Several of Van Gogh's personal letters mentioned smoking pipes, most of which were addressed to his brother Theo and close friends. In a letter to his younger brother, Vincent wrote: "Tonight I will again sleep very little because of this painting; but smoking a pipe at night is very comfortable and everything is quiet; dawn and sunrise are wonderful. In another letter, Vincent told his brother’s encounter with the tax assessor, “then they sent me an assessment and a subpoena, but I did not pay the slightest attention. Once they came to inquire about them, I said that When not in use, I will use them to light my pipe. I have no money, and my four chairs and table will not bring anything-even if they are new, they are not worthy of their evaluation of my value.