No less than an order from the Board of Excise, at Edinburgh, is necessary before I can have so much time as to meet you in Ayrshire. But do you come, and see me. We must have a social day, and perhaps lengthen it out with half the night, before you go again to sea. You are the earliest friend I now have on earth, my brothers excepted; and is not that an endearing circumstance? When you and I first met, we were at the green period of human life. The twig would easily take a bent, but would as easily return to its former state. You and I not only took a mutual bent, but, by the melancholy, though strong influence of being both of the family of the unfortunate, we were entwined with one another in our growth towards advanced age; and blasted be the sacrilegious hand that shall attempt to undo the union! You and I must have one bumper to my favourite toast, "May the companions of our youth be the friends of our old age!" Come and see me one year; I shall see you at Port-Glasgow the next, and if we can contrive to have a gossiping between our two bed-fellows, it will be so much additional pleasure. Mrs. Burns joins me in kind compliments to you and Mrs. Brown. Adieu!--I am ever, my dear Sir, yours, R. B. * * * * * CXL.--To MR. R. GRAHAM, OF FINTRY. _9th December_ 1789. Sir,--I have a good while had a wish to trouble you with a letter, and had certainly done it long ere now, but for a humiliating something that throws cold water on the resolution, as if one should say, "You have found Mr. Graham a very powerful and kind friend indeed, and that interest he is so kindly taking in your concerns, you ought by everything in your power to keep alive and cherish." Now, though since God has thought proper to make one powerful and another helpless, the connection of obliger and obliged is all fair; and though my being under your patronage is to me highly honourable, yet, Sir, allow me to flatter myself that,--as a poet and an honest man you first interested yourself in my welfare, and principally as such still, you permit me to approach you. I have found the Excise business go on a great deal smoother with me than I expected; owing a good deal to the generous friendship of Mr. Mitchell, my collector, and the kind assistance of Mr. Findlater, my supervisor. I dare to be honest, and I fear no labour. Nor do I find my hurried life greatly inimical to my correspondence with the Muses. Their visits to me, indeed, and I believe to most of their acquaintance, like the visits of good angels, are short and far between; but I meet them now and then as I jog through the hills of Nithsdale, just as I used to do on the banks of Ayr. I take the liberty to inclose you a few bagatelles, all of them the productions of my leisure thoughts in my excise rides.