The memorandum was written in Ferney and is dated 31 May 1761. It concerns the rebuilding of the church at Ferney and addresses the various concerns raised about this rebuilding.

This is likely the memorandum he mentions in D12326, though if this is the case then six further pages of the MS are missing. It is written as a dramatic dialogue between Boswell and Voltaire and covers topics such as language, religion, superstition, poetry, literature, and painting

[…] 8thly. The rebellion being now put down, we shall have much talk about what the Emperor must be forced to do, to reorganise an independent Poland and thus by an act of suicide, to create a new and deadly foe in his own bosom. The Emperor from the very beginning of the revolt, felt and declared that Poland had revolted without sufficient cause, (Among the demands made as a justification of the revolt was that of a free and unrestricted public press. A free and unrestricted press in Poland! A country which Voltaire called ‘Un pays gouverné par 100,000 gentilhommes, don’t 90,000 ne saient pas lire.’) and in consequence, not of its own feeling and interest, but of French and Jacobinical advice, instruction and money[…]’