Unpublished Poem? - The Ettrick Shepherd (d. 21 November 1835)

Since its the anniversary of James Hogg’s death we thought we’d post up a letter containing what we have been told is an unpublished poem! (Ref: SC/S/12/19/2/2)
The poem was penned on the reverse of a letter concerning the repayment of a local of £6 2s 6d. We can only speculate if the content of the poem and the topic of the letter are in some way connected.
‘Now twenty two is past and gone
And Twenty three is come in its room
May we so muse upon the past
As to improve this as our last
As to improve out every year
As minding we must soon appear
Before the judge of all the earth
To judge out conduct from our birth
And how each year has been improved
And if our conduct is reproved….’
4 December 1822
SBA/S/12/19/2