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beyond the most sanguine of all former calculations. • Fortunately for us,” says the author, it appears still to be in our power, by placing all future assessments upon income, instead of laying them on articles of consumption, to raise such an ample sum yearly, as may not only put it in the power of government to ald a large sum annually to the sinking fund, and thus speedily to lessen many of those taxes which chiefly seem to require it; but to provide fully for the expences of the war, of whatever duration it may be. Let the people be convinced, that an efficient plan is set on foot for removing, in a moderate length of time, the severest part of the bure dens with which they are assessed, and they will cheerfully give Irhatever may be required. If a tenth part of their income will not prove sufficient, there is much reason to believe that they would give an eighth, a sixth, or even a fourth, if it should be requisite. Most amply, indeed, would they be repaid for this kind of sacrifice; the effect of which would be permanent, while any inconvenience or distress which such an extraordinary advance might induce, would prove short and temporary.'
With respect to taxation on consumption, should it ever be intended to give relief, it would be reasonable to make a distinction in favour of useful and necessary consumption; as all beyond that, being a species of waste, may properly be regarded as a just object of taxation, by which it would be rendered of some use.
The sale of the land tax, which is the subject of the second essay, is disapproved as being not only disadvantageous to the purchaser, but, in the opinion of the author, detrimental to the public, .by giving a high artificial value to the funds, thereby attracting too great a proportion of the national wealth towards them."
The agriculture of Great Britain, in the author's judgment, is capable of improvement “so as to yield considerably more than double, probably three times, the present amount of it.' The principal part of the scheme of improvement proposed is the giving large and properly directed premiums; and, by lending sums of money, to the amount of a million in every year, to the cultivators and proprietors of land, to be free of interest for twenty years :-or even double that sum. The author shews a tenderness for the proprietors of land, for which we can see no just reason. • The proprietors of the whole territory of the kingdom' he describes as being the poorest clats in the community ;' and in their favour he would have the land tax repealed. The occupiers of land are those who are most inme. diately interested in its improvement; yet, the general benefit being so much concerned, there appears good reason for giving encouragement, and, perhaps, occasionally, assistance, to the cultivator. Where the occupier is the proprietor, having no rent to pay out of the produce, he must be supposed to be the less in need of assistance.
It appears to us that the author entertains too high an opinion of the resources of the country; that he thinks too lightly of the burthens of high taxes; and that lie much under-rates our necessities. If, under the present circumstances, the affairs of the nation can be conducted so as to prevent any considerable increase in the present debt, it will be doing much ; more we think it would not be wise to undertake ; for we agree not in opinion with those who, as taxes become heavier, believe that the ability to bear taxation is increased. Many of the remarks in these essays, however, merit much attention, The tax on income, the writer argues, ought to have been extended to incomes considerably under 60l. ; and that the scale of gradation should have been continued in some degree of proportionable increase on incomes beyond 2001.-We shall conclude this article with the fol.. Lowing extract, containing the author's ideas on the benefits which might be derived to the country, from a more general use of com. mittees of members of parliament :
• The most important advantages have been derived from the exer. tions of every committee that has yet been appointed for the investia gation of political matters; and the reason is obvious: in the election of committees, men of abilities only are fixed on; chieiiy those, indeed, who, from their situation in life, their pursuits, and other circumstances, are supposed to be peculiarly fitted for the purpose for which they are chosen ; and who, therefore, with only one oba ject in view, very commonly obtain all the information with regard to it which it is possible to procure: by which they are enabled to elucidate, in the best possible manner, every subject with which they are entrusted. Now, why may not similar advantages be obtained in the management of every object of equal national importance ? Might not permanent committees be established, at the beginning of every parliament, each consisting of a few select members? and to every committee some important national object being entrusted, such views would soon be obtaired of all of them as we are never likely to possess from any other plan.
. In these committees, the nation would enjoy this important ad. vantage, of having men of the first abilities and knowledge in business brought into action, who, froin not being enabled to deliver their sentiments as public speakers, are often entirely lusi, or never heard of in the full meetings of parliament; but who might often be well fitted for giving the ciearest and best views on every point in which they should have occasion to act with more confined numbers.
