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 “Batson’s Coffee-House, October 20th, 1806.

“It gives me great satisfaction to inform you, that I have received a very favorable account of the great advantages of your valuable sails from the master of the ship Cognac Packet, belonging to Hull, who has had one of them in constant wear for these twelve months. It is my intention to adopt them in every ship I may be concerned in.

“I have heard that Captain Hornby, of the Birna, of Grimsby, tried your sails in a voyage to Greenland, and speaks very highly of them, and recommends them strongly.

(Signed)“.”

“To Captain M. Cowan, R.N.”

“December 1st, 1806.

“I approve of Captain Cowan’s sails very much: the experience I had of them during our voyage to Davis’s Straits, convinced me they answered every purpose set forth in the directions; and as long as I am enabled, I shall not go to sea without them.

“I am well aware there are men in most professions wedded to old customs and opinions, and vain would it be to attempt to point out to them their utility; but to me the satisfaction I experienced in reefing courses without starting tack or sheet, or shaking the sail, will never be effaced from my memory: and let those seamen who were never on a lee-shore, or in a narrow passage, in a ship badly manned, in a gale of wind, reflect that they are still liable to such cases, and then disapprove of it if they can.

“These sails do not shake in hauling up to reef, therefore must last longer.

(Signed)“.”

“Liverpool, December 27th, 1806.

“This is to certify, that the Lark, Dublin packet, of Liverpool, has had a patent fore-sail, and main-stay-sail, made with the cloths and seams horizontal, which, after trying in very hard gales of wind, I found to answer as follows.

“The sails are stronger, stand nearer the wind, and can be reefed with great ease and expedition, without starting tack or sheet.

(Signed)“.”

“Hull, Nov. 2d, 1807.

“Dear Sir,– I think it but justice to give you a further account concerning your valuable improvements in reefing sails at the foot, and making them with the cloths horizontal.

“With respect to your courses that reef without starting tack or sheet, the Cognac Packet has had one in use above two years; and from every account I hear, that very easy, expeditious, and safe plan of reefing cannot tail of being generally adopted ere long.

“Respecting the horizontal cloths, I had a main-top-sail and main-stay, sail made for her on that plan a year ago at Liverpool, and I have examined