From James Pettit Andrews at Brompton near London, to Mrs Quincey's house at Green Hey near Manchester, thanking Sally for her letter.
His health is fading fast, and he does not expect to live long. He is however resolved to face death with 'as little eclat as a native of Mallicolo or of Nootka Sounde.
Andrews is not convinced of the benefits to be gained from introducing schools for poor children. He feels that education will deter men from seeking work in agriculture, and will therefore increase migration to the towns and especially London. Furthermore he is of the opinion that the recent naval mutiny at the Spithead anchorage would not have occurred if the ratings had not received an education. By the way he feels that the supremacy of the Royal Navy is now at an end, destroyed by the 'wretched irresolution of our governors'.
He asks Sally to send him a landscape painting like the two that she sent his daughter.
Reference is made to her amusing style of writing letters.
He admires 'your Moravians'.