 That same year he wrote "Letters from England" under the pseudonym Don Manuel Alvarez Espriella, an account of a tour supposedly from a foreigner's viewpoint.Through the mouth of his pseudonym Southey is critical of the disparity between the haves and have-nots in English society, arguing that a change in taxation policy would be needed to foster a greater degree of equity.From 1809 Southey contributed to the "Quarterly Review".