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for his arguments, though happily for his country, few, if any, of the evils predicted from the measure he reprobates, have yet occurred, although it has for fome time been under trial. It appears by this Speech, that Sir J. S. highly approves of the Funding Syftem; but he fays nothing to prove, that it might be carried on to an unlimited extent. He recommends, that "if it is at all to be abandoned," the whole of the fupplies fhould be raised within the year, yet he has not proved that, in fuch a cafe, the monied men would as readily lend to individuals as they now do to government. The Hon. Baronet next endeavours to fhow, that a late rife in the Funds (which, from April to December, 1798, amounted to 6 per cent.) was to be afcribed to other causes than the operation of the new fyftem, and that, at all events, it had not been fo confiderable as to influence Parliament to adopt the measure in queftion. Here too it muft ftrike every obferver, that the fubsequent state of things by no means corroborates the Hon. Gentleman's arguments; fince, between the period at which this Speech was delivered and the prefent, a further very confiderable rife in the Funds has taken place; and although this may, in part, have arifen from fome favourable public events, there are few, who judge impartially, that will not afcribe a part of this increafe to the meafure in queftion.

It is next propofed in this Speech, that the extraordinary contribution required fhould be raised by blending the Tax on Income with a Tax on Capital; namely, that every man fhould pay, inftead of 10 per cent. on his income, one half per cent. on his capital, and 5 per cent. on his income; " by which, perfons who had no capital would be greatly relieved, and thofe who are poffeffed of confiderable property would pay more in proportion to their opulence, than under the fyftem now propofed." It muft, we think, ftrike every confiderate perfon, that this fuggeftion, equitable as it may appear, prefents an increafe of difficulties. Yet it is not impoffible but that fome fimilar plan may, when matured by experience, be rendered effectual. The Hon. Baronet then goes through the objections to a taxation of income, as applied to landed, to commercial, and to profeffional incomes; on which we will only remark, that fome of thefe objections were afterwards obviated in the bill itfelf, and fome do not appear to have occurred in the execu→ tion of it. Answers to most of them may indeed be collected from the judicious Speech of Lord Auckland on the fame fubject*. But when, in the midst of the Hon. Baronet's Philippic on the Income Tax, we met with a complaint of the little encouragement given by the Minister to the Board of Agriculture, we could hardly help exclaiming "hinc ille lacrymæ!" We believe that useful inftitution has received, if not as rapid an encouragement as could fatisfy a fond parent, yet as much as, in the prefent crisis of public affairs, could reasonably be expected.

See Brit. Crit. vol. xiii. p. 367.

Hh

BRIT. CRIT. VOL. XIV, OCT. 1799.

ART.

ART. 36. The Beauties of the Right Hon. Edmund Burke, selected from the Writings, &c. of that extraordinary Man, alphabetically arranged; to which is prefixed, A Sketch of the Life, with fome Original Anecdotes of Mr. Burke. In Two Volumes. Svo. 499 PP. Welt. 1798. We are not very fond of publications of this kind, which have multiplied to excefs in the prefent age, when the love of indolence bears at least an equal proportion to the defire of kowledge. But, though we agree with the excellent Mrs. More, that the beauty-mongers (as the calls them) are had inftructors for our youth, we will not deny that they may fometimes afford agreeable amufement to those who wish to retrace, without much expence of time, the fources of their knowledge or their pleafare. With this view we have reperufed thefe paflages more minutely than perhaps was neceffary to pronounce on the merits of the compiler; who appears to have employed a proper diligence, and fufficient tafte and judgment, in the felection. Partial extracts, by which the chain of reafoning muft unavoidably be broken, in general do more injuftice to a political fpeaker and writer, like Mr. Burke, than to the works of a mere moralift; from which it is eafier to felect detached aphorifms and remarks. Yet the genius of Burke overcomes this difadvantage; and his wonderful power of adorning every fubject ftrikingly appears in this compilation. The paffages are arranged alphabetically, and extracted from all the Speeches and Tracts of which Mr. Burke is known to have been the author. Prefixed is a long account of his life, containing fome anecdotes not generally known; and though rather a compilation of memoirs than a regular and well-digefted piece of biography, it is not unentertaining. We will not difcufs its literary merits, as the author modeftly apologizes for it as a first attempt: but we cannot fuffer to pafs without reprehenfion, the grofs partiality which is manifeft throughout his whole account of the difpute which arofe between Mr. Burke and Mr. Fox, refpecting the Revolution in France. Difcerning, at a very early period, the fallacy of their principles, and forefeeing the confequence of their actions, Mr. Burke naturally felt an earneft zeal to expose them; nor is it at all furprifing, that the avowed partiality of his friend to those principles, his extenuation of all the enormities, and his panegyric on the general scheme of that revolution, should have raised indignation in a nind warm in its feelings, and affured of its conviction. We must therefore ftrongly reprobate the manner in which this difpute is related, and indeed moft of the remarks on Mr. Burke's political conduct from the period in queftion; which are grofs mifreprefentations, couched in very farcaftic language. In other refpects, this compilation is as creditable to the perfons concerned as moft publications of the

fame nature.

