Manchester, 3 December 1850 

Dear Emil, 

I have received your parcel and thank you for your prompt 
dispatch of the cigars, which have found general acclaim. The 
underpants are also fine. 

a Probably Wilhelm Pieper - K. Marx, The Poverty of Philosophy. 

Father wrote to me a few days ago. His preference is for 
Gottfried Ermen, with whom he would prefer to continue in 
case of a rupture; under no circumstances will he remain with 
Peter any longer than necessary. I shall collect all the notes 
available on Ermen Bros’ business. That they have done extensive 
business is certain, the average profit, Gottfried Ermen maintains, 
being £600 a year, and more in recent years. In this business it is 
difficult to lose money in an average year; they possess and need 
little capital, and the article—low quality sewing and knitting 
yarn—also goes better compared with the fine qualities, which are 
falling off considerably. 

The balance for the year 1849/50 has not yet been struck; debits 
and credits are still in the most splendid confusion. Father would 
seem to have been pressing them again, so I] hear, and tomorrow 
they will set about putting this in order. 

Accordingly Mr Peter arrived here this morning or yesterday 
evening! He sent for old Hill—he is living in an hotel two doors 
away from our office—was very nice, inquired about indifferent 
matters, but so far, at any rate, has failed to put in an appearance 
at the office. If his intention is to plague me, he has chosen the 
wrong man. Father does not wish to intervene in the brothers’ 
squabbles, nor will I do so. But Gottfried is in such a fix that he 
has to keep in with me; he will tell me everything without my 
having to ask him about it. 

If Peter Ermen takes over the management of the office, which 
very probably will happen in the end, this will greatly interfere 
with my examination of the books. Hitherto I have only been able 
to do this 4 days a week in pinner-uours, when I was on my own, but 
it’s precisely during pinner-uours that he is accustomed to go 
sniffing about the office. I have abstracted the essentials, however, 
and little remains save the very involved task of comparing the 
prices at which Ermen Bros have been selling to us with the 
current prices on each occasion, and a search through old in- 
voices, etc., etc., so as to see whether one may not perhaps light 
upon this or that. In a few days’ time I shall send Father 
Ermen Bros’ complete accounts for 1849/50, duly classified 
and set out, as also those of Ermens’ bleaching concern, so that 
he may see how these gentlemen carry on business with his 
capital. 

Debit Father with the cost of the cigars, that would be the 
simplest. 

My love to Marie, Hermann and the children. 

Your 
Frederick