The following letter was written by Horatio Dalton Newcomb (1809-1874) of Louisville, Kentucky. He wrote the letter to Sumner Wells of Chicopee, Massachusetts. The following biographical sketch of Newcomb appears in the Biographical Encyclopedia of Kentucky of the Dead and Living Men of the Nineteenth Century, published in 1878:

Newcomb, Horatio Dalton, merchant and manufacturer, son of Dalton Newcomb, a distinguished farmer of Massachusetts, was born August 10, 1809, at Bernardston, near Springfield, Massachusetts. He received a good practical education, and, after working on his father’s farm for a time, he taught school in his native state, but, being dissatisfied with his prospects in that direction, took the agency for a book, and traveled through several of the states, finally locating at Louisville, Kentucky, in 1832. He engaged, for a while, as clerk in a small business house; afterwards, in various mercantile enterprises, but which he accumulated some means; entered the commission house of E.E. Webb; was soon after admitted to partnership, and began a career of remarkable mercantile success. In 1837, he went into the liquor business; and subsequently established a large grocery trade, with his brother, Warren Newcomb, under the style of H.D. Newcomb & Bro., becoming one of the largest grocery establishments in the West. In 1863, his brother retired from the business, and a few years afterwards died in New York, a millionaire. The house soon became Newcomb, Buchannan & Co., devoting themselves entirely to operations in whisky. In 1850, after the projection of the Cannelton Cotton Mills, at Cannelton, Indiana, by J.C. Ford, Hamilton Smith, and others, when the enterprise was on the eve of a failure, he came forward with a large secured capital, placing the establishment on a sure foundation, and, though his commercial interests were valuable, a great part of his fortune was made in connection with the Cannelton Mills. In 1856, in connection with his brother, Dwight Newcomb, he leased the Cannelton Coal Mines, form which he retired after several years’ successful operation, In 1871, having amassed a large fortune in the legitimate channels of trade, he abandoned active commercial pursuits for his own interests, and devoted himself, with great energy, to the cause of the Louisville and Nashville Railroad, and was its most influential and substantial friend. He took large stock in the road; worked hard for its success, loaning his own credit for the establishment of that of the company; for sixteen years was one of its directors; at the death of Hon. James Guthrie, in 1859, became its president; as such carried the road through its financial embarrassments; and, for some time, bore the financial burdens of the company. Mainly through his great business ability and inexhaustible resources, the Louisville and Nashville Railroad was made the most successful and powerful railroad enterprise in the South. While actively engaged in business pursuits, he never lost sight of the interests of the city. After the burning of the Galt House, through his instrumentality, chiefly, the present magnificent hotel was built. He was one of the organizers of the Louisville Board of Trade, and was its first president; erected some of the finest buildings, and was variously concerned in most movements of importance to the city of Louisville. He was a man of marked peculiarities, as well as marked talents. He was a clear-sighted financier, steady and self-confident rather than aggressive, at all times conservative and safe; was valued among his acquaintances for his liberality and kindness of disposition; his tastes were always upward, and, although not ostentatious in his patronage, he was concerned in all art and public improvements; possessed of extraordinary gifts, he had few equals in the business world, and the withdrawal of such great resources as he possessed was a loss to his adopted city. He died of apoplexy, at his house in Louisville, in 1874, and probably left behind him no enemies, for he was a man singularly without malice. Mr. Newcomb was twice married; first, in 1838, to Miss Cornelia W. Read. The only remaining child of this marriage is H. Victor Newcomb, of Louisville, Vice-President of the Louisville and Nashville Railroad. In 1872, he was married to Miss Mary C. Smith, eldest daughter of John B. Smith, of Louisville, a lady who has ever been distinguished for her beauty of person, and brilliancy of mind and manners.
Transcription
Louisville, Kentucky
March 27, 1863
Sumner Wells, Esq., Chicopee [Mass.]
Dear sir, enclosed please find check of my firm upon E. D. Morgan [ ] New York for $5,000 in accordance with your telegram of this date. I presume that you have dated the purchase of a home for my sister in accordance with my instructions of 20th inst.
You will have the title examined & be assured that it is all right. Should the home require any repairs, have them done. You will also have the house insured against loss by fire. I presume that an insurance of $2500 or $3000 would be sufficient. I leave this point to your good judgement. You will have the deed made to Dwight Newcomb & when recorded, forward the same to me. Also a statement of all other expenses. I am sorry to make this claim upon your time but as the object is one of charity to a widowed sister of mine, I feel assured that it would afford you pleasure to act and I hope that you will give me an opportunity to reciprocate in some manner a few of the many favors received at your hands.
We have cold, raw, unpleasant weather & some of my family are suffering with colds. We fear another rebel raid into our state which has created some alarm, but it proves to be only a horse stealing expedition possibly intended to create a diversion in favor or Johnston who may contemplate an attack upon Rosecrans.
20th Veteran troops from the Potomac have been ordered to this state among which is Burnside’s old division which he had in North Carolina. The first installment arrived here yesterday. These are the first Eastern troops we have had and we trust that they will behave better than most of the Western troops have done this past year. They have stolen everything in the country but the land wherever they have marched. Those few removed from the seat of war confirm but a poor opinion of the men & desolation which has been caused by our troops.
The rebels steal horses and cattle and the quartermaster and commissary take and give receipts for what they need to eat, but pay for the same, committing no petty thefts. Our own troops steal all they can pack and destroy what they cannot carry off. Such barbarism has no parallel in modern times as has been exhibited by federal troops.
An acquaintance from Lake Providence has just arrived here who ordinarily picks 1,000 bales cotton. His plantation was robbed of everything, his house turned into a hospital previous to which he was waked up in the night, a rope placed round his neck, and hung up and cut down three times before he would divulge where his money and bonds were buried. This practice is making Union men with a vengeance.
Yours respectfully, H. D. Newcomb






