The writer rejects the foolish view that Roman tax collectors were useless or dishonourable, noting that even though Christ condemned them, He also chose one as an Evangelist. The author praises the generosity of the French fermiers généraux (tax officials), from whom he has received support for his small colony. He asks for their continued kindness, explaining that the settlers came under a royal promise of exemption from taxes and fees, though they now face unexpected charges for minor trade matters. He trusts that the officials and the Duke of Choiseul will act wisely for the kingdom’s good and hopes for lasting peace, as war would ruin his small Swiss canton. The writer also states that Newton and Locke are true teachers of mankind, unlike those who would start wars over distant lands. Finally, he reminds his correspondent — both a patriot and a man of letters—of Atticus, a learned Roman tax collector, and closes with respectful regards.