Instructs Annie how to complete ARW's tax return in his absence. ARW also chastises Annie for not dating her previous two letters to him and states that their daughter has picked up this bad habit, but their son Willie, "shows the hereditary business instinct of the male animal by duly dating"! ARW bemoans the US government postal weight restrictions affecting his posting of plants back to England. ARW concludes his letter by stating how miserable California is and that "nowhere in America yet have I seen a place I should like to live in".