ships ride with their heads well to the East & Westward on the
different tides, — and as I thought the phenomena interesting and little
known to any except yourself, some observations made in a high
Northern latitude might be of utility to compare with yours made in the
Southern hemisphere. — My friend Heywood after taking several obs^ns on
each tide, said he could perceive little or no difference but what seemed
to arise from the small change of the ships position in swinging to the
different tides.

    Heywood sent me a copy of the results of your last observations taken
at Spithead, but these could not be noticed in my Directions, which were
published in Aug^t . 1811, otherwise I certainly should have noticed them; —
for I assure you Sir, like yourself, I trust my endeavours are directed
entirely to approximate to truth, and contribute if poƒsible, to assist
in clearing the way for my Brother sailors.—
    I regret that I had not the honor to be personally acquainted with
you before this time; some time ago I was about to have called on you,
being informed you lived in Naƒsau Street, but afterward I learned you
had moved. —

    Should you paƒs the India House at any time, I shall be happy
to see you, where I am daily to be found in the Map-room until
2 P.M.
      With respect & esteem
          I am Sir
              Your Obd^t & most hble Servt
                Jas. Horsburgh