generally diffufed through every clafs of fociety? And where, upon earth, can thofe who wish to fecure an intereft in heaven, enjoy fuperior advantages, if they are truly folicitous to feek and improve them? In all countries, and in every rank of life, particular perfons may fuffer, from the unrighteous conduct of fome, and the ill-founded cenfure of others: but where are the truly wife and good, generally, held in higher refpect, or likely to fecure a firmer confidence? Complaints there are, and always will be, under every government upon earth; and interefted men, who wish for changes, will multiply their number and magnify their importance; but, amidst all the complaints, whether real or imaginary, which have of late been fo induftriously propagated among us, Britain ftill continues the envy of its enemies, and is looked up to with refpect and confidence by its friends. With a generous feeling, fhe opens her arms wide, and affords a fecure afylum, in this day of general calamity, to the endangered and oppreffed of other countries around her. And here, among ftrangers, they find, whilft they behave as good subjects, a fecure retreat from the cruel enmity and perfecution of their own countrymen. And whilft the miferies of oppreffion and war have defolated fo many other parts of Europe, and extended their deftructive influence to the borders of the British Empire itself, here they dwell together in the enjoyment of a liberty, civil and religious, which they can find no where elfe in the neighbouring nations." P. 6.

Again

"And here it ought to be particularly remarked, that whilft the flames of war have raged, with fo deftructive a fury, in other countries, and whit internal commotions and jealoufies have endangered the fmall remains of comfort and fecurity which the hand of a foreign enemy had fpared; have burft afunder the deareft bonds of fociety; carried terror, famine, and death, among all ranks and orders of people; and levelled the cottages of the poor, as well as the palaces of the rich, in duft-Whilft, I fay, fuch fcenes of deep diftrefs have paffed in other countries around us, and in one intimately connected with our own, we, my brethren, have fat fecurely under our own vines and fig-trees, eating the fruit thereof, none daring to make us afraid." P. 10.

We close our review of this article, by cordially concurring with our author in praying

"That the wonderful changes which have already taken place, and the interesting events which are ftill opening upon our view, may terminate in the ipeedy and firm eftablishment of that kingdom of truth and righteouinefs, in which all nations fhall rejoice-a kingdom of which Jefus Chrift is constituted the great Lord and head. In this confidence, let every genuine Chriftian rejoice; and, under its animating influence, may all who bear that honourable character, to whatever particular denomination they belong, lay alide the little party contefts and jealoufies which divide them from one another, and unite, as with one heart, in their fervent prayers and endeavours to advance the credit and triumphs of the Chriftian cause in the world." P. 28.

ART. XXIV. Tax upon Income: the Payment of Tribute a Duty of frit moral Obligation. A Difcourfe delivered in the Parish Church of Sheffield, (pursuant to the Will of the late Dr. Waterboufe,) on the 30th of January, 1799, being the Anniversary of the Martyrdom of King Charles I. To which are annexed jome bort Obfervations on the Word LOYALTY, in Anfwer to Mr. Urban's Reviewer. By George Smith, A. M. Curate of the faid Church, and late of Trinity College, Cambridge. Price 6d. Matthews, Strand, London. 1799.

IF this difcourfe, dedicated to the twelve capital Burgeffes of Sheffield, had no other merit than its seasonableness, it would deferve

a very general attention. But, befides being on a fubject which, though confeffedly of great moral as well as political importance, has, we believe, but rarely been inculcated from the pulpit, it is a fentible, ingenious, and well-written piece. The text is, Romans, xiii. 6. For this caufe, (i. e. for confcience fake,) pay ye tribute alfe. And after well obferving that thefe four, viz. the fy items of vain philofophy, the dictates of felf-love, the customs of the world, and the prejudices of mere opinion, are the moft ufual fources of crime, he adds that, refpecting the particular crime which it is the object of his difcourfe to arraign, viz. that of evading the honourable payment of taxes--

"No offence is, perhaps, more common, and therefore regarded with lefs abhorrence, and concerning none is the prejudice of mere opinion fuffered, in fo many ways, to operate against the plaineft dictates of truth and justice." 9.

"The burthen, according to the best judgement of very fkilful financiers, is diftributed among all ranks of the community, except the very poorelt of all, in proportion to their feveral abilities. But we are biaffed, in this matter, by a narrow, fhort-fighted, partial regard to our own private interest. Many feem only to feel the prefent hard fhip of parting with fome of the comforts and conveniencies of which they have had long and peaceable poffeffion, according to their respective stations in fociety, and to forget, that without thofe exertions of defence, to give efficacy to which fome extraordinary means are abfolutely neceffary, they might foon be deprived of every comfort and convenience, of that ftation in fociety, of every thing dear and valuable in life, and even of life itself, by the mad and defperate aggreffions of an implacable and fanguinary foe to Britain, to focial order, and to Chriftianity." P. 14.

