As to my private concerns, I am going on, a mighty tax-gatherer before the Lord, and have lately had the interest to get myself ranked on the list of excise as a supervisor. T am not yet employed as such, but in a few years I shall fall into the file of supervisorship by seniority. I have had an immense loss in the death of the Earl of Glencairn--the patron from whom all my fame and fortune took its rise. Independent of my grateful attachment to him, which was indeed so strong that it pervaded my very soul, and was entwined with the thread of my existence; so soon as the prince's friends had got in, (and every dog, you know, has his day) my getting forward in the excise would have been an easier business than otherwise it will be. Though this was a consummation devoutly to be wished, yet, thank Heaven, I can live and rhyme as I am; and as to my boys, poor little fellows! if I cannot place them on as high an elevation in life as I could wish, I shall, if I am favoured so much of the Disposer of events as to see that period, fix them on as broad and independent a basis as possible. Among the many wise adages which have been treasured up by our Scottish ancestors, this is one of the best--_Better be the head o' the commonalty than the tail o' the gentry_. But I am got on a subject which, however interesting to me, is of no manner of consequence to you; so I shall give you a short poem on the other page, and close this with assuring you how sincerely I have the honour to be, yours, etc., R. B. Written on the blank leaf of a book which I presented to a very young lady, whom I had formerly characterised under the denomination of _The Rose Bud._[118] [Footnote 118: See Poems---"Lines to Miss Cruikshank."] * * * * * CLX.--To MRS. DUNLOP. ELLISLAND, _7th Feb. 1791._ When I tell you, Madam, that by a fall, not from my horse, but with my horse, I have been a cripple some time, and that this is the first day my arm and hand have been able to serve me in writing,--you will allow that it is too good an apology for my seemingly ungrateful silence. I am now getting better, and am able to rhyme a little, which implies some tolerable ease; as I cannot think that the most poetic genius is able to compose on the rack. I do not remember if ever I mentioned to you my having an idea of composing an elegy on the late Miss Burnet, of Monboddo. I had the honour of being pretty well acquainted with her, and have seldom felt so much at the loss of an acquaintance, as when I heard that so amiable and accomplished a piece of God's work was no more. I have, as yet, gone no farther than the following fragment, of which please let me have your opinion. You know that elegy is a subject so much exhausted, that any new idea on the business is not to be expected: 'tis well if we can place an old idea in a new light. How far I have succeeded as to this last, you will judge from what follows. I have proceeded no further.