best way of
sending it to him, he had been informed that a letter might be sent to
"John Kelloch's," in Thornhill, whence it might be forwarded by post.
He had brought Mrs Kelloch to swear that such a letter had been sent
to her by J.'s son for Mr Burns, but had been mislaid. He offered to
swear that he had sent the notice to Thornhill in good time, and had
had no intention to defraud the revenue. With respect to "licence," J.
averred that he had only been prevented from renewing it as usual this
year because Mr Mitchell, on his applying for it, had put him off to
another time, on the score of being too busy at the time to grant it
to him.

'In respect of J.'s petition, the justices, Mr Fergusson of
Craigdarroch, and Captain Riddel, ordered the collector to stop
proceedings until they should have had an opportunity of inquiring
into the truth of what it set forth. Then came Burns's "Answers to the
Petition of T. J.:--

"1. Whether the petitioner has been in use formerly to malt all his
grain at one operation, is foreign to the purpose: this last season he
certainly malted his crop at four or five operations; but be that as
it may, Mr J. ought to have known that by express act of parliament no
malt, however small the quantity, can be legally manufactured until
previous entry be made in writing of all the ponds, barns, floors,
&c., so as to be used before the grain can be put to steep. In the
Excise entry-books for the division there is not a syllable of T. J.'s
name for a number of years bygone.

"2. True it is that Mr Burns, on his first ride, in answer to Mr J.'s
question anent the conveying of the notices, among other ways pointed
out the sending it by post as the most eligible method, but at the
same time added this express clause, and to which Mr Burns is willing
to make faith: 'At the same time, remember, Mr J., that the notice is
at your risk until it reach me.' Further, when Mr Burns came to the
petitioner's kiln, there was a servant belonging to Mr J. ploughing at
a very considerable distance from the kiln, who left his plough and
three horses without a driver, and came into the kiln, which Mr B.
thought was rather a suspicious circumstance, as there was nothing
extraordinary in an Excise-officer going into a legal malt-floor so as
to [induce a man to] leave three horses yoked to a plough in the
distant middle of a moor. This servant, on being repeatedly questioned
by Mr Burns, could not tell when the malt