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vitiated re-eoinage, not to supply the wants of the state, but to en« rich the farmer at the expence of his landlord.—The owners of capi. tal lent on mortgage, or on bond, will in like manner find their income to have diminished one twentieth in its exchangeable value; which is equivalent to the confiscation of one twentieth part of the whole monied property in the kingdom; and this is done not to Supply the wants of the state, but to better the condition of the debtor at the expence of the creditor ( of the extravagant at the ex. fence of the frugal man.—The merchants, to whom money is due on accounts kept in pounds sterling with foreign * countries, will find five per cent, struck off their claims universally and irreparably; which is equivalent to the confiscation of a twentieth part of all the ■millions due to the commerce of Great Britain, from Bofton to Canton ; and this is dqne not to supply the wants of the state, but to force a dishonest donative on foreigners.—The whole mass of stock-holders, again, will find a real abridgment of one twentieth of their incomes, which is equivalent to the confiscation of one twen-' tieth of their funded property, or to the discharge of about twenty millions of the national debt. This is no doubt the grand f temptation with ministers to entertain the project; which will have the further effect of diminishing, in reality, by one twentieth, all the salaries of office, and will thus be an indirect as well as a direct profit tp the treasury. Is it, however, for these ends, worth while to realize a levelling dishonest confiscatory scheme, which every where sacrifices the lender to the borrower, the opulent to the needy, and the foreigner to the native?' •
Art. 40. Observations on the Taxation of Property. 8vo, is. 6<J. Carpenter, No. 12, Fleet-street, &c. These observations first appeared in a newspaper, and are now collected and published in a pamphlet, The writer is an advocate for a direct tax on property. All other taxes, especially on expenditure, he observes, are in fact ^penalties on certain modes of enjoying property. He inveighs against taxing particular classes of men, which he compares to hunting game.
In this pamphlet, we find good morality and many good arguments. 'As it is necessary,' the writer says, ' to the existence of society that the laws should be obeyed, so it is the part of every good citizen to use his utmost endeavours to prevent any measure from passing into a law, which by the severity of its operation may endanger the infraction of so essential a principle.'
As a specimen of the author's moral reasoning, we insert the following short extract:
? All moral evil owes its origin to delusive and insatiate self-love. Men of superior talents may be considered as the pilots of life: but if, instead of being faithful pilots, they are debating whether by the crafty destruction of the vessel they may obtain advantage to them
* The operation of adulterating money on foreign exchange was considered in our Review, Vol. xxn'i. N. S. p. 231.
f A second temptation is the profit of 5 per cent, on re-coinfng ; go mijlions of circulating coin.
7 selves, selves, they are at the same time the most abandoned and the most deluded. For who that has a moment's thought can avoid feeling' the observance of God to his secret views; and when at the end of his labor—his voyage of an instant!—he claims the reward of hia machinations-—his eternal establishment!—what answer shall he make when he is thus interrogated ?—" Thou wouldst now receive at my hands that felicity which I only can bestow—when thou wert on thy
■ terrestrial journey, I gave tliee the means of aiding thy, fellow-travellers—of promoting their happiness—of keeping them in the paths of peace; of mutual comfort. Hast thou done tliis i"-y-' Fool! where is that magnanimity which alone could fit thee for the society of be
-ings whose ceaseless joys spring from each other's btoppiness ■'
In a postscript, he condemns the plan of making income the basis jof taxation; a freehold, he remarks, being worth 2j or 30 years' purchase, and a life interest, on an average, not above 12. Certainly, to a person having to provide for a family, the difference must be very great between an income being freehold, and its being only for life; and there cannot be equal ability, in both cases, to pay the same quantum of taxes.
Art. 41. Minor Morals, interspersed with Sketches of Natural History, historical Anecdotes, and original Stories. By Charlotte Smith. i2mo. 2 Vols. 4s. Low. 1798. The productions of this lady are well known: as a writer on education, her Rural Walks *, and Ftrther Rambles f, have met with a good reception in the world; and so, probably, will the present publication. It tends to the same valuable purposes with the former, it presents useful information to the young mind, directs its attention to the works of nature, and exhibits lessons of wisdom and virtue; all amid a variety of scenery and circumstances, with interspersed narratives, which.altogethtr are likely to engage the attention of the reader, and to fix more deeply the instruction which is conveyed.—Some objections might be made. When Mr6, Belmour expresses a just displeasure with her niece for having read and ridiculed, instead of immediately returning, a letter belonging to one of the servants, it seems hardly consistent that she should have permitted its being read to herself: yet this opens the way to some very pertinent and useful remarks. It may also, perhaps, be suggested that the language is often too stiff, and that the words are not always well chosen and accommodated ;— but, all this notwithstanding, tlie work is well fitted for information and improvement. Should it meet with encouragement, we are led to expect some additional volumes.
