first floor. Mr. Lawrence used to collect the quarterly rent of $12 50, and would jokingly offer to let the rent lie over until next quarter. Mr. Lewis afterwards left business in 1840, with an ample fortune of $100,000. At that time he was at No. 12 Wall street. He retired against the protestations of every friend. They advised him to stay in the street and get rich.

Old

Among the friends who so advised was old Benjamin Stephens, of the firm of Lippincott, Stephens & Co., grocers, at 52 Front street. Benjamin was the father of Stephens, the great traveller in Arabia, South America, &c. I believe Harper Brothers & Co. paid the young Stephens $20,000 for one book - more probably than they ever paid for any other copyright. grocer Benjamin, his father, was a good business man. He lived in Murray street. Some of my readers will recollect a block of old wooden shanties front of Murray street, between Greenwich and Church streets. Benjamin noticed that they did not pay the owner six per cent. interest, and he offered $1,000 a lot. There were probably ten or fifteen lots. Every lot probably rents now for $7,000. Mr. Stephens was a large man, with coarse features. He died a few years ago, very rich.

John Lewis was originally in business at Darien, Conn. He married Miss Bishop, a Quakeress. She has been dead many years, and when she died he bought a place at Clinton, Middlesex county, Conn., where he now resides. He is now seventy years old.

At Darien, in 1819, his employers had two vessels in the trade between that place and New York City.

I notice in the list of the Herald of 1837, John Lewis, as among the list of names Mr. Bennett published of houses that could not fail.

John Lewis had a favorite, object for many years, and he used to travel at his own expense between this and Albany to get it carried out. I allude to the New York Free Academy. He was a warm advocate for the advancement of the highest educational facilities. He, before and since that time, had advanced substantial means, and as high at one time as $20,900. As he never aspired to riches, he gratified himself in spending his money in that way, and it was very laudable. I do not know among the list of names I have rescued from oblivion any one who has done more good in a quiet way, and added to the prosperity of our city, more than John Lewis.

I see that he, many years ago, paid taxes on more than $200,000 real estate in the city.

In another page, I allude to the store No. 33 South street, occupied by H. W. & L. Phillips. Two doors from them, at No. 29, was Charles N. S. Rowland, who died in this city July 10th, 1863. He was an eminent merchant at the time of the fire, and was burned out, losing a large amount of property. P. I. Farnham & Co., who occupied a part of No 29, lost $50,000. The firm of Mr. Rowland was for many years Rowland & Braine. They commenced as early as 1815, and dissolved about the year 1820. His partner was James H. Braine. In Volume 1., I mentioned that he was a brother of Daniel Braine, and that he married Ann. Musgrove, a daughter of Thomas Musgrove, a swamp merchant. In that volume I spell the name Roland, instead of Rowland. I mention that Rowland & Braine were in the flour business and shipping trade to Nova Scotia, and that Mr. Braine went to England with his

father-in-law, Musgrove, and that he, (James H. Braine) left several children.

I now make a more lengthy sketch of Charles N. S. Rowland. He was a heavy merchant, and he was one of our most distinguished and useful citizens. He was largely in the Southern trade, especially to Norfolk, Virginia.

Up to this week he was President of the Fireman's Insurance Co. at 33 Wall street. He was Treasurer of our Sheriff's jury for thirty years or more. For fifty years or more he has held important offices. As early as the year 1823 he was elected a vestryman of Trinity Church.

His father was the Rev. John H. Rowland, who preceded Bishop Richard Channing Moore, and the Rev. C. C. Moore, of Staten Island, N. Y. He had three brothers, Geo. Rowland, John H. Rowland and William Rowland. George went to Norfolk, Va., in 1801, and commenced business in 1806, and yet lives. John H. went to Richmond, Va., where he died in 1832. William followed the sea, afterwards settled in Norfolk, and died in 1858. All during their lives were connec ted in business together. The firm in Norfolk now is composed of four brothers, all sons of George, who continue the same business as established by their father, and did, before this present war was commenced, num ber among our correspondents in this city some houses of forty years standing, and very many houses of twenty years and more, and then living. The house in Norfolk is still Rowland & Brothers.

C. N. S. Rowland seemed to be engaged in every good work. He held offices innumerable. He was

Treasurer of the Episcopal Diocesan Convention up to the time of his death.

He was Treasurer of Trinity School, and of the Board of Trustees of the Aged and Infirm Clergy fund. He was buried from the Church of the Annunciation, in West Fourteenth street, Sunday, July 12.

Mr. Rowland must have left a considerable property, for many years ago he paid taxes on personal property te the extent of $50,000

CHAPTER XXIV.

There are several families of De Forest in this esty, though spelt Deforest. There have been many of the name who were merchants. One of the earliest was Theophilus Deforest, who kept a grocery in the Fly Market seventy-five years ago.

The next of note was Benjamin Deforest, who commenced in this city about 1803 sixty years ago. He rose to be a man of note, and of him I shall write. There was another Deforest, the founder of the house in South street, still in existence. Of that house I shall have a full and a separate sketch.

The name of Deforest has had to me a charın for many years. There is a mystery about one of the name, and it has never been solved.

It is more than forty years ago since I was at New Haven, getting learning. I was a stranger to everybody in the place when I went there. On the east side of the "Green" were two stately houses. One was occupied by Nathan Smith, U. S. Senator, and the other and the more stately mansion was the home of a stern man, called "Don Deforest." He had black-eyed, lovely girls for daughters, and one only son, called Carlos. He was handsome, but effeminate looking. From those years to now I never heard of them. I