Manuscript letter, opening with Finch explaining much of his spare time is spent devising a practical means of bringing Owen's principles for the improvement of society to the people of his home town Liverpool. One plan proposed by Finch involves the building of an institution to be used by the merchant seamen of the city. There they will be able to obtain provisions and clothes and gain access to a savings banks, a library and a school amongst a number of other things.
A printed outline of Finch's plan is present, and Owen is asked to offer any suggestions he may have for the improvement of the scheme. Further detailed discussion of the scheme follows.
Finch continues by offering his views on the relationship between religion, Owen's views and Co-operation; he remarks "Christianity really has nothing to do with your [Owen's] social arrangements or rather nothing can promote the practice of genuine Christianity so effectively as Cooperation".
The letter closes with Finch offering Owen an insight into his belief system, stating he "hates Establishments I hate evils[?] I hate persecution and bigotry I disapprove of paid Priests I abominate all shackles upon the freedom of thought - and all irrational dogmas of stupid orthodoxy in all religions".