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the Lord's prayer,' others from • Bishop Hoadly's plain Account,
- some, from Sermons and Tracts by Dr. Adams, 8vo. 1777,'others from • Dr. Foster's Discourses on natural Religion and social Virtue, 4to. 1752,' and some are composed by dissenting ministers, who, as they had no object in view but the advancement of rational piety, have no desire to be known.' It should be added that the compositions of the late Dr. Leechman have also contributed to the collection.
To most, perhaps to all Christians, who wish for assistance of this kind, this selection may be acceptable. As far as we can judge, it breathes that spirit of humility, piety, gratitude, and benevolence, which are essential to real devotion. If any expressions should prove objectionable, they may be easily onnitted': or, should some parts appear rather defective, this deficiency may be supplied from the reader's own thoughts. The language, while it is plain and suited to general apprehension, well accords with those serious and solemn exercises in which it is employed.
Hi. Art. 36. Rights of Discussion ; or a Vindication of Dissenters, of
every Denomination : With a Review of the Controversy, oc-
It has been thought, and said, -that the aspect of the times has 1. btely appeared rather unfavourable towards the rights of free dis
cussion, &c. We hope that there is no real occasion for apprehen. sions of this kind : but, if there actually be any
alarmists respecting these subjects, we trust that there will never be wanting honest and able men, who will stand forth in defence of our constitutional liberties, civil and religious. The principal cause of the appearance of this publication
appears to have been the controversy occasioned by the Pastoral Charge mentioned in the above title-page: but various other topics, chiefly those relating to points of disputation between the established clergy and the sectaries, are introduced, such as--tythes, universities, depravity of manners, primitive Christianity, &c. making, on the whole, a polemical miscellany, which cannot fail of affording amusement to those who have a taste for ecclesiastical sword-play.
the Eighteen Manceuvres, as ordered for his Majesty's Forces.
Many schoolmasters, not satisfied with the numerous elementary treatises already extant, have composed grammars and rules of arithmetic, with a laudable zeal for their particular seminaries. In a similar manner, different adjutants have written explanations of the « Rules and Regulations," &c. for their respective corps. Tha present addition to the number has sufficient merit to hope for attention, even beyond the parade of the respectable associa..
tion * to which it is addressed. The following important observation,
yet all their pivot fanks will, after the wheel, remain truly dressed.''
The annexed remarks on the method of sizing the meri, which we have not observed in any late publication, deserve attention. • The tallest men are put in the front rank, the next tallest in the rear rank, and the shortest in the centre. This method seems more intended for parade and show, than atility in time of action, where
certainly the whole order should be reversed. In the instructions of} for the French infantry, some regiments when preparing for action
order it so, that in a moment intervals are made in the centre and rear ranks through which the front rank pass, (passes,) and they stand formed thus; the shortest men are in the front, the next tallest in the centre, and the tallest in the rear-the advantages arising from this disposition in the firings is (are) too obvious to insist on. The work is illustrated by thirty-two plates, which are all clear
d and correct. Art. 38. Instructions for the Armed Teomanry. By Sir W. Young,
Bart. a Captain of Armed Yeomanry in the County of Bucks.
pp. 51. Is. 6d. Egerton. 1798.
• It is intended that this short essay shall comprise such subjects as belong to the spirit, purpose, and practice of our institution, and no other.
• Rules of conduct, with observations, will be suggested, and the words of command will be given, with explanations of practice in the field.' This task Sir William has very neatly executed.
DO Art. 39. A few Minutes and Observations for the Use of the Gentlemen
and Teomanry. By William Allen, Adjutant of the Herefordshire
This little work is very similar to that which occurs in the preceding article, but is comprised in narrower limits.
which are added the Words of Command : with an accurate Des scription of each Manæuvre, explaining the Duty and ascertaining the Situation of the Officers through the various Movements of the Corps : Forming an easy Introduction to this part of the System of British Military Discipline, By Robert Smirke, jun. Large 8vo. pp. 56. 23 Plates. 85. 6d. Boards. Egerton, &c. 1799.
Had this work been published at the beginning of the war, we should have given it an ample place : but, having just remarked that several treatises on precisely the same subject have already apa peared, we shall only observe that the present essay is particularly clear and correct, and possesses great typographical beauty. Art. 41. The Light Horse Drill; describing the several Evolutions
in a progressive Series, from the First Rudiments, to the Manæuvres of the Squadron : (illustrated with Copper Plates :) Designed for the Use of the Privates and Officers of the Volunteer Corps of Great Britain. 4to. Pp. 36. 24 Plates. 145. sewed. Egerton. 1799.
In our Review for last December, p. 452. we noticed the first part of this publication, and paid a just tribute to its merit. The addi. tions now made to it accomplish the author's plan ; and we take pleasure in acquainting our readers that it forms a very complete, easy, and comprehensive system for a light horse-drill. We under stand that it is the work of a member of the London Light Horse,
The annexed advertisement affords an instance of generosity which deserves praise. It informs us that the purchasers of the early copies (of the first part) not marked corrected may have them exchanged gratis, on applying to the bookseller of whom they were bought.
D: POLITICS, &C. Art. 42. Observations on the Produce of the Income Tax, and on its
Proportion to the whole Income of Great Britain: including important Facts respecting the Extent, Wealth, and Population of this Kingdom.' Part 1. By the Rev. H. Beeke, B. D.
