Lawyer in Philadelphia, Pennsylvania. Letter written December 12-14, 1863, to his aunt, Mary B. Haralson of Longmeadow, Massachusetts. Writes that since he opened up his office a month before business has been very slow but he hopes that it will pick up at the close of the war, as it did after the War of 1812. If business remains bad he might try to write for the daily papers or tutor private pupils. Comments on the bad state of Confederate currency, the rising cost of hiring a substitute for soldiering, and that bounties should be offered to promote volunteering.