public frauds, up to the "civil wars, the difputed fucceffion, the revo lution, and the rebellions which followed it," p. 5, when fupplies were withheld from governments believed to be tyrannical, ufurping, or illegal. It is poffible, the author contends, that in those cafes men might act according to the dictates of confcience. But it is a guilt of later date, and nearer to our own more vicious and corrupted times, which invented the profligate doctrine of oppofing the lawful government, and intercepting the refources of the ftate, by a general difpenfationin foro confcientiæ, from "ontributing to the public impofitions (p. 15). The author ftrongly advifes his countrymen to "enter into engage, ments to difclofe frauds upon the Income-Tax." We trust that the Commiffioners and Surveyors will execute their duties with fo much attention and fidelity, that a measure of this kind, which would never become general, need not be reforted to. The tract, however, is both juft and ufeful.

ART. 47. What is our Situation? and, What our Prospects? Or, a` ̧ Demonftration of the infidious Views of Republican France. By an American. 8vo. 40 pp. IS. America printed; London reprinted, for Black. 1799.

This is a very fpirited remonftrance, from an American, on the fupineaefs of his countrymen in not refenting more warmly, and oppofing more vigorously, the infolent aggreffions of the French Republic. The writer alfo warns the well-difpofed citizens of America against thofe domeftic traitors, whose object, as he justly states, is " to embarrass every fyftem of defence, to intimidate and vility all who oppose unconditional fubmiffion to France, and even to betray thofe councils which might lead to fuccefs." The oppofition to the American government, he declares (and, we believe, truly) to confift chiefly of Frenchmen, who have been naturalized in that country, together with a hoft of emigrants from other nations, who come there in fearch of political preferment. Although fome parts of this tract are rather declamatory, the important facts on which it is grounded, the patriotic fpirit which it breathes, and the manly energy of its language, render it well worthy of general circulation, not only in America, but in this country.

ART. 48. A Letter to the Right Honourable Earl Cholmondely, on the Cruil Policy of the Ancients. By the Rev. Dr. Clarke, Secretary for the Library, and Chaplain to his Royal Highness the Prince of Wales. To which is prefixed, An Enumeration of the Confifcations, Ec. of the French Nation, extracted from official Documents. Tranjiated from the German. Second Edition. 8vo. 36 pp. Is. 6d. Clarke. 1799. The chief point inculcated in this letter is, that lawgivers fhould be directed in their policy by the manners of nations, and form their laws upon them; whereas, the French, in their late revolution, "undertook to form their manners to the laws they were about to introduce. The contrary to this was the practice of the wife legiflators of ancient

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BRIT, CRIT. VOL. XIV, AUG. 1799.

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ancient Greece, whofe policy is here ftated, and defervedly praised. The general principle of this writer is jutt; but his iliudrations exhibit neither perfpicuity of argument, nor accuracy of language. He involves himself in a cloud of words, and, in attempting force and novelty of expreffion, fometimes deviates into bombaft. The account which is preâxed, of the enormous contributions, confifcations. and requifitions, by means of which the French republic has impoverished and laid waste fo large a portion of Europe, is well calculated to unite all nations in repelling her aggreffions.

ART. 49. An Address to the Right Hon. William Pitt, &c. &c. on fome Parts of his Administration. Occafioned by his Propofal of the Triple Affement in the House of Commons, in November, 1797. 21 pp. 15. Becket. 1797.

Here is much declamation, of which the ultimate object is not always difcernible: it is mixed, however, with a few elegant and fprightly fentences, and paffages of humour. We might point out one of the latter kind in the feventh page, which would more readily gain a file from the great majority of his Maj fty's fubjects, than from Mr. T. Mr. N. or Sir J. S.

He denominates the plan a requifition; but, he adds, that "it was attempted in the proportion of diftributive justice, and in fome meafure fucceeded." A negative cenfure, in our opinion; as it contains almost as much praife as can be given to the beft productive impofitions, in the belt fyftems of taxation.

"The writer informs us, in his Preface, that his education has taught him fomething of attic delicacy, and Roman'urbanity." We with it had not taught him, at the fame time, the Ciceronian mode of fpeaking of his felf, and that it had taught him what had been written by Davenant, Chalmers, and Smith, before he had taken up a subject which involved political economy and arithmetic jointly.

ART. 50. Hints toward an improved Syftem of Taxation, extending to all Perfons in exact Proportion to their Property, and without arry Kind of Investigation or Diclojure of their Circumftances. 40 pp. IS. Merray and Highley. 1798.

