M M Rutherford & Co.,
                                                             General Merchants
                                                               Ballibay
                                                                 22 August 1894

Dear Sir

       In reply to yours in which you acknowledge the £25 I sent you.  I really couldn’t send you the £15 for quarter I have not the cash I am now in [????] and I sometimes get it hard to meet my a/c  The land Gray [1] holds in [Tossy] he has not paid one penny of rent since 1888 and the same [he] has done with Mills [2] [???] and Mr Hubbard [3] .  Mr McWilliam [4] has entered a [call] against them for you and Mills [???] and I expect they will pay with costs  the tenants that E W Gray [5] put in the land went into the Courts and got it reduced near the half so he [wrote] us to pay our share of the costs and take the reduced rent  I believe we will have to take the reduced rent but we will not pay Mr Wright [6] costs  when the matter is settled I will write you at once  In fact I have sent you more cash than I received off the tenants for the past three years  I neednt speak to your brother James [7] on the matter he is [getting] the [world] tight enough himself I dont like the way he is doing.  Hoping you and family are well.

                                         Yours sincerely

                                           M M Rutherford [8]

To Mr T McCullagh [9]