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ART. XXVIII. The Balnea; or an Impartial Defcription of all the Watering Places in England; interfperfed with Original Sketches, and Incidental Anecdotes, &c. By George Saville Carey. 12mo. Pp. 228. Price 35. Weft and Chapple, London. 1799.

IT might puzzle fome heads to difcover what poffible room there could be for the difplay of impartiality in the defcription of a town; but Mr. Carey has certainly proved, that there are different modes of defcription independently of the true and the falfe. His mode may be termed the humorous and the fatyrical; he inceffantly interlards his descriptions with jokes and puns; fome pieces of poetry with which they are interfperfed are not without merit; and, upon the whole, this little book very well answers the purpose for which it was published.

ART. XXIX. Thoughts upon State Lotteries; recommending, 1. The Alteration of the Lottery Scheme; 2. The Adoption of two Annual Lotteries; 3. The Eftablishment of a funded Lottery. By a young Gentleman. 8vo. Pp. 32. Price 2s. 6d. Vernor and Hood, London. 1799.

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THIS is the production of a very young gentleman, containing no new thoughts; and, what is worfe, no thoughts worth ferving. It is also a moft fcandalous impofition on the public, from whom it exacts half-a-crown for matter that would fcarcely afford a fufficient fupply for a three-penny pamphlet. The whole book would not fill more than four pages of our Review! It contains ten lottery schemes, and 142 lines of observations, in large letter, widely printed. In the ten schemes (which occupy as many pages) all prizes under 400l. are excluded; and this exclufion, the author thinks, would fuffice to prevent perfons who could not afford it from purchafing tickets. He gravely tells us that, by a funded lottery—that is, by a lottery, the prizes of which fhould be paid in ftock (at par,) instead of cash, an immenfe faving would be made to the ftate. But does this gentleman fuppofe, that the public would be fo egregioufly ftupid as young to pay the fame price for tickets in fuch a lottery, where the prizes would be reduced to little more than half their nominal value as they pay at prefent? The following mode of foliciting communications has, at least, the recommendation of novelty :

"Readers, defirous of expreffing their opinion upon the author's fentiments, are invited to purchase four copies as a mark of approbation, or two copies for that of difapprobation, and leave their names with the publishers, which will be printed in the fecond edition; and any improvement on this fubject, addreffed to the author, and left as before, will be thankfully received, and inferted in the Appendix to the next impreffion, should this publication go through another."

If the young gentleman has left fchool, we advife him, by all means, to return, refume his grammatical ftudies, and never more quit Lilly for De Moivre. The propriety of this admonition will, we think, appear evident to him, on an attentive re-perufal of his introductory remarks.

ART.

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ART. XXX. Tax upon Income, as ftated in Mr. Pitt's Speech, on Monday, December 3, 1798, in a Committee of the House of Commons, impartially confidered. By a Member of Parliament. 12mo. Pp. 32. Price 6d. Clements, London. 1798.

THIS writer objects to a tax upon income, but we confefs our inaability to understand on what principle his objection is founded. He appears to confider the radical objection to be its operation as a tax upon industry, but yet he admits the propriety of taxing even "fervants falaries," and if these be not the fruits of industry, we do not comprehend the fignification of the term. In another part of his pamphlet he inveighs more particularly against a tax upon the trading part of the community, as neceffitating a difclofure of circumftances. injurious to commercial credit; and upon mechanics and artifans; on this fubject his arguments are extremely vague, unconnected, and inconclufive. He fays that the tax upon income "will effect the perfons and not the fervices of the artifans," and "if fuch artifans are obliged to pay a portion of their earnings which barely fupply them at prefent with neceflaries," (this by the bye is begging the queftion, it will oblige them to allot a portion of their reft to additional labour, to avoid the dreadful alternative of themfelves and families fuffering the greatest extremities of indigence." And how is this dreadful fuffering to be produced? By the payment, forfooth, of ten fillings per annum; for he here confiders only that clafs whose income amounts to 6ol. He then fays, "By increafing, there. fore, their hours of labour and diminishing those of their reft, they will fuffer the greateft of all perfonal inconvenience by obliging them to continue their toil when their wearinefs requires ease and re freshment." We are furprized that he did not take the trouble of calculating what mighty increase of labour or diminution of refreshment would be neceffary to enable the artifan of 60l. per annum to pay this enormous tax, which amounts almost to two-pence farthing per week!

