Dec 3rd 1860

Dear Signor,
I send you a rhymed Letter! which is a sort of running Biography to persuade you, that you who have so often told me of the high respect you have for work, should honour the Practical Poet and do him immortal honour - even as you have done immortal honour to our contemplative poet -
I have always heard you also say that men in action were your Heroes. A silent course of forty years of daily devotedness to business, and to the performance of business, in the most perfect spirit of patient plodding

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