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is, that the excise division which I have got is so extensive, no less than ten parishes to ride over; and it abounds besides with so much business, that I can scarcely steal a spare moment. However, labour endears rest, and both together are absolutely necessary for the proper enjoyment of human existence. I cannot meet you anywhere. No less than an order from the Board of Excise, at Edinburgh, is necessary before I can have so much time as to meet you in Ayrshire. But do you come, and see me. We must have a social day, and perhaps lengthen it out with half the half the night before you go again to sea. You are the earliest friend I now have on earth, my brothers excepted; and is not that an endearing circumstance? When you and I first met, we were at the green period of human life. The twig would easily take a bent, but would as easily return to its former state. You and I not only took a mutual bent, but by the melancholy, though strong influence of being both of the family of the unfortunate, we were entwined with one another in our growth towards advanced age; and blasted be the sacrilegious hand that shall attempt to undo the union! You and I must have one bumper to my favourite toast, "May the companions of our youth be the friends of our old age!" Come and see me one year; I shall see you at Port Glasgow the next, and if we can contrive to have a gossiping between our two bedfellows, it will be so much additional pleasure. Mrs. Burns joins me in kind compliments to you and Mrs. Brown. Adieu! I am ever, my dear Sir, yours, R. B. * * * * * CLXXVI. TO R. GRAHAM, ESQ. [The poet enclosed in this letter to his patron in the Excise the clever verses on Captain Grose, the Kirk's Alarm, and the first ballad on Captain Miller's election.] _9th December, 1789._ SIR, I have a good while had a wish to trouble you with a letter, and had certainly done it long ere now--but for a humiliating something that throws cold water on the resolution, as if one should say, "You have found Mr. Graham a very powerful and kind friend indeed, and that interest he is so kindly taking in your concerns, you ought by everything in your power to keep alive and cherish." Now though since God has thought proper to make one powerful and another helpless, the connexion of obliger and obliged is all fair; and though my being under your patronage is to me highly honourable, yet, Sir, allow
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