I was aware of the distinction between the _state_ and the _calendar_ as to the latter including the printing-office bills, and I summed and docked them (they are marked with red ink), but there is still a difference of £2000 and upwards on the calendar against the business. I sometimes fear that, between the long dates of your bills, and the tardy settlements of the Edinburgh trade, some difficulties will occur even in June; and July I always regard with deep anxiety. As for loss, if I get out without public exposure, I shall not greatly regard the rest. Radcliffe the physician said, when he lost £2000 on the South Sea scheme, it was only going up 2000 pair of stairs; I say, it is only writing 2000 couplets, and the account is balanced. More of this hereafter. Yours truly, W. SCOTT. P. S.--James has behaved very well during this whole transaction, and has been most steadily attentive to business. I am convinced that the more he works the better his health will be. One or other of you will need to be constantly in the printing-office henceforward,--it is the sheet-anchor. The allusion in this _postscript_ to James Ballantyne's health reminds me that Scott's letters to himself are full of hints on that subject, even from a very early period of their connection; and these hints are all to the same effect. James was a man of lazy habits, and not a little addicted to the more solid, and perhaps more dangerous, part of the indulgences of the table. One letter (dated Ashestiel, 1810) will be a sufficient specimen:-- TO MR. JAMES BALLANTYNE. MY DEAR JAMES,--I am very sorry for the state of your health, and should be still more so, were I not certain that I can prescribe for you as well as any physician in Edinburgh. You have naturally an athletic constitution and a hearty stomach, and these agree very ill with a sedentary life and the habits of indolence which it brings on. Your stomach thus gets weak; and from those complaints of all others arise most certainly flatulence, hypochondria, and all the train of unpleasant feelings connected with indigestion. We all know the horrible sensation of the nightmare arises from the same cause which gives those waking nightmares commonly called the blue devils. You must positively put yourself on a regimen as to eating, not for a month or two, but for a year at least, and take regular exercise--and my life for yours. I know this by myself, for if I were to eat and drink in town as I do here, it would soon finish me, and yet I am sensible I live too genially in Edinburgh as it is. Yours very truly, W. SCOTT.