should not know how to show my face, here or in Ireland, if I should say that all the Pagans, all the Mussulmen, and even all the Papists, (since they must form the highest stage in the climax of evil,) are worthy of a liberal and honorable condition, except those of one of the descriptions, which forms the majority of the inhabitants of the country in which you and I were born. If such are the Catholics of Ireland, ill-natured and unjust people, from our own data, may be inclined not to think better of the Protestants of a soil which is supposed to infuse into its sects a kind of venom unknown in other places. You hated the old system as early as I did. Your first juvenile lance was broken against that giant. I think you were even the first who attacked the grim phantom. You have an exceedingly good understanding, very good humor, and the best heart in the world. The dictates of that temper and that heart, as well as the policy pointed out by that understanding, led you to abhor the old code. You abhorred it, as I did, for its vicious perfection. For I must do it justice: it was a complete system, full of coherence and consistency, well digested and well composed in all its parts. It was a machine of wise and elaborate contrivance, and as well fitted for the oppression, impoverishment, and degradation of a people, and the debasement, in them, of human nature itself, as ever proceeded from the perverted ingenuity of man. It is a thing humiliating enough, that we are doubtful of the effect of the medicines we compound,--we are sure of our poisons. My opinion ever was, (in which I heartily agree with those that admired the old code,) that it was so constructed, that, if there was once a breach in any essential part of it, the ruin of the whole, or nearly of the whole, was, at some time or other, a certainty. For that reason I honor and shall forever honor and love you, and those who first caused it to stagger, crack, and gape. Others may finish; the beginners have the glory; and, take what part you please at this hour, (I think you will take the best,) your first services will never be forgotten by a grateful country. Adieu! Present my best regards to those I know,--and as many as I know in our country I honor. There never was so much ability, nor, I believe, virtue in it. They have a task worthy of both. I doubt not they will perform it, for the stability of the Church and State, and for the union and the separation of the people: for the union of the honest and peaceable of all sects; for their separation from all that is ill-intentioned and seditious in any of them. BEACONSFIELD, JANUARY 3, 1792. FOOTNOTES: [28] The letter is written on folio sheets. [29] A small error of fact as to the abjuration oath, but of no importance in the argument. HINTS FOR A MEMORIAL TO BE DELIVERED TO MONSIEUR DE M.M. WRITTEN IN THE EARLY PART OF 1791