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e exactly ascertained. Some unexpected particulars emerge; as, for instance, that, notwithstanding his poverty, he occasionally accommodated his friends with money and credit, and almost to the last was able to be their host as well as their guest. But perhaps the most important result is what we learn of the wonderful versatility of Burns's feelings and emotions. He is found writing a pensive, semi-religious letter one day, and the next indulging in some outburst of extravagant merriment. One day, he indulges in a strain of melancholy recollection regarding a deceased mistress, commemorating her in an elegy which hardly any one has ever since been able to read without tears; and within four-and-twenty hours, he is again strumming on the comic lyre. A deep mortification falls upon him in the shape of a censure from the Board of Excise, a pain in which we are peculiarly disposed to sympathise; but let us not be too eager to suppose that Burns was permanently affected by any such mark of moral bondage. A week or two after, he is found keeping a couple of friends in drink and merriment at his table for a whole night. It is eminently the _poet_ that is thus brought before us--a being of keen sensibility, but whose gusts of feeling are as quick in passing as they are violent while they last. Beyond these few sentences, limited to a description of the structure of this work, we can only propose to give one or two extracts. Burns, it clearly appears, while degraded by the humble office assigned to him, did his best, by performing its duties well, to elevate it. He acted humanely towards poor people, but was the conscientious servant of the government in protecting the revenue in essential matters. The editor has been fortunate enough to discover some documents which set his character as a man of affairs in a favourable light. 'The first is a petition of T. J., farmer at Mirecleugh, addressed to the justices of peace for Dumfriesshire, reclaiming against a fine of L.5 which Collector Mitchell had imposed on him for "making fifty-four bushels of malt, without entry, notice, or licence." J. stated that he had been in the habit of making malt for forty years without making entry of his kiln or pond, which he deemed unnecessary, because the malting was always effected at one operation, and not till notice had been given to the proper officer. With respect to "notice" on this occasion--having inquired of Mr Burns which was the
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