Highly skewed long-tail item distribution commonly hurts model performance on tail items in recommendation systems, especially for graph-based recommendation models. We propose a novel idea to learn relations among items as an auxiliary graph to enhance the graph-based representation learning and make recommendations collectively in a coupled framework. This raises two challenges, 1) the long-tail downstream information may also bias the auxiliary graph learning, and 2) the learned auxiliary graph may cause negative transfer to the original user-item bipartite graph. We innovatively propose a novel Meta Graph Learning framework for long-tail recommendation (MGL) for solving both challenges. The meta-learning strategy is introduced to the learning of an edge generator, which is first tuned to reconstruct a debiased item co-occurrence matrix, and then virtually evaluated on generating item relations for recommendation. Moreover, we propose a popularity-aware contrastive learning strategy to prevent negative transfer by aligning the confident head item representations with those of the learned auxiliary graph. Experiments on public datasets demonstrate that our proposed model significantly outperforms strong baselines for tail items without compromising the overall performance.