• In this manner, many of the most able inen in the nation might at all times be employed, and with no expence to government, in giving the utmost possible perfection to every scheme of public utility'
Capt. B....y. Art. 46. Necessity of destroying the French Republic, proved by
Facts and Arguments. Translated from the French by the Author, with Additions. Svo. 1s. 6d. Debrett, &c. 1799.
A review is here taken of the actual state of each European power, and of the designs of Republican France ; from which it is inferred that there can be no reliance on treaties of peace
with her, since her present circumstances command and oblige her to make a jest of any covenant which she may form with sovereigns. Tliere is, consé, ently, the most urgent necessity for crushing this alldevouring Hydra.
The powers of Europe not only seem to be of this opinion, but appear to be rapidly advancing to the completion of thcir object. Mo..y.
Art. 47. Neutrality of Prussia. Translated from the German,
8vo. IS. Wright. We are told that this pamphlet has been read with avidity on the continent. Its object is to reprobate neutrality, and to stimulate Prussia to re-join the coalition against France. It takes a view of the relative situation of all the states of Europe towards France, points out what they are to expect from its present government, and undertakes to delineate the real interests of Prussia, and her means of safety. The author notices the jealousy existing between the courts of Vienna and Berlin as the cause of the Neutrality of Prussia : but he calls on the latter to reflect that the fall of Austria would be a sure prelude of her own destruction. He fears, however, that the favourable moment for the deliverance of Europe is past : but, before this time, he has probably altered his opinion. The victories of the allies in Italy' have happily changed the face of European politics; yet it may be proper for Prussia to consider whether a co-operation with Austria be not preferable to a treacherous peace with the French Directory. The powers of Europe are ex. horted not to temporize, but to act with union and firmness. Art. 48. An Inquiry into the Truth of the two Positions of the French
Oeconomists, that Labour employed in Manufactures is unproductive, and that all Taxes ultimately fall on Land. By Danic! Wakefield. 8vo. Is. Rivingtons. 1799.
The French @conomists are among the first writers in modern times, who applied analysis to the important subject of rational prosperity. The various étails into which they intercd, supplied an abundance of materials for enabling succeeding authors to correct their errors, and to improve their system. Mri Hume, in his political essays, and after him, more fully and more elaboraicly, Dr. Smithı, in his Wealth of Nations, in opposition to the French aconomists, who refer national veaith to one only source, prove that it results from many sources; and when they conjoin land and labour, they mean by the latter not merely labour bestuived on the ground, but all other kinds of profitable industry. In doing this, they have recurred to the doctiine of one of the fiict, and by far the
createst, of all political economists; who taught that labour was the only just measure of ihe value of all possessiwis, and early explained the distinction between labou: in a political sense productive, and labour merely useful *
In returning to this antient system, however, Dr. Smith is still so far influenced by the French c:conomisis, that he considcrs landholders as a productive class; whereas, in strictness of language, land-holders are mere recrivers of rent;; and, instead of bung labourers and producers, are ihe verie:t idiers and the sicarest corsuners in society. The exigency of the present crisis lias indeed turned them to their proper employment, the defence of their country; a kind of labour certainly highly useful and honourable, but not in the political sense productive to
* See Aristotle, Gilies's translation, vol. i. p.271. and vol. ii. p. 38.
+ See our Review of Dr. Gray's pamphlet, entitled Essential Princics of the Wealth of Nations, &c. vol. xxiv. P. 31.
In Mr. D. Wakefield's pamphlet now before us, the doctrines of the French æcononnists are attacked with force of argument, and ingenuity of illustration; and some of Dr. Smith’s strictures on their system are placed in a new and striking light: but our limits will not permit us to enter into any satisfactory detail on the subject ; and we can only recommend the pamphlet to the attention of those who interest themselves in the discussion.
Gil...s. Art. 49. A Country Parson's Ar! [ress to his Flock, to caution them
against being miled by the Wolf in Sheep's Cloathing, or receiving Jacobin Teachers of Sedition, who intrude themselves under the specious Pretense of instructing Youth and preaching Christianity: y Francis Wollaston, Rector of Childurst, Kent. 8vo. Is. Wikie. 1799.