He is more confiftent in the plan which he propofes for increafing the ratio of contribution in proportion to the extent of income, above 2001. He would have a tenth exacted only from fuch as poffefs from 5ool, to 1000l. per annum; a ninth from 1000l. to 2000l.; and an eighth from all higher incomes. But his propofal not to exact any thing from incomes under 100l. is abfurd; because it is the duty of every individual to contribute to the defence of the ftate; and because an exemption of this nature would teach a very confiderable part of the community to believe that they had no ftake in the empire, and no intereft in fupporting it.

The author repeats the declaration of Mr. TIERNEY, that this tax was putting a tenth of the property of England in requifition. Our refpect for that Houfe of which Mr. TIERNEY (thanks to the Com. mittee of the House and not to the electors of Southwark) has the

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honour of being a member, prevented us from commenting on the declaration of that gentleman. But when fuch a declaration is made by the author of the pamphlet, there is no motive to deter us from expreffing our decided reprobation of it, as a Jacobinical affertion, founded in falfehood, and calculated to anfwer a moft malignant purpose. We shall not infult our readers by an explanation of the difference between an arbitrary requifition, levied by the defpotic mandate of regicidal ufurpers, and a legal tax, impofed by the British parliament, agreeably to the forms prefcribed by the British conftitution,

This member of Parliament quotes a calculation made before the American war, by which the real income of Great Britain is fhewn to amount to 172,125,500l, which is no less than 70,125,500l. more than Mr, Pitt's eftimate of that income at the prefent day.

ART. XXXI, Falsehood Detected, being Animadverfions on Mr.Paine's Letter to the Hon. Thomas Erskine on the Trial of Thomas Wil liams, for publishing the "Age of Reason," wherein his Attacks upon the Bible are examined, and fhewn to be founded in Mifre prefentation and Falfehood. In a Letter to a Friend. By John Marfom. 12mo. Pp. 33. Price 6d. Marfom, London.

MR. Marfom is a refpectable bookfeller in Holborn, who has proved, by the prefent publication, that his knowledge of books is not limited to the title-page. The truth and propriety of the following obfervation need no comment :

"The bold and unfupported affertions of deifts, that the Bible is unworthy of credit, on the one hand; and the fneer and ridicule, with which they treat thofe who pay a reverential respect to it on the other, have a tendency to affect the minds of weak and inconfiderate perfons, especially the young and inexperienced, who are too eafily laughed out of religion as fuperftition and prieftcraft, and who have not opportunity or ability to examine the evidences by which chriftianity is fupported. Every poffible endeavour, therefore, fhould be made ufe of to inform the mind of fuch perfons, and to guard them against that fophiftry which deists em ploy to rob them of thofe principles which are the pureft fources of confolation, and furnifh the nobleft motives to that piety and virtue, which are immediately connected with present usefulness and future felicity. If this little attempt should in any degree prove fuccessful to this great end, or in any way ferve the cause of truth, the author will deem himfeif amply rewarded by the confideration that his labour has not been entirely in vain." Pp. 3, 4.

His labour has certainly not been vain; his detection is complete; and he has fully expofed the pert fophiftry and flagrant ignorance, impudent falfehoods and malignant perverfions, of the arch-rebel, Paine. For this laudable effort he has our best thanks; and deferves the commendations of every friend to religion, morality, and virtue.

ART.

ART. XXXII. The Gentleman and Farmer's Affiftant; containing, firft, Tables for finding the Content of any Piece of Land, from Dimenfions taken in Yards. Second, Tables, fhewing the Width required for an Acre, in any Square Piece of Land, from One to Five Hundred Yards in Length. Third, Tables, fhewing the Number of Loads that will Manure an Acre of Land, by knowing the Distance of the Heaps. Fourth, a Table for Measuring Thatcher's Work, from One to Sixty-four Feet Long, and from One to Twenty-five Feet High. Second Edition. By John Cullyer. 12mo. Pp. 124. Price 2s. 6d. Scatcherd, London. 1798.

IN explaining the contents of this book, we shall fuffer the author to fpeak for himself, and fhall only add, that we have employed a perfon, adequate to the talk, to afcertain the accuracy and utility of the calculations, and can, therefore, recommend it as a valuable acqui fition to that defcription of perfons, for whofe ufe it is more particu larly defigned.

