autograph letter signed to James Hartford

Long and unusually entertaining account 'Re Varnish', addressed to an American correspondent. A fascinating insight into the nature of Victorian entrepreneurship. 'It has long been an idea of mine that of all the Trades the most profitable one is Varnish [...] the Germans, clever as they are, can't make Varnish at all [...] nor for that matter can the Americans'. Explains that the Standard Varnish Co of New York have appointed agents to sell their inferior varnish in England, and that 'to take a leaf out of the enemies book' he has suggested to Clark dong the same in America, but that Clark said 'the duties would kill the profit'. Clark isn't keen on setting up a factory in America either: it would cost thirty thousand pounds 'when he could use all his money so profitably here'. Continues with a lengthy proposal of partnership. Headings in the margin: 'Preface', 'SL's patent idea', 'Jealousy', 'McKinley', 'Factory in USA', 'Capital', 'Old England yet', 'James & Samuel', 'Our plunder', 'First come [first] served', 'Brains not labor', 'Crude Materials', 'America's mistake', 'Samples', 'Foundation', 'How Clark gets paid', 'Profit', 'Experimental', 'Finale!' It may be that the author is in some way connected with the American paintmaker Pratt & Lambert, established in 1849. The two leaves creased and pinned together.