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A very general clamour has arisen, from 4001. to Soot! At a medium, vathat this estimate is very much beyond luing money laid out at 7 per cent. his the truth; that the income of the far- tent for his house is 42. per annum. mer commonly falls considerably short No man lives better: his table is at all of such a proportion of his rent.

times covered with excellent viands. Va.

The rest of his establishiment is in uni. rious resolutions of counties to this ef

son with his table. Every farmer keeps fect have been passed; and an appli- one good saddle horse for himself, with cation, it is understood, will be made another, generally a better one, for his to Parliament in the ensuing session, son, if he has one; and frequently a gig for an alteration in this part of the

or poney for the accommodation of the act.

rest of the family. His children are

educated in the best style. Many farAgainst these authorities, and against several writings which have The salary, to be sure, is seldom a great

mers entertain a private tutor at home. appeared on the subject, Mr Shirreff one ; yet, with board, &c. cannot cost contends, that the estimate adopted less than bol. per annum. Some farmers by the legislature is rather under give their sons an University educa. than above the truth. It is extreme

tion; and several of them have made ly difficult to bring this question to a

tours to the Continent of Europe, for proof. It depends upon an immense political economy of its inhabitants.

the purpose of observing the rural and variety of facts, which cannot easily be Neither are their daughters neglected. ascertained, unless by the persons con- After the best instruction and tuition cerned, and not always even by them, the county-town and a governess at especially considering the bias which home can afford, they generally finish they must naturally feel to one side. their education at a boarding school in The following remarks of Mr Shirreff Edinburgh, where they pay from bol. to certainly display judgment and ingen sic, dancing, &c.; and many of them,

80l.perannum. Here they are taught mu. nuity, and to the correctness of many not only in dress and external appearof his statements, we can bear testi

ance, but in manners, and every useful mony from personal observation.

and agreeable accomplishment, rival the

daughrers of people of rank and fashion, If it be allowed to assume, that ex

Or suppose the average incomes of penditure is a pretty fair criterion of in- farmers of this district, about twenty come, which will hardly be refused, it

years ago, only 1301. per annum. As may not be difficult to satisfy the occu

the expenses of living b.-be, since that piers of land in Scotland, themselves, time, increased' at least 150 per cent, that the act, so far as regards them, is their incomes must be 3256. if they neither unjust nor oppressive. This, even live ou better now than they did then, being granted, although it shall then ; but, as they most evidentiy do not be attempted to discover the muri.

live in a considerably more expensive IN U71,

the minimum of the occupier's in- manner pow than at that time, say at cuine shall be shown, which will answer

the rate of 25 per cent. only of more exthe purpose effectually. Farins in the Lothians may be estic comes must now be 4001. per annum, to

pense in 1809 than in 1789, their inmated, one with another, at 200 acres; afford that additional expense.

Teand the average rent shall be admitted

nants too, in general, save money sufeven as high as 44. per acre, which ficient to set their children off the farent is much above the average mark, miv in a very comfortable and respecAt this rate, the renant pavs sool. of table way. sent, and the tax nust be paid or: 4001., being the half of his rent. Now, does The next question comes to be, he, or does he out, erjov a clear income whether or not the tax falls ultimateequal to this sum? It is insisted he

Mr Shirreff

ly upon the farmer.
does so, and a greater; and this opinion
is founded on the following grounds. A

seems to be of opinion that it does modern farm-house costs in erection not, and that it must come, in the


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end, either upon the landlord, or up- public would be a much worse alteron the public, in the increased price native, since the effect would be, that of the produce of land. After the of raising the price of the first neces. best consideration we can give, we are

saries of life. inclined to consider the following as It is fairly enough objected indeed, a correct state of the case:

that with the same rent, some farmers, If the income tax does not fall hea- from superior skill, or from fortunate vier on farmers than on other classes circumstances, will make more than of the community, then the tax must others; that some may even lose. be paid by the farmer himself.- These inequalities are no doubt evils; When the profits of any one profes- but their seems no remedy for them, sion are taxed heavier than those of o- unless farming income could be ascerther professions, then a certain number tained and calculated like other inwill quit it, and go to those others. In Till this can be done, it canconsequence of this diminished compe- not be expected that the legislature tition, profits will rise till they cover should take any thing short of the athe additional burden of the tax.- verage proportion between rent and Thus, if farmers were obliged to pay

