Apologises for not replying sooner to Smith's letter of 23 [Sep 1796]. Disagrees with Smith's propositions respecting the new arrangement of the Linnean Society, Smith's child; "grieved to see the Father leave his Child to be supplanted by aliens & strangers" and is hurt to see it "neglected" when he thought it was about to rise "to the summit of perfection".

Reassures Smith that he will never be found "dishonorable or dishonest", and that any harsh expressions he used were intended for [Robert] Townson [(1762-1827), natural historian and traveller, in respect to his subscription arrears]; believes arrears should not extend beyond two years.