#48) ANN 
were both animated by the same 
‘zeal for the best interests of man- 
kind. The favourite studies, too, 
of both had directed their enquiries 
to subjects on which the understand- 
ings of the ablest and the best in- 
formed are liable to be warped, to 
a great degree, by prejudice and 
passion; and on which, of conse- 
quence, ® coincidence of judgment 
is peculiarly gratifying. 
We are told, by one of the bio- 
graphers of Turgot, that, after his 
retreat from the ministry, he occu- 
pied his leisure in a philosophical 
correspondence with some of his 
old friends ; and, in particular, that 
various letters on important subjects 
passed between him and Mr. Smith. 
] take notice of this anecdote chiefly 
as a proof of the intimacy which 
was understood to have subsisted 
between them: for, in other re- 
Spects, the anecdote seems to me to 
be somewhat doubtful. It is scatce- 
ly to be supposed that Mr. Smith 
would destroy the letters of such a 
correspondent as Turgot ; and still 
Jess probable that such an inter- 
course was carried on between them 
without the knowledge of any of 
Mr. Smith’s friends. “From some 
inquiries that have been made at 
Paris, by a gentleman of this society, 
since. Mr. Smith’s death, 1 have 
reason to believe, that no evidence 
of the correspondence exists among 
the papers of M. Turgot, and that 
the whole story has taken its rise 
from.a report suggested by the 
knowledge of their former intima- 
cy. This circumstance I think it 
of importance to mention, because 
a good deal of curiosity has been 
excited by the passage in question, 
with respect to the fate of the sup- 
osed letters. 
Mr.’ Smith was also well knowa 
YUAL REGISTER, 
_science.” 
1795. 
to M. Quesnai, the profound and 
original author of the economical 
table ; a man (according to Mr. 
Smith's account of him) ‘ of the 
greatest modesty and simplicity ;”~ 
and whose system of political eco- — 
nomy he has pronounced, ‘ with — 
all its imperfections,” to be -** the 
nearest approximation to the truth 
that bas yet been published on the — 
principles of that very important 
If he had not been pre-— 
vented by Quesnai’s death, Mr. | 
Smith had once an intention (as he - 
told me himself) to have inscribed 
to him his “* Wealth of Nations.” 
It was not, howevers merely 
the distinguished men, who, about 
this period; fixed so splendid an era 
in the literary history of Franee, 
that excited Mr. Smith’s curiosity 
while he remained in Paris. His 
acquaintance with the polite litera- 
ture, both of ancient and modern 
times, was extensive; and, amidst 
his various other oe¢upations, he had 
never neglected to cultivate a taste 
tor the fine arts ;—less, itis probable, 
with a view to the peculiar enjoy- 
ments they convey, (though he was 
by no means without sensibility to 
their beauties) than on account of 
their connection with the general 
principles of the human mind; to 
an examination of which they af- 
ford the most pleasing of all avenues. 
‘To those who speculate on this very 
delicate subject, a comparison of the 
modes of taste, that prevail among 
different nations, affords a valuable 
collection of facts; and Mr, Smith, 
who was always disposed to ascribe 
to custom and fashion their full 
share in regulating the opinions 
of mankind, with respect to beauty. 
may naturally be supposed to have 
availed himself of every oppor- 
tunity which a foreign country af- 
forded 