income. fifteen per cent. instead of ten, a num- The law directs a new valuation to ber of them would rather chuse to be made every seven years, and the become merchants or manufacturers. charge to be regulated accordingly. Then either rents would rise from the This, it is said, is to deprive the farmer smaller number of those bidding for of a portion of the fruits of what he has farms; or prices would rise from the expended in improving his land. We smaller quantity of grain produced; think, however, Mr Shirreff has fair. and by one or both of these methods ly enough proved the justice of the the remaining farmers would be in

Of course, the farmer will demnified for the severity of the tax. be charged with no improvement But if the farmer pays only ten per which his farm may have received, cent. he can gain nothing by with- till he is in the way of deriving indrawing to any other profession, be- come from it. Perhaps, as has been cause there he must

very same.

the case very much of late, the adThere being thus no diminution of vanced value may have arisen from competition, nor any reduction of pro- the circumstances of the country, withduce, rents and prices will remain as out any exertion of his own. Even before ; the farmer must pay his in- where the latter is the case, it is merecome tax like any other member of ly the fruits of a certain mode of emthe community, and it is quite rea-ploying his capital, and he may as reasonable that he should.

sonably be called upon to contribute From what we have said, it will a share, as persons who employ their follow, that whatever part of the tax capital in any other branch of busiis over and above ten per cent. the

ness. It is therefore just ; but, con. farmer will be able to disburden him- sidering the great importance of agriself of, either upon the landlord or the cultural improvement, we are not public. Mr S. has not determined very quite so sure as to its expediency. accurately on 'which of the two it is Every accidental rise in the value of likely to fall, and indeed there seems land is undoubtedly a most fair subsome difficulty in deciding. The ject of taxation; but we do think landlord, our author. alleges, may every liberal allowance ought to be bear somewhat more than others, con- made for so much as the occupier could sidering the advantageous nature of prove to have been the result of imhis property. Its falling upon the provements made by himself. It seems


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particularly hard to charge this with or cruelty, are represented, not in abboth the landlord and tenants' tax,

stract terms, but in sensible images; and or 15 per cent. since this is more than what would have required a long and capital is liable to, when employed in difficult explanation, is conveyed in a

much more lively manner by a single any other department of business.


In natural order, instruction should precede practice. But the usual didaca

tic methods pre-suppose an advanceII. Fables and Satires, with a Pre

ment in knowledge and understanding, face on the Esopean Fable. By which, if their lessons were not there: Sir Brooke Boothby, Bart. 2 vols. fore unintelligible, would render them 8vo. 15s. Constable and Co. superfluous. Moral as well as physical

knowledge, must be acquired experi. FA *ABLES have long ranked among prebend neither the abstractions em

mentally. Inexperienced minds cymthe most popular species of litera- ployed in the art of reasoning, nor the ry composition. They have formed allusions to motives and sentiments immemorially the first study ofchildren, which they have never felt. To talk and, in the hands of Phedrus and La to them in a language they do not comFontaine, have risen to the dignity of prehend, is to teach them to be satisfied classical compositions. The present

with words instead of ideas ; a pseudois the most complete collection of knowledge, much worse than the igno

rance it pretends to remove. Hence it them, perhaps, that has ever been is, that Quintilian, with his usual good published. It begins with an entire sense, considers the Esopean fable as translation of the fables of Esop, as peculiarly adapted to the instruction of versified by Phedrus; it then contains the simple and inexperienced. a miscellany of Greek and Latin fables, translated from different authors; then gives a few from Fontaine ; and

The characters given of Lafontaine concludes with translations from the and Gray, will interest our readers. modern languages, and with a few ori- The fables of Lafontaine, aś an ele. ginals.

