Studies in the history of probability and statistics XL Boscovich, Simpson and a 1760 manuscript note on fitting a linear relation

A newly discovered manuscript fragment shows that Thomas Simpson and Roger Boscovich met in 1760, and that Boscovich posed a problem in least deviations regression to Simpson. The fragment is described and Simpson's attempt at an analytical solution is interpreted. A further manuscript statement of a problem involving least squares from about 1755 is noted.