"Previous to the publication of the first edition of this work, there were no tables extant, that I know of, for finding the content of a piece of land from dimensions taken in Yards; and the rapid fale which the first edition has experienced, (principally in the counties of Norfolk and Suffolk, it having been advertized in no other Papers,) has induced me to offer a fecond edition to the public, with the addition of a few pages for measuring Thatcher's work, which, though not immediately connected with the subject of land-furveying, will, I hope, be found acceptable to farmers in general, who will find this table particu larly useful for measuring hay and corn stacks, which are usually thatched by the yard.

"Although it is impoffible to compofe tables, that will exhibit the content of every irregular piece of land, yet in inoft cafes that are likely to occur in practice, the quantity may be fufficiently afcertained for all the common purposes of ploughing, lowing, fetting, hocing, mowing, &c. and to thofe who are accustomed to buy and fell fmall quantities of turnips or clover by the acre, I flatter myself the book will be particularly useful.

"Thefe tables are fo conftructed as to give the content of any regular piece of land, from one yard in length and breadth to five hundred, by the addition of not more than three fums. And fhould the length or breadth exceed five hundred yards, its content may cafily be found by attending to the rules, which will be given in the courfe of the work, for explaining the ufes thereof.

"To render the work as useful as possible, I have given the preference to dimenfions taken in yards, rather than rods, or chains and links, as all farmers can tell the length and breadth of a piece of land in yards, very near the truth, by only PACING it; therefore, in moft common cafes, the content of a field may be known fufficiently exact, without ufing chain or cord, for paying labourers for their work, and, in this cafe, I prefume the book will be found ferviceable, in fettling trifling difputes between masters and their workmen, where in general the difference is not of fufficient magnitude to pay a proper perfon for furveying it.

"I have alfo added a table, which fhews at one view what width is necessary to take in a íquare piece of land to make an acre, from one yard in length to five hun→ dred, by which the quantity of feed fown per acre is readily afcertained.

"Alfo tables for thewing the number of loads of manure required for an acre of land, by knowing the diftance of the heaps of manure, and the number of heaps made of a load.

The table for measuring thatcher's work is of fufficient extent to take in most of the cafes that will occur in the practice of mealuring ítacks, for which this table was principally defigned.

"The

"The great number of calculations unavoidably made ufe of in compofing the following tables, and the additional expence of printing works principally abounding with figures will, I truft, prove a fufficient apology for my offering so small a pamphlet to the public at the price fixed upon it.

"I again beg leave to return my fincere thanks to the purchafers of my first edition, and to affure fuch gentlemen and farmers as may honour my fecond edition with a perufal, that the fame care and attention have been beftowed to make it as perfect as the first, and that it may meet with the fame favourable reception from the public, is the fincere with of their moft obedient fervant."

THE REVIEWERS REVIEWED.

2 Vols.

ART. I. The Anti-Jacobin, or Weekly Examiner. 8vo. Pp. 1285. Price 18s. Wright, London. 1798.

HE circumftances of the times which influenced the eftablishment of the paper called "The Anti-Jacobin, or Weekly Examiner," had, long before its publication, appeared, to those who felt a deep intereft in the public welfare, to be fuch as required the establishment of fome periodical work effentially different from any which then iffued from the prefs. The intolerable and unexampled profligacy of thofe prints which had adopted French jacobinical principles, and one of which, we speak with a knowledge of the fact, was actually in the pay of the French Directory, loudly called for exposure and repreffion. The abominable falfehoods which they daily propagated, with the most shameless effrontery, had had a confiderable effect in corrupting and poifoning the minds of the people; and the very feeble, and, indeed, impotent, attempts (with fome few exceptions) which had been made to expose them, in the rival prints, deftitute of system and method, only tended to increase their boldness. The paper in queftion, therefore, came most opportunely to fupply this ferious defect, and no perfons could be more adequate to the task than the gentlemen who undertook to perform it. They had every qualification requifite for the purpose: genius, wit, diverfified talents, and the best poffible fources of political information. So gifted by nature, fo improved by education, and fo advantageoufly fituated, they could not fail of fuccefs. The first impreffion of the paper, fifteen hundred in number, was fpeedily fold; a fecond of five hundred foon followed; and a third edition made the whole amount to two thoufand five hundred. The good which fuch a fale was calculated

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