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• John Smaill to William Mackinnon. - covering note with accounts which are attached
• John Smaill to William Mackinnon. - accounts; Whisky for sick cow; problem of providing horses & carts for the new building going on; accounts attached
• John Smaill to William Mackinnon. - answers queries as to accounts, explaining 4/6 an acre paid for stone-clearing, 2/6 a day to most labourers, 1/2 to women, details of trip to Edinburgh regarding horses; attached accounts, & expense statement
• John Smaill to William Mackinnon. - regarding work being done on Balinakill estate
• John Smaill to William Mackinnon. - sends accounts, details of planting & gravel carting; accident at the mill causing lockjaw; news of men who are sick