The word tax" is, generally, affociated in our minds with fome idea of fine or punishment; than which nothing is more improper and abfurd. Taxes, indeed, have often been imposed on articles of luxury, as furnishing a good criterion of the ability of the confumer to afford affiitance to the ftate, and as obliging every one to give affistance in proportion to the pleafures and comforts which he enjoys under the protection of that ftate; but few, if any, are intended as prohibitory fines or punifhments. The rate upon windows, for example

"Is not a tax on the light of heaven, but merely a probable, though not infallibly equal, mealure of the owner's rank in life and relative property. If a tax could be invented, confiftent with the facred privacy of perfonal concerns, impofing on every one an exact proportion to their respective poffeffions, with due allowance for the number of children, and other infeparable claims on their expenditure, this would certainly be the fairett and molt equitable of all. And I think it is generally agreed, that the meature lately adopted approaches nearer to this than any that have been attempted of late years.

"A tax, then, is no other than the demand of tribute to whom tribute is due,' in return for protection, and all the comforts and advantages of civil fociety, (the incftimable value of which we do not fuficiently confider, because we feldom feel the want of them, the want of legal protection, or the impreflion of foreign invafions,) and in no fenfe whatever a fine or punishment.”

So perfectly well adapted is this difcourfe to the prefent critical circumftances of the country, that we cannot help thinking it well worthy the attention of thofe in power. A large and cheap edition of it, circulated all over the kingdom, could hardly fail of producing the happieft effects. Should it thus come to another edition,

we

we affure ourselves its refpectable author will not be offended with us, for expreffing a wish that fome few peculiarities of style in it, (none of which, indeed, are of much moment,) were avoided. We have been particularly ftruck with the frequent recurrence of the word implicated, ufed, fometimes, at leaft, to exprefs a fenfe, which, we think, might as well, if not better, have been expressed by the more ufual term, imply. (See Pp. 5, 8, &c.)

ART. XXV. A Sermon preached before the Right Rev. Lord Bifbap of London, at the Confecration of the Church of St. Paul, Covent Garden, Aug. 1, 1798. By Richard Bullock, D. D. Rector of that Parish. Published by Defire of his Lordship, and the Trustees of the Building. Price 18. Leigh and Sotheby, London. 1798.

WHETHER the refpectable author of this well-written discourse be really, from principle, a low churchman, or was influenced by a deference to the opinions of fome of his audience, we prefume not to conjecture; but we certainly have obferved in it, and not without much concern, a more than ordinary anxiety to afcribe as much as poffible of the inftitutions that refpect religion to the people, and as little as poflible to God. In his very first page, the ftriking devotion of the jews to their temple is termed fuperftitious, though it was enjoined by God, and practifed, in its utmost extent, by David; and, forgetting that God himself had chofen the place where men were to call on his name, he intimates that men alone fixed on certain places for public worship, and, alfo, that it was entirely on the fuggeftions of men that fuch places were invefted with fuitable dignity and folemnity, by their being totally feparated from all common ufes, and appropriated folely to thofe of religion. Yet, if there be one point on which the fcriptures, and the Old Teftament in particular, infift more than on any other, it is on the peculiar facredness of places of worship, and temples, not only because men were agreed to regard them thus highly, but because the Lord had chofen to place his name there. We read, with much more fatisfaction, his brief, yet pleafing, account of the origin of temples and churches, as rifing flowly and gradually from facrifices, altars, and tabernacles, to the most magnificent edifices. Even in thofe buildings, he fays, "much was granted to the tafte and manners of the times," notwithstanding that there was "given to them fenfible proofs of the divine prefence, and that they were distinguished by that most honourable of all titles, the house of God."

In other refpects this difcourfe bears ample teftimony of the wellknown urbanity, good fenfe, abilities, and courteous manners of its worthy author. In P. 8. we find a feasonable and pertinent reprehenfion of the petulant confidence, the hafty manner, and the flight grounds on which the late Lord Orford made affertions which are in themfelves highly improbable, and which, refting entirely on his ipfe dixit, are fuch as we hardly know how to credit. In P. 10, as

