Elizabeth Wylie McCalla, Bloomington, Ind. to Andrew Wylie, Jr.

              Bloomington, Jany 20th 1866, My dear brother, Your kindness in proffering to donate me your share in Jane's patrimony is appreciated, just as much by us as tho we accepted it, but under the circumstances we decline it. A day or two before our dear sister's death, we suggested to her the propriety of making her will, at the same time remarking how well she looked & that we thought she was getting well. She replied she had been thinking of it, but said if she failed to do so, she wished me to be witness that she desired the little she had might go to the most afflicted or needy member or members of the family. Mr. McCalla is succeeding very well in business, realized 1200 profits of his share in the firm last year & the year before. In fact, my dear bro, we are better off than you, for we owe no man anything, & live far within our means. Had not Jane's land better be sold & the income from it for some time appropriated to erecting a monument over Mother's grave & her own, enclosing the lot where our dead repose; erecting a tablet to Sam'ls memory & enclosing his grave (he lies in the strangers portion & it is a shame to our name without a memorial yet to tell where he lies, a nameless grave). After all this is done, then let it be disposed of as our dear sister