<p style='text-align: justify;'>Herrmann Simon congratulates his brother on his 27th Birthday and enquires about his progress with his studies and career plans. He provides news about his family and laments the cost of billeting a Bavarian officer and a senior French official with their servants. He reports the departure of a delegation of local merchants to Berlin to seek a fresh arrangement concerning the present costly restitution of confiscated English goods. He further mentions the purchase of a half share in a horse. The letter closes with a paragraph from his wife Minna Simon.</p>
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