Dear Madam,--I have mentioned, in my last, my appointment to the Excise, and the birth of little Frank; who, by the bye, I trust will be no discredit to the honourable name of Wallace, as he has a fine manly countenance, and a figure that might do credit to a liltle fellow two months older; and likewise an excellent good temper, though when he pleases he has a pipe, only not quite so loud as the horn that his immortal namesake blew as a signal to take out the pin of Stirling bridge. I had some time ago an epistle, part poetic, and part prosaic, from your poetess Miss. J. Little,[104] a very ingenious, but modest composition. I should have written her as she requested, but for the hurry of this new business. I have heard of her and her compositions in this country; and I am happy to add, always to the honour of her character. The fact is, I knew not well how to write to her: I should sit down to a sheet of paper that I knew not how to stain. I am no dab at fine-drawn letter-writing; and, except when prompted by friendship or gratitude, or, which happens extremely rarely, inspired by the Muse (I know not her name) that presides over epistolary writing, I sit down, when necessitated to write, as I would sit down to beat hemp. Some parts of your letter of the 2oth August struck me with the most melancholy concern for the state of your mind at present. Would I could write you a letter of comfort, I would sit down to it with as much pleasure as I would to write an epic poem of my own composition that should equal the _Iliad!_ Religion, my dear friend, is the true comfort. A strong persuasion in a future state of existence; a proposition so obviously probable, that, setting revelation aside, every nation and people, so far as investigation has reached, for at least near four thousand years, have, in some mode or other, firmly believed it. In vain would we reason and pretend to doubt. I have myself done so to a very daring pitch; but, when I reflected that I was opposing the most ardent wishes and the most darling hopes of good men, and flying in the face of all human belief, in all ages, I was shocked at my own conduct. I know not whether I have ever sent you the following lines; or if you have ever seen them; but it is one of my favourite quotations, which I keep constantly by me in my progress through life, in the language of the book of Job, Against the day of battle and of war-- spoken of religion: 'Tis _this_, my friend, that streaks our morning bright, 'Tis _this_ that gilds the horror of our night, When wealth forsakes us, and when friends are few; When friends are faithless, or when foes pursue; Tis this that wards the blow, or stills the smart, Disarms affliction, or repels his dart; Within the breast bids purest raptures rise, Bids smiling conscience spread her cloudless skies.