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are sacrificed by their parents to Gunga. Men and women drown themselves in the Ganges, in the places reputed holy. They devote themselves to death by falling under the wheels of the machine which carries their gods. Widows are burned and buried alive with their deceased husbands. And it was calculated, by the late learned Mr. William Chambers, that the widows who perish by this self-devotedness in the northern provinces of Hindostan alone, are not less than 10,000 annually. App. p. 95, 96, 97, 98.-This shews, in the strongest point of view, of what infinite importance it is to communicate the light of the Gospel to heathen nations, as it is the only effectual means of extirpating the savage customs to which they are all more or less addicted, especially that of human sacrifices. Christianity has already annihilated this horrible practice wherever it has been introduced. Does it not then become the British Government, is it not the duty of a Christian kingdom, to impart to their pagan subjects in India, the blessings of the Gospel, which can alone completely civilize and humanize them, and which the above-mentioned Memoir shews to be perfectly practicable, if a suflicient Ecclesiastical Establishment is allowed to that country?

The third Section is allotted to the proofs that these benevolent improvements are consequences of Christianity; and not of Philosophy, whether antient or modern. Rousseau has well said, " Philosophy can effect no good, which Religion cannot effect still better but Religion car accomplish much, which is beyond the power of Philosophy." This confession does more honour to that writer, than many others with which he obliged the public. And, perhaps, a service of no trivial nature might be rendered to our Holy Religion, if the confessions of its adversaries were combined, and properly introduced to the world. A very strong body of evidence, in proof of the depravity of ancient times, and of the ameliorating consequences of Christianity, might be selected from different parts of the writings even of infidels, though we must admit that the undertaking would be attended with many a painful trial of patience, as well literary as moral. A few of these selections are hinted at by his Lordship; the extent of whose treatise did not allow him to enlarge this part of his plan. They acknowledge, that the " pure and "nuine influence of Christianity, may be "traced in its beneficial, though imperfect "effects, on the barbarian proselytes of the "north;" and that on the fall of the Roman empire, it evidently mollified the fero

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cious temper of the conquerors.-[Decline o the Roman Empire, v. iii. p. 633.]

They acknowledge, that Constantine acted the part of a sound politician, in affording Christianity protection and support; because it not only tended to give firmness and solidity to his empire, but also to soften the fcrocity of the armies, and to reform the licentiousness of the provinces; and by infusing a spirit of moderation and submission to government, to extinguish those principles of avarice and ambition, of injustice and violence, by which so many factions were formed, and the peace of the empire so often and so fatally broken.-[Bolingbroke, v. iv. p. 433.]

They acknowledge, in still more pointed and decisive terms, that no Religion ever appeared in the world, whose natural tendency was so much directed to promote the peace and happiness of mankind.-[Bolingbroke.]

They acknowledge, in fine, that these changes are not owing to the cultivation of letters, because, wherever they flourished the most, humanity was not the most regarded; but that from the Gospel numberless acts of mercy and kindness take their rise.-[Rousseau, Emile, t. iii. l. 4. 12mo.]

An Appendix, containing notes and further illustrations, concludes the work.

In communicating this tract to the public, the Bishop of London has conferred a favour on the rising generation, especially; and has done a service to Christianity, in which we trust he will have ample occasion to rejoice.

We do not mean to say, that a larger, and perhaps a more complete treatise on the subject might not have been written: but we presume that his lordship's intention was to present a succinet compendium for the use of those who would be startled at a bulky volume. In this he has succeeded. Men of learning may examine for themselves: they can be at no loss for facts strongly corroborating the principles and arguments of a work like the present, and authorizing language_much has thought proper to adopt. But, in the more severe than the Right Rev. Prelate

mean time, what becomes of that numerous class of readers whose opportunities are not equal to extensive investigation? When facts are set before them, they can reason, and they can receive conviction as well as others but they neither know whence to procure the documents necessary in such enquiries, nor does their leisure afford the time required by such researches. To persons of this description we heartily recommend the perusal of this excellent performance.

