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Lewis Tappan (1788-1873), one of the most influential abolitionists in Antebellum America (known for his participation in the Amistad case), was born in Northampton, Mass. Growing up in a devoutly Calvinistic family, he was deeply influenced by his parents' evangelical beliefs. In 1828, he joined his brother Arthur in the New York silk trade. He was so successful as credit manager of Arthur Tappan and company that in 1841 he withdrew from the partnership and formed the Mercantile Agency (later to become Dun and Bradstreet). By 1849, having accumulated enough wealth to retire he decided instead to devote the rest of his life to humanitarian causes.

This letter to A.W. Riley (Tappan’s attorney?) mentions his letter of 29th Feb. as received, but complains that it does not contain the information he asked for. “When was the last third of the money to be repaid? Was interest to be charged at 6 or 7 pct? When was interest to commence?... I will rely on your paying (the notes) punctually”. Ashbel W. Riley, the recipient of this complaint, was a prominent citizen of Rochester, N.Y., serving on the city council, board of health, and other appointed offices in the city government during the 1830's. Riley was an active temperance lecturer, delivering over 8,000 temperance speeches during his long life, and actively promoting the formation of total abstinence societies throughout New York State. He was, in general, the prototypical progressive man of the 1830's, with interests including the anti-slavery movement, penal reform, care for the mentally ill, and the Presbyterian Church. Apparently the two gentlemen’s business relationship continued to deteriorate since, although this letter is dated 1836, Ashbel Riley is recorded as insolvent in 1846, when Lewis Tappen finally lodged a suit against him. (See: William L. Clements Library, The University of Michigan. M-2748 Ashbel W. and George S. Riley Papers).