I. 8vo. 25. Wright. 1799.
So far from numbering the people being now deemed a crime, it is thought highly meritorious to assist the Minister in making the most accurate estimate of the population and resources of the kingdom. It is indeed proper that we should know our real strength ; and, as this is truly great, it may not be amiss for our enemies to know it likewise. The present contest has proved us to be a very powerful people; and nothing seems to indicate our being likely soon to be. come exhausted.
Yet, great as we are, our means may be overcal. culated ; and exaggerated accounts of the national wealth may produce disappointment. Mr. Beeke seems desirous of placing the interesting subjects, mentioned in his title-page, in the clearest points of view. He prosecutes his discussion in the most dispassionate manner, and seems to have no wish either to conceal or mislead. He has. evidently taken considerable pains to ascertain every thing relative to the Income Tax; and his review of Mr. Pitt's statement of the
income of Great Britain is not unworthy of the attention of the Minister himself. He endeavours to point out the errors in that statesman's calculation, and to shew how those errors have arisen.
As to the number of cultivated acres in Great Britain, Mr. B. does not agree with the Minister; the latter making it 40,000,000, the former 33,000,000. In other particulars they also differ : but, as we have not space in our catalogue for entering into the details and calculations here exhibited, we must content ourselves with laying before our readers the comparative recapitulation of the first ten items in Mr. Pitt's statement, as given by him, with the variations which our author has suggested, and with the addition of two articles not mensioned by Mr. Pilt.
[N. B. The comparison here made is only of the total clear income, without any consideration of those parts which may be subject to the operation of the Income Tax.]
£ Landlords' rents
25,000,000 20,000,000 Tenants' profit
19,000,000 15,000,000 Tythes
5,000,000 2,500,000 Mines, &c.
3,000,000 4,000,000 Houses
6,000,000 10,000,000 Professions
0,000,000 Proportion for Scotland
+7,500,000 8,500,000 Income from possessions beyond sea 5,000,000 4,000,000 Interest on the funds
15,000,000 15,000,000 Profit on foreign trade
12,000,000 9,500,000 Shipping
0,000,000 2,500,000 Tolls
4.99,500,000 £.91,250,000 To this sum of 4.91,250,000 for income of these parts of our capital, Mr. B. adds 6.100,000,000 for the income of labour ; making for the whole revenue of the people of Great Britain £.191,250,000, excepting the last two items of Mr. Pitt's statement, (viz. home trade 6.18,000,000, other trade £.10,000,000,) which he computes at 7.28,000,000.
Though, however, he makes the whole income of the people of Great Britain to be (as given in another table) £. 209,250,000, he
* • I omit (says Mr. B.) from this part of my statement any sum for professional incomes, because I include them in the general income from labour.' This he estimates at ...100,000,000.
+ • By some inadvertence this article is only stated at £15,000,000, whereas in the column of taxable income the same sum of £15,000,000 is taken, being in the proportion to those preceding of one to eight; by the same rule £17,500,000 ought to have been the sum stated in this column, being the same proportion to £160,000,000, which is the amount in this case of the six preceding articles; and I have accordingly corrected it.' This does not require correction; £40,000,000 being the amount of the taxable income of the six are icles in Mr. Pitt's statement, the cighth of which is £5,000,000.
does not take the taxable income (after proper deductions are made) at more than £176,700,000 ; so that he thinks that the produce of the present tax on income cannot greatly, if at all, exceed seven millions :—but he is of opinion that the tax may be increased; and that the scale of abated assessments not only stops too soon, but that it begins too late, and that the exemptions should not have extended beyond 45 or kr.50 a-year,
The population of South Britain, Mr. B. estimates at eleven millions, and that of Scotland at one million six hundred and fifty thousand. We apprehend that here Mr. B. sees through a multiplying glass : but we will wait for the second part, before we venture to decide. We should rejoice to have this made out to our conviction.
Noo-y. MISCELLANEOUS, Art. 43. A Letter to a Member of the Senate of the University of Cambridge. 8vo. Lee and Hurst.
1799. This letter contains the plan of a new mode of academical examination for the bachelor of arts degree. It is written with much
good sense, and without contumely, or an irreverent contempt of old established customs. The proposed alteration of the present system of discipline will be understood from the author's own words :
I propose, that the Mathematical examination should take place, when the Students have completed a residence of two years ; not meaning, however, to consider it as very material, whether it takes place at the beginning or at the end of the October term. In the latter case, the residence will have been seven terms. In the course of the last three of these terms, the Students should perform exercises in the public schools, just as they do at present during their last year; with the exception, however, that the Questions should be confined to the subjects, on which they are to be subsequently examined, to the exclusion of Moral and Metaphysical ones. To this examination and these exercises all the Students should be subjected, whatever profession they may intend to pursue ; for I cannot but think, that Mathematics are at least as useful to the Civilian, Lawyer, Physician, &c. as they are to the Divine. From the exercise and examination, considered jointly, an estimate of the comparative merit of the Students should be made, and their several ranks assigned them, according to the present practice. The late additional regulation of extending the classing to all the persons examined, with the exception of eight or ten, who are placed alphabetically, should, I think, be adhered to; but so adhered to, as to interfere as little as possible with the effect intended to be produced by the classing, which is more properly called the distribution of honours. The reason, for which the exception was admitted, induces me to wish for its being retained ; namely, that no one among many, who are nearly equal, should suffer the marked disgrace of being the last.
· The Students, having got through their Mathematical ordeal, will, of course, look forward to that, which they are to undergo immediately before their degree, and which, according to my proposal, will be confined to the subjects of Metaphysics, Morality, and Rev. JULY, 1799.