and if they are enjoyed by different perfons, then each to pay the duty on the proportion or share he enjoys, "The principle of this act is just and politic.-Juft, because the duty to be paid is in proportion to the property or profits to be protected.-Politic, because the object of our infatiable enemy is not only conqueft and dominion; but to plunder and feize the property of the whole kingdom to enrich himfelf, and reward his numerous legions collected together, and inftigated to the enter prize of invafion by the promife of gratifying their avarice and their paffions, whatever they may be. Politic alfo, because other taxes are not proportioned to the property or profits to be pro tected, or to the abilities and circumftances of the perfons on whom they are levied. For inftance: **Taxes on confumption press heaviest on those whofe children and families are the most numerous; and therefore the leaft able to fupport them, if their income should be small. This is not con fiftent with natural juftice; nor with national policy, if a nu merous population (as it is generally esteemed) fhould be the ftrength and riches of a nation; nor with thofe laws, in early ages, which granted various privileges and immunities to the parents of a numerous progeny. "Various articles alfo called luxuries, are in many inftances Neceffaries, in confequence of bodily infirmities, education, habits, and other circumftances in life, or of fome local fituation; and therefore the taxes upon them, in fuch inftances, fall under the above defcription. "The land tax is paid only by the land owner: and no direct tax has been laid on the profits of profeffional perfons until a late Act of Parliament, though these are often extremely large, and generally proportionate to their abilities and application: nor upon merchants and traders, though their profits are frequently equal to the income of extenfive eftates, in confequence of the large capitals vefted in their different enterprizes and fpeculations, together with the judgment, prudence, and affiduity with which they generally conduct their affairs. The profits however of thefe two defcriptions of perfons depend not only on the qualifi cations and circumstances mentioned above; but are naturally precarious, not eafily to be afcertained, and different alfo from thofe profits which arife from landed property, or money vested in the funds, on mortgage, &c. all of which are fubject to little varia tion, require little attention, and no perfonal labour, or mental exertions. "The exemptions and abatements however in this act (though they are founded in hunnanity, the moft laudable motive) appear, in the prefent fituation of the country, to extend too far. For as every thing which is dear, valuable, and honourable to us, both as individuals and a nation can, in these times, be protected and preferved only by extraordinary exertions, which require propor S 3 tionate tionate contributions or taxes, all property, (as far as may be practicable) ought to contribute to its own protection; and each fpecies of property, in proportion to its refpective value; for this would be the most effectual means, under providence, of protecting the whole. It would therefore be expedient in Government to improve the revenue, by every equitable and prac ticable means, that it may anfwer, as far as may be pofiible, the expenditure of the year. This would greatly encrease our means of national defence; would prevent the increase of the national debt, at least in any confiderable degree; and would alfo teach our enemy (who, for years, has been fupporting his numerous and rapacious armies upon the plunder of other countries) not to hope for the fpoils of this by exhaufting our refources, and thereby rendering us unable to fruftrate his infatiable and wicked ambition." P. 3. But as this act comprizes the property, profits, and gains of the whole kingdom, from whatever fource they may arife, or of. whatever kind they may be, no one who has attentively perufed it, and knows alfo (as I understand the cafe to have been) that it was brought into the lower Houfe of Parliament in two Bills, and without any abatement of the duty; and that these bills were united and compounded into one, and the abatements also intro duced in its quick paffage through that Houfe; no one knowing and candidly confidering these things, and viewing the vast ma chine, though not new in principle, yet in fructure, will be furprised that its parts (almoft innumerable, complex, and complicated in their movements) have not been fitly joined and compacted together, but that fome alterations and improvements are wanting." P. 4. To fome fubfequent remarks at pp. 4, 5, 6, we do not entirely affent; apprehending that the author has laid too much ftrefs upon the protection of property, and too little upon that of life and liberty. Concerning the embarraflment, trouble, and delay, which attend certificates, there can be no difpute. Mr. H. next fubmits his plan; "the objects of which are, to facilitate the affeffing of properties, and levying the duties thereon; and alfo, to improve the revenue.' P. 11. A detailed ac count of this plan would carry us far beyond our limits; we muh,therefore be fatisfied with recommending it to the attention of our readers, and with pointing out fome inaccuracies which we have obferved in it. At p. 19, it is flated, that a manufacturer, earning by his labour 601. a year, pays 15s; and that a mechanic, who earns 961. is charged 41. 16s. N. B. The act charges only 6d. per pound on that income, namely, 21. 8s. But it is flated, that in the cafe of an occupier of lands, not fubject to to tithes, the fmalleft fraction under 961. a year, is fo favoured by the legislature, that he enjoys the whole produce, without contributing one mite. To prove this, Mr. H. deducts 1-4th and 1-8th, or 3-8ths from 961. which reduces it to 601. By the act, 1-8th is deducted from the rent of tithe-free land; because it is prefumed, that fuch land is lett. by fo much higher than land liable to tithes; thus equalizing the condition of both occupiers. The income arifing from occupation is fuppofed to be 3-4ths of the whole rent of the occupier of land liable to tithe, and of the abated rent of the occupier of land exempt from tithe: Thus, abate 1-8th from 961. there will remain 841.; 3-4ths of which is 631. And. therefore Mr. H. errs, when he deducts 3-8ths and makes: it 601. A confiderable part of this tract relates to the tax on horfes, which Mr. H. confiders as a very troublesome bur then on the occupiers of land; and from which he proposes that they fhall be relieved, on condition of their being taxed for an income equal in value to their occupation, inftead of 3-4ths of it. For example: If a man rents 1201. à ́ year, to pay fo many nine-pences (or, 41. 