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The storm is paft, yet still my Julia lighs, Tar-drinkers can't think what's the matter, Nor does she yet my rash caress reprove ;

That their health does not mend but de Ah sure 'tis pity glistens in thine eyes,

cline ; And thy fçigned terror but conceals thy Why, they take but some wine to their water, love.

He took but some water to wine.
Then frown ye skies, ye careless tempests roar, One Mandeville once, or Man-devil,
Amidst your rage a heartfelt calm I've (Either name you may give as you please),
found ;

By a brain ever brooding on evil,
Now wilt I fing of smiling spring no more, Hatch'd a monster, call's Fable of Bees.
Offhepherds pipe,nor violet painted ground. Vice, said he, aggrandizes a people . :

By this light let my conduct be view'd;.

I swagger, swear, guzzle, and tipple : MODERN TIPPLING PHILOSOPHERS. And d -ye, 'tis all for your good,

By the late James Hay Beattie. David Hume, ate a swinging great dinner, Father Hodge* had his pipe and his dram, And grew every day fatter and fatter;

And at night, his cloy'd thirst to awaken, And yet the huge hulk of a sinner He was served with a rasher of ham,

Said there was neither spirit nor matter. Which procured him the furname of Bacon. Now, there's rio sober man in the nation, He has shown, that tho' logical science

Who such nonsense could write, speak, or And dry theory oft prove unhandy,

think : Honest truth will ne'er set at defiance It follows, by fair demonstration, Experiment aided by brandy.

That he philosophized in his driök. Des Cartes bore a musquet they tell us, As a smuggler, even Priestley could fin; Ere he wish'd or was able to write,

Who, in hopes the poor gauger of frightenAnd was noted among the brave fellows,

ing, Who are bolder to tipple than fight.

While he fill'd his case bottles with gin, Of bis system the cause and design

Swore he filld them with thunder and We no more can be posed to explain :

lightening * The materia fubtilis was wine,

In his cups, (when Locke's laid on the shelf) And the vortices whirl'd in his brain. Gould he spcak, he would frankly confefs it Old Hobbes, as his name plainly shows,

t'ye, At a hob-nob was frequently tried;

That, unable to manage himself.
That all virtue from selfishness rose

He puts his whole trust in neceflity.
He believed, and all laughter from pridet. If the young in rash folly engage,
The truth of this creed he would brag on

How closely continues the evil! Smoke his pipe, murder Homert, and Old Franklin retains, as a sage, quaff;

The thirst he acquir’d when a deyil f. Then staring, as drunk as a dragon,

That charging drives fire from a phial, In the pride of his heart he would laugh.

It was natural for him to think, Sir Ifaac discover'd, it seems,

After finding, from many a trial, The nature of colours and light,

Thət drought may be kindled by drink, In remarking the' tremulous beams

A certain high-priest could explain t, That swam on his wandering fight.

How the soul is but nerve at the most; Ever sapient, sober though seldom,

And how Milton had glands in his brain, From experience attraction he found,

That secreted the Paradise Lost. By observing, when no one upheld him,

And sure, it is what they deserve, That his wife head fell fouse on the ground.

Of such theories if I aver it, As to Berkley's philosophy-hc has

They are not even dictates of nerve, *Left his poor pupils nought to inherit,

But mere nuddy suggestions of claret. But a swarm of deceitful ideas

no existence, but an ideal onc, in the mind Kept, like other monsters, in spirit S.

(or spirit) that perceives it ; and he thought Roger Bacon, the father of experimen. tar-water an universal remedy. tal philosophy. He flourished in the 13th || Private vices public benefits. century.

* Electrical batterjes. + See the Spactator, No 47.

† Bred a printer. This was written long Hobbes was a great smoker, and wrote, before Dr Franklin's death. what some, have been pleased to call a Trans

# Dr L. Bishop of C. is probably the perdation of Homer.

son here alluded to. He was a zealous ma. He taught that the external universe has terialis,

Our

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Our Holland philosophers say, gin

I'grant the hills are crown'd with trees, Is the true philosophical drink;

grant the fields are fair ; As it made Doctor Hartley imagine, But, after all, one nothing sees

That to soake is the same as to tbinks. But what is really there. For, while drunkenness throbb’d in his True taste ideal prospects feigns, brain,

While on poetic wings,
The sturdy materialist chose (О fye !) 'Bove earth, and all that earth contains,
To believe its vibrations not pain,

Unbounded fancy springs.
But wisdom and downright philosophy.

To dwell on earth, gross element,
Ye sages who shine in my verse,

Let groveling spirits bear; On my labours with gratitude think, But I, on nobler plans intent, Which condemn not the faults they rehearse, Build Castles in the Air.

