he is a friend to the mind, and you have found him fo. Though even in this respect his treatment of us depends upon what he meets with at our hands; if we use him well, and listen to his admonitions, he is a friend indeed, but otherwife the worst of enemies, who takes from us daily fomething that we valued, and gives us nothing better in its ftead. It is well with them, who like you, can ftand a tip toe on the mountain top of human life, look down with pleafure upon the valley they have paff-. ed, and sometimes ftretch their wings in joyful hope of a happy flight into eternity. Yet a little while, and your hope will be accomplished.

When you can favour me with a little account of your own family without inconvenience, I fhall be glad to receive it, for though separated from my kindred by little more than half a century of miles, I know as little of their concerns as if oceans and continents were interpofed between us.

Yours, my dear coufin,

W. COWPER.

The following letter to Mr. Hill contains a Poem already printed in the works of Cowper; but, the reader will probably be gratified in finding a little favourite piece, of pleafantry introduced to him, as it was originally dif patched by the Author for the amufement of a friend,

LETTER XXVII.

To JOSEPH HILL, Efq.

MY DEAR FRIEND,

December 25, 1780.

WEARY with rather a long walk in the fnow, I am not likely to write a very sprightly letter, or to produce any thing that may cheer this gloomy feason, unless I have recourfe to my pocket-book, where perhaps

I may find fomething to transcribe; fomething that was written before the fun had taken leave of our hemifphere, and when I was lefs fatigued than I am at prefent.

Happy is the man who knows juft fo much of the law, as to make himself a little merry now and then with the folemnity of juridical proceedings. I have heard of common law judgments before now, indeed have been prefent at the delivery of fome, that according to my poor apprehenfion, while they paid the utmost respect to the letter of a ftatute, have departed widely from the fpirit of it, and being governed entirely by the point of law, have left equity, reason, and common sense behind them at an infinite diftance. You will judge whether the following report of a cafe, drawn up by myfelf, be not a proof and illuftration of this fatyrical-affertion.

NOSE PlaintiffEYES Defendants.

BETWEEN Nofe and Eyes a fad conteft arofe,
The Spectacles fet them unhappily wrong,
The point in difpute was, as all the world knows,
To which the faid Spectacles ought to belong.

II.

So the Tongue was the Lawyer, and argu'd the caufe,.
With a great deal of skill, and a wig full of learning,
While chief Baron Ear fat to balance the laws,
So fam'd for his talents at nicely difcerning.

III.

In behalf of the Nofe, it will quickly appear,
And your Lordship, he faid, will undoubtedly find,
That the Nose has had Spectacles always in wear,
Which amounts to poffeffion, time out of mind.

IV.

Then holding the Spectacles up to the Court,
Your Lordship obferves, they are made with a straddle,
As wide as the ridge of the Nofe is, in fhort,
Defign'd to fit clofe to it, just like a Saddle..

Again would your Lordship a moment fuppofe,
('Tis a cafe that has happen'd, and may be again)
That the vifage or countenance had not a Nose,
Pray who would, or who could, wear Spectacles then?

VI.

On the whole it appears, and my argument shows,
With a reasoning the Court will never condemn,
That the Spectacles plainly were made for the Nofe,,
And the Nofe was as plainly intended for them.

VII.

Then shifting his fide as a Lawyer knows how,,
He pleaded again in behalf of the Eyes,

But what were his arguments few people know,
For the Court did not think they were equally wife.

So his Lordship decreed, with a grave folemn tone,
Decifive and clear, without one if or but,

That whenever the Nofe put his Spectacles on
By day-light, or candle-light-Eyes fhould be fhut!

Yours affectionately,

W. COWPER..

LETTER XXIX.

To JOSEPH HILL, Efq.

MY DEAR FRIEND,

Feb. 15, 1781-

I AM glad you were pleafed with my report of fo extraordinary a case. If the thought of verfifying the decifions of our Courts of Juftice had struck me, while I had the honour to attend. them, it would perhaps have been no difficult matter to have compiled a volume of fuch amusing and interesting precedents; which if they wanted the eloquence of the Greek or Ro-man oratory, would have amply compenfated that defi. ciency by the harmony of rhyme and metre.

Your account of my uncle and your mother gave me great pleasure. I have long been afraid to inquire after fome in whofe welfare I always feel myfelf interested, left the queftion fhould produce a painful answer. Longevity is the lot of fo few, and is fo feldom rendered comfortable by the affociations of good health and good fpirits, that I could not very reasonably fuppofe either your. relations or mine fo happy in thofe refpects, as it feems. they are. May they continue to enjoy those bleffings fo long as the date of life fhall laft. I do not think that in these cofter-monger days, as I have a notion Falstaff calls them, an antediluvian age is at all a defirable thing; but to live comfortably, while we do live, is a great matter, and comprehends in it every thing that can be wished for on this fide the curtain, that hangs between time. and eternity.

Farewel my better friend than any I have to boast of either among the lords or gentlemen of the Houfe of Commons.

Yours ever,

WM. COWPER..

The reviving Poet, who had lived half a century with fuch a modest idea of his own extraordinary talents, that he had hitherto given no compofition profeffedly to the public, now amufed himself with preparations to appear as an Author. But he hoped to conduct thofe preparations with a modeft fecrecy, and was astonished to find one of his intimate friends apprized of his defign.

LETTER XXX

MY DEAR SIR,

To JOSEPH HILL, Efq.

May 9, 1781.

I AM in the press, and it is in vain to deny it. But how myfterious is the conveyance of intelligence from one end to the other of your great city !—Not many days fince, except one man, and he but little taller than yourself, all London was ignorant of it; for I do not fuppofe that the public prints have yet announced the moft agreeable tidings, the title-page, which is the bafis of the advertisement, having fo lately reached the pub lifher; and now it is known to you, who live at least two miles distant from my confidant upon the occafion.

My labours are principally the production of the laft winter; all indeed, except a few of the minor pieces. When I can find no other occupation, I think, and when I think, I am very apt to do it in rhyme. Hence it comes to pass that the season of the year which general ly pinches off the flowers of poetry, unfolds mine, fuch as they are, and crowns me with a winter garland. In this respect therefore, I and my cotemporary bards are by no means upon a par. They write when the delightful influences of fine weather, fine profpects, and a brifk motion of the animal fpirits, make poetry almost the language of nature; and I, when icicles depend from all