10s.), instead of ninety fix-pences (or, 21. 5s.). Land-holders (we apprehend) will not fubfcribe to Mr. H.'s opinion. ART. V. Rhymes on Art; or, The Remonftrance of a Painter: in Two Parts. With Notes, and a Preface, including Strictures on the State of the Arts, Criticifm, Patronage, and Public Tafte. By Martin Shee, R. A. 8vo. 106 pp. 5s. Ebers. 1805. WITH fentiments perfectly congenial to thofe of the au thor, and with the most cordial admiration of the talents he has difplayed in the expreffion of them, we have read this performance of an artift, whofe merit, in his own line, we have often feen with fatisfaction. To convey ftrongly the impreffion of his fentiments, and a juft view of his abilities, within a moderate compafs, is our very earnest wifh in the present article. But we are aware that it will not be eafy. His views are fo important, and his illuftration of them, both in poetry and profe, fo various and fo ingenious, that whatever number of paffages we can bring forward as fpecimens, we mult infallibly leave ftill more unnoticed, at leaft of equal value and merit, ¢་ Of his title we must say that is by far too modeft; Rhymes on Art" convey no better idea than that of a few defultory thoughts thrown into rambling measure: inftead of this we find the opening of a great didactic poem on Painting, the general objects of which are well expreffed in thefe introductory lines; "What various aids the ftudent's courfe requires, It is true that, in purfuing this plan, the author has indulged himself with unbounded liberty of digreffion; and that the two parts here published are very principally occupied with reflections on the prefent obftacles which the art encounters, in this country, and the probable means for removing them. Mr. Shee writes throughout, and it forms no fmall part of the charm of his book, like a man fully impreffed with the dignity of his art, and the juftice of his caufe. Even in his preface, though he is by no means arrogant, as to his own powers, and thinks it very poffible that he may fail to fatisfy the critical reader, he difdains all the cuftomary pleas and pretences of young authors, and puts himself, at once, fairly upon his trial. Even in this part, his genius already fhows itself, and his illuftrations of the topic are at once original and juft. "An author," he fays, "fhould difdain to fight under falfe colours, or owe his fecurity to any thing but his strength; his object is not to efcape with impunity, but to acquit himself with: credit; and it can neither provoke his fate, nor prejudice his reception, to avow honeftly, that he has more ambition than prudence; that he pants for diftinction, and purfues it at the hazard. of difgrace. "His valour, surely, is not much to be refpected who cries out "Quarter!" on coming into the field." P. vii In this preface, though, as the author fays, it is extended beyond his original purpose, "the fubject springing from his heart, and pouring unpremeditatedly from his pen," there is much that is very ably remarked, and expreffed with pecu-. liar energy. He is pleading for the encouragement of the arts, as a matter of importance to a ftate, and the short fpecimens which we fhall produce of his pleadings will in fallibly fallib'y fuggeft a high opinion of the advocate. First for the importance of the arts, "Whatever may be the power or profperity of a state, what ever the accumulations of her wealth, or the fplendour of her triumphs, to her intellectual attainments must she look for rational eftimation; on her arts must she depend "For living dignity and deathlefs fame." They are the vital principle-the breathing foul of empire, which, after its cumbrous body has decayed,-after it has fhaken off the mortal coil of greatnefs, furvives in fpiritual vigour throughout the long futurity of time." P. xii. The following, on the ftate of our native arts, is very lively, "Our arts, indeed, have experienced the fate which was denounced against our liberties-they have been invaded from every port upon the continent,-overrun by a possé of picture-dealers; and yet we have feen no defence bills paffed for their protection no patriotic funds appropriated to their ufe-no voluntary offers of fervice tendered throughout the diftricts of Tafte: dangerous. principles have fpread in their very camp of defence, and all the corps of criticifin are disaffected: our connoiffeurs are become catamarans to blow up our own pretenfions and even the fmall craft of critics are proud to fhew the colours of the enemy, and cruise against us on our own coafts." P. xvi. Something very like, not only the ftyle, but the ftrong fenfe of Burke appears in this paffage, refpecting public li berality to the arts. "Surely, in concerns of this kind, there can be no room for the confiderations of petty economy-for the demurrings of eftimate and calculation-there is an expence which enriches and adorns a state-and an economy which impoverishes and degrades it. The one is the enlightened policy of the merchant connected with the commerce of the world; who, calculating on the broad` fcale of profit and lofs, comprehends remote advantages, compines complicated operations, and pours out his funds with apparent profufion, through a thousand outlets of hazardous adventure, fecure in the general refult of his principles, and calmly tracing the progrefs of his interests through all their circuitous channels of return; the other is the fhort-fighted folicitude of the pedlar, whofe ideas are confined to his counter; who, incapable of generalized views, or extended operations, fees not beyond the first links of vulgar advantage; but cafting up in his terrified imagination the paltry items of daily difburfement, fuffers the ap 9 prehenfions |