British Museum
May 24^th 1871

My dear Sir

Many thanks for your last note you remind me of = halliq although instances of this are numerous, I think few are published but I can refer you to one in Cunef. Insc. Vol II. p. 13 l. 8 where equals and one I copied this morning has simply equal to but you will find enough instances in the next volume we issue when writing to me about mahar and makar you might have quoted my translation of n imdanaharu as an example against me, I think of putting a note to say “M^r F. Talbot suggests “market place” for bab mahiri have you any objection? I think of making the syllabary in the following form

an monogram for samu, ilu Aru &.c.

giving the principal sounds I know and the roots the signs stand as monograms for – but without any explanation of the meaning of the roots thus I shall not say samu is heaven ilu is God and Anu the name of the one of the principal deities I have a great number of unpublished bilingual tablets and I think a few of the equivalent values of the characters from these will be useful to students

Yours respectfully
George Smith

H. F. Talbot Esq^re