This writer propofes, that every person should be taxed in proportion to the capital he employs. There are great incomes derived from fmall capitals; as thofe of lawyers, physicians, and the clafs eployed in filled labour: a tax therefore, eftinted on fuch a baûs, would not be proportioned to the abilities of the feveral claffes of fociety. The plan he gives for the execution of his own fitem, has no particular merit. The mode he propoles to avoid the disclosure of the circumfaces of the contributors, is certainly inadequate; it confifts folely in abftaining from any investigation relating to then, unlef. there were appearances of grofs impofitions."

In the Appendix, a plan is recommended, arifing from this fyftem, for the establishing a national bank. The capital employed in every county, the writer affumes, will be thus known, and fuppofes the paper requifite to tranfact its bufinefs would be in proportion thereto; and

that

that it ought to be limited to that proportional fum: and, in confequence of this, he recommends that a banking company should be eftablished in each, connected with, and fubordinate to, the Bank of England; and that the land of the proprietors fhould be fecurity for the payment of the notes. Land is an improper fecurity for a Bank, and all fuch as have been founded on the credit thereof have failed.

ART. 51. Hints for a speedy Reduction of a large Proportion of the National Debt, and a gradual Decrease of Taxes. Addreffed to the Nation at large, and more particularly the public Creditors. 24 pp. 6d. / Weftley, No. 201, Strand. 1797.

The plan of the writer is neither more nor lefs than that the holders of the 31. 41. and 51. per cent. ftocks, fhould relinquish to the public one fixth, one eighth, and one tenth refpectively, of the amount of their capitals, and the perpetual intereft due thereon. Why the fum they are called upon to give up, fhould decrease as the rate of intereft increases, he would find himself much embarraffed to give an adequate reason.

He declines faying any thing of what is to be expected from the holders of terminating annuities; but to encourage the perpetual annuitants to come into this plan, he profeffes that a voluntary gift" (p. 17) of 10 millions, "to be raifed by certain taxes within the year," (p. 18) fhould be prefented to the Commiffioners for liquidating the debt. This he exhorts them to, from the example of the fpirit generated by the late revolution of France; which turned all its citizens into patriots, who were feen hurrying with eager fteps, each with his civic gift, to the altar of his country." The total amount of

all which, amounted to nearly 150,000l sterling.

When by these concurrent facrifices of the creditors and the public, and the increafe of the finking-fund, in confequence of its accelerated operation, it fhall amount to four millions yearly, he holds forth, as a further recommendation to his plan, an annual reduction of 50,000l. from the taxes! Pity us, right gentle reader, for the crudities we are condemned to labour through.

ART. 52. Confiitutional Strictures on particular Pofitions, advanced in the Speeches of the Right Hon. William Pitt, in the Debates which took place on the Union between Great Britain and Ireland, on the 23d and 31ft of January, 1799. By Willoughby, Earl of Abingdon. Svo. 26 pp. IS. Barnes. 1799.

The laft performance of the Earl of Abingdon which we had occafion to notice, was defigned for the political inftruction of Lady Loughborough; in the prefent, he undertakes to edify Mr. Pitf. The doctrine of Parliamentary Supremacy, as maintained by the Minitter, in his fpeech on an Union with Ireland, does not, it feems, accord with his Lordship's opinions on the British Conftitutio.. It is not in our province to decide upon queftions of this nature; but we conceive Mr. Pitt's doctrine will not foon be overturned by the Earl of Abingdon's arguments. Of argument, indeed, there is not

much in this pamphlet; for the noble author, after contradicting the Minifter's pofition, more fuo, gives us a letter, written in the year 1782, to himself, from the late Sir William Jones, faying nothing on this fubject, but acknowledging that he had received one of his Lordship's pamphlets for Dr. Franklyn; that he had tranfmitted it to the Doctor; that it had not reached Dr. F.; but that the aforefaid Doctor declared himfelf juft as well pleafed as if it had in which declaration, we have no doubt he was perfectly fincere. We have next the Earl's anfwer, which juft mentions his opinion upon this point; then an opinion of the late Earl of Chatham, respecting the American war; a copy of the Proteft in the Houfe of Lords, on the Regency Bill; with a fyllogifm to difprove the hereditary right to the Regency; and a few obfervations on the subject of an Union with Ireland. Upon the whole, fo far as we can guess at the noble author's opinion upon this topic, it is, that, although no perfon had any right to the Regency, the mode of enacting it by Parliament was wrong; and, although he warmly approves an Union with Ireland, the Legislatures of the twe kingdoms are not competent to decree it.

