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vitiated re-coinage, 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 cquivalent 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. pence 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 Boston to Canton; and this is done 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 twena tieth of their funded property, or to the discharge of about twenty millions of the national debt. This is no doubt the grand + 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 to the treasury. Is it, however, for these ends, worth while to realize a levelling dishonest confiscatory scheme, which every where sacri, fices 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. 64.
Carpenter, No. 12, Fleet-street, &c. These observations first appeared in a newspaper, and are now col. lected 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 fuse his utmost endeavours to prevent any measure from passing into a law, which by the severity of its operation may endanger thę infraction of so essential a principle.'
As a specimen of the author's moral reasoning, we insert the fol. lowing 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. xxiii. N. S. p. 231. . + A second temptation is the profit of 5 per cent. on re-coining 30 millions of circulating coin.
selves, they are at the same time the most abandoned and the most deluded. For whọ that has a moment's thought can avoid feeling -the observauce of God to his secret views ; and when at the end of his labor-his voyage of an instant! he claims the reward of his 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 thee 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 this?"Fool! where is that magnanimity which alone could fit thee for the society of beings whose ceaseless joys spring from each othe:'3 búppiness ! ..
In a postscript, he condemns the plan of making income the basis of taxation; a freehold, he remarks, being worth 25 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.
EDUCATION. Art. 41. Minor Morals, interspersed with Sketches of Natural
History, historical Anecdotes, and original Stories. By Charlotte, • Smith. 12mo. 2 Vols. 45. Low. 1798.
The productions of this lady are well known: as a writer on edu. cation, her Rural Walks *, and Ferther Rambles t, 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 altogether 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 Mrs. 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, the work is well fitted for information and improvement. Should it meet with encouragement, we are led to expect some additional volumes. Art. 42. Leçons pour des Enfans, de l'Age de deux jusqu'à cing
Ans. Ouvrage en deux parties. Traduit de l'Anglois de Madame BARBAULD, par M. Pasquier. 12mo. Small Size, 2 Vols. 28. Darton and Co. 1798.
Some years have passed since we recommended Mrs. B.'s little volumes to those who conduct the outset of the literary education of
· * See M. Rev, N, S, vol. xvii. P- 349.
Do, vol. xxi. p. 458.
children. The obvious utility of that 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 slight 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 voluitnes into two : but,' he adds, • I have followed the same form and Hivicon of sentences as in the original ; as it appeared to me to contain every respect, the advantages requisite to faci. litate the instruction of young beginners.' ..
Art. 43. The Sparrow. 12mo. 28. 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. Art. 44. Keeper's Travels in search of his Master. 12mo. Is. 6d,
Newbery. 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 productions of the kind, will engage the attention of children, while it affords some useful admonition and good morality. Art. 45. Exercises upon the French Grammar, with the Rules pre
fixed to them. By P. Chardon, Ci-devant Avocat au Parlement de Dijon. 2d Edition. 12 mo. 25, bound. Sael.
We believe that the first edition of this work escaped our notice : in its present form, it well deserves the attention of those who wish to acquire a grammatical knowlege of the French language. Art. 46. Entertaining and instructive Exercises, with the Rules of the
French Syntax. By John Perrin. 8th Edition, 1?mo. 38, bound. Law.
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 bias 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
Amuscinent of the Rising Generation. 12mo. pp. 228. 25. · Vernor. 1798.
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 por mother in this country,
and that he is fearful of being staryed to death."-" Buy you a little boy! Julius,” said Mr. Godfrey, “ if you had asked me to have bought you a little dog, I should not have been astonished ; but boys are neither to be bought nor sold, in this happy spot of earth.”_" O indeed, papa, they are, for Charles Henley's father bought him one, and he has such fun with him, you cannot imagine. Sometimes he makes a horse of him, and sometimes a harlequin, for his sisters have made him a very pretty jacket; and then if he won't jump over the places Charles wants him, he whips the wooden sword. from his side, and straps him till he flies over like a race-horse. Oh, it is such fun, papa, you cannot conceive."-" And so,” said Mr. Godfrey sternly, “ your only motive for wishing me to save the boy from starving, was, that you might have the gratification of killing him with cruelty, and purchase pleasure at the expence of the poor creature's pain.”-“ No, papa," replied Julius, “I would not hurt any body for the world ; but you know black people have no feeling ; for Charles Henley says, their skins are as thick as a lobster's shell, and if they were to be boiled they would be as red.”-“Then Charles is as weak as he is wicked, and deserves boiling himself,” said Mr. God. frey. " But where did you see the unfortunate child ?”—The story then proceeds very properly; the poor lad is received into the family, proves very faithful, and is of distinguished service ; for which, when offered a reward, the honest boy replies, “ No, Massar ; me want no money-me want no clothes and me no like paying when me de what is right."
The tales are eight in number; they bear the character of the her. mitage, as supposed to have been written by Father Curbert, a hermit, who is said to have passed his time in serving his Maker, or rendering himself useful to his fellow-creatures. This distinction we cannot quite approve, though too common, as separating religion, or what is called duty to God, from morality ‘and benevolence; whereas real piety is the best foundation and source of all good conduct.-The tales are all adapted to instruct and improve the mind, as well as to engage the attention1.-One great mistake appears in page 124, where the word compunction is inserted, we conclude, for compulsion. Art. 48. A Present for a Little Boy. 8vo. 18. Darton and
Harvey. 1798. The commendation which, with pleasure, we bestowed on the Present for a Little Girl, published by the same booksellers, (see Review for May last,) will justly apply to the present article. - If Messrs. Darton and Harvey proceed in the culture of this particular branch of juvenile amusement and instruction, we hope that they will be careful to preserve the spirit and neatness of their first specimen. · Art. 49. Fabulæ in usum Scholarum, selecta Opera et studio Georgii
Whitaker, A. M. Grammatica Schola Magistri Southamptoniæ. Tertia Editio, aucta et emendata 12mo. pp. 138. 18. Law. 1798.
A short account of this little work will be found in our 15th vol. N. S. p. 218. Referring the reader to what is there said, we have only now to announce to the public the appearance of a third edition, amended and enlarged, without any increase of price. The sale which it has obtained seems to prove that it is acceptable and beneficial. 3
BOTANY. Art. 50. Hortus Paddingtonensis : or a Catalogue of Plants culti. vated in the Garden of J. Syınmons, Esq. Paddington-house. By W. Salisbury, Gardener. 8vo. pp. 110. 35. 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 corTesponding English appellations, arranged alphabetically ; with the addition of an index of English names, and the Linnæan genera to which they belong. Art. 51. The Botanist's Calendar, and Pocket Flora, arranged ac
cording to the Linnæan System. To which are added References · to the best Figures of British Plants. Small 8vo. 2 Vols. pp.
about 450. 1os. 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 is 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, and Ruses, (execpt a single specics,) with their respective kindred genera. The compiler has 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 objec(tion. Art. 52. Botany displayed; being a compleat and compendious Elu
cidation of Botany, according to the System of Linnæus. 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. Nunes, 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 Linnæan 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 from 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. gures, of a new Genus named Hyænanchè, or Hyæna Poison. By Aylmer Bourke Lambert, Fellow of the Royal and Antiqua
rian Societies, &c. Vice-President of the Linnæan Society. 4to. - pp. 54. 13 Plates. 12s. Boards. White. 1797
This work is a most valuable monography of a genus of plants which is bighly important, but which, from the scarcity of specimens and other causes, has hitherto been involved in much obscurity. We