gant and ingenious work, have receivThe author sets out with a preface, ed that sanction which places them out illustrating the nature and design of of the reach of criticism,—the almost the Esopean fable, and defending its enthusiastic admiration of his country

for a century. He justly condemns, however,

His principal meric the mode in which these fables are u

seems to consist in a certain naïveté of

expression, a sort of refined simplicity, sually presented in the English lan- almost peculiar to himself, and perhaps guage, with a moral tacked to them, to the language in which he wrote: three times their own length, to There is a perfection belonging excluwhich the fable serves as little more sively to different languages, which than a text. The following is a sketch

none but those accustomed to think in of his own views on the subject.

them can be fully sensible of. That

which in Lafontaine most charms a The Esopean fable may, I think, be Frenchman, is, I believe, but little felt defined, a maxim for the use of com- by other nations. As a general style, non life, exemplified in a short action, I confess, I should prefer that of Phein which the inhabitants of the visible drus.. The brevity, of which he was world are made the moral agents.- accused, as we learn from himself, of The attributes appropriated to these carrying to excess, is not obscure, and, actors easily become associated with for the most part, strongly pointed. the ideas of them; and then their cha- Considered as a model for the young racteristic virtues and vices are presum- scholar, it has the advantage of teached before they speak; and courage or ing him to condense his thoughts as cowardice, wisdom or folly, innocence well as his expressions; a lesson essen,

Vol. I. p. 7.



him ;

tial to classical taste, and what is much Jove laught, and threw them down a more important, to good sense itself log,

Of the collections of fables in Engiish, That thundering fell and shook the bog. Gay’s I believe is alone held in any tsiima. Amongst the reeds the tremblers fled: tion. But they are rather political satires Till one more bold advanc'd his head, than Esopean fables. In this view, many And saw the monarch of the flood, of them are excellent. A blundering self- Lying half smother'd in the mud. sufficient minister was never better re- He calls the croaking race around : presented than in the Bear in the Boat. “ A wooden king !"the banks resound. There seems to have been a remarkable Fear once remov'd, they swim about coincidenee of character between him him, and Lafontaine. Both of them are re- And gibe and jeer, and mock and flout corded as of an incapacity for the ordinary concerns of life, bordering upon And messengers to Jove depute, imbecility :

Effectively to grant their suit. “ In wit a man, simplicity à child ;" A water-snake he sent them then, which we learn from Swift to have

Who soon had swallow'd half the fen. been literally true of Gay, was equally Their woes scarce daring to reveal, applicable to Lafontaine. Both of them

To Mercury by night they steal,

And beg him to entreat of Jove attempted to be courtiers, and failed in a calling for which their characters, The direful serpent to remove. remarkable for sincerity and good-na

“ No,” says the God, “ they chose ture, and what Swift calls Cullibility, and must abide what they have got :"

their lor, must have been of all others the most unfit. Both of them had the rare good In peace, lest something worse should

So you, my friends, had best go home fortune to be generally beloved by the famous wits of their time; and the

come,” happiness to be cherished in their

The shipwreck of Simonides is in. latter days by ladies of high rank, ensinent for wit and beauty.

teresting, and may be new to many Vol. I. p. 16.

of our readers. The first volume of the work con

SIMONIDES SHIP-WRECKED. sists chiefly of an entire translation of

Plac'd wheçe fate will, the wise can Phedrus. Simplicity, terseness, and

find brevity, seem

to be
the qualities

Resource perpetual in his mind,
which Sir Brooke has chiefly aimed
The celebrated one of the frogs

Simonides, whose funeful lyre

Joy and compassion could inspire, desiring a king may serve as a speci. Through Asia went from town to town, men of his success.

Singing for money and renown,
Of those who conquer'd in the course.

His poverty by this resource
Athens in freedom fiourish'd long,
'Till licence seiz'd the giddy throng.

Was so reliev'd, with gifts he earn'd,

Rich tow'rds his Cea he return'd.
Just laws grown weary to obey,
They sunk to tyranny a prey.

