Dalton apologises for delay in Isabella Bewley's letter, but has been dealing with his brother's illness and subsequent death. Describes his new house and invites her to visit him. Dated at: Manchester.
Hannah Tipping was a granddaughter of Dalton’s cousin, George Bewley. She first married Robert Tipping, a tea merchant, and her second marriage was to Robert Abbatt.
The text is reproduced in Brockbank John Dalton.