During the year 1872 George H. Moore, of the New York Historical Society, brought to light a certain paper indorsed, “Mr. Lee’s Plan, 29th March, 1777,” which was found among the papers of the brothers Howe, British Commissioners at New York. Lee was at that date a prisoner of war, but at the same time a British officer who had been taken in rebellion to the British crown. This letter is noticed, in order to make more intelligible the subsequent relations of Lee to the American Commander-in-Chief. The following is an extract: “It appears to me, that by the continuance of the war, America has no chance of obtaining its ends. As I am not only persuaded, from the high opinion I have of the humanity and good sense of Lord and Admiral Howe, that the terms of accommodation will be as moderate as their powers will admit; but that their powers are more ample than their successor would be tasked with, I think myself not only justifiable, but bound in conscience, in furnishing ’em all the light I can, to enable ’em to bring matters to a conclusion in the most commodious manner. 1 know the most generous use will be made of it in all respects. Their humanity will incline ’em to have consideration for individuals who have acted from principle.” Then follow hypothetical data as to troops required on the part of Britain, and these passages: “If the Province of Maryland, or the greater part of it, is reduced, or submits, and the people of Virginia are prevented, or intimidated, from marching aid to the Pennsylvania army, the whole machine is divided, and a period put to the war; and if the plan is adopted in full, I am so confident of success, that I would stake my life on the same. Apprehensions from Carleton’s army will, I am confident, keep the New Englanders at home, or at least, confine ’em to that side of the river. I would advise that four thousand men be immediately embarked in transports, one-half of which should proceed up the Potomac and take post at Alexandria, the other half up Chesapeake Bay and possess themselves of Annapolis.” The relations of various posts to the suggested movement, and the character of the German population of Pennsylvania who would be apprehensive of injury to their fine farms, were urged in favor of his “plan” for terminating the war on terms of “moderate accommodation.” The reply of Washington to General Lee’s letter is a very distinct notice that he was advised of the letters written by him to Gates and others, derogatory of the action of his superior officer, the Commander-in-Chief. The return of Lee to duty found the American army in readiness to bid its last farewell to the camp at Valley Forge; but the ordeals through which so many brave men passed, for their country’s sake, were hardly more severe than were those through which their beloved Commander-in-Chief passed into a clearer future, and the well-earned appreciation of mankind.