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.