ART. 37. Three Letters to a Noble Lord, on the projected Legislative Union of Great Britain and Ireland. By a Nobleman. 8vo. 60 pp. 2s. Wright. 1799.

We know not to what Nobleman thefe Letters are to be afcribed; but they evince, in our opinion, a candid and enlarged mind, confider

able

able talents, and an intimate local knowledge of Ireland. The writer confiders the queftion of an Union in three points of view: its influence on the Legislation, on the Commerce and Finances, and on the Reli gion and Morals of the Country. On each of these topics his remarks are judicious, and his arguments forcible. In difcuffing the firft, he avows the opinion, that the independence which has been fo much the boaft of his countrymen, fo far from being to Ireland " the fource of her intereft or her glory, has been the fource of all the miferies the has fuffered." He proves this at large, from the confideration that her legiflature, which ought to poffefs univerfal confidence, is regarded by her with jealoufy and distrust that the "refufes obedience to the laws, waftes her blood and vigour in internal war, and courts the aid' of an ambitious foe, to enable her to throw off the yoke of that govern-" ment, which the now confiders as oppreffive." He explains the caufe of this diftruft, which, he thinks, can only be removed by an Union, and then refutes the feveral arguments by which that meafure is opp fed. We think him particularly fuccefsful in anfwering the objection, fo often made, or rather affumed, in the fpeeches and pamphlets of antiunionists, that the Irish Members (in the propofed general or imperial Parliament) would be out-voted by the English and Scotch. The fecond Letter difcuffes the probable effect of an Union on the Commerce and Finances of Ireland. In this part the natural advantages of that kingdom for commerce are well defcribed, as they apply to the four provinces into which she is divided; the benefits each would probably derive from an Union are diftinctly pointed out; and the oppofition of feveral places and bodies of men to that important measure, clearly accounted for. It would be doing injuftice to the noble author, were we to attempt abridging these details; but one fact it is very material to ftate; he declares himself to be convinced, from a variety of information," that a great majority of the lower orders are most decidedly in favour of an Union, confidering it as the only means of refcuing them from their prefent degraded, miferable state." The influence of an Union on Religion and Morals, occupies the third and laft Letter. Here too the ftate of each province is defcribed as applied to the fubject in queftion. In thofe where the Roman Catholic religion moft prevails, he thinks, if manufactures and commerce were introduced and carried to that extent, which, from their natural advantages they might be, the Catholic religion would, in a great meafure, lofe its afcendancy, the difcuffion of the queftion of emancipation become unneceffary, and religious diftinctions vanish. At all events, he is of opinion, that" an Union alone would enable Great Britain to do away the political incapacities of the Catholics with fafety to herfelf, by making the intereft of Ireland infeparable from her own." On the fubject of Tithes in Ireland, he is far from agreeing with thofe who demand their total abolition; but he thinks" they should be amended, more particularly as to the manner of collecting them." We are forry that our limits will not permit us to give thefe Letters more in detail; as they contain much that deferves the attention even of those who have perufed all the former able publications on this im portant fubject,

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ART. 38. Tefts of the National Wealth and Finances of Great-Britain, in December, 1798. 8vo. 47 PP. 1s. 6d. White. 1799.

In the outlet of this little tract, the writer profeffes that he is "no dependant on Minifters, belongs to no public office, has been taught no lefon, has imbibed no prejudice from the conversation of minifterial focieties, but has fought in folitude, by patient inveftigation, the refult of what he is about to communicate." From the air of fincerity which this declaration breathes, the freedom with which the writer expreffes his diffent from one important measure, and indeed the general ftyle of his work, we are inclined to give full credit to this declaration, and are pleased to fee that the fentiments of a retired and independent man, judging only from public documents, are fuch as muft gratify the hopes of the moft fanguine well-wifhers to the caufe of our country. Admitting that the expences of the prefent war have been beyond all example, he ftates the only queftion to be, what proportion the debt bears to the advantages gained, and to the comparative riches of the nation? The former part of this question he does not profess to dif cufs, but intimates his perfuafion, that the advantages gained are "no lefs than the falvation of the country:" on the latter, he produces what he justly calls " undeniable proofs."

