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Three-page letter from Samuel Hart, Sr. to Isaac Leeser discussing finances related to collections for the *Occident*, the progress of the Bible printing and stereotyping, Dr. Wise's move to Cincinnati to lead a congregation, and opinions on Reform Judaism. Hart expresses concern about Dr. Wise's apparent shift in religious views. He also inquires about outstanding debts for the *Occident* from Oppenheim and Myers, and Michael Lazarus's subscription status. He closes by asking if any of Peixotto's work will be included in future issues.

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