The song began during a party at the New York apartment of Porter’s classmate from Yale, Leonard Hanna. Hearing a cowboy’s lament on the radio, Porter sat down at the piano and improvised a parody of the song. He retained the referential song’s minor-keyed blues melody and added his wry take on lyrical subject matter common in country music: the regret of abandonment after being deceitfully coerced into sexual submission. Instead of a country girl, however, Miss Otis is a polite society lady.
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