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ART. XI. State of Politics, as propofed to be illuftrated in a Sunday Newspaper, intitled THE VOLUNTEER. 8vo. Pp. 31. Price Is. Wright, London. 1799.

THIS pamphlet contains a very mafterly expofition of the prefent ftate of European politics, and of the peculiar fituation in which this country is placed, from the confequences of the French Rovolution, and of the pernicious principles which its authors and abettors have endeavoured, but too fuccefsfully in many places, to diffuse over all the neighbouring states, and even to the remotest corner of the civilized world. If the paper, of which this forms a kind of profpectus, be conducted with the fame ability which is displayed in thefe pages, it will, indeed, be a valuable acquifition to the public. Such a paper is much wanted, as the prefent weekly productions of the prefs are neither marked by any difplay of talent, nor by any foundness of principle; and the ufe made of the prefs, by the difaffected, points out the neceflity of counteracting their efforts by fimilar means. The author of this tract, we understand, is a gentleman who, in the ardour of youth, while his paffions were ftrong, and before his judgement was matured, adopted, without due examination, and with that eagernefs which is natural at fuch a period of life, and with an imagination and feelings peculiarly warm, the fafcinating doctrine of liberty and philanthropy, as promulgated by the early revolutionists of France, before it had produced those dreadful effects which have exhibited it in all its native deformity, and, confequently, rendered it an object of execration to every honeft and upright mind. The eagerness with which he adopted thefe fatal principles could only be equalled by the zeal with which he propagated them; his conduct excited the notice of those whose duty it is to enforce a ftrict obfervance of the laws, and the confequence of that notice afforded him leifure for more ferious deliberation, more profound reflection, than any to which he had hitherto been accustomed. The refult was fuch as might naturally be expected from an ingenuous mind, which had been perverted and contaminated by evil communications, but which had neither loft its native energy, nor become callous to conviction. Firmly convinced of the fallacy and danger of the principles which he had been led to adopt, nothing lefs than a public recantation of his errors could fatisfy him. That recantation was made, and immediately followed by a manly attempt to undeceive those whom he had been inftrumental in deceiving. In fhort, the fincerity of his converfion has been established by inconteftible proofs, and he has evinced the fullest determination so to direct his talents in future, as to render them beneficial to the community. One article, which feems intended to form a leading feature in "THE VOLUNTEER," will be particularly interefting from fuch a quarter. We allude to the Hiftory of British Jacobinism, which no man is fo well qualified to write as the gentleman in queftion, who was himself admitted into all the arcana of the fect. The plan of

the

the propofed paper is here detailed at length, and it appears to be moft ably digefted, and greatly comprehenfive. One paffage we shall extract, as a fair fpecimen of the fpirit and ability of the author :---

"Laftly, but greatest of all fubjects, and most confequential at this feason, the religion under which we have been reared will be defended, as the best and ftrongest pillar of every civil cftablishment, and as the only folid fanction of every fpecies of moral obligation. The demonftrative, and even mathematical, accuracy of the axioms of the Chriftian faith, the fimplicity of its precepts, the benignant and univerfal fpirit of charity which it breathes, all denote an exalted origin, and fpeak, in emphatic trains, THE VOICE OF GOD DELIVERED TO MAN, When our feelings are daily wounded with the infults which it experiences from the low and flippant wit of unlettered fcepticism; when we view the prefs teeming with licentious productions, propagated with zeal, and read with avidity, we cannot do otherwife than confider our religion in danger, and unite our best exertions to defeat the frontlefs purposes of infidelity. We are yet, we fincerely believe, a virtuous and a religious people. But neither virtue nor religion can withstand the fhocks of impiety and fophiftry, unless the people who profefs both, understand their duties and practice them." Pp. 21, 22.

We cannot accede to the juftice of the obfervation," that the best defences of Chriftianity have fallen from the pens of learned laymen." Thefe, certainly, have contributed their fhare, but we know of no theological writings to be compared with thofe of Hooker, Bull, Leflie, and various other guardians of the church, who have defended her interests and her doctrines with the most fer. vent zeal, and the most splendid abilities.

A warm panegyric is pronounced on the character of the late Sir William Jones, whofe literary researches were highly conducive to the melioration of his religious principles; and the pamphlet contains many judicious reflections on other important topics.

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ART. XII. Now or Never, or Britain's Peace in her own Power. 8vo. Pp. 22. Price 6d. Hatchard, London. 1798.

