May speaks at length of the tragic consequences of the death of Samuel Joseph May and philosophizes about life after death. He says that most of Fitch's obituary of Samuel Joseph May had been written before his death. May tells Webb that he forgot to put extra postage on his letters to Europe. He discusses the character and career of Harriet Martineau, whom he says he has always admired. May says that he would like her help with the memoir of Samuel Joseph May, which he thinks should be brief. He adds that Reverend Thomas J. Mumford is to edit the memoir. May tells Webb that Mrs. Bertody has been ill, that old Mr. Emerson reached the age of 100 years, and that his own father was 93 years 3 months and 19 days old when he died. May says that he is surprised at the British fondness for Walt Whitman and Francis Bret Harte's sudden rise to popularity. He also mentions John Hay and Joaquin Miller. May describes a 4th of July celebration and touches on the troubles of the Irish and women's suffrage.