William S. Ingram, DEALER IN TEA, COFFEE, SUGAR AND SPICES. 31 N. SECOND STREET. (Opposite Christ Church.) Phila., Pa., 12 mo 24 1890 Walt Whitman. Dear Friend:

I send you over to-day Tea, Coffee Spices and a bottle of wine as a Christmas Present.

Hoping you will have a pleasant one and many of them

I remain your friend, Wm Ingram per W S.I.