But impute all your fin to your drink. No neighbour there can disagree, In drink, poets, philosophers, mob, err ; Or thwart what I design;

Then excuse, if my fatire e'er nips ye : , For there, not only all I see, When I praise, think me prudent and sober,

But all I wish, is mine. If I blame be affur'd I am tipfy.

No furly landlord's leave I want,

To make or pull down fences;
CASTLES IN THE AIR.

I build, I furnish, drain, and plant,

Regardless of expences.

One thing, 'tis true, excites my fear,
THEY, who content on earth do stay, Nor let is seem surprising ;
To earth their views confine;

While ministers, from year to year,
With rapture, Laura, we'll survcy

Now taxes are devising. "This paradise of thine.

Left Earth being tax'd, as soon it may, 1, too, my willing voice would raise,

Beyond what Earth can bear,
And equal rapture show;

Our financier a tax should lay
But that the scenes which others praise,

On Castles in the Air.
For me are much too low.

Well! with the end the means wou'd suite

Would he, in these our days, § He resolved Perception and Thinking Ideal plans to execute, into vibrations.

Ideal taxes raiso.

TO A LADY.

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BRITISH PARLIAMENT.

1

HOUSE OF COMMONS.

12. The royal assent was given to the Nov. 1. Mr Pitt brought in a bill for bill, for funding certain navy and excheraising a body of cavalry. He observed, quer bills. The militia augmentation at the same time, that this was now

bill, and the provisional cavalry bill, made distinct from the circumstance of have fince received likewise the royal enrolling the gamekeepers throughout affent. the kingdom, which was to form a dif

28. General Tarleton moved for a va. tinet bill.

riety of public papers, the principal of 2. The report ôn the cavalry bill was

which were accounts.-Agreed that they brought up. It was opposed by General should be produced and printed. Tarleton and Mr Fox, as unconstitutional

30. Mr Manning presented a petition in its principle, and nugatory in its ope- from the merchants, traders, and others, ration, as well as impracticable from interested in the trade of London, setting the intricacy and difficulty of the mea-forth the neceflity of adopting fome sure. On á division, the numbers for means for the better accommodation of receiving the report were 140'; against it the shipping in the port of London, and 30. Accordingly, the report being re- praying, that the House would grant ceived, the bill was ordered to be read fuch relief as they should, in their wif a third time the ensuing day:

dom, deem meet. The petition was or. The bill for the enrolling of the game.

dered to be referred to a committee. keepers was brought in, and ordered to

Dec. 1. Mr Hobart brought up the rebe read a second time after the recess.

port of the committee of waysand means,

which was, that the committee were of extent of what would be neceffary for opinion, that the sum of 420,000l. (being providing the supplies of the year, and the disposable surplus of the grants of remarked upon the subject, as it related 1796) should be issued and applied to to figures, and the interest to be paid the public service. The report was re- on the loan. The amount of the intereft, ceived, the resolution read, and a bill subject, however, to a great deduction, ordered to be brought in, in pursuance should circumstances of a fortunate naof the said resolution.

ture arise, and a solid peace be found 6. The house has been taken up chief practicable, the amount of interest, inly, for some days, in examining Mr dependent of fuch an event, would be Morris for a breach of privilege, in not sl. 128. od. which he stated as if the inattending the house as evidence on the terest was to be permanent. The two Southwark election, wheu fummoned fo articles, the interest of which it would to do.

be necessary to provide for by fresh tax.. THE BUDGET.

es were, the loan, and the other the aThe Chancellor of the Exchequer rose mount of the st millions of exchequer and said, the subje& be had to submit bills, which he should propose the issue to the committee was so extensive and of. The whole amount of the perma. important, that he should best discharge nent interest of the loan, and the 2his duty, and gratify the expectations of mount of the finking fund, he stated at gentlemen, by abftaining from all colla- 6,1151. making a total of 1,215,000l. On teral matter, and proceeding imme- account of the inconvenience that bad diately to state the different objects as arisen from the vast quantity of paper diftinétly as their nature would admit. medium, it was his intention now to proBefore, however, he entered upon the pose, that exchequer bills should not in main point, he should state, under the future be issued at a longer date than usual heads, the amount of the different three months; but as they might be conservices.

tinued in circulation from three months SUPPLY.

