In this manuscript letter reference is made to a report delivered by Robert Dale Owen to the United States of America Congress. Finch expresses "surprise and regret" at the proposals for the annexation of Texas, and of Dale Owen's insinuation to "interfere with the Institutions of the South; is sure that Owen will feel the same.
Finch offers further opinions on America and slavery; explains he has studied the topic deeply and believes "the Southern slaves are generally speaking the poorest the most miserable and the most oppressed people that can exist on the face of the earth".