That the sums given, as salaries, to our musical professors, as they call themselves, and to our singers, male and female, exceed all bounds and all proportion to the real value of the article, is, I think, universally acknowledged; and a frequent subject of complaint, when compared with the paltry income of the most eminent literary characters of the late or present age; and even when compared with the incomes of professional men of the highest eminence in divinity, law, or physic. A tax, therefore, on music, extending itself to all the various sources of property arising from music, would be, to say the least, highly equitable, and therefore highly popular. There is one view of this question which cannot easily be evaded. The inroads which music has made in our dramatic territories is such, that the legitimate drama is almost extirpated. The introduction of musical dramas, or operas, as they are called, was certainly fatal. It accustomed the public to receive that pleasure from the external senses, which before had its source in the understanding; and in the course of time, an alliance, offensive and defensive, being made between music and nonsense, our audiences now quietly submit to the latter, provided it be accompanied with a quant. suff. of the former. But I perhaps forget that it is not so much my business to rail at music, as to point out its eligibility as an object of taxation; and this, I presume, will appear very plainly, when we consider that it is not now confined to opera-houses and play-houses, to concert-rooms, or to other public places appropriated for the purpose. Like the Egyptian frogs, it has entered our palaces and our private houses, our halls, our chambers, our dining-rooms, drawing rooms, and even bed-rooms. Whoever has a house has a piano -whoever has a daughter, has a piano-every sale Abits a piano-every bankrupt's creditors have a piano divided among them-and a house without a piano may be suspected of something very wrong in the taste or circumstances of the owners. Under this necessary of life may be seen a library of new music, new because it never has time to grow old : such are the pleasant fluctuations which the dealers, aided by their steady allies the teachers, can introduce into any family. The man who buys a pianofor Miss, as soon as she comes from the boardingschool, saddles himself with an expense of 2cl. or 30. a year, to keep Miss in employment, and not suffer her to fall into the shocking blunder of playing a tune that is out of fashion; that is, five or six weeks old. Were I to expatiate farther on the propriety of music as an object of taxation, I might yet add another circumstance worthy of the attention of the Chancellor of the Exchequer. I have said that music is a science is a trade-is a luxury; and I may now add, that it is a nuisance too, an incentive to vanity and idleness, without any profitable returns. Thousands are daily taught to play on one or another instrument, who make no greater progress than to be able to hurt every good ear that hears them, and to oblige their friends to offer prevaricating and insincere compliments, at the vast expense of truth. With respect to music as a source of idleness, I will appeał to the many thousands in this metropolis, who having been so unfortunate as to possess a tolerable voice or finger, abandon all regular pursuits and employments, for precarious invitations to social parties, and the ambition of being "first fiddle" at all public dinners and public houses. If the Chancellor of the Exchequer will make the proper inquiries, there can be little doubt that he will find in this article alone a very productive source of revenue, hitherto untouched, or but very slightly. It might branch out into a tax on all instruments of M 3 music; music; on all printed music (by means of a stamp); and on all concert-tickets, which also should be stamped. In the case of the property-tax, too, there could be no great harm in increasing the ratio on property derived from singing two songs in an evening for 50l. or presiding (as it is affectedly called) at the piano forte for the same time, at a salary not much less; but I shall not enter farther into the details of collecting, as these may be furnished by other hands. I really think, however, that even in this late period of the session, an attempt should be made to remove taxation from an article of the first necessity, connected with the prosperity of the industrious workman, and lay it upon another article of most extensive consumption, for which no such plea can be set up. I am, Sir, yours, Z. A CHARACTER. FROM THE PERSIAN. [From the Morning Chronicle, July 16.] SHAH Abbas the Great had a smooth eunuch Minister, His kindness ill-omen'd-his promises sinister- Still inflaming the ills he affected to sooth, Still caressing the victims he meant to despoil; Cold, treach'rous, and calm, like a sea without surge, He got rid of the brave by the poison of marshes, And broke down the free by the torture and scourge! Destruction around, it consol'd him, no doubt, ODE ODE TO FORTUNE. BY MOMUS MEDLAR, ESQ. AUTHOR OF "HIGHGATE TUNNEL." IMITATED FROM HORACE.-BOOK I. ODE 35. O Diva, gratum quæ regis Antium. [From the same, July 18.] ODDESS, by grateful gulls ador'd, Whose wand can make a clown a lord, Thee, barking Fire assurance baits, But fire, alas! to smoke will turn, Locks, docks, canals, their utmost wish; Who sinks in Earth but sinks in cash, Do nothing, but undoing: New bridges halt amid the flood, And turn out "Roads to Ruin." O Fortune, in thy giddy march Kick down (and welcome) Highgate Arch, M 4 But But be content with one ill: Are caught and pluck'd like tame ducks Those rampant "Minions of their breed," IMPROMPTU.-TO SENILLA, A PARODY. Age could not wither her, nor custom stale LE ET them say what of baldness they list, Deem no woman fit to be kiss'd Till she's turn'd the corner of forty. Then |