Voltaire opens the letter by saying that his taste agrees with that of the recipient; he likes mysteries to remain secret. He says that he does not know whether or not the recipient has used the thoughts on public administration in the story of the twelfth wolf [lupus duodecimus], adding that if not he will weave them into the patchwork. Voltaire goes on to say that with one hand he is preparing this repetition whilst with the other the continuation of the general jumble of history, adding that if he had a third hand it would be put to the service of the lovely pair of brothers [par amabile fratrum].

Voltaire states that it is of the utmost importance to clear Corneille’s name and to protect the public. He adds that he includes a certificate from Madame Denis and the power of attorney from Monsieur Lécluse. He goes on to say that this surgeon is entitled to seek justice for an insult that may bring him into disrepute in the practice of his profession and that he would gladly pay all the costs of the proceedings. Voltaire concludes by saying that the wretched Fréron is not worthy of hearing the recipient’s fine verses, advising them to let Fréron feel the force of their prose and the arm of justice. He adds that good old Corneille, guided by the recipient, will crush the monster.

Voltaire states that Perronet gave him a great desire to take the coach to see the Neuilly bridge, adding that he would leave immediately if his age and continual illness did not prevent him from doing so. He notes that it is sad to die without having seen the monuments which make one’s homeland illustrious and thanks Perronet for having had the goodness to have had the drawing of the bridge shown to him. Voltaire goes on to say that he does not doubt that the King will use Perronet’s rare talents for new masterpieces which will immortalise his century and his reign. He ends by saying that he hopes Perronet will include him amongst his large number of admirers.

The letter concerns Voltaire’s death on 30 May 1778 and discusses the difficulties his servants faced in finding a burial place for him after they removed his body from Paris.

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.

Voltaire writes that Marin has informed him of the service the recipient is willing to render to President Hénaut, to himself, and above all to the truth, adding that for this they owe the recipient their foremost attention. He adds that the recipient is interested in this matter, and that he shall be the recipient’s agent.