The enclosed list is the ministerial army upon paper. In effect it will amount to about 15000 Germans and 18000 British; their destination I can now give you with some certainty; 4000 Brunswickers and Waldeckers, with 500 Hessians from Hanan, are now at Stade, a port in Hanover, ready for immediate embarkation and destined for Canada, to be joined by the twentyninth regiment, and 1000 drafted from the Foot Guards, under Colonel Matthews. There is to be another embarkation in the spring from Ireland for Canada, and the whole is to be commanded by General Burgoyne, and Carleton I believe recalled. The second body, being Hessians, are to march this day for Stade, and the third on the 14th of next month; these are for Boston. Lord Cornwallis, with six regiments, to sail immediately from Cork for Virginia, where General Clinton is to take the command. They have certain assurances of being joined by the Scotch in Virginia, and those on the borders of North Carolina under the command of one M’Donald. In the mean time, they have been directed to protect themselves under a treaty of neutrality. Besides this land force, Lord Howe is to have a fleet of seventytwo sail to block up the coast. For this purpose large ships are to be stationed at the mouths of the great rivers, and the rest are to cruise at some distance from the coast three deep, but not in file, so as to render it more difficult to cross them. They are to get possession of New York and Hudson’s river, so as to cut off all south and north communications, and they have some idea of attacking Canada too, by Montreal. Halifax is to be their naval magazine. The Germans are commanded by two Lieutenant Generals, of whom the eldest is named De Heister, who has some military character. This is the favorable review of their plan. On the contrary, the whole army, native and foreign, is averse to the service, so that it is much apprehended, that if the provincials are dexterous in throwing among them advantageous propositions, and faithful in performing them, the desertion will be immense. The British troops have not one in five that is a soldier, the rest are boys and debilitated manufacturers, just recruited, at the reduced standard of five feet four inches. A vast number of the best subaltern officers have quitted the service. It is thought they will make Howe commander in chief, which must disgust the German generals, who are much older. The expense will be immense, the difficulty of providing magazines immense, and another campaign hardly possible. Lord George Sackville is the minister, with absolute and hated authority even in the Cabinet.