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Hon Michael Wallace
Commissioner of Sable Island
[illegible] May 24th 1831

Dear Sir,
I herewith enclose you the Power of Attorney of my brother William G Pearson Seaman onboard the late ship Courser [lost?] on Sable Island in Oct [last?] in my favour and by me endorsed to you with authority to receive whatever may be [earning?] to my brother from the effects saved from said Ship. which at your early convenience please remind to my address Care of Mr Whiting D Liverpool Packet Company N 32 India Wharf Boston and oblige
Respectfully Yours
John Pearson