MILITARY.

ART. 53. The Light-Horfe Drill, intended for the Ufe of the Privates and Officers of the Volunteer Corps of Great Britain. Parts I and II, (with Plates.) 75. each. Egerton.

Books published in numbers, or in detached parts, do not come within the fcope of our infpection till they are completed, or to fpeak technically on the prefent fubject, we do not review troops or companies, but entire regiments. This has been the cause of our delaying fo long to notice the prefent work, which we hoped would not have concluded in fo fmall a compafs. Had we given it precedence equal to its merits, it would have been one of the earlier fubjects of our military reviews. For we have never met with a work better adapted to the inftruction of thofe for whom it is defigned, more methodically arranged, more accurately executed in point of diagrams, or more scientifically, and, at the fame time, clearly digefted. With the first rudiments of infantry the prefs has been inundated, but the cavalry has been left to find its way in the dark, or to derive its guidance from the analogy of the other fervice, till it is fufficiently qualified for the regulations of General Dundas, which are calculated for the use of those to whom the rudiments of the exercife are familiar. This," the author fays, is the cafe with the officers of the regular cavalry, with refpect to the privates, the drill is, both from their habits of life, and their perfect leifure, the readict mode of inftruction. It is different in the volunteer corps. In thefe, both the officers and privates have, in general, the whole exercife to learn. They do not of courfe give up their whole time to the practice of arms. They have other occupations which must be attended to, and it is of great confequence to them, that no more time than is abfolutely neceffary fhould be fpent in the drill. At the fame time, as they are in general, gentlemen, or at leaft men of education,

education, they are of course able to take the aid which books afford. In this view of the fubject the following pages have been written. They are intended as a drill, and to leave off, where the “ Cavalry Regulations begin to the study of which they may be confidered as an Introduction."

We mutt recommend the obfervations on horfemanfhip, which oc cur incidentally in this publication, to all perfons engaged in military equitation, and especially to thofe corps of volunteers, who hold it as a maxim, that every man hould place himself on his horse, in whatever pofition is moft eafy and pleafant to himself.

The obfervations on the word " Attention," we moft fericully recommend to every man in the fervice, who thinks he owes a duty for the pay he receives.

ART. 54. Review of a Battalion of Infantry, including the Eighteen Manoeuvres, illuftrated by a Series of engraved Diagrams, to which are added, the Words of Command, with an accurate Defcription of each Manoeuvre, explaining the Duty and afcertaining the Situation of the Officers through the various Movements of the Corps; forming an easy Introduction to this Part of the Syftem of British Military Difcipline. Benfley. 1799.

From the fon of an artift fo eminently diftinguished in his profeffion as Mr. Smirke, we should have been much difappointed, if we had received a book unadorned with peculiar graces of types and engraving; but we with pleafure acknowledge, that the young author, in the elegance of his book, both as to paper and printing, and in the neatnels of his diagrams, has excelled all his rivals in this line. We do not mean to infinuate that he is inferior to any in correctness, but this is a merit which we cannot detract from any of the authors who have published treat:fes illuftrative of the fyftem of General Dundas, and where all have reached perfection, it would be as invidious as unjuft, to give a preference. In clearnefs of explanation, and in appropriation of language, we willingly acknowledge him to be inferior to none, and fuperior to moft of the authors to whom we allude, We truft, however, the author will not think us captious in remarking, that his diagrams do not correfpond with the title of his book. They do not exhibit the Review of a Battalion of Infantry, but of a corps confifting of fix companies only, unaccompanied by non-commiffioned or Serre-file officers, whofe places it is of the most effential utility to mark, The regulated ftrength of a battalion confifts of eight companies (though fome provifional corps may deviate from this rule) together with two flank companies, which may be occafionally detached. The whole of General Dundas's Regulations, and all his Diagrams, are conftructed for a body divided into this number of parts; and it is by no means true, that by fixing on fix companies instead of eight or ten, the explanation and plates became more fingle, and one fufficient for the exhibition of every movement. Had the author published his book. expr fsly for the ufe of a corps confitting of fix companies, we think his prefent form would have been the molt proper, but as it is profeffed to be founded strictly on the Syftem of General Dundas, we could have