My Dear Sir,--That damn'd mare of yours is dead. I would freely have given her price to have saved her; she has vexed me beyond description. Indebted as I was to your goodness beyond what I can ever repay, I eagerly grasped at your offer to have the mare with me. That I might at least show my readiness in wishing to be grateful, I took every care of her in my power. She was never crossed for riding above half a score of times by me or in my keeping. I drew her in the plough, one of three, for one poor week. I refused fifty-five shillings for her, which was the highest bode I could squeeze for her. I fed her up and had her in fine order for Dumfries fair, when, four or five days before the fair, she was seized with an unaccountable disorder in the sinews, or somewhere in the bones of the neck--with a weakness or total want of power in her fillets; and, in short, the whole vertebrae of her spine seemed to be diseased and unhinged, and in eight and forty hours, in spite of the two best farriers in the country, she died and be damn'd to her! The farriers said that she had been quite strained in the fillets beyond cure before you had bought her; and that the poor devil, though she might keep a little flesh, had been jaded and quite worn out with fatigue and oppression. While she was with me she was under my own eye, and I assure you, my much valued friend, everything was done for her that could be done; and the accident has vexed me to the heart. In fact, I could not pluck up spirits to write to you, on account of the unfortunate business. There is little new in this country. Our theatrical company, of which you must have heard, leave us this week. Their merit and character are indeed very great, both on the stage and in private life; not a worthless creature among them; and their encouragement has been accordingly. Their usual run is from eighteen to twenty-five pounds a night; seldom less than the one, and the house will hold no more than the other. There have been repeated instances of sending away six, and eight, and ten pounds a night for want of room. A new theatre is to be built by subscription; the first stone is to be laid on Friday first to come. Three hundred guineas have been raised by thirty subscribers, and thirty more might have been got if wanted. The manager, Mr. Sutherland, was introduced to me by a friend from Ayr; and a worthier or cleverer fellow I have rarely met with. Some of our clergy have slipt in by stealth now and then; but they have got up a farce of their own. You must have heard how the Rev. Mr. Lawson of Kirkmahoe, seconded by the Rev. Mr. Kirkpatrick of Dunscore, and the rest of that faction, have accused, in formal process, the unfortunate and Rev. Mr. Heron of Kirkgunzeon, that in ordaining Mr. Nielson to the cure of souls in Kirkbean, he, the said Heron, feloniously and treasonably bound the said Nielson to the confession of faith, _so far as it was agreeable to reason and the word of God!_