£. to three months, he should allot five per Charge of 120,000 Seamen 6,240,000 .cent. for the payment of the interest on Ordinaries and Extraordinaries

19421,000 them. Three other articles still remainProvision for exceedings in the Na

ed to be provided for.-1. The excess of vy Service, and for preventing

the navy debt, amounting to 8,250,00ol. the increase of Navy Deb: 2,500,000 of which only four millions were pro

vided for by the statement of last year; Total of the Nivy 10,161,000 no less than 4,250,000l. was ftill now to Total of the Ordinaries and Extra.

be provided for 2. The excess of the ordinaries of the Army 10,913,000 debt for the present year, above the two Total of the Ordinaries and Ex.

miilions and a half in the votes of the traordinaries of the Ordnance 1,623,000 House. And 3. The repeal of the tax Mifcellaneous Services

378,000 Deficiency of Land and Malt

proposed last year on collateral succef

350,000 To the Compiiffioners of the Na.

lion, the estimated amount of which was tional Debt

140,000l.

200,000 Disposable Surplus

The total amount to be provided for, 420,000

including the interest of £. Total of Supply for the Year 27,647,000

The Loan,

18,000,000 Exchequer Bills,

5,000,000 The Land and Male

2,750,000 Difference of Interet on ExThe growing produce of the Sink.

chequer Bills ing Fund 1,075,000 Vote of Credit

3,000,000 Surplus of Grants 420,000 Excess of Navy Debt

4,250,00 Remaining for the Claims of the

Probable future excess of Na. American Loyalifts, and the

vy debt, estimated at

3,000,000 Surplus of the Lottery

200,005 And sum to be made good on The Loan 18,000,000 Collateral Successions

140,000 Credit for Exchequer Bills 2,500,000 The amount of the interest upon all Eaft-India Company

2,000,000 these articles was 2,222,000l. to be pro

vided for. Total of Ways and Mears 26,945,000 From this, however, the sum of He next proceeded to ftatę briefly the 112;pool. ought to be deducted, for the

2,000,00cl,

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SCOTCH SPIRITS.

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2,000,000l. to be subscribed by the East es of gentlemen, y imposing a large ad.' India Company.

ditional duty.--Indeed, he wished he Subject, therefore, to the deduction could, without injury to the revenue, of the interest of the two millions, the impofe a much higher; but the additotal amount of interest would be tion he intended to submit was, one pen2,110,000l.

ny on the gallon of wash, or 'five pence WAYS AND MEANS.

on the gallon of British spiriis; eightThe Chancellor of the Exchequer now pence per gallon on rum, and ten-pence proceeded to the painful task of enume- on brandy. The produce of this tax he rating the various means by which he estimated at 220,000l. . proposed to meet this heavy burthen. It was, however, no small confolation to From Scotland he had received reprehim, that, in providing for these bur- fentations from a great variety of respectthens, he had met the general wifh of able gentlemen, and they concurred in the nation, and the House ought not, for recommending a very high additional dua any feeling for their constituents, much ty on this article, as it had a pernicious less for themselves, neglect to give a effect upon the morals and health of the pledge to Europe, and to our country, people. In that country the duty was that whatever be the event of the strug- laid on the capacity of the ftill, which gle, the House would not be wanting in was now at 181. He meant that duty the great duty with which it was invested should be treblcd, which would produce, Having surveyed the whole mass of re- ac rding to estimate, 300,000l. venue, in order to ascertain those parts The total produce of taxe-, therefore, of it to which it would be most proper under the head of Excise, would be to resort, he had selected the following 856,000l. articles, as the best calculated to bear CUSTOMS-SUGAR, COFFEE, &c. additional duties.

Under the head of Culioms, there was NEW TAXES.

only one considerable article, lugar, on TEA, &c.

which he meant to propose an additionHe remarked, that notwithstanding al duty of 28. 6d. per cwt. the estimated the additional duty on the above article, produce was 280, nool. it appeared, from the amount of the Com- On hemp, bar iron, brimstone, and pany's Sales, last year exceeded the a- ftaves, he proposed an additional duty mount of any former period. It was not of ten per cent, which would produce his intention to propose, that the addi- 40,000l. and on wines, oil, &c. five per tion fhould affect the poorest classes in cent. the produce of which would be the Nightest degree, as he should except 110,oool. He likewise suggested an inthe species of tea purchased by the poor, crease on pepper, amounting to 10,000l. which was not more than 2s. per lb. In- and a drawback on plantation coffee to dia sale price.---Confidering that the sales 22,000l. had increased, and the tax upon tea increased also, and that the common tea The next article on which he propofwas excepted, he thought that the com- ed an increased duty, was on the aflefmittee would not be of opinion, that an fed taxes, consisting of two foits-one additional duty of ten per cent. upon on houses, amounting to 11,000l.; 10 the value was too great. He therefore per cent. on the commutation duiy, proproposed an additional duty of ten per ducing 55,000l.; and an additional duty cent. on tea, which would produce, ac. of 20 per cent. upon the horse duty and cording to estimate, L. 240,000 on dogs, which would amount to 62,000l. Ou Coffee, 10 per cent (addi

and on windows, connected with the tional)

