My friend was the eulogist of sincerity. He delighted to trace its influence on the happiness of mankind; and proved that nothing but the universal practice of this virtue was necessary to the perfection of human society. His doctrine was splendid and beautiful. To detect its imperfections was no easy task; to lay the foundations of virtue in utility, and to limit, by that scale, the operation of general principles; to see that the value of sincerity, like that of every other mode of action, consisted in its tendency to good, and that, therefore the obligation to speak truth was not paramount or intrinsical: that my duty is modelled on a knowledge and foresight of the conduct of others; and that, since men in their actual state, are infirm and deceitful, a just estimate of consequences may sometimes make dissimulation my duty were truths that did not speedily occur. The discovery, when made, appeared to be a joint work. I saw nothing in Ludlow but proofs of candour, and a judgment incapable of bias. The means which this man employed to fit me for his purpose, perhaps owed their success to my youth and ignorance. I may have given you exaggerated ideas of his dexterity and address. Of that I am unable to judge. Certain it is, that no time or reflection has abated my astonishment at the profoundness of his schemes, and the perseverance with which they were pursued by him. To detail their progress would expose me to the risk of being tedious, yet none but minute details would sufficiently display his patience and subtlety. It will suffice to relate, that after a sufficient period of preparation and arrangements being made for maintaining a copious intercourse with Ludlow, I embarked for Barcelona. A restless curiosity and vigorous application have distinguished my character in every scene. Here was spacious field for the exercise of all my energies. I sought out a preceptor in my new religion. I entered into the hearts of priests and confessors, the _hidalgo_ and the peasant, the monk and the prelate, the austere and voluptuous devotee were scrutinized in all their forms. Man was the chief subject of my study, and the social sphere that in which I principally moved; but I was not inattentive to inanimate nature, nor unmindful of the past. If the scope of virtue were to maintain the body in health, and to furnish its highest enjoyments to every sense, to increase the number, and accuracy, and order of our intellectual stores, no virtue was ever more unblemished than mine. If to act upon our conceptions of right, and to acquit ourselves of all prejudice and selfishness in the formation of our principles, entitle us to the testimony of a good conscience, I might justly claim it.