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Ph'a. Sep 17th 1860

My D'r Sir

I regret that I cannot ac=
cept the invitation you have kindly
sent to me to be present at the laying
of the Corner Stone of the principal
building of the "University of the South."
It would afford me very great plea
sure to do so but my engagements
make it impossible.

A similar cause, my brother, Mr
Samuel Welsh begs me to assign
for his declinature.

We both feel a deep interest in

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