The authors of the letters, D. G. Duncan and William Duncan, both wrote the letters from Savannah, Georgia. Godfrey Barnsley, cotton factor and merchant, married Julia Henrietta Scarborough of Savannah and lived and worked in Savannah and New Orleans. Barnsley settled on a North Georgia plantation known as Woodlands and later as Barnsley Gardens (Adairsville, GA).
From the description of D. G. Duncan and William Duncan letters to Godfrey Barnsley, 1850-1851. (Georgia Historical Society). WorldCat record id: 175305300