In his explanation he referred back to his own bachelor days when a similar payment had been required from him.

"I assure you, ma'am," he said, "when I was in your situation I was called upon in a similar way for this tax;" to which she replied, in quiet scorn, "In my situation! an' whan were ye in my situation ?--an' auld maid leevin' in a flat wi' an ae lass." But the complaints of such imposts were urged in a very humorous manner by another Montrose old lady, Miss Helen Carnegy of Craigo; she hated paying taxes, and always pretended to misunderstand their nature.

One day, receiving a notice of such payment signed by the provost (Thorn), she broke out: "I dinna understand thae taxes; but I just think that when Mrs.Thorn wants a new gown, the provost sends me a tax paper!" The good lady's naive rejection of the idea that she could be in any sense "fond of her landlord," already referred to, was somewhat in unison with a similar feeling recorded to have been expressed by the late Mr.Wilson, the celebrated Scottish vocalist.

He was taking lessons from the late Mr.Finlay Dun, one of the most accomplished musicians of the day.

Mr.Dun had just returned from Italy, and, impressed with admiration of the deep pathos, sentiment, and passion of the Italian school of music, he regretted to find in his pupil so lovely a voice and so much talent losing much of its effect for want of feeling.