“Dear Madam: I have to apologize to you for retaining so long in my possession an article which properly belongs to you, and ought long ago to have been sent to you. Before explaining the delay, let me tell you how this wallet came into my possession.

“Like your lamented husband, I was a soldier in the late war. We belonged to different regiments and different States, but accident made us acquainted. Toward the close of a great battle I found him lying upon the ground, bleeding freely from a terrible wound in the breast. Though nearly gone, he recognized me, and he said, as his face brightened:

“ ‘Ramsay, I believe I am dying. Will you do me a favor?’

“ ‘You have only to ask,’ I said, saddened by the thought that my friend was about to leave me.

“ ‘You’ll find a wallet in my pocket. Its contents are important to my family. Will you take it and send it to my wife?’

“Of course I agreed to do it, and your husband, I have reason to know, died with a burden lifted from his mind in that conviction. But before the action was over I, too, was stricken by one of the enemy’s bullets. My wound was not a dangerous one, but it rendered me incapable of thought or action. I was sent to the hospital, and my personal effects were forwarded to my family.

“Well, in course of time I recovered, and, remembering your husband’s commission, I searched for the wallet—but searched in vain. I feared it had been taken by some dishonest person. The war closed and I returned home. I ought to have written to you about the matter, but I feared to excite vain regrets. Perhaps I decided wrongly, but I resolved to say nothing about the wallet, since it seemed to be irretrievably lost.

“Yesterday, however, in examining an old trunk, I, to my great joy, discovered the long-missing wallet. I have taken the liberty to look into it, but cannot judge whether the contents, apart from the money, are of importance. My duty, however, is plain—to forward you the article at once. I do so, therefore, and beg you to relieve my anxiety by apprising me as soon as you receive it.

“Once more let me express my regret that there has been so great a delay, and permit me to subscribe myself your husband’s friend,

“Benjamin Ramsay.”