New year greetings, in Latin. Busy with his literary and business work, especially correcting and proof reading. Thanks for Smith's present of books of last year, delighted with Smith's "Tour of the Continent". Asks Smith to value works of Columna [Smith sent copies owned by Edmund Davall to Roscoe as a prospective buyer]. Smith should ask of Messrs Cadell and Davies a poem called "The Press", written by his printer, and published as a specimen of typography and to show the excellence of its mechanical execution and engravings.

Asks Smith to consult on possibilities of his 16 year old son, James, being placed with [Samuel] Taylor to learn practical farming. At [Liverpool Botanic Garden] two new houses have been completed and filled with plants and five more to be finished; [John] Shepherd [(c 1764-1836, curator of the garden] says when complete it shall challenge "all the kingdom in point both of elegance & convenience".