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, 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.

The writter expresses gratitude for being recognised as a representative of the philosophers and agrees to sign the documents despite his trembling hand. He praises Monsieur le Duc de Choiseul for his support and literary talent, and for aiding the development of a watchmaking industry founded by Geneva émigrés. He is pleased to see Huguenot artisans successfully integrated into their parish, noting that peaceful religious coexistence is far preferable to past conflict. He closes by reflecting on his own contentment and sending thanks to Monsieur d’Alembert, a firm advocate of tolerance and virtue.