sat up with him, and did so on the last two nights of his life. He was always there with Dr. Manley, the physician, and assisted in removing Mr. Paine while his bed was prepared. He was present when Dr. Manley asked Mr. Paine "if he wished to believe that Jesus Christ was the Son of God," and he de- scribes Mr. Paine's answer as animated. He says that lying on his back he used some action and with much emphasis, replied, "I have no wish to believe on that subject." He lived some time after this, but was not known to speak, for he died tranquilly. He accounts for the insinuating style of Dr. Manley's letter, by stating that that gentleman just after its publication joined a church. He informs us that he has openly reproved the doctor for the falsity con- tained in the spirit of that letter, boldly declaring be- fore Dr. Manley, who is yet living, that nothing which he saw justified the insinuations. Mr. Woods- worth assures us that he neither heard nor saw any- thing to justify the belief of any mental change in the opinions of Mr. Paine previous to his death; but that being very ill and in pain chiefly arising from the skin being removed in some parts by long lying, he was generally too uneasy to enjoy conversation on abstract subjects. This, then, is the best evidence that can be procured on this subject, and we publish 460 it while the contravening parties are yet alive, and with the authority of Mr. Woodsworth. Gilbert Vale. A few weeks ago I received the following letter which confirms the statement of Mr. Vale: Near Stockton, Cal., Green- wood Cottage, July 9, 1877. Col. Ingersoll: In 1842 I talked with a gentle- man in Boston. I have forgotten his name; but he was then an engineer of the Charleston navy yard. I am thus particular so that you can find his name on the books. He told me that he nursed Thomas Paine in his last illness, and closed his eyes when dead. I asked him if he recanted and called upon God to save him. He replied, "No. He died as he had taught. He had a sore upon his side and when we turned him it was very painful and he would cry out 'O God!' or something like that." "But," said the narrator, "that was nothing, for he believed in a God." I told him that I had often heard it asserted from the pulpit that Mr. Paine had recanted in his last moments. The gentleman said that it was not true, and he appeared to be an intelligent, truthful man. With respect, I remain, &c., Philip Graves, M. D. 461