Art. 42. Ittgpiu pour des Enfans, de V Age de deux jusqu'a cinq Ani. Otrvragp en deux Parties. Traduit de VArglois de Madame Barbauld, par M. Pasquier. 12mo. Small Size. 2 Vols. 2s. Darton and Co. 1798.
Some years have passed since we recommended Mrs. B.'s little voJumes to those who conduct the outset «f the liteiary education of
children. The obvious utility of tliat work has induced M. Pasquier to give to the public the present translation of it; conceiving that so easy and so natural a composition could not be less useful in conducting children to a knowlege of the French tongue. 'Intending this translation also for the instruction of French youth,' he found it, he tells us, in his prefatory advertisement, necessary «to make some •light alterations in the English work, by suppressing what hath a relation only to England, and substituting in its place, things that have a relation to France. It appeared also more convenient to compress the four volumes »nto two: but,' he adds, * I have followed the same form and -AiySton of sentences as in the original; as it appeared to me to contairly every respect, the advantages requisite to facilitate the instructidn of young beginners.' .
Art. 43. The Sparrow. i2mo. zs. Newbery. As children, like other people, are fond of novelty, instruction from the bill of a sparrow may have its use among the various modes which ingenuity and industry are daily contriving; and the • Life of a Sparrow' may afford lessons as important as many other biographical productions.
Aft. 44. Keeper's Travels in search of his Master. 12mo. is. 6d.
The poor dog Keeper, in his faithful and affectionate search for his • master, passes through various scenes and many misfortunes. His
Jittle history, though it may not rank among the most valuable pro-
Art. 45. Exercises upon the French Grammar, with the Rules pre-
Art. 46. Entertaining and instructive Exercises, with the Rules of the
In the 4th vol. of our Review, we spoke of the first edition of this work in terms of commendation. We can now only add that it has received improvements from the hand of the author in every successive, impression; and consequently that the last edition may be
, pronounced the best.
Art. 47. Tales of the Hermitage, written for the Instruction and
The beginning of the last of these tales has in it somewhat so interesting and instructive, that we are inclined to transcribe it.—" Papa," said Julius'Godfrey,' addressing himself to his father, "I wish you would buy a little boy for me whom I saw begging in the street this, morning; for he says he has neither father nor mother in this country, •" and. BOTANT.
Art. JO. Hortus Paddinglonensis: or a Catalogue of Plants cult^ vated in the Garden of J. Symmons, Esq. Paddington-house. By W. Salisbury, Gardener. 8vo. pp. no. 3s. 6d. sewed. Shepperson and Reynolds. 1797.
Of this work, it is only necessary to announce that the catalogue consists of the scientific names of the various plants, with their corresponding English appellations, arranged alphabetically; with the addition of an index of English names, aud the Unnxan genera to which they belong.
Art. yt. The Botanist's Calendar, and Pociet Flera, arranged according to the Linnaean System. To which are added References to the best Figures of British Plants. Small 8vo. 2 Vols. pp. about 450. 10s. 6d. Boards. White. 1797. The author of this work has given a title-page which very little •corresponds with the contents of the volumes. The plants here described are only some of the indigenous British; and the order of their arrangement 13 according to the time of their flowering-;—a most objectionable method indeed! which can never be accurate for two years together. The whole of the class Cryptogamia is entirely omitted, •as well as all the Grasses, Carexes, ami Rushes, (exeept a single : Species,) with their respective kindred genera. The compiler h*s •purposely omitted these, on the plea that the insertion of them would have carried him • beyond the limits of a pocket compendium:' but we think that the want of them is a material and insuperable objection.
Art. 53. Botany displayed; being a compleat and compendious Elucidation of Botany, according to the System of Linnaeus. By John Thompson; with Plates, serving as Examples of the most beautiful, rare, and curious Plants, indigenous and exotic, coloured from Nature, and designed purposely to elucidate and ornament this Work. By A. Nunesa Botanical Painter. 4to. in Numbers. Sold by all Booksellers. 1798.
We cannot class this display of the science of botany among the most successful endeavours to elucidate the Linnrean system that we have seen. The plates are the best part of the work.
Art. 53. A Description of the Genus Cinchona, comprehending the various Species of Vegetables frqm which the Peruvian and other Barks of a similar Quality are taken. Illustrated by Figures of all the Species hitherto discovered. To which is prefixed Professor Vahl's Dissertation on this Genus, read before the Society of Natural History at Copenhagen. Also a Description, accompanied by Fi
fures, of a new Genus named Hyasnanche, or Hysna Poison, y Aylmer Bourke Lambert, Fellow of the Royal and Antiquarian Societies, &c. Vice-President of the Linnsan Society. 4*0. pp. 54. 13 Plates. 12s. Boards. White. 1797. This work is a most valuable monograph)' of a genus of plants e which is highly important, but which, from the scarcity of specimens and other causes, has hitherto been involved in much obscurity. We