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Hanna, who would almost fight you if a word was dropped disparaging Mr. S's. character, will admit that he has been overrated. As a teller or assistant cashier, under the control of an energetic cashier, ne would make a good officer-his very countenance exhibits want of energy and indecision of character-he has what the world would call a milk-and-water face; he has by his overbearing conduct to the different officers and clerks in the bank, made himself universally hated and despised; so far did he carry his tyrannical course, that a highly respectable young gentleman-a Mr. English, a clerk in the bank-cowskinned him in one of our streets. The want of mind has indated him with such ideas of his own importance, that many of his friends doubt very much if he really is their old acquaintance and friend, B. P. Smith. Mr. Smith married one of the daughters of the late Standish Forde, who was at one time a merchant, out had been unfortunate in business. His highly respectable widow, Mrs. Sarah C. Forde, was obliged after his death to commence a small retail dry goods store and was for a few years at 24 North 6th street; afterwards at 40 North 6th street, and was some three or four years since still keeping a small store at 86 Arch street. The late Mr. Forde resided stone time at 27 Vine street, and afterwards at 222 South Front street. Mr.Smith proclaimed to all around him, on the evening of the day that our banks suspended specie payments, which was Wednesday ev'g, Oct. 9, that their bank would never suspend. It was said in so boasting a manner; that many said he would burst asunder with his own importance-their bank did not pay in specie on Thursday, Oct 10th, and has continued suspended ever since, the same as our other banks--with this exception, that they pay in specie all their $5 notes that are in circulation. The mild, amiable and not easily excited Mr. Sam'l Brooks, is, I believe, the only gentleman in the board of directors who esteems Mr. Smith, and was it not that Mr. Brooks has one of the most gentle dispositions, I doubt much if he would tolerate him. I notice your reply made to the attack in the Commercial Herald and Sentinel. I can only assure you that I never speculated in stocks to the amount of $1, and never was known to any broker, much less in their employ or pay. This much in justice to myself, and I can assure you that every sketch given of any of the gentlemen, was given from recollection and without aid from a human being, commencing with the U. S. Bank up to the present moment. The attacks made in that paper are not worthy of notice; that newspaper is now owned by the consistent and honest Jesse R. Burden, M. D., and Marshall Sprogell, a briefless lawyer, and who was also at one time in the silk business at 96 Market street, and was unfortunate; he has now turned Editor and part proprietor of a newspaper; he dare not say that any of the sketches are not true, with respect to these gentlemen-the only fault, that some of them were let off lightly. If Dr. Burden or Mr. Sprogeil will only signify a wish to read it, I will give a biographical sketch of each, commencing with Jesse and ending with Marshall-all complete, with notes and annotations. I send you the following, which was in print a year or so ago: "Who is said to be the handsomest, wittiest, most virtuous, consistent, upright and straight forward man in Philadelphia? All will say, by acclamation, Dr. Jesse R. Burden, the flower of Dumbiane; one of the proprietors of the Commercial Herald and Sentinel, a sixpenny newspaper, and married to the daughter of Joseph B. Smith, a Yankee shoemaker, and a State Director in the Pennsylvania Bank."