It is a great consolation, amid all the evils of life, to know that, however bad your circumstances may be, there is always somebody else in nearly the same predicament. My chosen friend and ally, Bob M’Corkindale, was equally hard up with myself, and, if possible, more averse to exertion. Bob was essentially a speculative man--that is, in a philosophical sense. He had once got hold of a stray volume of Adam Smith, and muddled his brains for a whole week over the intricacies of the “Wealth of Nations.” The result was a crude farrago of notions regarding the true nature of money, the soundness of currency, and relative value of capital, with which he nightly favoured an admiring audience at “The Crow”; for Bob was by no means--in the literal acceptation of the word--a dry philosopher. On the contrary, he perfectly appreciated the merits of each distinct distillery, and was understood to be the compiler of a statistical work entitled “A Tour through the Alcoholic Districts of Scotland.” It had very early occurred to me, who knew as much of political economy as of the bagpipes, that a gentleman so well versed in the art of accumulating national wealth must have some remote ideas of applying his principles profitably on a smaller scale. Accordingly I gave M’Corkindale an unlimited invitation to my lodgings; and, like a good hearty fellow as he was, he availed himself every evening of the license; for I had laid in a fourteen-gallon cask of Oban whisky, and the quality of the malt was undeniable.