Letter from Robert Burns to Robert Graham, 7 January 1794

In page one Burns begins by stating that what he is about to write may be considered improper coming from someone of such low rank in the service, but he assures Graham that he is doing it "from the best of motives": economy. Burns concludes from his Excise experience gained thus far that there is a case for eliminating one of the Dumfries Divisions of the Excise. He judges they are under worked, even in his Division, which he claims is by far the busiest.

In page two Burns proposes that the second Division be eliminated and its duties shared among the remaining Divisions. He then goes on to detail the numbers and classes of work which should be dispersed to each, commenting on their respective idleness as he distributes the tasks. He volunteers to take on the Brewer and Victuallers under his own charge. He then observes that one Officer will no longer be needed while the remainder will be fully occupied.

Page three continues with Burns commenting on the integrity of the traders in the various divisions, considering them for the most part fair and therefore creating little extra work for the Excise collectors, now fewer in number under his scheme. Burns then goes on to entreat Graham not to disclose his name, should he decide to take it further, in case it would compromise Burns in the eyes of his superiors Corbet and Findlater.

In this last page Burns draws Graham's attention to a young beginner in the Excise who can provide him with more information in the subject, with whom one presumes Burns has shared his concerns regarding the efficiency of the Division. After concluding, Burns has a pang of conscience and adds a postscript where he recommends to Graham's 'humanity and justice' the poor unfortunate colleague who loses his employment as a result of the scheme.