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This theory, founded altogether on the imagination, may be right, or it may be quite wrong; but whether it be wrong or right, it is impossible to believe that Tacitus wrote those books: it is equally impossible to believe that they were forged by Arcimboldi, or that more than one man composed the first six and the last six books of the Annals, were it only on account of the close identity of the character, and the conspicuous splendour of the peculiar ability manifested in both parts.

On this fact, nevertheless, I build up the following theory: That Bracciolini having found what a good thing he had made of it in forging the last six books of the Annals, along with the great success that had attended it, set about forging an addendum, with a view of disposing of it when completed to Cosmo de' Medici; that while he was engaged in the composition, he was surprised by death on the 30th of October, 1459, leaving behind his friend and patron, Cosmo de' Medici, to survive him nearly five years, till the 1st of August, 1464; that Bracciolini, when he saw that he was approaching the end of his days, must necessarily and naturally have made his sons acquainted with the existence of the work, on account of the great profit that could be made by the disposal of it whenever the favourable opportunity presented itself; that Giovanni Francesco Bracciolini, in 1513 when John de' Medici was elected to the Pontifical throne, having outlived all his brothers, had then this MS. in his keeping; knowing that it was in an unfinished state, from his father being engaged upon it when he died, also being aware that there was an ugly gap of three years between the imprisonment of Drusus and the fall of Sejanus, believing in the necessity of this gap being supplied, and regarding Arcimboldi as a greater Latinist and scholar generally than himself, therefore more capable of adding this fresh matter, at any rate, of putting the manuscript in order for transcription, he apprised the Pope's Receiver of the treasure; and that the time which elapsed between the offering of the reward by Leo X. and the turning up of the first six books of the Annals, something more than a year, or even a year and a half, was occupied by Arcimboldi in the revision of the MS. and by a monk in the Abbey of Corvey in transcribing the forgery along with the works of Tacitus.

Now, it is a very remarkable circumstance that, at the time when Arcimboldi gave out that he had discovered the first six books of the Annals in the Abbey of Corvey, the fourth son of Bracciolini, Giovanni Francesco, then a man 68 years of years, was holding the same office that his father had held before him in the Pontifical Court as Papal Secretary.

We have no record that Giovanni Francesco Bracciolini knew anything about the opening books of the Annals, nor where they were to be found: we are not told that he was in any communication on the matter with Arcimboldi: all we know is that he was a colleague in the court of Leo X. of the finder of those books.

After the lapse of nearly 90 years, exactly the same sum was awarded for the discovery of the first six books by another de' Medici, Leo X., to Arcimboldi, afterwards Archbishop of Milan, the 122nd, according to the Abbot Ughelli, in his work that occupied him thirty years, "Italia Sacra".

This, which, it has been stated, is the First Florence MS., I take to be the identical one that came out of the Abbey of Corvey through the hands of Arcimboldi, because, like its mendacious brother, the Second Florence, it bears upon it the unmistakable stamp of an impudent forgery.