Armagh,
May? 14th 1847?

Wm Parkinson Esq

(a receipt for £10-19-9 for cash for 12th)

Please give my best thanks to Mrs Johnston for the strict punctuality in settling our account. No accounts have been settled so promptly as this. I will keep 10/- for James’ travelling expenses until he is about to go which will be about the 20th of June. It is but reasonable that you should be able to observe an improvement in him this time. You [do] not expect too much. I am sure James himself will be candid enough to acknowledge that every attention has been paid him. I am obliged, J. Lester.

If he determines in joining the medical profession he should commence to learn French at once. A first rate master attends this school. I trust his improvement will be satisfactory as I feel obliged by the very spirited manner in which … past of the assignment has been carried out, and … to my request … the terms during the present state of the provisions market, and I do assure you that I am most anxious for his advancement … (page missing?)