ART. VIII, Essays on the following Subjects; Wealth and Force of Nations; Authenticity of Offian; Accompanyment; Exifience of Body; Fortification; Battle. By Charles M'Kinnon, Efq. 8vo. 5s. boards. Creech, Edinburgh, 1785.

IN thefe Eflays, which are written in loose and unconnected fentences, as if they were fo many aphorifms, and which appear to be the memorandums of a student, taken down from the mouth of his preceptor, we have not been able to discover one fentiment that is new, except in the dedication and preface; quotations from which, by way of specimens. of our author's abilities, we fhall lay before our readers. Upon page 133 the word DEDICATION is printed, and stands folus upon that leaf. On page 135 Mr. M'Kinnon proceeds:

The opinions in the following sheets were formed long before they were put into writing. I kept them by me for fome time, and I print them now much against my will, merely because of an accident which left me answerable for their errors, and would have transferred any merit they had. The first treatife stood originally in less than a page, and had no figures; but, having feen that no reputation or capacity could fecure a man from being charged with the most vulgar errors, I found myself forced to fpread it: I added, too, fome applications of its principles. The fecond was, from the fame reason, made from the first, much longer than I could have wifhed. In thefe cirdumftances, it is furely very unpleasant to me, who have never ferved, to print on military fubjects; but, at least, I am not obliged to inquire whether heaven is defended by infinite artillery, or whether the devil charged in column.'

The following forms part of the author's preface to his Obfervations on Fortifications.

The progrefs of the civil fciences has always been whimsical: that of the military fciences has been at least as whimsical; I think rather more fo. The military fciences have been cultivated by men of great abilities. No doubt, there were heroes and inventors, when men fought with ftones and clubs, and defended themselves in huts, dens, or trees. But then, from the time of Guftavus Adolphus (and we might go further back) there is a lift of foldiers, whofe names are not mentioned but with veneration in the others, there is a very long lift of names which are mentioned with equal regard: Within that period, Rapin has been held a great hiftorian, and Petty a great financier, and, on this fo called fcience, no difcovery has ever been made by a great general, nor by one who fhewed genius on any other fubject.'

In this collection of obfervations, wholly taken from the writings of other men, we have one of the most palpable inftances of the cacoethes fcribendi, that has ever been exhibited to the world.

ART.

ART. IX. Letters on exceffive Taxation. From a Philanthropift, to bis Royal Highnefs George Prince of Wales; the Right Honourable William Pitt, first Lord of the Treafury, and Chancellor of bis Majesty's Exchequer; and feveral other Noblemen of the firft Diftinction: with an Addrefs to the People of Great Britain. 8vo. 2s. 6d. Printed for the Author, and fold by Fryer, London, 1785.

THIS appears to be the production of an inventive but an

eccentric and ill-regulated mind. It feems, the author has written several letters to Mr. Pitt, and offered feveral hints on the subject of finance and taxation; fome of which letters and hints have been favoured with a flight degree of attention from that young minifter, whom he accuses of pride, arrogance, felf-fufficiency, &c.

I only value men for their fuperior worth, virtue, and abilities, not for their titles, exalted stations, wealth, or family-blood; no further than the laws of fubordination require, which are effential to good government.

• Divested of all vain ideas, I must beg leave to draw a line refpecting fuperiority. Suppose you are immaculate; are you fure there is but one? I cannot think your fupernatural ability gives you any confirmation you are the only one. Should you inherit infinite wisdom; could you prefume you are the infinite Father, Son, and Holy-Ghoft? Would you engrofs the omnipotence of the unity in trinity and trinity in unity, and center the infinite wisdom of the whole Godhead in your fingle breaft? You must concur with me, fo vain a prefumption could not be admitted of. Since it is allowed there are three in heaven, what authority have you to circumfcribe them to one on earth? Solomon fays, there is witdom in many; I wish to do justice to your extraordinary abilities, therefore fhall fuppofe you Solomon the fecond. Can you expect to fee the queen of the east come to pay her adoration to you, for ftripping your people of the means of exiftence? Will fhe admire complaining in your ftrects, and your houses filled with mourning? as heaven, earth, and Solomon, the first admitted of the plural, I cannot fee how you are juftified in your contempt of me; which naturally muft lead me to fome further comparative obfervations. First, respecting the infatuation of the other fide of the Tweed-high-blood-your's in elevation far exceed, yet may not be more pure-your predeceffors had an opportunity of enjoying eafe and intemperance, which occa fions difeafe-mine were laborious and abftemious, which is inftrumental to purity-fo that, in a physical sense, you have little cause for exultation, I for envy-you have the advantage of education-I experience you theory-I practice-you have ftudied languages and books-I books and men-you have been upwards of twenty years on the theatre of the world -I more than forty-you was born to fortune and friends-I to indigence, and by induftry must acquire what I get.

