Sent Smith specimen of 'Pancal bengalensium' preserved in spirits, encloses Latin description [extant], though when he sent specimen to [William] Roxburgh he returned a drawing of the same plant with the name 'Vallisneria alternifolia'. Sends his original description as believes it contradicts Linnaeus' theory of the fructification of Jungermannias and thinks Roxburgh's name not very correct. Sends seeds of 'Stratiotes alismoides' which belongs to the 'Enneandria enneagynia' with instructions for growing. Has started his duty at the General Hospital and studying the country languages, subsequently has had little opportunity for botanising.

Two pages of [James] Sowerby's account with Smith, the first dated 23 January 1794 and written by James Smith, detailing monies owed to Sowerby, and the second covering 1798-1799 and written by James Edward Smith's, detailing monies owed to Smith.

Remarks on the 'Carex laevigata' Smith gave him this morning: may be [William] Hudson's 'C. inflata', observations. Criticises [Samuel] Goodenough's quoting of Hudson's 'C. inflata' for his 'C. vescicaria'. Offers Smith specimens of 'C. axillaris'.