From this laudable display of the abominable principles and dangerous practices (in most parts of Europe) of what is called the . Jacol in party,' we shall extract a passare 1
afford new information to many of our readers, respecting the origin of that denomination ;-alihough we have somewhere poticed it before :
• The court of France, surrounded and besieged as it was, with the false philosophers of Voltaire, the followers of Rousseau in his ideal scheine, and the enliglitened of Weishaupt, having had many of the adepts belonging to each sect introduced imperceptibly into every department, and become leading men at the head of affairs in that nation, was ripe for an explosion when the signal should be given.
• The time for that signal was now arrived. The distress in the finances of that court, and the di position of the last king of France to relieve the burtheus of his people, and to consult their wishes, gave rise to a meeting of the nobles for that purpose ; a meeting secretly instigated by those who wish d for a new scene of things.
• Ai the head of the free.masons in France, and grand master of their order, was that infamous wretch the last duke of Orleans, (who afterwards took the name of Egalité, or Equality ; thongh it is well known that the oltaining of the crown itself was the real object at the bottom of his heart,) having under him little short of 3co regular lodges of free-masons, dispersed in as many towns in that nation, subject with implicit obedience to his nod. A general meeting of them was summoned at Paris ; and did meet in the church of thie Jacobins; one of the religious orders at that time. To this very numerous meeting of the free-masons, some leading disciples from Weishaupt were sent as delegates: delegates from other clubs and other societies to infiame these with the farther desiins of the enlightened or illuminated followers of Weishaupt. In that they succeeded too well. To the liberty and equality of original free-masonry; to the fierce rancor of Voltaire and his self-called philosophers against Jesus Christ and his religion ; to the democratic principles of Rousseau, and his visionary schemes about the origin of all government ; these delegates added, the rage of Weishaupt and his pretended more enlightened followers, against all kings, or rather against all who under any title bear any
among men. The ficry spirit of the French kindled at once into a flame. The names of 'free-mason, of philosophers, of friends to a social compact, of illuminé or enlight
ened, were from that instant all absorbed in the one name of Jacobin, The others are heard no more. Jacobin became the name; liberty and equality the watchword; while a rancorous hatred against all good order and all good faith among men, was the object, operly pursued from that day by a most numerous Horde ; which had been training up gradually during 60 years to a most stupendous highth, to become the scourge of the earth.'
We understand tliat the intrusion of certain sectarists, into the author's parish, gave rise to this Aduress; which, though designed for his own Flock, he thinks may have its use, in cautioning others against a practice of the Jacobin Societies, of which few are sufficiently aware. It were to be 'wished, that the Law gave to the Minister of a Parish the Power of proceeding, in a summary Way, against such as intrude unasked into the Fold committed to his Care.'
Mr. Wollaston, we apprehend, is the respectable writer of whom, as a man of SCIENCE, we have more than once taken honorable notice, in the course of our literary labours; we have now had the pleasure of beholding him in the still more revered character of an active and zealous Christian minister,
the British Empire, a Public Institution for diffusing the knowlege
In this pamphlet are explained the reasons which render it desirable to create an institution, such as is described in the title-page. The writer likewise gives the circumstances of the origin and progress of the institution; the terms of subscription; the present subscribers ; the managers; and the regulations, laws, &c. which are proposed to be adopted
The union of art, of science, of speculative truth, and of practical utility, which formerly was indolently desired rather than actively aitompied, has of Lite years and in many irstances been accomplished. To promote such an union, no one has laboured with greater zeal or nicre success than the author of the present proposals. With 107. ccasins activity, he has exerted himself to increase the conveniencies of life, and to enlarge the stock of human happiness. In founding the present institution, die seeris desirous of perpetuauing his benevolcace, and of ensuring a continuance of that activity which labours to attain what Bacon calls the true and legitimate goal of Science; the endowment of life with new inventions, and new sources of abund.
May success continue to crown his laudable endeavours ! Wood.... Art. 51. Biographical Anccrdotes of the founders of the French Republic,
and of other eminent Characters who have distinguished themselves in the Progress of the Revolution. Vol. II.
PP. 470. 55. Boards. Johnson, &c.