You, by fortune, friends, and fituation, are fought after, flattered, and idolized-I, from feanty circumftances, am vilified, traduced, and mifreprefented

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mifreprefented-reflect which has the advantage in acquiring wifdom; we need not, like Saul, resort to Endor, or raise the body of Samuel, to folve that.

You, like the fplendid fun-flower, with the appendages of ftate, may look down with fcorn and indignation on a poor violet, that can fcarcely raise its head above the furface of the earth, and drooping, bent by a load of bitter effence, extracted from that preponderous flower, which has much the advantage as to external appearance and magnitude, but as to its fuperiority, in fragrance or efficacy, to the disease in question, will admit of a doubt I cannot think but that there is fome juftice in the metaphor, and bears fome analogy to your conduct as a minister'.

Our author proceeds to give a sketch of thofe viciffitudes of life, which tend to render the understanding more perfect by the experience of misfortune, of which, it seems, he has had his full fhare.

Having thus given our readers a general view of this writer, as a man, we go on to lay before them fome fpecimens of his abilities as a financier. His general maxims, that the collection of taxes fhould be fimplified as much as poffible, that taxes fhould not be compulfive, if poffible, but voluntary, and therefore laid, not on the neceffaries, but the luxuries of life, are just. He proposes a plan for an annual lottery, by which government will have the whole ufe of the money, from year to year, without one farthing of expence, or any funded debt.

Admitting the tickets are iffued on Lady Day 1784, and the last instalment paid in by the latter end of October 1784, the lottery to finish drawing January 1785, the prizes to be paid the beginning of November 1785; the lottery being annually, government will receive the laft instalment for the second lottery before it will have occafion to pay the prizes for the first; so that it will have the use and intereft of the money for three quarters of a year or more; and, great part of the time, will have the money of two lotteries in poffeffion before it pays the prizes of one; which will be confiderably more than the whole fum of one lottery being given to government.

Comment. Though I am no advocate for lotteries, it is by far more constitutional than partial taxation, and lefs ruinous than the Commutation Bill or Shop Tax will be, which was enforced to enrich a mercantile company, at the expence of beggaring a whole kingdom, or at least the most valuable part of it. This brings to my mind an obfervation of a celebrated politician, "Merchants may grow rich while a nation grows, poor.”

The metropolis being fupplied with malt liquor cheaper than the major part of the kingdom, the most indigent part, as our author juftly obferves, already pay after the rate of fourpence per pot, by the pennyworths, the farthing on the pint being added. He therefore proposes a tax on porter, which he thinks will be lefs oppreffive, and more conftitutional, as it is by no means compulfive or partial.

But

But our author has yet in reserve a plan, by which, if he is patronized by his countrymen, he will bind himself, under the Levereft penalties, even of limb and life, for it would appear that he could not fuffer effentially by the forfeiture of goods, to find refources that fhall remove every obnoxious tax, diminish the enormous public debt, and establish a fyftem that will prevent, in future, its accumulation, even in war. This he declares in the strongest and greatest variety of phraseology, in his addrefs to the people of Great Britain; in a letter to the Prince of Wales; in fundry letters to Mr. Pitt; in one to the Duke of Marlborough; in one to the Duke of Bedford; in one to the Duke of Devonshire; in one to the Earl of Egremont; and in one to the Earl of Lonfdale.

