"My poor distracted mind is so torn, so jaded, so racked and bedevilled with the task of the superlatively damned, to make one guinea do the business of three, that I detest, abhor, and swoon at the very word business, though no less than four letters of my very short surname are in it." The rest of the letter goes off in a wild rollicking strain, inconsistent enough with his more serious thoughts. But the part of it above given points to a very real reason for his growing discontent with Ellisland. By the beginning of 1790 the hopelessness of his farming prospects pressed on him still more heavily, and formed one ingredient in the mental depression with which he saw a new year dawn. Whether he did wisely in attempting the Excise business, who shall now say? In (p. 116) one respect it seemed a substantial gain. But this gain was accompanied by counterbalancing disadvantages. The new duties more and more withdrew him from the farm, which, in order to give it any chance of paying, required not only the aid of the master's hand, but the undivided oversight of the master's eye. In fact, farming to profit and Excise-work were incompatible, and a very few months' trial must have convinced Burns of this. But besides rendering regular farm industry impossible, the weekly absences from home, which his new duties entailed, had other evil consequences. They brought with them continual mental distraction, which forbade all sustained poetic effort, and laid him perilously open to indulgences which were sure to undermine regular habits and peace of mind. About this time (the beginning of 1790), we begin to hear of frequent visits to Dumfries on Excise business, and of protracted lingerings at a certain _howff_, place of resort, called the Globe Tavern, which boded no good. There were also intromissions with a certain company of players then resident in Dumfries, and writings of such prologues for their second-rate pieces, as many a penny-a-liner could have done to order as well. Political ballads, too, came from his pen, siding with this or that party in local elections, all which things as we read, we feel as if we saw some noble high-bred racer harnessed to a dust-cart.