I am trying to get a sum of money put into our hands immediately, that we may the more assuredly answer your bills, should you find it necessary to draw, and may pay for some ships of war in Europe. It will also be my endeavor to procure some able veteran officers from the Irish brigades in this service. From the best authority here I am told, that the German agreement is for seven thousand recruits, and eight hundred Hessian Chasseurs. They are to sail from some German port towards the end of this month. News is just arrived here of the death of the king of Portugal. Considerable bodies of troops have been for some time marching from Madrid towards the frontiers of that kingdom. I have the honor to be, &c. ARTHUR LEE. MEMORIAL, _Presented to the Court of Spain_. Burgos, March 8th, 1777. The present state of the dispute between America and Great Britain does not seem to be so fully understood, as to render a clear representation of it unnecessary. America has declared herself independent, and has defeated all the efforts of Great Britain to reduce her during two campaigns. In this resistance she has hitherto stood alone and almost unassisted. Her infant and unprepared state has been compensated by her ardor, her indignation, her enthusiasm. Great Britain, however, is determined to redouble her efforts to make this campaign decisive of the fate of America. In this situation, America offers her commerce and her friendship, which she has withdrawn from Great Britain, to Spain and France. This offer ought to be deemed of double value, because it takes from their rival and foe, what it gives to _them_. It is, therefore, taken for granted, that this is an object of the first magnitude, and worthy of the highest attention of both these Courts. It is also taken for granted, that Spain and France do not wish Great Britain should prevail in the contest, or regain America by conquest or conciliation. There remains, therefore, but this single question; whether it be more politic for the two powers to declare immediately, or to wait the event of the next campaign? To judge of this, it will be necessary to consider what will be the probable event of the next campaign. As Great Britain is resolved to put forth her utmost strength, it is probable that the event will be, either the total reduction of America, or an accommodation founded upon a mutual conviction of each other’s strength; and this accommodation must be hastened by America being left destitute of any material assistance from Europe.