Your favour of the 17th Febry is come safe to hand. I am ashamed of my neglect in not acknowledging the receipt of your letters. I think I have regularly answered what required answers. I received the Account of your Constitution, which I much approve of. There is one great evil we labour under, which perhaps you will ever guard against, viz a provision for the Poor. It is a Cause of Idleness and therefore of every Vice, The Parish is obliged to maintain us, lays aside all Industry and the thoughts of providing for Old Age. Our Poor Rates are said to exceed three Millions in England. We on the north side of the Tweed have hitherto escaped that evil, tho’ many among us, struck with the seeming Humanity, or rather the popularity of the Measure, without considering the Consequences, endeavour at it.

To confess the Truth, Your Apologie is come to my hands, but I was so Sorry to see you still rankled at our treatment of you, and of your Country, that I wished to forget it. Your Country will in time be benefited by it. This Consideration should blot out of your Memory the remembrance of it. There is one Consequence of our Quarrel with you, which seems to lay the foundation of inevitable ruin. With the accumulated Sum of a hundred Millions of debt, we run so much the more into every extragance of expence, on the strong principle that our Debt is an additional Wealth, for in consequence of it so many more families are provided for, by the interest of the debt paid to Individuals. We therefore pay little regard to the discharge of it. When the account of our mad extravagance on Account of the Kings recovery, reaches you, you’ll see there is no measure of our expences.

Happily for us, we enjoy some advantage which may hold out some time in Our favour. Mr. Pitts Idea of establishing Commerce on Competition is noble, and I think will in the end be favourable to us. Finance will be the gainer in all Articles of fashion and Gayty, but the Works carried on in Colebrookdale and in all articles of hard war, are inconceivable to those who have not seen them. Agriculture is improving surprisingly and our home Fisheries are pursued with Vigour. Most of your Whalers are come to us.

The Government of France are abundantly punished for their treachery to us, in assisting you. The French who mixed with you saw in so strong a light the advantages of a Limited Government, that your Grand Children may live to see France as free a state as any in Europe. We may dread this. Fire and water are Ours, and the Ingenuity among our people, arising from a long practice, will for a time protect us. You see how my pen runs.

Reflecting on Your own happy Situation, Stone excepted, You bring Strongly to my Mind the history of Timoleon; like him retiring and calm beholding the fruits of his Labour. You have the advantage of him, in having laboured for the benefit of your own Country. I wish you had a Plutarch to hand you Down to Posterity. There are fine Historians who can properly blend the Philosopher and the Polititian. Think how barely Bacon has been painted. His faults arose from the time he lived in, and his Confidence in those about him. His Genius was his own. I hope you have got Dr. Henry’s History. His Account of Fryor Bacon calls him to my Mind.

Do not be surprised if, by and bye, you see an Iron Ship come to the delaware? Iron Barges are already in common use. You have seen a Print of the Iron ?. The Ille of Anglesea is an Island of Copper. It will probably be the only ?  of [the ores?]. Mr. Wilkinson is a Surprisingly enterprising Man.

My retreat into this Country has mended my health, but it has most exceedingly aflicted my Mind by my total Idleness. I flatter myself that I may find something to do in teaching my Countrymen some of the principles of Agriculture. With this view, I intend in June to go to Aberdeenshire. Mr. More will still forward my Letters.

I have desired the papers on Ventilation to be withdrawn from the Society of Edinburgh. Their remark upon it was, that there was nothing new in it. So they Disregard Utility. You have no doubt seen their Volume of Transactions, in which there is very little useful, and little new, if you [strip?] their papers which are some of them unintelligible, at least to ordinary Readers. I purpose being in London next Month, when I shall give the paper to the Master of a Ship going to Philadelphia.

I rejoice at Mrs. Hewson and Family’s Welfare. Remember me most kindly to your Nurse. Her happiness in so promising a family gives me the greatest pleasure. I hope their Father is living and well. I was during my Visit to your Country, greatly obliged to Both. How does Mr. Penn now stand as to property? I ask the Question because I wish to be informed that he is now but a private Proprietor. His [above: Their] base abuse of your Noble Street, by placing the Market in it intails a disgrace on them.

Your Grand Son, my Friend, tho’ last mentioned not the least in my Esteem. I am to You Both Dear Sir A Faithful and Affectionate Friend and Servant