Mr. Home answered him on the 2nd of September as follows:—­

DEAR SIR—­I was favoured with yours of Saturday, and I assure you that on perusing the destination I was more of oppinion than when I saw you that the pecuniary part of it was not altered by the codicil, and that it was intended for you at all events, that my brother, knowing your liberal way of thinking, laid on you something as an equivalent, not imagining you would refuse a small gratuity from the hands it was to come from as a testimony of his friendship, and tho’ I most highly esteem the motives and manner, I cannot agree to accept of your renunciation, but leave you full master to dispose of it which way is most agreeable to you.

The copys of the Dialogues are finished, and of the life, and will be sent to Mr. Strahan to-morrow, and I will mention to him your intention of adding to the last something to finish so valuable a life, and will leave you at liberty to look into the correction of the first as it either answers your leisure or ideas with regard to his composition or what effects you think it may have with regard to yourself.  The two copys intended for you will be left with my sister when you please to require them, and the copy of the new edition of his works you shall be sure to receive, tho’ you have, no better title to that part than the other, tho’ much you have to the friendship and esteem, dr. sir, of him who is most sincerely yours,

     JOHN HOME.

     EDINBURGH, 2nd September 1776.[264]

Smith’s reply was that though the legacy might be due to him in strict law, he was fully satisfied it was not due to him in justice, because it was expressly given in the will as a reward for a task which he had declined to undertake.  This reply was given in a letter of the 7th October, in which he enclosed a copy of the account of Hume’s death which he proposed to add to his friend’s own account of his life.

DEAR SIR—­I send you under the same cover with this letter what I propose should be added to the account which your never-to-be-forgotten brother has left of his own life.  When you have read it I beg you will return it to me, and at the same time let me know if you wd. wish to have anything either added to it or taken from it.  I think there is a propriety in addressing it as a letter to Mr. Strahan, to whom he has left the care of his works.  If you approve of it I shall send it to him as soon as I receive it from you.

I have added at the bottom of my will the note discharging the legacy of two hundred pounds which your brother was so kind as to leave me.  Upon the most mature deliberation I am fully satisfied that in justice it is not due to me.  Tho’ it should be due to me therefore in strict law, I cannot with honour accept of it.  You will easily believe that my refusal does not proceed from any want of the highest respect for the memory of your deceased brother.—­I have the honour to be, with the highest respect and esteem, dear sir, most sincerely and affectionately yours,

     ADAM SMITH.