Note 2
From 'Justification' chapter from 'Memoirs Of My Life And Writing'

From Edward Gibbon, Esq., To Edward Elliot, Esq., Of Port Elliot (Afterwards Lord Elliot). — July 2, 1779

Dear Sir,
Yesterday I received a very interesting communication from my friend the Attorney-General [Alexander Wedderburne, since created Lord Loughborough, Earl of Roslin, and Lord Chancellor], whose kind and honourable behaviour towards me I must always remember with the highest gratitude. He informed me that, in consequence of an arrangement, a place at the Board of Trade was reserved for me, and that as soon as I signified my acceptance of it, he was satisfied no further difficulties would arise. My answer to him was sincere and explicit. I told him that I was far from approving all the past measures of the administration, even some of those in which I myself had silently concurred; that I saw, with the rest of the world, many capital defects in the characters of some of the present ministers, and was sorry that in so alarming a situation of public affairs, the country had not the assistance of several able and honest men who are now in opposition. But that I had not formed with any of those persons in opposition any engagements or connexions which could in the least restrain or affect my parliamentary conduct; that I could not discover among them such superior advantages, either of measures or of abilities, as could make me consider it as a duty to attach myself to their cause; and that I clearly understood, from the public and private language of one of their leaders (Charles Fox), that in the actual state of the country, he himself was seriously of opinion that opposition could not tend to any good purpose, and might be productive of much mischief; that, for those reasons, I saw no objections which could prevent me from accepting an office under the present government, and that I was ready to take a step which I found to be consistent both with my interest and my honour.
It must now be decided whether I may continue to live in England or whether I must soon withdraw myself into a kind of philosophical exile in Switzerland. My father left his affairs in a state of embarrassment, and even of distress. My attempts to dispose of a part of my landed property have hitherto been disappointed, and are not likely at present to be more successful; and my plan of expense, though moderate in itself, deserves the name of extravagance, since it exceeds my real income. The addition of the salary which is now offered will make my situation perfectly easy; but I hope you will do me the justice to believe that my mind could not be so, unless I were satisfied of the rectitude of my own conduct. Lord Sheffield