people of low circumstances, especially in that district of the parish, which lies in the narroweft part of the valley; but these feem chiefly owing to poor living, and bad accommodation during the winter feason, and perhaps to the dampnefs of the preceding months.

Manufactures. It was before mentioned, that there are neither towns nor villages in the parish, but that the inhabi tants live in detached houses: manufactures, therefore, cannot well exift in this district. The dearnefs of fuel is another obftacle: Peats are bad, fcarce, and confequently dear; and coals are either carted twenty-four miles land carriage, or brought from England by water. Thefe laft would be moderately cheap, were it not for the high duties laid on them, which are as fatal to the improvement of this, as they are to many other parts of Scotland; nor can this part of the country ever greatly improve, until thefe duties be abolished.

To be concluded in our next.

IN

Intelligence respecting Arts, Literature, &c.

no one department, has Britain made more remarkable advances of late, than in what regards mechanical inventions, as applied to useful arts. Mr. Arkwright's contrivance for fpinning cotton, has been attended with fuch happy effects, as to have opened the eyes of mankind to the benefits that may be derived from inventions of this fort. It is now clearly demonftrated, that by means of machinery, yarn can not only be spun much cheaper than by hand, but also it can be made of a much better quality. In confequence of this invention, muflins have already been made of a quality equally fine as any that can be brought from India, that can be fold as cheap as Indian goods of the fame quality; fo that we want only the fine cotton wool in abundance, at a low price, to outrival the inhabitants of Afia in this their favourite manufacture.

It is furprifing that mannfacturers fhould have been so backward in applying this machinery to the fpinning of woollen yarn. This however is now coming into practice.

One machine of this fort is already established in the weft of Scotland for fpinning wool, and others will foon follow the example. One only objection we can conceive to lie against the spinning of wool for the manufacture of cloth by machinery, viz. that it is more eafy to make yarn thus, that is much twisted, than fuch as is of a more loose contexture: a quality much to be prized in all woollen goods that are to be fubjected to the operation of fulling. This inconvenience however may be eafily got over by a very fimple mechanical contrivance, which we fhall defcribe in fome number of this work, as foon as a plate for illuftrating it can be got ready. By this very fimple machine, any kind of yarn may be untwisted, during the operation of reeling, to any degree that fhall be thought neceffary for the purpose required.

Machines, upon the fame principle with thofe abovenamed, though fomewhat different in the mode of applying it, have alfo been adopted for the spinning of linen yarn. The firft of thefe that we have heard of was erected near Darlington in England; one machine of the fame fort is just finished in the neighbourhood of Dundee, in Scotland, with fome effential improvements, by means of which the work is performed in a much better method than formerly. To encourage the exertions of ingenuity, the Honourable Board for encouragement of manufactures, &c. in Scotland, have conferred, we hear, a premium of three hundred pounds on the inventer of these improvements.

Another machine of the fame kind is now erecting, and nearly finished, on the water of Leven in Fife; so that we hope to fee the benefits of these two improvements foon extended to other places.

Intelligence from Germany.

AMONG other articles of intelligence lately received from Germany by the Editor, he is informed that the discovery respecting metals announced in the firft number ofthis work, was made nearly at the fame time by two different perfons, viz. in Hungary, by a profeffor of chemistry named Ruprecht, and alfo by a learned Neapolitan, whofe name has not been

1

mentioned. The refult was nearly the fame in both cafes, as already mentioned. The experiments have been repeated by Mr. Weftrumb, and others, and found to fucceed. Of this discovery a fuller account shall be communicated, when the printed work containing this article fhall arrive, which is expected.

Helmflaadt Review.

A NEW literary review was to commence on the 3d of January laft at Helmftaadt, to be published by M. Steckeifen, bookfeller there, which, from the profpectus of it, promifes to be a valuable acquifition to the republic of letters. It is to be written in the German language, and is to be conducted by a fociety of eminent men, chiefly profeffors in that univerfity. It will confift of two half fheets, to be published weekly; to which will be added monthly one fheet more, which is to be appropriated to literary news, fhort accounts of academical, and other writings that may occur; details of new discoveries, &c.

The work itself will contain an impartial review of fuch newpublications,refpecting fcience and useful improvements, as fhall be deemed deferving of notice. But no notice will be taken of thofe of mere amufement. The price three Rixdollars a year.

Le Correfpondent Politique et Anecdotique.

THIS is another new publication, a profpectus of which has been received. It is to be publifhed at Duffeldorff. This is a new newspaper, in a folio form, written in the French language, and by the announce, it seems to be put upon a respectable footing.

THE BEE,

OR

LITERARY WEEKLY INTELLIGENCER,

FOR

WEDNESDAY, MARCH 2, 1791.

To the Editor of the Bee.

SIR, THE inclofed obfervations were written fome years ago, at the request of a gentleman diftinguished for his patriotic exertions in parliament. If you think they will throw any new light on this interefting fubject, Í shall be glad to fee them obtain a place in your useful miscellany. S. I.

Conjectures on Taxation.

TAXES may be confidered as a compofition in lieu of perfonal fervice, paid to the ftate for the fupport and equipment of those who are conftantly employed in the fervice of the public.

It has been alleged, that certain impofts are paid by particular orders of the people, without affecting the other claffes of the community.

When we reflect, however, on the dependence the different ranks of the people have upon each other, we can hardly conceive how one clafs can be affected, without affecting all the other claffes.

VOL. I.

Sf

We ought not to confound the advance, with the ultimate payment of the taxes; the one is obvious, the other may elude our observation.

When the circumftances of a nation are profperous, it is probable, that every additional tax is ultimately paid, by an increased produce of the labour of the induftrious clafs of citizens.

If an additional tax is impofed, in confequence of an addition made to the number of the fervants of the public; fuch addition may diminish the number of productive labourers; but the diminished number of labourers, may be able to produce as much as the undiminished did. Or if an additional tax be imposed, in consequence of a more ample provifion made for the fervants of the ftate, the productive labourers may be able to increase the produce of the labour, as much as the increased provifion made to the fervants of the state,

amounts to.

Such increase in the produce of labour, is not neceffarily the refult of an increafed exertion in industry.— As the different branches of industry are improved, the fame actual exertion produces more than before fuch improvement took place.

During the progreffive ftate of a nation therefore, taxes may be fometimes increafed, without much affecting the great body of the people.

Hencetaxes with regard to the nation in general, when they are impofed in confequence of increafing the fervants of the ftate, may in a certain degree be nominal only; for if fuch addition is made from the idle and diffipated, fuch of these as have no fund, from which to defray their expences, are perhaps no greater tax upon the public when ferving the ftate, than they were be

fore.

Taxes being advanced in money, if the value of money diminishes, additional taxes must be impofed; and if fuch additional taxes are only equivalent to the fall