A Brief Examination into the Increase of the Revenue, Commerce, and Navigation, of Great-Britain, during the Adminstration of the Rt. Hon. William Pitt; with Allusions to some of the principal Events which occurred in that Period, and a Sketch of Mr. Pitt's Character, by the Right Hon. George Rose, M. P.-Octavo, pp. 109. With several Tables, Price 5s.-London, Hatchard, 1806.

THIS pamphlet, at the present time, may be considered as a kind of monumental commemoration of the late Mr. Pitt: and such is the acknowledged intention of its author. It comprizes principally a republication of two works under similar titles, the first of which appeared in the year 1792, the second in 1799: but it brings down some of the comparative tables to a date considerably lower.

As a life of Mr. Pitt is preparing for the public eye, we refer to a subsequent opportunity those remarks which might otherwise be suggested on the sentiments of veneration expressed by Mr. Rose for his late illustrious friend. He considers himself as called on " to do justice to that great and virtuous statesman, whose unrivalled qualities, both in private and in public life, will ever be in my recollection,

Dum memor ipse mei, dum spiritus hos regit artus.”

That such an intention is laudable, cannot justly be denied; and now when that animated and vigorous minister is no more, his bitterest enemy may admit without reluctance, that he possessed unquestionable ability, however the spirit of party may continue to impugn the decisions of his political judgment.

Our intention at this time, is, not to introduce even the most remote allusion to party or party-connections, but simply to avail ourselves, for the benefit of our readers, of the information contained in the tract before us. It is of importance to every Briton to be acquainted with the comparative strength and state of his country, at those periods, the most distant of which may be considered as still recent, to which Mr. Rose has directed his attention. The statements referring to the latest of these periods cannot yet have been familiar to the public. We presume therefore, that in assisting their circulation, we promote the intention of their author; VOL. I. [Lit, Pan. Oct. 1806.]

and we rely with implicit confidence on their character and correctness, because, they purport to be taken generally, from public documents of the highest authority; and because, Mr. R. pledges his honour as a gentleman, by giving them to the work under his own name, as their compiler.

We remember to have perused the former publications alluded to, on their first appearance, with great attention and satisfaction. In that of 1792, a comparison was drawn between the state of our revenue at that period, and in 1783. In that of 1799, the comparison was brought down proportionately lower; and in the present pamphlet, the progress is continued to the latest returns presented to parlia

ment.

We would for a moment, recal to the attention of, our readers, the most prominent instances of Mr. Pitt's financial arrangements; such as, providing for the deficiencies of the then actual revenue, besides funding that immense debt, which he found floating, at his entrance into office. It is thus stated by our author, (in a note p. 9), "The interest of the debt contracted in the American war, and funded at the end of it, was £4,804,000. The increase of revenue, in the year ending Christmas 1784, (nine months after the peace) was £1,755,000 above the year 1774; which left a deficiency of £3,108,000. The floating debt, at the end of the war, was £27,000,000 exclusive of loyalists' debentures."

Besides this, the appropriation, in 1786, of the annual million to the extinction of the national debt, which has ever since been uninterruptedly continued; the addition of one per cent. to capital borrowed, for the purpose of instantly beginning to redeem a certain portion of the principal: the consolidation of the customs; and a distinction established between those statements which shew the produce of the old taxes, and that revenue which is derived from later imposts. Some may think this latter article misplaced among important arrangements; but, in fact, it assists essentially in removing that veil of obse1rity under which the public accounts of this kingdom had long been involved; and by giving publicity to our financial situation, it promotes the confidence of the nation, and thereby the security of the

state.

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pages some of the important information they contain, at the same time, observing, that whoever feels himself interested in the subject, as who does not? will find in the work itself many financial observations intermingled with general remarks, which will amply repay his attention.

By way of specimen we insert the following

In contemplating the amount of the public revenue, there is something more than the mere consideration of the sum paid into the Exchequer. The revenue is not only the produce, but, in a certain degree, the criterion of national wealth; especially, as much of it is raised on articles not of necessity but of convenience, and even luxury; which shews, in a most satisfactory manner, as well what the people enjoy as what they contribute. On examination it will be found, that the increase of late years has arisen as much upon such articles as on any others of which the revenue is composed.

