* This letter of Louis was brought to light during the Revolution of 1793. It is a curious document, and illustrates the consummate duplicity practiced by that monarch and his ministers. Disclosing, as it does, the policy which governed the action of the French court, and the reasons which induced the king to accede to the wishes of the Americans, its insertion hero will doubtless be acceptable to the reader. It was dated January 8th, 1778. "The sincere desire," said Louis, "which I feel of maintaining the true harmony and unity of our system of alliance, which must always have an imposing character for our enemies, induces me to state to your majesty my way of thinking on the present condition of affairs. England, our common and inveterate enemy, has been engaged for three years in a war with her American colonies. We had agreed not to intermeddle with it, and, viewing both sides as English, we made our trade free to the one that found most advantage in commercial intercourse. In this manner America provided herself with arms and ammunition, of which she was destitute; I do not speak of the succors of money and other kinds which we have given her, the whole ostensibly on the score of trade. England has taken umbrage at these succors, and has not concealed from us that she will be revenged sooner or later. She has already, indeed, seized several of our merchant vessels, and refused restitution. We have lost no time on our part. We have fortified our most exposed colonies, and placed our fleets upon a respectable footing, which has continued to aggravate the ill humor of England. "Such was the posture of affairs in November last. The destruction of the army of Burgoyne and the straitened condition of Howe have lately changed the face of things. America is triumphant and England cast down; but the latter has still a great, unbroken maritime force, and the hope of forming a beneficial alliance with the colonies, the impossibility of their being subdued by arms being now demonstrated. All the English parties agree on this point. Lord North has himself announced in full Parliament a plan of pacification for the first session, and all sides are assiduously employed upon it. Thus it is the same to us whether this minister or any other be in power. From different motives they join against us, and do not forget our bad offices. They will fall upon us in as great strength as if the war had not existed. This being understood, and our grievances against England notorious, I have thought, after taking the advice of my council, and particularly that of M. D'Ossune, and having consulted upon the propositions which the insurgents make, to treat with them, to prevent their reunion with the mother country. I lay before your majesty my views of the subject. I have ordered a memorial to be submitted to you, in which they are presented in more detail. I desire eagerly that they should meet your approbation. Knowing the