Voltaire encourages the recipient to read a letter from Turgot, Contrôleur général des Finances to Louis XVI concerning the 30,000 pounds that had been set as the price for the Pays de Gex’s future immunity from taxation. Voltaire notes that Turgot’s letter shows he fought bitterly for this figure to be reduced and expresses his annoyance that the recipient did not keep him informed of their own negotiations over this price, negotiations Voltaire felt had jeopardised his own attempts to reduce the sum. He then turns to salt, a commodity that had been proposed as an alternative to taxation, stating that this idea had never come to fruition.

Frederick begins by saying that he hopes the marquis has a peaceful summer, before moving on to political matters. He discusses the negotiations between the French and the English, and criticises Voltaire for his desire to become rich.