Voltaire notes that the recipient had asked him for documents concerning the Pays de Gex whilst he was at Tourney and that he is sending now all that he has been able to find. He adds that he does not believe a tax on the nobility will be levied this year, though it seems that the controleur général is committed to the operation. He ends the letter by saying that he awaits the recipient’s orders as to whether to press ahead or postpone the matter kindly entrusted to him, adding that the recipient can count on his unwavering devotion.

The letter opens with seven lines of verse known as ‘À Monsieur de Chennevières’.

The MS was composed, according to a notes in Voltaire’s hand on f.79v, f.81r, f.95v, and f.98r, between 6 November 1759 and 12 February 1760. The notes states that the MS was composed at Les Délices. F.1-80 are written primarily in Wagnière’s hand with corrections by Voltaire. F.81-99 are written primarily in Voltaire’s hand. The first half seems to be a clean copy of the text. The second half appears to be a working document.

The letter contains a poem known as ‘A Monsieur D[es] M[ahis]’.