In The Wit and Wisdom of Mark Twain, Alex Ayres quotes Twain as writing
"Get your facts first, and then you can distort them as much as you
please" (73).  Although he lists the source as Kipling, Sea to Shining
Sea, 1899, Letter 37, I can't locate this text in his works cited.  Can
anyone supply the citation?

Much appreciated,


Andrew Silver
Emory University