30,000 rents of houtes; this might produce beOn Bricks imported, 35.6d. per tween 140 and 150,000l. Total of in-,

36,000 creased duty on aflelled taxes 290,000l. Home made is. ditto

POSTAGE OF LETTERS. On Auctions 2 d. in the pound

An increase on the conveyance of let. on estates

40,00 ters, which, confidering the celerity and 3d. ditto on Furniture, &c.

security of the artịcles transmitted, could

not be deemed a hardship, would proWith respect to this article, he said, duce 250,000l.-On every three pence he believed that he was meeting the wish- now paid, one penny, VOL LYIII.

6C

STAGE*

ASSESSED T. XES.

1000

SPIRITS.

IS.

STAGE COACHES.

October 17:46, could not be said to be Increased duty, one penny per

rated at less than 14,120,000l. The next mile

60,000 point of importance was the vote of Booking of parcels, two pence

3,000,000l. as a vote of credit to meet for a ftamp receipt

60,000 the extraordinary expences of the year. Toll on inland navigation 120,000 He trusted that this sum would be fuffi.

Befides fome new regulations on re- cient to defray the expences of the year ceipts, obliging every perfon' who re- 1797. He had the fatisfaction to state, ceives the money to pay for the stamp. that, independent of the same fervices, RECAPITULATION.

or any state of the war that may occur, Tea-10 per cent. additional

the extraordinaries would not amount on all tea above 28. per lb.

to more than 3,500,00ol. exclusive of any (India fale price)

L. 240,000 supply that may be deemed neceflary to Spirits-8d. per gallon on rum

our ally. The debt payable from the Iod. ditto op brandy

merchants of Grenada was 900,oool. Id. ditto on wash 220,000 which he conceived a valid debt, as the Scotcb Distilleries_-541. per gal

commissioners appointed to act in that lon per still

300,000 business by act of parliament, he im.aSugar--25. 6d. per cwt. on fu

gined, acted with that precision, so as gar imported

280,000 to take care that the public should not Bricks---35.6d. per 1000 on those

fuffer by that business. The expences imported

of the present year was {welled beyond ditto on home

expectation, by domeftic difficulties, and made

36,000 the fcarcity of specie, which would not, 5 per cent. on customed goods,

he trusted, again occur. Even in this fituand 10 per cent. on brimfione,

ation, ministers should not be blamed, if hemp, iron in bars or un

they exceeded the bounds of parfimony wrought, olive oils and staves,

towards an ally, who was enabled to pre(prize goods, wines and coals

ferve that independence that added gloexcepted)

184,000 ry to his arms, and rendered so many Auctions-21d. in the pound

effential benefits to Europe. Minifters, on eftates ; 3d. ditto on fur.

in this cafe, were not blind to their niture

40,000 risque. But they conceived that an alCoffee and Cocoa-10 per cent. 30,000 ly, whose conduct fhewed him incapable Paftage-id. additional on 3d.

of committing a breach of faith-whose and fo in proportion 250,000 conduct evinced such a glorious contrast Canals--18. 8d. toll duty on

to that of others, deferved their configoods carried by inland na

dence, and had profited, as well as E,vigation

I20,000 rope, by their support. Ministers, he Stage Coaches-id. per mile 60,000 was proud to say, did not decline to exParcels-2d. on all parcels

tend their support to his difficulty; they booked (a ftamp receipt) 60,000 did not deem it prudent to withhold Drawback on plantation coffee 22,000 their help when such a procedure might Alelled Taxes, and new regu

have frustrated the benefits which they lations on horses, 12,000l.;

derived from his arms. They had ad. houses, 150l.; and commu

vanced to this Prince, the sum of tation duty, 128,000l. (each

1,200,000l. and they were happy to see, an additional 20 per cent.) 290,000 that the elasticity of the powers, and the

refources of the country, justified the

L.2,132,000 measure. He asked the committee, if, Having laid these particulars before to fuch a Prince, it would deny its aid the Houfe, Mr Pitt said, he would take and succour; and if ministers, in acting a cursory view of the consolidated fund; conformable to what their duty claimthe fund of credit, taken on the pro: ed, had, in this instance, forfeited their duce of such of the property as may a. confidence ? Mr Pitt next paid a handrise from the participation of the fuffer- fome compliment to the subscribers to ing merchants of Grenada, by the re- the loan, which, he observed, not only payment of the sum of 900,000l. which did honour to the spirit of the country, they had been granted. The amount of but gave lessons of the great resources of the permanent revenue to the Joth of of the nation to the enemy; and, after

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