Written from Philadelphia to French scientist Jean-Baptiste Le Roy on 13 November 1789, the letter combines personal concern with observations on contemporary politics. Franklin notes that he has not heard from his friend for more than a year and refers anxiously to the violence and instability accompanying the French Revolution. He expresses hope that events will end well for both the French nation and its king.

Franklin then turns to the United States, observing that the new Constitution has been established and appears likely to endure. He immediately qualifies that confidence with his famous remark that nothing in the world is certain except death and taxes. The closing passage becomes more personal as Franklin describes his declining health and acknowledges that he does not expect to live much longer. The letter therefore brings together political change, uncertainty, friendship and mortality in a concise piece of late-life correspondence.