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mencement of the act till the opening which France groans. A fresh cona of Union and King Streets, the assess- scription is daily expected.

In the ment had risen nearly L.50 a year; mean time, young men, who have albut since the period of opening these ready furnished substitutes, are com, streets, it has been nearly stationary. pelled to march, in violation of all This happens from the extensive erec- good faith. tions, very convenient for

a number

To avoid its rigour in the first inof people, on moderete terms, all a- stance, is next to impossible : but round, and in the vicinity of the conscripts desert in bands, from town ; and it will invariably occur, the army to the interior, whenever whenever there are openings from the opportunity offers, particularly from centre of any large town into the the army of Spain: The Pyrenean neighbouring country.

mountains, and the Landes, at this From June 1795, to March 1809. time swarm with



this description, who prefer living

£. d. as outlaws, till chance affords a For assessment,

14,097 5 6 possibility of re-entering their counFor dung, :

2,485 16 try unnoticed. To such extremi. Due on police bonds, 1,400 0 0 ty of wretchedness can men be reDue commercial bank, 1,631 14 7 duced by despotism, that natural infirBalance late treasurer, 17 3 10; mities are improved, to the standard

fixed by the law, as security against Total 19,632 0 4 conscription ; and among other instanEXPENDITURE.

ces, we know of weakness of sight be

. d. ing purposely matured into purblindExpence of obtaining

ness, by the gradual and constant use police act,

690 2 6 of magnifying glasses of high powers. Repairing and paving

These repeated drafts on the most streets,

4,054 12 4 precious part of the population of the Street lamps,

5,845 1924 country, have been already severely Wells and water course 2,182 12 2

felt in various branches of its politiSupply of water by new

cal economy; and have perhaps con-
cast-iron main, 2,087 14 7 tributed to the depreciation of land-
Sundries, interest, 1,559 15 111 ed property. This we shall next no-
Ditto, salaries, i 1,600 15 7 tice.
Powder magazine, 325 5 45

Ground taken to wi-

From a variety of causes, such as

459 197 the want of a market, and of capital, Charges,

807 4 2 and from the weight of taxes, is now

reduced to one third of the value it had Balance 17 18 11 during the short peace of Amiens, both

in the price it fetches, and in the vaL.19,632 0 41 lue of its produce. The measure of Floating debt, 24 April, is L.2,160, corn, which at that time was sold for

. ,

twenty-four livres, hardly finds a buy

er now at ten livres ; although no Views of the present State of France. augmentation has taken place in the

quantity produced. As to the pro(From authentic information.)

prietors of vineyards, especially in the CONSCRIPTION.

south, their situation is truly deploTHIS "HIS is certainly the first in mag- rable. Not one crop since 1802 has

nitude of the misfortunes under paid even the expence of cultivation ; August 1809.


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and it is thought hardly possible, that Economists: it is a survey, by mea. the present owners can keep their es- surement, of the whole surface of the tates much above two years longer. It country ; fixing the boundaries of promay be recollected, indeed, that Buona- perty, and specifying the nature of parte tendered them a loan of three mil- each plot of ground : in short, it is our lions of livres ; but how far, this has re- Doomsday Book perfected. Consilieved their distresses may be deduced derable progress has been made in this from the following circumstances: The immense work, which is intended as money costs them eight per cent.; their a guide to the land tax, and in some wines are pledged for the payment, are districts, where it is actually completaken from under their management, ted, lands have been rated according and are lodged in the government ware- to the value they had in 1789; that houses, where they are mostly spoiled is to say, three times their present vafrom mismanagement; they are then lue. sold by government's agents for Besides this, indirect taxes have what they can fetch. The pro- been augmented, both in the amount duce of the following year, and after- of duty laid on, and in the number of wards the land, itself, are answerable objects subjected to taxation. In fact, for any deficiency. To us, these ap- few articles have escaped it. The pear intolerable hardships, and they Gabelle, or salt duty, one of the great are felt to be really so, by the indivi- grievances complained of at the begin. duals : yet they form but a part of the ning of the revolution, which was then plan Buonaparte pursues, although at- only partial, has been extended thro'. tended by the ruịn of thousands. By out France, to its full amount. The the cheapness of corn, he finds no augmentation of turnpike duty, the esdifficulty in supplying his numerous tablishinent of a toll on all boats of armies; and the immediate fear of any size, plying up and down naviscarcity, the only probable cause of gable rivers, the augmentation of the insurrection among the people, is com- duties paid on country produce, on its pletely removed. As to the distresses introduction into towns, (the only of the ancient land-owners, they afford markets,) have tended further to dehim an additional guarantee of his preciate agriculture, by impeding the power, by throwing the landed pro- circulation of its produce. But, by perty into the hands of the upstarts of all these means, the French governthe revolution, who are naturally de- ment raises an immense revenue : tha. voted to his fortunes; and who, by vast number of people emplayed in the low prices, are induced to make collecting it, insures so many parti, considerable purchases.

