The manuscript is an autograph letter written in the hand of Trophime Gérard de Lally-Tolendal. It delves into the trial of Thomas-Arthur de Lally and Voltaire’s role in it, particularly through his historical work Précis du siècle de Louis XV (1768). Within, the author meticulously outlines the accusations levelled against Thomas-Arthur de Lally, recounts the events of the Seven Years’ War (1756–1763) and the consequential Battle of Wandiwash (1760), and sheds light on the disloyalty and envy among Thomas-Arthur de Lally’s fellow officers, which significantly contributed to his adverse circumstances. Additionally, the letter references Lettres des Indes à l’auteur du Siècle de Louis XIV (Amsterdam [Paris] [1770].

This text discusses America, Egypt, Ancient Greece, and India, as well as topics such as idolatry, miracles, temples, magic, Jews, and Ancient Romans. In the preface, it is said that the MS was offered by the author’s nephew to Catherine II of Russia. The manuscript is either unfinished or incomplete.

Protests against the idea that his appointment as successor to Carnac in the Bengal command should proceed from the recommendation of Lord Clive (of whom he expresses both dislike and distrust), and not as a result of pure merit. ” I think the Company are rather more Indebted to me for the Mode in which I serve them than I am indebted to the Company for their employment. Without enthusiasm, my dear Orme, it is altogether impossible that I could have conducted myself in this arduous Scene in the Manner I have done – The ground of the whole has been Disinterestedness- and that is a Virtue which has not been much in these Parts – nor perhaps will not be much known hereafter” (sic). He speaks highly of the Sepoys. “Some of our battalions would astonish the King of Prussia – and they astonish me.” He cannot understand why governorships should be given only to Civilians :-” These gentry my honourable masters never grow wiser – or because what was their system when pure Commercial matters were their only concern must that system be still pursued when they have rose from a Counting House to an Empire ?” Considers Voltaire would have done better not to publish his ideas. Postscript, 23 Jan. 1767. Describes a meeting with Lord Clive in Calcutta in which he assured Clive that he (Smith) approved of Clive’s public conduct, and would support his successor, whose fault it would be if Smith quarrelled with him, and asked Clive to assure the Directors that he, Smith, was perfectly disinterested.