An unpublished letter from Adam Smith

Abstract

This paper examines a letter by Adam Smith that has not been reported on by any previous publication on Smith’s letters, including the Correspondence of Adam Smith. The background of this unpublished letter is also explained. Adam Smith sent this unpublished letter to Richard Elliston Philips, Esq, who was secretary to the Board of Customs in Scotland. Importantly, this letter is worth studying because it enables us to understand Smith’s activities at the Customs House. Furthermore, the unpublished letter referenced Smith’s last visit to London. The letter indicates what Smith did not want to do during this visit.