"Letters of Major Jack Downing of the Downingville Police" is a collection of humorous letters by American politician and journalist Seb Smith. In each letter, Major Jack Downing, who is a fictional character, comments on the political and social events of his time with his own dose of satire and sharp humor. The author successfully combines ridicule with analysis of events, which makes the book both entertaining and frankly important for understanding the political atmosphere of the time. This book became a classic of American humor literature and remains relevant today.