I have first to thank you, dear Sir, for the copy of your late work which you have been so kind as to send me, and then to render you double congratulations, first, on the general applause it has so justly received, and next on the public testimony of esteem for its author, manifested by your late call to the executive councils of the nation. All this I do heartily, and then proceed to a case of business on which you will have to advise the government on the threshold of your office. You have seen the death of General Kosciusko announced in the papers in such a way as not to be doubted. He had in the funds of the United States a very considerable sum of money, on the interest of which he depended for subsistence. On his leaving the United States, in 1798, he placed it under my direction by a power of attorney, which I executed entirely through Mr. Barnes, who regularly remitted his interest. But he left also in my hands an autograph will, disposing of his funds in a particular course of charity, and making me his executor. The question the government will ask of you, and which I therefore ask, is in what court must this will be proved, and my qualification as executor be received, to justify the United States in placing these funds under the trust? This is to be executed wholly in this State, and will occupy so long a course of time beyond what I can expect to live, that I think to propose to place it under the Court of Chancery. The place of probate generally follows the residence of the testator. That was in a foreign country in the present case. Sometimes the _bona notabilia_. The evidences or representations of these (the certificates) are in my hands. The things represented (the money) in those of the United States. But where are the United States? Everywhere, I suppose, where they have government or property liable to the demand on payment. That is to say, in every State of the Union, in this, for example, as well as any other, strengthened by the circumstances of the deposit of the will, the residence of the executor, and the place where the trust is to be executed. In no instance, I believe, does the mere habitation of the debtor draw to it the place of probate, and if it did, the United States are omnipresent by their functionaries, as well as property in every State of the Union. I am led by these considerations to suppose our district or general court competent to the object; but you know best, and by your advice, sanctioned by the Secretary of the Treasury, I shall act. I write to the Secretary on this subject. If our district court will do, I can attend it personally; if the general court only be competent, I am in hopes it will find means of dispensing with my personal attendance. I salute you with affectionate esteem and respect. TO DR. BENJAMIN WATERHOUSE. MONTICELLO, March 3, 1818.