Cowper writes to his "dear sisters" including Miss Hannah Drury regarding his recent trip from Rhode Island and his business prospects at a saw and grist mill in Mills Point, Fulton County, Kentucky. He notes that he oversees the mill owned by Thomas M. Smith and that the mill makes lumber for steamboats as well as for sale in the Memphis and New Orleans markets. "I like it very much," Cowper writes, " and hope at some future time to have an interest in the concern, get married, and settle down here." Cowper notes that the mill is located three miles from the Mills Point post office.
