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26 J'AI reçu les deux dépêches que votre Excellence m'a fait l'honneur de m'adresser en date des 5 et 6 courant, renfermant, la première une copie, et la seconde une traduction, d'un document officiel Chinois, dont votre Excellence croit l'authenticité certaine.

Je remercie votre Excellence de cette importante et interessante communication, qui, de même que le document analogue communiqué par vous à M. le Comte de Courcy par votre dépêche en date du 4 Février, témoigne d'une manière curieuse de l'exactitude avec laquelle le Vice-Roi Yé représente à son Souverain les graves événements qui se sont passés à Canton, ainsi que de l'imperturbable dédain de la Cour de Pékin à l'égard des barbares. Nul doute, Monsieur, qu'une telle infatuation ne rende plus que jamais désirable l'étroit accord des trois Puissances qui ont des comptes à lui demander.

I HAVE the honour to be in receipt of your Excellency's despatches of the 5th and 6th instant, inclosing copy, in Chinese and translation, of a document purporting to be a memorial to the Throne by some high provincial officer, relative to the present state of foreign relations.

I notice the statement and counter-statement of his Excellency Yeh in the south, and the Viceroy of the Leang-keang and Governor of Keang-soo in the north. The memorial is most important as respects the policy of the Cabinet at this serious conjuncture.

It is the more valuable since, being a secret State paper, it contains the undisguised sentiments of the Imperial Court.

My concurrence in your Excellency's sentiments as to "the desirableness of common action and cooperation in order to advance the general objects," will appear from my despatch to the Imperial Commissioner drawn up some weeks since, but which will now go forward at once, a copy of which is herewith inclosed.

THE Undersigned, Commissioner and Minister Plenipotentiary of the United States of America to China, on the 7th instant received from his Excellency Sir John Bowring, Her Britannic Majesty's Plenipotentiary, a despatch, inclosing copy of an Imperial rescript, of whose authenticity there is little or no reason to doubt, and according to which your Excellency has stated to His Imperial Majesty that the "American, French, and other Western nations, being sensible that the English barbarians are in the wrong in this quarrel, do not choose to cooperate with them," &c.

It being the invariable usage of the Government of the United States to maintain a strict neutrality in all controversies between other nations, the Undersigned has scrupulously refrained, in his correspondence with your Excellency, from the expression of any opinion of the merits of the one now existing between China and Great Britain, but since your Excellency has presumed to