though

though he had not already put his readers fufficiently on their guard against any fuperftitious reverence for places of worship, he again informs his parishioners, and the world, that, "whatever may have been the opinions of former ages, the confecration of any place to divine worship pretends to no more, at this day, than to feparate it from all common uses; to invest it with a folemnity to cominand reverence and strengthen devotion; and to offer up prayers to the throne of grace for the divine benediction upon it." This is roundly afferted; we, however, who are weak enough to be proud of having fettled our faith on topics of this kind, not by the affertions of modern Doctors, but by the opinions of former ages," may be permitted still to doubt that it would exceed the skill of this refpectable divine to prove what he has here fo haftily affumed. If this could be proved, we prefume that, by parity of reafon, it could also be proved, that the confecration of the elements in our two facraments, the impofition of the Bishop's hands in confirmation and ordination, the deep and interefting circumftances of abfolution and benediction, whatever was the cafe formerly, now pretend to no more than being merely the fuggeftions of human prudence, and deriving their efficacy folely from human authority. Were our worthy Doctor, and those not lefs refpectable perfonages who defired the publication of this dif course, aware on what difficult ground he had here, we hope inadvertently, committed himfelf? Affuredly, we at least think it untenable; and however little it may be relished, we must add, we are not in the number of thofe who think the prefent temper of the times such as that it is neceffary to warn our people against fuperftitious tendencies. Would to God there were no other more prevalent and more dangerous errors into which they are more likely to fall!

It is with much pleafure we learn, from fuch refpectable authority, that the feasonable and pious engagement of a confiderable number of perfons of the higheft diftinction, to enforce, by example as well as by precept, a more "religious obfervance of the Lord's day," has, notwithstanding the very indecent oppofition made to it by fome of our popular news-papers, filently and gradually, but effectually, made its way, being now, much to the advantage of the community in general, very generally countenanced and fupported "by a confiderable number of perfons, high in fituation, rank, and character." Pp. 16-18.

ART. XXVI. A Thanksgiving Sermon, preached on the 19th of December, 1797, c. By the Rev. John Robinson, A. B. late Gentleman Commoner of St. Mary Hall, Oxford. 4to. Pp. 19. Price 1s. Moore, Drury-Lane, London.

THERE is not one good Chriftian or loyal fubject in this kingdom, who will not fubfcribe to the fentiment delivered by the author of this fermon," that we are in no small degree indebted to the private, as well as public, virtues of the reigning Monarch, for the

gracious

gracious interpofition of God's providence, in fecuring to us internal tranquillity," during the mighty conflict in which we are at this moment engaged; and who will not also join him in the hope," that the example now before this country may make a lasting impreffion on the minds of thofe whom Divine Providence may hereafter vouchfafe to call to the throne of thefe kingdoms." The arguments in this difcourfe are not fo clofely connected, nor fo logically ufed, as to fland the teft of very fevere criticifm, but it poffeffes that which, perhaps, is of more real value-fome excellent doctrine, expreffed with great force. The following quotation, as containing in it an incontrovertible position, we think worthy of notice :

"Were they to make a minute enquiry into the character and fituation of thofe whofe patriotic zeal is founded forth with fo much noife and clamour, it would not unfrequently be found, that the diffolute apprentice, the infolvent tradefman, the ruined fpendthrift, and men, in general, without the fmallelt pretentions to a fingle virtue, are the pretended patriots of the prefent day."

One other extract shall be given, with which, and with our best wishes that every motive which gave rife to the publication of this fermon may be answered, we shall conclude our notice of it :

"So arrogant and prefumptuous is the unprincipled part of the community too frequently found, that it is by no means uncommon to behold men, who, in the management of their private concerns, have betrayed a total want of judgement, and even of capacity and common honefty, not only openly arraigning thole who fit at the helm of ftate, vainly imagining themselves able to regulate the affairs of a mighty empire, but daringly attacking the wifdom and purity of our political and ccclefiaftical establishments."

That man has lived with little obfervation of the ways of the world, who cannot, from experience, teftify the truth of this affer. tion.

ART. XXVII. A Sermon preached at Fonthill-Gifford, Nov. 29, 1798, on Occafion of Lord Nelson's Victory; and published with the Defign of contributing to the Fund now raising for the Widows and Orphans of our brave Countrymen, who fell in the memorable Battle of the Nile. By John Still, LL. B. Rector of Fonthill-Gifford and Chicklade, Wilts. 4to. Pp. 22, Price IS. White, London. 1799.

Mr. Still's fermon evinces great piety, benevolence, and patriot, ifm. The language is plain and unaffected, and the difcourfe is, in general, fenfible and impreffive.

The following paffage, as at this time peculiarly applicable, we

extract:

"But although our attention has, in the first place, been drawn to that fplendid event, which necellarily takes the lead among the various objects for which we now offer up our thanksgiving to Almighty God, many others, fcarcely inferior, perhaps, in real utility, croud upon our thoughts. Since, in truth, it is not fo much for any single incident, however brilliant in itfelf, as for a feries of fortunate events, that we are bound to own ourselves a people highly favoured by the Divine Providence. For, can we account it a fall thing to be delivered from foreign invafion and intelline commotion? Can we forget, that there was a moment when

the