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.

Ordered to attend the embassy going to Ava, Burma, and anticipates being away for nine to ten months, doubts he will find a draughtsman. Sent Smith plants and seeds via Messrs Mercer and Bryce. Asks Smith to remember him to old friends, especially Baillie Young and Lubboch.

Has delivered a report on the botany of Burma to the East India Company, along with a set of specimens and loose duplicates, probably to be given to Sir Joseph Banks, hopes Banks will let Smith have duplicates. Has sent Smith a description and drawings of an animal and three plants with intention of inclusion in "Linnean Transactions". Asks Smith to look over and correct his "Enumeratio Plantarum" if the East India Company decide to publish any of it. Sending items to [William] Roxburgh. Arranging materials procured in Ava, Burma, for illustrating the geography of Eastern India. Has gathered materials on the religion and cosmogony of the Burma, Siamese and other eastern nations. Recommends if Smith and any friends have an interest in documents of the region see Sir John Murray who is returning to England with a collection of Burma, Siamese, Shan Palli and Kussay manuscripts.

Received Smith's letter of 1 February; congratulates him on his marriage and for giving up the "drudgery of medical practice" to devote himself to the "study of sciences". Urges Smith to undertake the production of a new "Genera and Species Plantarum" for the honour of Britain, as [Joseph Pitton de] Tournefort and Linnaeus did for France and Sweden.

Since his return from Burma has been botanising at Luckipore, India, on the east side of the Meghna River, and sending findings to [William] Roxburgh, arranging geographical papers, written a treatise on the religion of the Burmas, and is comfortable except for want of books and a wife. Concerned that the papers he sent for possible inclusion in "Linnean Transactions" have not been received, and that Smith is ignorant of the "Enumeration of Burma" plants, specimens and drawings that were probably offered to Sir Joseph Banks. If Banks is not interested in them he is confident that [William Fullerton] Elphinstone, director [of the East India Company], will assist Smith in procuring them for himself.

Makes some observations on his "Enumeratio", mostly corrections and clarifications in the naming of plants and new genera, with reference to Roxburgh and [Jonas] Dryander: his 'Asclepias tinctoria' is in fact 'Asclepias tingens'; his 'Sium ninsi' is '[Sium] sisarum' as stated by Dryander in "Linnean Transactions"; a new genus of 'Laurus' which Roxburgh names 'Buchania', believes the plant he sent which Smith named for him is a 'Valisneria'; does not agree that 'Oxalis corniculata' is two species as discussed in "Linnean Transactions"; his 'Rhizophora conjugata' Roxburgh has since named '[Rhizophora] decandra'; his 'Hibiscus strigosus' may just be variety of '[Hibiscus] cannabinus'; his 'Epidendrums' are all 'Limodorums'; believes his 'Bryonia saggitata' is the same as Roxburgh's '[Bryonia] umbellata'; his 'Pandanus pecten' is Roxburgh's '[Pandanus] foetidus'; and his 'Cissampelos pata' is Roxburgh's '[Cissampelos] hexandra'.

Does not collect insects but has sent a parcel of dried plants, will supply descriptions if desired. Dampness and insects currently make it impossible for him to preserve plants and form a collection. Notes on the plants he has sent to Smith: 'Gardenia bisperma' could differ from plant "barbarously" named by Roxburgh; he thought 'Asclepias reticulata' might be the 'Apocynum reticulatum' but now sure it is new to Linnaeus; his 'Polygonum sagittatum' may be the new species '[Polygonum] horridum'; 'Kirpa', a fine timber tree, is 'Decandria monogynia'; believes Roxburgh's 'Athulia aquatica' is a new genus; the 'Painlot' of the natives may be a 'Tannonia' although he has called it a 'Bryonia', has not found the female plant; the plant he called 'Urtica' may not belong to that genus, having only seen the female flowers; and the plant with six stamens inserted into a globular nectarium of which he formerly sent a drawing is 'Amur'. Literary pursuits frustrated by a lack of books.

He has temporary charge of the East India Company's botanic garden at Calcutta whilst [William] Roxburgh is at the Cape [of Good Hope] recovering his health. He has been drawing and describing his fish specimens; forwarding drawings and descriptions of 10 'Cyprini' as an example; his method for interpreting the Bengal names; has nearly 200 drawings of fish; unsure whether to publish as a separate publication or in "Linnean Transactions". Sending description and drawings of a bat for "Linnean Transactions". Received word that the Directors of the East India Company have received his Burmese plants specimens and given them to Sir Joseph Banks.

He is publishing a long paper on the "Religion of the Burmas" in "Asiatic Researches" vol 6; he has caused great offence amongst the Indian antiquaries by claiming that Buddhism is the original doctrine of Hinduism, and that the Bramins are "intruders from Egypt".

Last year he was employed in preparing a report on suitability of Chittagong and Tippera provinces for spice cultivation, which was unfavourable, but a trial is to be made at Chittagong for which he will send nutmeg and cinnamon trees. Collected a number of specimens on this trip. Intends to send Smith a parcel of seeds for distribution. Planning to an expedition through the Sunderbunds forests and considering writing an account of the natural productions of district watered by mouths of the Ganges and Burampooter rivers.