This plan the minifter requested to have in writing. But it is neceffary, the author tells us, for very particular reasons, that it should at present remain a fecret. As a change of miniftry might affect his fyftem, he wishes to place it in the hands of the people and for this purpofe, that a patriotic affociation may be formed among his countrymen, for the confideration of it, he advifes them to felect one man out of every county, of the greatest honour and property, in whom they can place confidence: This affociation being formed, he will lay his plan before them, and convince them of its practicability, as well as its being equal to the great ends proposed.

In all this project of an affociation there is the greatest extravagance; yet, it is poffible, that the projector may have conceived fome ideas not unworthy of attention.

ART. X. The Whole Proceedings of the Meeting held at the Theatre in Calcutta, on the 25th of July, 1785, to take into Confideration An At for the Better Regulation of the Affairs of the Eaft-India-Company, and of the British Dominions in India, &c. Together with the Refolutions of the faid Meeting, and the Speeches of Me. Dallas and Purling. To which are annexed the Refolutions agreed on by the Officers of the Third Brigade, flationed at Cawnpore. Calcutta printed, London reprinted, 8vo. 1s. 6d. Richardfon.

THE

HE act of the 24th of his present Majefty, commonly called Mr. Pitt's Eaft-India-Bill, for the better regulation and management of the affairs of the Eaft-India Company, and of the British poffeffions in India, and for establishing a court of judicature for the more fpeedy and effectual trial of perfons accused of offences committed in the Eaft-Indies, excited, among the British inhabitants of that country, that general alarm which was to be expected from a law, which compelled the fervants of the company, on their return to Great Britain, to deliver in, upon oath, an inventory of their whole property,

and

and to account, if required, for the means by which it was acquired. The fheriff, Mr. Young, at the defire of the grand jury, convened a meeting of the British inhabitants of Calcutta. This meeting, Mr. Purling, who was unanimofly called to the chair, addreffed in a concife and nervous speech, fetting forth the grievances of Mr. Pitt's bill. Having explained, in a few words, the occafion of the meeting, he Lays,

The introduction of a tribunal of juftice, folely for the trial of Indians, the deprivation of that invaluable, that bleffed birth-right, the judgment of our peers, and the feveral provifions which form a fyftem of judicature totally different from that by which the whole empire. is governed, are a novelty in our conftitution, an evil to the nation at large, and a grievance, difgrace, and indignity to Indians in particular, whofe reputations have received a death-ftroke, which no human exertion can remedy, recall, or obliterate; however, the repeal of this offenfive, this criminating act, may avert the injuries. which impend on our fortunes and our families.

By the paffing of this Act, we ftand prejudged, in as much as it fets forth, that the detection and punishment of crimes committed in India require different laws, and feverer than thofe which already operate over the whole body of British fubjects. This prefumption criminates, because it diftinguishes. We all know, that the law fuppofes crimes; but we also know, that it does not attach crimes to particular men, or particular bodies of men.

This law provides penalties and pains hitherto unknown, and (I fcarce think any one will fay nay, when I add) unproportioned to the offences they are intended to check and punish.

It establishes an extraordinary and an alarming innovation in the constitution of our country, which the fupporter of the bill was bold enough to avow, and the reprefentatives of a free people were fupine enough to admit.

It deprives the British-born fubject, who has refided a few years in India, of the rights and privileges enjoyed by the rest of his coun

trymen.

It exposes him to the malevolence of any man, whom he may accidentally offend, during the three years of probation, or may have offended before he left India.

It renders him a marked and branded being, among thofe with whom he is obliged to affociate, on his return to his native country.

It erects a partial, unjust, and odious diftinction between the King's. and the Company's fervants, though both are employed in India, and equally liable to the fame frailties and temptations.

It involves the innocent with the guilty in one common deftruction: nay,

It spreads, in its contagious blaft, ruin to the infant and the unborn.

• Prejudice and crimination are stamped on its forehead. The very approach of the monster, its ghaflly and horrible appearance, without Waiting for its deftructive effects, urges our refort to the first principle

of