Thefe are, a statement of the deficiency at the end of the American war, in the produce of taxes impofed to pay the intereft of the new debt, or debt incurred in that war (which deficiency amounted to 3,108.7411.); an eftimate of the annual charge for the permanent debt contracted during the prefent war (including the fupplies for 1799) which annual charge, he thinks, cannot be less than 8,250,000l.; and ftatcments to fhow in what manner this charge has hitherto been paid. These statements most strikingly exhibit the increased opulence and refources of the country, fince it appears that the produce of the perma nent taxes, which in 1787 amounted only to 12,389,5551. 15. 14d. had in 1792 increased to 14,132,cool.; and, by the accounts of the produce of the old and new duties for each year fince that period, it appears that on the 5th of April, 1798, they together produced 18.570,4861. 19s. 7d. and (including thofe of 1797) are likely in future to produce more than twenty millions. Adding to this fum the fubfequent taxes, the writer eftimates the future amount at more than twenty millions above the produce of 1787.

The fagacious and perfpicuous writer (for fo we think he will be found on examination) highly extols the meafures adopted by the Minifter, in order to terminate the ruinous fyftem of funding, and thinks it even practicable to raife within the year a fum as large as the exigen cies of government may require. He however difapproves of the plan for redeeming the land-tax, thinking that the greater part of the landholders will not be able to make the purchafe; that, in failure of them, there is no fufficient inducement to the monied intereft to buy it, and if they did fo, no benefit would accrue to the public. Experience will foon decide on these objections, which in a Letter to Mr. Pitt fubjoined, the author himfelf fuggefts a plan for removing. A tale of the tithes, however, is ftrongly recommended by him, upon which we fhall not now repeat our opinion. On the whole; we confider

this tract as the production of a well-informed and public-fpirited writer.

ART. 39. Pro Patria. Gold for the Increase of voluntary Contribu tions. In English, French, and German. By Obadiah Prim, One of the People called Quakers. First Part 2s. 6d. Second Part 35. 6d. Robinfons.

1798.

It is not eafy to give a general character of this fingular publication, which, upon the whole, appears to be well intended; but, though it has fome juft and spirited obfervations on the conduct of the French Republic towards the reft of Europe, is frequently quaint in its language, trite in its remarks, and declamatory in its ftyle. It is indeed fo prolix, that not all the author's affectation of uncommon expreffions, could preferve us from wearinefs in the perufal. Yet there are paffages worthy of attention; efpecially the juftification and praife of Great Britain, as a commercial people (in anfwer to a publication, entitled An Address to the Congrefs at Raitadt, by a Statefman) in p. 21, &c. of Part the Firft; and the reafonings refpecting the boundaries between ftates, in the Addrefs to Bonaparte, in p. 1o, &c. of Part Second. To the extravagant compliments paid to that General (though mixed with severe reproofs) we cannot affent; for, in our opinion, even the early part of his career exhibited proofs of that cruelty and perfidy, which this writer juftly afcribes to his later acts. There are alfo Addrefles to the Sovereigns and People of Europe, and a Lift of the Crimes of the French, contrafted with their pretended virtues. The , character, as well as the name, of a Quaker, is, we conceive, affumed in this work; which, from the general complexion of the ftyle, feeins to have been a tranflation from the French or German, by fome perfon not thoroughly verfed in the English language,

LAW.

ART. 40. The Lord Thanet's Cafe confidered, as to the Question whether the Judgment be Specific or Arbitrary. Together with the fulleft Reports of the Cafes on the Subject. By William Firth, of Lincoln's-Inn, Efq. Barrifter at Law. 60 pp. Butterworth. 1799,

15.

Mr. Firth, after giving a copy of the information, and transcribing all the cafes upon the fubject, contends that the punishment cannot be fpecific, ift, because the word "ftrike" is indifpenfable to the creation of the offence, and is not in the information; 2d, that the words coram domino rege are alfo effential for the fame purpose, and are likewife omit red; and, laftly, because the operative words, "beat, bruife, wound, and ill-treat," do not meet the force and meaning of the word "ftrike." This laft is moft properly a branch of the first point, and we fear that fuch an attempt to prove, that a man who beats another cannot be faid to frike him, may give rife to fome unlucky witticifms upon the practitioners of the law. It is fair, however, that the world fhould know how the author demonftrates it. "I contend that the word bear' is merely a collective term, because it never properly can be made ufe of to express a single ftroke: it is a kind of plural to the word⚫ ftrike,' and mat of confequence fignify and comprehend at least a repetition of the

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