Acus had been a dashing Bond street tailor Some few short years before, who took his measures So carefully he always cut the jailor And filled his coffers with exhaustless treasures; Then with his wife, a son, and three fair daughters, He sunk the goose and straightway crossed the waters. His residence is in the immediate vicinity of Wilton. The daughter, Miss Alice, who is said to be quite a belle, is enamored of one Waldron, a foreigner, a lion, and a gentleman of questionable reputation. His character (which for our life and soul we cannot comprehend) is given within the space of some forty or fifty stanzas, made to include, at the same time, an essay on motives, deduced from the text “whatever is must be,” and illuminated by a long note at the end of the poem, wherein the _systime_ (quere _systéme_?) _de la Nature_ is sturdily attacked. Let us speak the truth; this note (and the whole of them, for there are many,) may be regarded as a glorious specimen of the concentrated essence of rigmarole, and, to say nothing of their utter absurdity _per se_, are so ludicrously uncalled-for, and grotesquely out of place, that we found it impossible to refrain, during their perusal, from a most unbecoming and uproarious guffaw. We will be pardoned for giving a specimen—selecting it for its brevity. Reason, he deemed, could measure every thing, And reason told him that there was a law Of mental action which must ever fling A death-bolt at all faith, and this he saw Was Transference. (14) Turning to Note 14, we read thus— “If any one has a curiosity to look into this subject, (does Mr. Dawes _really_ think any one so great a fool?) and wishes to see how far the force of reasoning and analysis may carry him, independently of revelation, I would suggest (thank you, sir,) such inquiries as the following: “Whether the first Philosophy, considered in relation to Physics, was first in time? “How far our moral perceptions have been influenced by natural phenomena? “How far our metaphysical notions of cause and effect are attributable to the transference of notions connected with logical language?” And all this in a poem about Acus, a tailor! Waldron prefers, unhappily, Geraldine to Alice, and Geraldine returns his love, exciting thus the deep indignation of the neglected fair one, whom love and jealousy bear up To mingle poison in her rival’s cup. Miss A. has among her adorers one of the genus loafer, whose appellation, not improperly, is Bore. B. is acquainted with a milliner—the milliner of the disconsolate lady. She made this milliner her friend, who swore, To work her full revenge through Mr. Bore. And now says the poet— I leave your sympathetic fancies, To fill the outline of this pencil sketch.