Philadelphia, December 3, 1790. Dear Sir,--I am afraid I have suffered in your opinion from the delay of acknowledging the receipt of your several letters, into which I have been led by unavoidable circumstances. The truth is that since my arrival in America (now exactly a twelve-month), I have been able to pass not one-third of that time at the seat of government, one half of which was lost by an illness, during which I was incapable of doing anything, and the residue so engaged by accumulated business as to oblige me to suspend my private correspondences. I beg you to be assured that yours is valued by me too much to have been suspended under any other circumstances. I am just now returned from Virginia to this place, where the members of government are now assembling to begin its administration here, and I avail myself of the first moments to recall myself to your recollection. Fortune seems to have arranged among her destinies that I should never continue for any time with a person whose manners and principles had excited my warm attachment. While I resided in France, you resided in America. While I was crossing over to America, you were crossing back to France; when I am come to reside with our government, your residence is transferred to Berlin. Of all this, Fortune is the mistress; but she cannot change my affections, nor lessen the regrets I feel at their perpetual disappointment. I am sincerely sorry at the delays which the settlement of your constitution has experienced. I suppose they have been rendered unavoidable by difficulties, and hope all will end well. They have certainly prolonged the risk to which the new work was exposed from without as well as within. I think it would be better to wind it up as quickly as possible, to consider it as a mere experiment to be amended hereafter, when time and trial shall show where it is imperfect. Our second experiment is going on happily; and so far we have no reason to wish for changes, except by adding those principles which several of the States thought were necessary as a further security for their liberties. All of these, as proposed by Congress, will certainly be adopted, except the second, which is doubtful, and the first, which is rejected. The powers of the government for the collection of taxes, are found to be perfect, so far as they have been tried. This has been as yet only by duties on consumption. As these fall principally on the rich, it is a general desire to make them contribute the whole money we want, if possible. And we have a hope that they will furnish enough for the expenses of government and the interest of our whole public debt, foreign and domestic. If they do this for the present, their increase, from the increase of population and consumption, (which is at the rate of five per centum per annum,) will sink the capital in thirteen or fourteen years, as it will operate in the way of compound interest. Independent of this