2 pp. + stampless address leaf.

To his brother Nicholas Low, New York: “…hope it will be in your power to give me some agreeable Intelligence concerning part of my property in America, especially as there is some demure about the compensation to the Loyalists, which has occasioned petitions to the King and the House of Commons…The Chancellor of the Excheqr. could not be brought to think…that our Claims are founded in Law and Justice, but only on Humanity and the Bounty of the Nation, or to pledge himself to move that we be paid…The Matter therefore has been put to…an appeal to the Justice of the House of Commons. If they choose to bear the Odium which must necessarily be incurred by a Denial, we must bear the Misfortune…” Isaac therefore hoped his younger brother Nicholas – the richest land developer of upstate New York as well as a political powerhouse  - could make certain of a “favourable…Valuation of my Estate”, which included several fine city homes and acres of land in Saratoga County.  Late in the War, when the British Army had evacuated New York City in 1783 and prominent Loyalist Isaac Low had accompanied them as they sailed for England, Nicholas rose to greater prominence as a staunch supporter of the Revolutionary cause, later attending the state convention that ratified the US Constitution and serving in the state Legislature while, in the midst of political turmoil, buying up large tracts of land north of the City. He was thus happy to insure that his disloyal brother’s American estate was highly valued, especially since Isaac’s compensation, based on that appraisal, was to come entirely from the coffers of King George.