sans, at least outwardly. In the geTAXES : CADASTRE.

neral wreck of fortunes, these places The landed property, though so are eagerly soughi by men who regret much reduced in value, is, neverthe better days, and who have now no o.. less, burthened with a direct tax of ther dependence. one sixth part of the supposed reve

COMMERCE nue ; this of course

is paid, whether or Is here mentioned, pro memoria ; it no any revenue has been received; is reduced to dealings with the and it is at present, in most instances, ment, and to some bold adventures, a tax on landed capital. It is even mostly by shares in the East and West expected, that this proportion will be India trades, and in privateering considerably augmented when the Ca. Even internal commerce is at a stand, dastre is completed The Cadastre from the bustle of war, the requisiis an invention of the political sect; tions of beasts of draught, and carts known in France under the name of for the armies; the state of the roads,



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and the various duties on land and wa- the dyeing drugs; and the privation ter carriage. Notwithstanding the of cotton has been but montentaryscarcity of colonial produce, its price Extensive plantations of herbaceous has lately been reduced, owing to the cotton have succeeded extremely well want of demand, occasioned by actual in Italy, and especially in the kingpenury. Refined

sugars sell now for dom of Naples : although the want of tive livres a pound; brown, of inferior seed has somewhat checked their exquality, for 55 sous. As a succeda- tent. These plantations are under the neum for that article, in some of the management of Frenchmen, who rewine districts, they make a kind of sy- ceive every kind of encouragement : rup, by boiling down the unfermented the cotton is bought beforehand by juice of the sweet grape ; and this the principal French manufacturers; sells as high as twenty sous a bottle. the staple is even finer than was exThe root of the wild endive, notwith- pected, and spins to No. 150. Yet standing its bitterness, furnishes a manufactured goods of every kind are substitute for coffee; the bark of the enormously dear; the necessities of horse-chesnut tree replaces the Peru- the population, though lessened by vian bark, &c. &c. Nor let our misery, are but scantily supplied ; nor readers start at these undoubted facts; need we fear the rivalship of those the remembrance of Robespierre's manufacturers, while they labour unreign will reconcile the French to any der their present want of capital, and thing short of actual starvation are liable to the drafts of the conscripThose who have still some capital left, tion. They now vegetate on a hotemploy it in the ways we have alréz- bed, with a kind of luxuriance renderdy noticed ; or in Monts de Piete, ed conspicuous by the surrounding which are extensive pawnbrokers' desolation, but they could not stand shops, authorised by government, in for one instant the rough blast of a all large towns; in which money free trade. brings twenty per cent. at least; all

EMIGRATION. other kinds of money-lending are com- Nothing can more strongly prove pletely at an end. The discount of the state of France, than the eagerness bills is a mere matter of accommoda- with which people of the present midtion, confined to a very few monied dling class seize the opportunity of men, and the rate is accordingly ve- leaving it. Bourdeaux now hardly ry low ; generally below five per cent. reckons fifty thousand inhabitants inMANUFACTURES.

stead of double that number: many, no Our information on this subject is doubt, have retired to the cheaper and not so complete as we could have more interior parts of the country, to wished; yet from a variety of ac- be enabled to live, but, at the first counts, we are led to believe, that this news of the partial raising of the embranch of French national resources bargo, people gåthering the wrecks of suffers less than any other, if their for- their fortunes have in all sea-ports apmer state be taken into consideration plied for passports, which are not refu. This is owing principally to their sup- sed, except to young men liable to the ply of the home market, which French conscription. They principally go to manufactures have exclusively to them- America; the only country now free selves; hence their produce always from the scourge of war. A single finds a ready sale, whatever may be American vessel, the Hopie, a few its quality. Neither has the want of days after its arrivel in the Garonne, the principal raw materials been so se. had collected upwards of forty passenverely felt as many have supposed gers : half of them were women.- LiSubstitutes have been easily found for jerary Panorama.


Establishment of the LIVERPOOL Bota- from every part of the world. There nic Garden.

is also a small Conservatory, with Extracted from an Introduction to a Gata- bark pits, and an aquarium, of dimen

logue of Plants belonging to it, just pube sions sufficient to contain, at least, one lished.

