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Iowa City May 16 1860 John Newton Esqr.

Dear Sir

Lest some of my answers fail I thought I would review our affairs up to the present yours of March the 7th 1860. Containing a draft on the Bank of the Republic New York for $250.00 was all right which I duly acknowledged by return mail and yours March 29th containing a deaft for $275.00 on the American Bank New York lacked your indorsement [endorsement] to be of any account. I answered you, askign you to impower [empower] Mr [Name] of San Francisco to indorse [endorse] it for you.