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Letter from Edward Kirkpatrick of Southampton to Thomas Attree [or Altree] Esq of Brighthelmstone [Brighton], Sussex, 21 Sep 1822. Enquiring about the tax payable on flies [i.e. light carriages], as he wishes to have an example before advising resistance to the Tax Office. The duty demanded at Southampton was £6 10s. The flies there '... are built with metallic springs and leather in every respect as a large Landau, the wheels under 30 inches and driven by one ass'. Attree had evidently not answered [and perhaps not received] Kirkpatrick's earlier letter on the same subject.

Autograph, with signature. The following comment has been inserted in another hand: 'They are only liable to 30/- [or 30%] duty'.