You must know I have just met with the _Mirror_ and _Lounger_ for the first time, and I am quite in raptures with them; I should be glad to have your opinion of some of the papers. The one I have just read, _Lounger_, No. 61, has cost me more honest tears than anything I have read for a long time. Mackenzie has been called the Addison of the Scots, and in my opinion, Addison would not be hurt at the comparison. If he has not Addison's exquisite humour, he as certainly outdoes him in the tender and the pathetic. His _Man of Feeling_ (but I am not counsel learned in the laws of criticism) I estimate as the first performance in its kind I ever saw. From what book, moral or even pious, will the susceptible young mind receive impressions more congenial to humanity and kindness, generosity and benevolence; in short, more of all that ennobles the soul to herself, or endears her to others--than from the simple affecting tale of poor Harley? Still, with all my admiration of Mackenzie's writings, I do not know if they are the fittest reading for a young man who is about to set out, as the phrase is, to make his way into life. Do you not think, Madam, that among the few favoured of Heaven in the structure of their minds (for such there certainly are) there may be a purity, a tenderness, a dignity, an elegance of soul, which are of no use, nay, in some degree, absolutely disqualifying for the truly important business of making a man's way into life? If I am not much mistaken, my gallant young friend, Antony, is very much under these disqualifications; and for the young females of a family I could mention, well may they excite parental solicitude; for I, a common acquaintance, or as my vanity will have it, an humble friend, have often trembled for a turn of mind which may render them eminently happy--or peculiarly miserable! I have been manufacturing some verses lately; but as I have got the most hurried season of Excise business over, I hope to have more leisure to transcribe any thing that may show how much I have the honour to be, Madam, yours, etc. R. B. * * * * * CLII.--To DR. JOHN MOORE, LONDON. DUMFRIES, _Excise-Office, 14th July 1790._