Previously sent [Dawson] Turner specimens of 'Phascum crispum' and 'Phascum multicapsulare', the latter drawn by [James] Sowerby who called it Hedwig's plant; understands Smith visited Turner and thinks the specimens "perfectly distinct". Recently sent Sowerby parcel containing 'Phascum stoloniferum', 'P. serratum', 'P. multicapsulare', 'P. muticum', 'P. acaulon', and 'P. curvicollum'; this last differs from figure in "English botany", which he has always considered 'Bryum lanceolatum' of [James] Dickson and "Flora Bedfordiensis"; further observations on this and other 'Phascum'.

Sonnet [by Abbot] "On the Condition of the Poor, written the last morning of the year 1800".