lanusse

V.

607 25

Barker

301 21

691 50

1276 52 1-2

New Orleans, April 24, 1807.
(Signed)

PAUL LANUSSE.

Dr. Messrs. J Taber & Son, of Portland, in account with Paul Lanusse. Cr.

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The defendant then proved, by Gabriel Shaw, of the house of Corp, Ellis & Shaw, of New-York, that the two bills of exchange drawn by Paul Lanusse on John Taber & Son, dated the 20th of March, 1807, were received by Corp, Ellis & Shaw, from Thomas Elmes of New-Orleans, in whose favour they were drawn, about the 27th or 28th day of April in the same year, and were immediately forwarded by him to John Taber & Son, of Portland,

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