THIS is a fenfible and judicious tract. The author entertains a very juft idea of the prefent ftate of Europe, and of the danger of allowing any extenfion of territory by the French. He confiders the victory of the Nile as most important, by turning the tide of fortune against the enemy, and enabling us, by a firm and manly perfeverance in the honourable conteft in which we are engaged, to clip the wings of Gallic ambition, and ultimately to fecure an equitable and lafting peace. He predicts, from an accurate knowledge of French policy, that the rulers of the Republic, whenever they find themselves hard preffed by their enemies, will feek to flacken their operations, and to fow diffentions among them, by making fpecious propofitions for a peace. This we know they will do; and we know, likewife, that there is a defperate party in Great Britain, which, regardless of the profperity, the honour, and the fafety of their country, will ever gladly avail themselves of fuch an opportunity to raise a fenfelefs clamour against the war, and against those to whofe lot it has fallen to defend its principles and to direct its progrefs. The author, therefore, wifely warns his countrymen against

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the arts of the enemy, ftill more dangerous than their arms, and demonstrates the danger of liftening to any infidious propofals, which will only be calculated to diminish the efficacy of our exertions, and to enable our foes to attack us with greater advantage.

France, he contends, must be compelled to retire within her anci ent boundaries, and the balance of Europe be restored, by reducing her to fuch a ftate as will difable her from rofuming her destructive projects :

"It is Now, or NEVER, that we are to feek the accomplishment of all THESE GREAT ENDS:t is Now, or NEVER, that we are to prevent the principle of the French ufurpation from taking a permanent root in Europe, and at the fame time to render permanent the fair benefits derivable from our own distinguished fucceffes it is Now, or NEVER, the time-by means of a lofty policy, and a brave and virtuous determination to encounter every difficulty, and to fubmit to every facrifice, that duty can impofe-to accomplish the extinction of a caufe which acts with implacable enmity again!t every ancient intereft of Chriftendom; and by means of a PEACE-meriting the name of PEACE to establish, with God's affiftance, on a fecure and inconcuffible foundation, the civil and religious liberties of the world." P. 22.

ART. XIII. Propofals for paying of the Whole of the prefent National Debt, and for reducing Taxes immediately. By Henry Merttins Bird, Efq. 8vo. Pp. 76. Rivingtons, London.

1799.

THIS is the boldest measure of finance that has fallen under our view. The author propofes to pay off the whole of the National Debt by appropriating one-twelfth part of all property in the nation to fuch purpofe, which, he prefumes, will raife 225 millions fterling. By fuch means he supposes that the burthen of ten millions of annual taxes might be taken away, that "each owner of every kind of property will be able to spend twice or three times as much as be fore," (P. 32,) and that the poor will be effectually relieved by this fcheme, because they will not fall into the calamities which now await them on the return of peace." The intentions of this writer are certainly laudable, but his apprehenfions of the calamities which will overwhelm this country, if his plan be not adopted, are, doubtlefs, founded in error. He ftates that, if the prefent funding and taxing fyftem is perfevered in—

"our commerce, which is the parent of revenue and of the navy, will decline; our foreign trade will be loft; our navy muft almost immediately decay for want of money; and, without the protection of our navy, our colonies cannot be retained. Our people will emigrate for want of employment, and to avoid the taxes. Our riches will be carried away by the emigrants; when they are gone, our lands will not pay their rents; our revenue will fink under the preffure of over-ftrained taxation; we shall not be able to pay the principal or intereft of our National Debt, and our commerce and constitution will perish together in the gulph of national bankruptcy. Difcontent firft, and then fedition, may enter our hearts, and this once happy land may become the bloody field of revaTutionary horrors." Pp. 62, 63.

The scheme now adopted of raifing a great part of the fupplies within the year, the fund for payment of the National Debt, and the

1 per Cent. redeeming fund on each loan, we think fully adequate gradually to diminish fuch a preffure of taxes, as can ever endanger Our commerce or population. At the prefent period, indeed, it is a question whether the "National Debt has not been a National Advantage?" Whether the intereft that thousands have in our Bank fecurity has not rendered thousands friends to our King and the eftablished order of government? And we are convinced that, when a peace takes place," our trade will not be loft," but that our imports and exports will exceed the greatest amount of the commerce of any nation in any year.

ART. XIV. Obfervations on the Taxation of Property.

8vo.