specimen of every rare and tender aTHE 'HE Liverpool Botanic Garden quatic; and a large compartment,

was established by public sub- with small frames and wooden covers, cription, in the year 1800, and opened hath lately been appropriated for the in 1803. About ten statute acres of preservation of such herbaceous plants land were purchased at a convenient as are too tender to endure the severity distance from the town, and rather of our winter. When the funds of the more than one half of them have been Institution shall be adequate to the appropriated to the garden. Two lod- expense, it is intended to add a library, ges have been built for the residence of works of Natural History, with an of the Curator, a committee room, and apartment for the preservation of colother purposes ; and the whole is en- lections of specimens of dried plants; closed with a substantial stone wall. of which the Proprietors are already The remaining land is sold ; and such in the possession of about 3000, colhas been the rapid, and perhaps unpre- lected by the late Dr. Forster, in his cedented advance in the value of pro- voyages to the South Seas, with large perty in the vicinity of Liverpool, and valuable contributions from his that the sale of the half has nearly re- friends and correspondents. paid the purchase of the whole. The The situation of the garden is peculand is held by a renewable lease, un- ljarly favourable, being so near a large der the Corporation of Liverpool, sea-port town, from which the comwho, with the same distinguished li-munication is direct and frequent to berality and generosity, with which the most remote parts of the earth; they have encouraged any proposal and the merchants and masters of vesfor the improvement or ornament of sels are entitled to the thanks of the the town, have made a free grant to Proprietors, for their numerous and the Proprietors of the reversionary valuable presents of plants and seeds interest of the garden and buildings, to the Botanic Garden. They wish

so long as the same shall remain ap- also gratefully to acknowledge their propriated to the purposes of the pre- obligations to the several Proprietors sent institution."

of private collections; to some of the The disposition of the garden was most eminent cultivators of plants for suggested by William Roscoe, Esq. sale ; to many gentlemen who have

: to whose zeal and active exer- favoured them with the most rare intion in the dissemination of science, digenous plants of Great Britain, disthe encouragement of the fine arts, covered in their botanical excursions; the general improvement of the mind, to the universities of Oxford, Camand cultivation of those talents which bridge and Dublin ; and to the supergive dignity to character and happi- intendant of the Royal Botanic Gar. ness to life, this Institution owes its dens at Kew, for their several valuable existence. The large Conservatory is additions to their present collection. an elegant and spacious range of buil- To the perseverence, assiduity, and dings, 240 feet long, and in the cen- zeal of the Curator, Mr John Sheptre 24 feet high ; it is divided into herd, the Proprietors owe the greatest five distinct compartments, heated to, and most valuable part of their plants: different degrees of temperature, a. to whose knowledge, accuracy, and dapted to the preservation of plants industry in the discharge of the seve


ral duties of his office, the garden af- racter of man, and obscures the lustre fords the most ample testimony; and of all his attainments. This, neither they are happy in paying this public law can restrain, nor reason altogether tribute so justly due to his meritorious subdue. To possess and to torment services.

the inferior animals, are the favourite In the ornamental part of this gar- pursuit of the child and the boy, and, den, where the plants grow promiscu- dignified with the name of Sportsman, ously, a legible large label is affixed the philosopher delights in their deto every plant, with the initial letter struction, of the general division to which it be- Upon what principle shall we exlongs, and a number corresponding plain this detestable propensity, and with the number in the Catalogue un- in what manner shall we moderate its der the same division, where in the effects ? same line will be found the Latin and

Something may no doubt be ascriEnglish name of the plant, with its bed to the early influence of example class, order, &c. With this Cata- and the natural desire in man, to gain, logue, as a manual, a visitor, without by the exertion of his ingenuity, the the trouble of inquiry, may discover possession of what appears to be plathe name and family of any plant in ced beyond his reach. This considerthe garden.

ation may palliate a thoughtless devi. In the first establishment of this ation, but it never can sanction indisInstitution, the number of shares was criminate murder. Is that mind really limited to 300 ; it was afterwards ex- humane which can, without remorse, tended to 375; but the funds proving deprive useless and innocent birds of inadequate to the necessary expendi- their lives ? - The unoffending victims ture of the garden, and a very consi- of our barbarity derive their existence derable debt having been contracted from the same great source as we do for the expense, of building the con- ourselves, and their organization renservatories ; upon the report of the ders them keenly alive both to pleaCommittee at the general meeting of sure and to pain. They too have their the Proprietors, in May 1807, they attachments, and their domestic conunanimously resolved further to en

cerns, and we know well how deeply crease the number of shares to 450, by these relations interest us. Upon what a subscription of the Proprietors only, principle then do we assume the right which subscription was filled up in a of destroying them ?

of destroying them? It is true, the very few days; and it is now confi- various beings which inhabit this earth dently hoped, that by a liquidation of mutually prey on each other, and man, debt, and a great increase of annual from the great superiority of his intelincome, the plans that have been sug- lectual faculties, has a controlling ingested for the improvement of the fluence over them all. But even he garden will be fully completed, and has no claim on their liberties beyond the permanency of the Institution ef- the calls of necessity. Every stretch fectually secured.

of power which exceeds these prescriLiverpool, 1808.

bed limits, is an infringement of the laws of eternal justice, and can never be pleasing in the sight of that Being,

without whose knowledge not even“ a On Cruelty to ANIMALS.

sparrow can fall to the ground.” « Thou shalt not kill.”

We may deplore the atrocities of WITH all the boasted superiority the powerful

, and frame laws to enof his nature, a disposition to force tenderness in our treatment of eruelty is a leading feature in the cha, horses, but these are but points in the


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