"New-York" straightline on folded letter docketed February 2, 1790 to Philadelphia. Manuscript "pr Capt Elliot Via N. York" Rated "Sh 2" when the letter entered the mails at New York City; rated "1/" local currency at Philadelphia. Addressed to John Godfried Wachsmuth (of Dutilh and Wachsmuth).

The ratings were calculated as follows : In Pennsylvania local currency 16 grains [Ship rate] + 1 dwt 8 grains [60-100 miles-the distance of New York to Philadelphia was 80 miles) was equivalent to 2 dwt in New York sterling.

The addressee, John Godfried Wachsmuth, of the firm Dutilh & Wachsmuth, was a prominent merchant, based in Philadelphia during the late 18th and early 19th centuries. Dutilh & Wachsmuth, founded by Wachsmuth and his business partner, John Dutilh, engaged in extensive international trade, dealing in commodities like sugar, coffee, and textiles, and had strong connections with markets in Europe and the Caribbean.