Pp. 48. Price Is. Carpenter, Fleet Street. 1798. THIS pamphlet contains an Introduction, fix Effays that appeared in the Daily Advertiser of 1797, and a Sketch for an act of Parliament to tax all perfons in proportion to their property, not in proportion to their income. The writer ftates, that "whereas protection is the end of government, it is indifputable that every one fhould pay for protection in proportion to what he has to protect." (P. 44.) This pofition is certainly founded in justice, and on fuch principles we concur with this writer, that the moft " juft ground of public contribution is an equal proportion of property." The obfervations contained in thefe papers are, in many points, applicable to the prefent Income Bill, and difplay confiderable ability, and integrity of principle, in the author. In oppofition to taxes on articles of confumption and expenditure he thus argues—

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"The property of an hundred people is freighted in one ship, to infure which ten thousand pounds are required. One man's goods are valued at twenty thousand pounds, another's at ten thoufand; fome have property to the amount of only ten pounds on board. One of the party takes upon him to fay, You fhall pay three times your proportion of the infurance, because you are fond of grog, which I never drink-you five times your fhare, because you keep a carriageas for you who wear a watch, and have a houfe for the reception of your friends, you shall pay in the fame equitable ratio. For my part (though my property is the largeft) as I live in lodgings, and don't care a damn for the whole fpecies, I will pay nothing; and, as the fum required must be found, if fome of you pay less than their proportion, others must pay more, to make up for it-fo, gentlemen, make the best of it-No grumbling." P. 39.

Some of the objections to the taxing of Income are inconclufive, but the author's reafoning, in general, will not be easily confuted, nor his principles proved to be not founded in equity.

ART. XV. The juft Proportion which each Clafs of the People, from the Peafant to the Peer, have in the Support and Profperity of the State: or, Teft of Taxation; and Schedule for Affement on Income, refulting from a mathematical Inveftigation of the Value of Property acquired, and that fluctuating in Trade. Addreffed to every Individual of the British Empire. By N. Cooke. 8vo. Pp. 31. Price 1s. Stewart, Piccadilly. 1798. THIS writer ftates, in his introduction, that his pamphlet "is entitled the Telt of Taxation, from its afcertaining the juft pro

NO. X. VOL. II.

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portion which each clafs of the people, from the peafant to the peer, have in the fupport and profperity of the state to which they belong, by fuch felf-evident propofitions, fo arranged, that produce a perfect fyftem, univerfally applicable to all ftates, and as truly folvable, practicable, and demonftrative, as any propofition in Euclid." (p.6.) An Englishman will not be a little aftonished, that by the self-evident propofitions of this gentleman, which he has ftated "as truly fol vable, practicable, and demonftrable, as any propofition in Euclid," no merchant, manufacturer, tradefman, mechanic, nor any indivi. dual, whofe property is fubjected to cafualties, is to contribute one farthing to the fupport of government. If fuch principles were adopted, our princely merchants, whofe income is 100,000l. per annum, would not be interested in the fate of that establishment which protects their property. But this author fuppofes, and then fays, it is certain, that a part of the people, on this account, labour under oppreffion and indigence, while another part rolls in luxury and cafe.” (P. 23.) From fuch logic what could be expected? But if land, and permanent and certain income, were alone taxable, could this nation raife an annual revenue of 25 millions? This writer is of that interested tribe who would not only fhear the fheep, and take the lambs of the landed proprietor, but inftantly flaughter his flocks and herds, though not one briftle fhould be taken from the back of the trading intereft.

ART. XVI. A Letter to the Honourable Charles James Fox, M. P. occafioned by his Speech delivered on the Anniversary of his Election for Westminster, October 10, 1798. 8vo. Pp. 28. Price is. Cadell and Davies, London. 1798.

THIS Letter comes from the pen of Mr. Hutton, whofe mafterly attack on Mr. Wakefield was noticed in a former number of our Review. He here enters into an analysis of Mr. Fox's fpeech, feparates the noxious particles of which it is compofed, and exhibits the vile drofs to the contempt of the world. Much as has been faid of the evidence delivered on the trial of O'Connor, the friend of Mefirs. Fox, Tierney, Erskine, and Co. we think it cannot be too often brought to the recollection of the public; we shall, therefore, extract Mr. H.'s pertinent obfervations on the fubject :--

"On the fubject of that evidence at Maidstone I cannot omit faying a few words, and I must confider you as cited before the tribunal of public opinion to juflify and to reconcile your conduct. You, and others of Mr. O'Connor's friends, declared upon oath, that his principles were the principles of the conftitution, that they perfectly coincided with your own, and that he was utterly averfe to the introduction of French principles or French arms; you added, that he was a man of fo peculiarly open and communicative a difpofition, that he could not poffibly conceal his fentiments from his confidential friends. Now, Sir, from Mr. O'Connor's fubfequent. confeflion it appears, that, for the greater part of the time during which he had the honour of your acquaintance and friendship, he was holding a correfpondence with the enemy, laying a plan for a revolution in Ireland on French principles, and plot

*P. 550, VOL. X.

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