Two letters: one from Benjamin Tallmadge, Jr. to John Paine Cushman; and one from Benjamin Tallmadge, Sr. to Martin Clapp. Tallmadge, Jr.'s letter refers to a financial transaction for carpeting and mentions his future travels. Tallmadge, Sr.'s letter to Clapp expresses his disappointment that Clapp has been so delinquent on his interest payments, and informs him he has transferred Clapp's debt to his children.