It is a principle of taxation, equally permanent and politic, to spare, as far as is consistent with the productiveness of the taxes to be imposed, the great body of the people; those inferior ranks from whose labour and industry the wealth of the country is chiefly derived. pp. 35, 36.

It appears by the accompt laid before Parliament in 1804, that the charge incurred to 1803, inclusive, was £13,998,000, and the actual produce of the new taxes, in the year to January 1804, was £15,433,000, affording a surplus of £1,435,000 of income beyond the charge; a very large proportion of the latter was for the Sinking Fund, to redeem the debt incurred in each year.

In 1802, the latest year for which the produce of the taxes imposed before 1793 can be ascertained, the produce of the old taxes was - - £15,433,000 Estimate of the committee in 1791, on an average of three years

Surplus of the taxes pp. 18, 19.

13,472,000

£1,961,000

The old taxes, existing previous to the war, have produced, annually, on the average of the seven years to 1803, more than on the average of seven years of peace preceding, notwithstanding the imposition of new taxes to an immense amount since that period, £1,484,000.

The imports into Great Britian have, on a similar average, during the last seven years, exceeded those in the former period, annually, to the amount of £12,090,000.

The British manufactures exported have, on a simil. average, during the last seven years, exce ded those in the former period, annually, £11,296,000.

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As the attention of the public is, with the utmost propriety, more than ever it was, directed to the investigation of our national finances, and as much anxiety has been entertained respecting their true condition, we trust that our insertion of the foregoing statements, will be acceptable to our countrymen. The subject will repeatedly come under future observation. For the present, we dismiss it with our thanks to the right honourable author for his labours and our hopes that those who are adepts in our financial learning, will think it not unwise, or unbecoming to favour the public with such information, as, besides being entitled to confidence in the points of correctness and authenticity, may properly accompany and direct those reasonable expectations (we do not say those insatiable wishes) which every honest-hearted Briton is induced to indulge in behalf of his country.

* The latest period to which these accounts obtained.

Du Change, du Cours des Effets Publics, &c. Of Exchange, the Variations in Value of Public Securities, and the Interest of Money, considered in its Reference to the Welfare of the State, &c. By D. V. Ramel, 8vo. pp. 188. Paris, 1806.-Imported by Dulau and Co.-Price 6s.

THIS work appears to be the production of a man of understanding and business. Those who have never before considered the subject on which it treats, may receive useful instruction from it but, being calculated for France, and especially for Paris, very little of the main subject of the performance could be interesting to our readers. The author recommends to French bankers and agents, a new mode of estimating the course of Exchange; we shall content ourselves with referring the effects of this variation to the consideration of our English bankers, when they have direct intercourse with those who may have adopted it.

But, as the political considerations interwoven with these calculations of our author appear to be founded on good authority, to be composed with very great caution not to reveal too much, while, nevertheless, they describe a state of things in France, which is very proper to be known in Britain; we translate a few pages selected from different parts of the work.

Government cannot continue its activity without incurring expenses; expenses cannot be paid without returns to the public treasury; returns cannot be expected without imposts; it is useless to combat the chimerical system of taxes paid in kind; imposts cannot be gathered without a circulating medium ; it is, therefore, the interest of Government that this circulation should exist and should be maintained. Nations which work no mines, cannot, in the natural state of things, procure the precious metals of which currency is made, unless the balance of commerce be in their favour. It is often said, that ceteris paribus the richest nation becomes the strongest ; and that when those nations which extract gold and silver from the bowels of the earth, may have, at length, attained this distinction, others contest their superiority, and by industry deprive them of it.

The quantity of coin in circulation constantly increasing, every day should augment the favourable balance of trade; because, in its comparative estimate, it is unfavourable to that nation which continues stationary, while its neighbours are increasing their wealth Accordingly, we may observe that if France,

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