Dugald Stewart mentions that Smith was also acquainted with D’Alembert, Helvétius, and Marmontel. It was at the house of Helvétius that he first met the great Turgot and the excellent Abbé Morellet. “He talked our language very badly,” writes the Abbé in his memoirs; “but his _Theory of Moral Sentiments_ had given me a great idea of his depth and sagacity, and in fact I still look upon him as one who made most comprehensive observations and analyses of all the questions that he dealt with. M. Turgot, who was as fond of metaphysics as I was, held a high opinion of his genius. We saw him often; he was presented at the house of Helvétius: we discussed the theory of commerce, banking, loans, and many points in the great book he was then composing. He gave me a very pretty pocket-book which he used and which has served me for twenty years.” Turgot’s _Reflections on the Formation and Distribution of Wealth_, which were written about this time, remained unpublished till 1769, when they began to appear in the _Éphémérides du Citoyen_. It is noteworthy as bearing upon the question of mutual obligation between Smith and Turgot that it was the _Wealth of Nations_, not the _Reflections_, which gave topics for their economic discussions. It has been supposed, on the authority of Condorcet, that a correspondence was subsequently carried on between Smith and Turgot. But the publication quite recently of a letter written by Smith to the young Duke of Rochefoucauld has removed all doubt upon the subject. Rochefoucauld had written to inquire of Smith if he possessed any letters from Turgot, and this is the answer:— “I should certainly have been very happy to have communicated to your Grace any letters which the ever to be regretted Mr. Turgot had done me the honour to write to me; and by that means to have the distinguished honour of being recorded as one of his correspondents. But tho’ I had the happiness of his acquaintance and, I flattered myself, even of his friendship and esteem, I never had that of his correspondence. He was so good as to send me a copy of the _Procès Verbal_ of what passed at the bed of justice upon the registration of his six edicts which did so much honour to their Author, and, had they been executed without alteration, would have proved so beneficial to his country. But the present (which I preserve as a most valuable monument of a person whom I remember with so much veneration) was not accompanied with any letter.”