In this correspondence, the writer addresses misconceptions about Roman tax collectors, arguing that, contrary to some beliefs, they were both essential and esteemed citizens. They express satisfaction with the generosity of tax farmers, particularly in supporting a new colony, and highlight bureaucratic challenges faced by the settlers. The writer also praises Monsieur le Duc de Choiseul’s potential contributions to the kingdom and contrasts historical figures Newton and Locke with contemporary political scenarios, emphasising the need for peace and rational diplomacy. The letter concludes with respect and gratitude towards the recipient, comparing them favourably to historical figures.

The writer expresses gratitude for being recognised as a representative by the philosophers and agrees to sign documents despite a trembling hand. They commend Monsieur le Duc de Choiseul for his support and poetic talent, noting his assistance in promoting a watchmaking industry established by Geneva émigrés. The writer finds immense satisfaction in witnessing the successful integration of Huguenot artists within their parish, highlighting the peaceful coexistence of different religions as preferable to past conflicts. They conclude with a reflection on personal contentment and a message of appreciation to Monsieur Dalembert, champion of tolerance and virtue.