A tempest, as his voyage he made,

Attack'd the ship ; with age decay'd, Pisistratus, though mild he sway'd,

She founder'd: and each tried to save Their turbulence had not allay'd. Whilst they were cursing in despair

Something of value from the wave.

One to Simonides then cried, The yoke they had not learn'd to bear,

“ You nothing take?” The sage reEsop, their danger to describe,

plied, Rehears'd this fable to the tribe :

“ I take myself, I want no more." “ Some frogs, like you, of freedom With labour some attain'd the shore, tir'd,

Others, with burdens charg'd, were From Jupiter a king desir’d:

drown'd; One that should execute the law, And those who 'scap'd by thieves were And keep the dissolute in awe.






Naked they reach'd the neighbouring Friends," though containing little intown

cident, is closed by some pleasing reClazomene, of old renown.

flexions. A lover of poetic art, Who knew Simonides by heart,

One gone to bed when it was late,

Heard a loud koocking at his gate.
And long with ardour had desir'd
To see the man he most admir'd,

He hastened to the door to send,

And found it was his bosom friend.
Delighted such a guest to have,
Clothes, money, all he wanted, gave.

Rising with speed, “ What, Friend The poet met his comrades, poor,

most dear, Begging for alms from door to door,

At such an hour has brought thee here? And said, “ I told you, as you see,

Want'st thou my credit or my sword? I carry every thing with me.”

Thou know'st them ready at a word.". Vol. I. p. 88.

Nought," he replies, “I want, since A few fables then follow, from Avie

thee, aus, a writer of the 4th century. We My best belov’d, in health I see.

I view'd thee in a dream distress'd, are next presented with a number, un

And waking, could no longer rest, der the general title of Fables, from the Till the reality I knew; Greek and Latin, but without any Thank heav'n the vision was not true. -specification of the individual author Good night ; to-morrow we will meet, from which each is taken. The And smile at love'so indiscreet.” noted one of the Men and the Oyster, Though men .complain that friend may afford a specimen.

ship's rare,

Yet friends sincere there surely are, Any partition better make,

Friends with affection strong and steady, Than all the hungry law should take. Who when most wanted, most are ready. By the sea side two Travellers found

Like a good watch, that equal goes A fine large Oyster on the ground; On Zara's sands, or Zembla's snows; His claim cach obstinately lays:

Who dare 'gainst all the world defend " I saw it first,” one eager says ; The faults and frailties of a friend; “ I pickt it up," the other cries; For 'tis to these, alas, we owe 166 Mine" “ Mine is certainly the

Our best propensities below. prize."

Compassion and protecting zeal, They talk'd, as usual, loud and long;

Who never wants will never feel. And more they reason'd, more were Rakes may associate : Knaves conspire; wrong;

Love glow with lust's unhallow'd fire; Till they a neighbouring Lawyer see But Friendship never yet had part Passing, and mutually agree

In any but a noble heart. To take him for their referee.

Desire grows cool, and duty sleeps.; With legal dignity of face,

Friendship its course unalter'd keeps. He heard them both relate the case ;

Oppression, want, disgrace, partakes, “ Your claims are good,” then gravely Constant when all the world forsakes. said,

Of goods that Heaven can grant us here, .66 And a brave law-suit would have

Tbe best is sure a friend sincere. made.

Vol. II, p. 88. Which to prefer I cannot tell,

The fabulous part of the volume So each of you must take a shell ;

concludes with a selection from various And, as the Oyster is but one, That I myself will swallow down;

modern languages, and some originals. To stink it otherwise had lain,

The whole is closed by four Satires, diAnd many a pound been spent in vain.; rected chiefly against the vices and Your're cheaply off; go home content; follies of the presentage. The followAnd faith the fish was excellent."

ing may serve as a specimen of the

Vol. II. p. 17. Our author, as has already appear

manner in which they are carried on. ed, is not particularly partial to La Are slaves to mode and affectation.

From high to low the vapid nation Fontaine.

however a few

Domestic comforts they forego translations from his fables. " The For vanity and outside show; Dec. 1809.



He gives

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