Since we are here creatures of a day, since "a few summer days, a few winter nights, and the life of man is at an end," why, my dear much esteemed Sir, should you and I let negligent indolence, for I know it is nothing worse, step in between us and bar the enjoyment of a mutual correspondence? We are not shapen out of the common, heavy, methodical clod, the elemental stuff of the plodding selfish race, the sons of Arithmetic and Prudence; our feelings and hearts are not benumbed and poisoned by the cursed influence of riches, which, whatever blessing they may be in other respects, are no friends to the nobler qualities of the heart; in the name of random sensibility, then, let never the moon change on our silence any more. I have had a tract of bad health the most part of this winter, else you had heard from me long ere now. Thank heaven, I am now got so much better as to be able to partake a little in the enjoyments of life. Our friend, Cunningham, will perhaps have told you of my going into the Excise. The truth is, I found it a very convenient business to have L50 per annum, nor have I yet felt any of these mortifying circumstances in it that I was led to fear. _Feb. 2nd._--I have not for sheer hurry of business been able to spare five minutes to finish my letter. Besides my farm business, I ride on my Excise matters at least two hundred miles every week. I have not by any means given up the Muses. You will see in the third volume of Johnson's Scots songs that I have contributed my mite there. But, my dear Sir, little ones that look up to you for paternal protection are an important charge. I have already two fine healthy stout little fellows, and I wish to throw some light upon them. I have a thousand reveries and schemes about them, and their future destiny. Not that I am an Utopian projector in these things. I am resolved never to breed up a son of mine to any of the learned professions. I know the value of independence; and since I cannot give my sons an independent fortune, I shall give them an independent line of life. What a chaos of hurry, chance, and changes is this world, when one sits soberly down to reflect on it! To a father, who himself knows the world, the thought that he shall have sons to usher into it, must fill him with dread; but if he have daughters, the prospect in a thoughtful moment is apt to shock him.