If you can get access to The Letters of J.R.R. Tolkien edited by Humphrey Carpenter, the letter you will want to read is #214 - the first 3-4 pages of it.
It is too long to quote, but it does discuss the traditions centering around 'birthdays' and the giving of presents.
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Eldest, that’s what I am . . . I knew the dark under the stars when it was fearless - before the Dark Lord came from Outside.
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