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people of low circumstances, especially in that district of the parish, which lies in the narı owest part of the valley; but these seem chiefly owing to poor living, and bad accommodation during the winter season, and perhaps to the dampness of the preceding months.

Manufaâures. 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 exist in this district. The dearness of fuel is'another obstacle: Peats are bad, scarce, and consequently dear; and coats are either carted twenty-four miles land carriage, or brought from England by water. These last would be moderately cheap, were it not for the nigh duties laid on khem, 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 these duties be abolished.

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Intelligence respecting Arts, Literature, &c. ? in 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 spinning cotton, has been attended with such 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 demonstrated, 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 consequence of this invention, mullins have already been made of a quality equally fine as any that can be brought from India, that can be sold as cheap as Indian goods of the same quality ; so that we want only the fine cotton wool in abundance, at a low price, to outrival the inhabitants of Asia in this their favourite manufacture. ,

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

One machine of this fort is already established in the west of Scotland for spinning wool, and others will soon follow the example.. One only objection we can conceive to lie against the spinning of wool for the manufacture of cloth by inachinery, viz. that it is more easy 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 subjected to the operation of fulling. This inconvenience however may be easily got over by a very simple mechanical contrivance, which we shall describe in some number of this work, as soon as a plate for illufTrating it can be got ready. By this very simple machine, any kind of yarn may be unt wisted, during the operation of reeling, to any degree that shall be thought necessary for the purpose required..

Machines, upon the fame principle with those abovenam. ed, though somewhat different in the mode of applying it, have also been adopted for the spinning of linen yarn. The first of these 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, withi fome essential 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 same kind is now erecting, and nearly finished, on the water of Leven in Fife; so that we hope to see the benefits of these two improvements soon 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 first numberofthis work, was made nearly at the same time by two different persons, viz. in Hungary, by a professor of chemistry named Ruprecht, and also by a learned Neapolitan, whose name has not been

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

Helmfiaadt Revieze. A NĚw literary review was to commence on the 3d of January last at Helmstaadt, to be published by M. Šleckeisen, bookseller there, which, from the prospectus of it; promises to be a valuable acquisition to the republic of letters. It is to be written in the German language, and is to be conducted by a society of eminent men, chiefly professors in that university. It will consist of two half sheets, to be published weekly; to which will be added monthly one sheet more, which is to be appropriated to literary news, short accounts of academical, and other writings that may occur ; details of new discoveries, &c.

The work itself will contain an impartial review of such new publications,respecting scienceand usefulimprovements, as fhall be deemed deserving of notice. But no notice will be taken of those of mere amusement. The price three Rixdollars a year.

Le Correspondent Politique et Anecdotique.

This is another new publication, a prospectus of which has been received. It is to be published 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.

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To the Editor of the Bee. Sir; The inclosed observations were written some years ago, at the request of a gentleman distinguished for his patriotic exertions in parliament. If you think they will throw any new light on this interesting subject, I shall be glad to see them obtain a place in your useful mis. cellany:

$. I.

Conjectures on Taxation. Taxes may be considered as a composition in lieu of personal service, paid to the state for the support and equipment of those who are constantly employed in the service of the public.

It has been alleged, that certain impofts are paid by particular orders of the people, without affecting the other classes 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 class can be affected, without affecting all the other claffes. VOL. I.


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

When the circumstances of a nation are profperous, it is probable, that every additional tax is ultimately paid, by an increased produce of the labour of the indus. trious class of citizens.

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

Such increase in the produce of labour, is not necessarily the result of an increased exertion in industry.-As the different branches of industry are improved, the same actual exertion produces more than before such improvement took place.

During the progressive state of a nation therefore, taxes inay be sometimes increafed, without much affecting the great body of the people.

Hencetaxes with regard to the nation in general, when they are imposed in consequence of increasing the servants of the state, may in a certain degree be nominal only; for if such addition is made from the idle and diffipated, such of these as have no fund, from which to defray their expences, are perhaps no greater tax upon the public when serving the state, than they were before. · Taxes being advanced in money, if the value of mo. ney diminishes, additional taxes must be imposed ; and if such additional taxes are only equivalent to the fall

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