it. "Your work, Mr. Sinclair," said he, "is
very ably written, but I advise you not to publish it, for rest
assured that the Sabbath as a political institution is of inestimable
value independently of its claim to divine authority."[298]

One day Sinclair brought Smith the news of the surrender of Burgoyne
at Saratoga in October 1777, and exclaimed in the deepest concern that
the nation was ruined. "There is a great deal of ruin in a nation,"
was Smith's calm reply. In November 1778 Sinclair wanted Smith to send
him to Thurso Castle the loan of the important French book on
contemporary systems of taxation, which is so often quoted in the
_Wealth of Nations_--the _Memoires concernant les Impositions_--and of
which only 100 copies were originally printed, and only four
apparently found their way to this country. Smith naturally hesitated
to send so rare a book so far, but promised his young correspondent to
give him, when he returned to Edinburgh, not only that book but
everything else, printed or written, which he possessed on the
subject. Smith's letter is as follows:--

Mr. Smith presents his most respectful compliments to Mr.
Sinclair of Ulbster.

The _Memoires sur les Finances_[299] are engaged for four
months to come to Mr. John Davidson;[300] when he is done
with them Mr. Smith would be very happy to accommodate Mr.
Sinclair, but acknowledges he is a little uneasy about the
safety of the conveyance and the greatness of the distance.
He has frequent occasion to consult the book himself, both
in the course of his private studies and in the business of
his present employment, and is therefore not very willing to
let it go out of Edinburgh. The book was never properly
published, but there were a few more copies printed than was
necessary for the Commission, for whose use it was compiled.

One of these I obtained by the particular favour of Mr.
Turgot, the late Controller-General of the Finances. I have
heard but of three copies in Great Britain: one belongs to a
noble lord, who obtained it by connivance, as he told
me;[301] one is in the Secretary of State's office, and the
third belongs to a private gentleman. How these two were
obtained I know not, but suspect it was in the same manner.
If any accident should happen to my book, the loss is
perfectly irreparable. When Mr. Sinclair comes to Edinburgh