In the first Letter is nothing which particularly calls for remark, except possibly the last line--giving a promise to the reader that he should both smile and sigh in the perusal of the following Letters. This may appear vain, and more than an author ought to promise; but let it be considered that the character assumed is that of a friend, who gives an account of objects, persons, and events to his correspondent, and who was therefore at liberty, without any imputation of this kind, to suppose in what manner he would be affected by such descriptions. Nothing, I trust, in the second Letter, which relates to the imitation of what are called weather-stains on buildings, will seem to any invidious or offensive. I wished to make a comparison between those minute and curious bodies which cover the surface of some edifices, and those kinds of stain which are formed of boles and ochres, and laid on with a brush. Now, as the work of time cannot be anticipated in such cases, it may be very judicious to have recourse to such expedients as will give to a recent structure the venerable appearance of antiquity; and in this case, though I might still observe the vast difference between the living varieties of nature, and the distant imitation of the artist, yet I would not forbear to make use of his dexterity, because he could not clothe my freestone with _mucor_, _lichen_, and _byssus_. The wants and mortifications of a poor Clergyman are the subjects of one portion of the third Letter; and, he being represented as a stranger in the Borough, it may be necessary to make some apology for his appearance in the Poem. Previous to a late meeting of a literary society, whose benevolent purpose is well known to the public, I was induced by a friend to compose a few verses, in which, with the general commendation of the design, should be introduced a hint that the bounty might be farther extended; these verses a gentleman did me the honour to recite at the meeting, and they were printed as an extract from the Poem, to which in fact they may be called an appendage.