The poem offers a playful critique of traditional romantic songs, ridiculing their themes of love and virtue as outdated and unrealistic. The speaker encourages fellow songwriters to abandon sentimental topics in favour of scandalous or bawdy stories, while still maintaining a sense of decorum. He dismisses refined madrigals as bland, preferring the raw humour of simple, unpolished songs.

Authors featured in the collection include Voltaire, S.H. Vernede, d’Alibrac, J. Cats, Rhijnvis Feith, P. Boddaert, and H. Poot.

In the second letter dated 23 June 1771 to John Fitzpatrick, Lord of Ossory, Walpole discusses printing and antiquarian matters as well as gossip among their acquaintances. Walpole offers to print a pamphlet for Ossory at Strawberry Hill; shares his findings about the foundation and devices of Stoughton; and mentions various romantic attachments and pursuits of the British nobility, as well as gossips about Voltaire and the Duchess de Choiseul.