tops, whilst the thirty-two-pound fhot feemed incapable of making any vifible impreffion upon their hulls. Frequently we flattered ourselves they were on fire; but no fooner did the smoke appear, than, with the most perfevering intrepidity, men were obferved applying water, from their en gines within, to those places whence the Imoke iffued. Thefe circumstances, with the prodigious cannonade which they maintained, gave us reafon to imagine that the attack would not be fo foon decided, as, from our recent fuccefs againft their landbatteries, we had fondly expected. Even the artillery themselves, at this period, had their doubts of the effect of the red-hot fhot, which began to be used about twelve, but were not general till between one and two o'clock. The enemy's cannon at the commencement were too much elevated; but about noon their firing was powerful and well directed. Our cafuals then became numerous; particularly on thofe batteries north of the king's baftion, which were warmly annoyed by the enemy's flanking and reverfe fire from the land. Though. fo vexatioufly annoyed from the ifthmus, our artillery totally difregarded their opponents in that quarter, directing their fole attention to the battering-fhips, the furious and fpirited oppofition of which ferved to excite our people to more animated exertions. A fire, more tremendous if poffible than ever, was therefore directed from the garrifon. Inceffant fhowers of hot balls, carcaffes, and fhells of every fpecies, flew from all quarters; and as the mafts of several of the ships were fhot away, and the rigging of all in great confufion, our hopes of a favourable and fpeedy decifion began to revive. the admiral's fecond was perceived to be | Lord NEWHAVEN'S PLANS from their diftance, had fuffered little injury: SCHEME I. ONE hundred millions (which is un we will fuppofe to be the annual income of Great Britain, in land, houses, and perfonal property, which, valued at the very moderate rate, one with another, of 20 years purchafe, will make a principal of 2000 millions, on which I will fuppofe one per cent. to be charged annually till the national debt is paid, will produce To be deducted the annual intereft on the funded debt as ftated by the Commiffioners of the public accounts Ditto on the unfunded debt on the firft of Annual charges at the Bank and 7,951,930 1 £20,000,000 o 8,564,672 1 O 134,291 13 I When their firing began to flacken, various fignals were made from the fouth ernmoft hips; and, as the evening advanced, many rockets were thrown up, to inform their friends (as we afterwards learned) of their extreme danger and diftrefs. Thefe fignals were immediately anfwered, and feveral boats were feen to row round the difabled fhips. Our artillery, at this period, must have caufed dreadful havock amongst them. An indiftinct clamour, with lamentable cries and groans, proceeded (during the short intervals of cellation) from all quarters; and a little before midnight, a wreck floated in, upon which were twelve men, who only, out of three-fcore which were on board their launch, had efcaped. Thefe circumftances convinced us that we had gained an advantage over October, 1783 - 612,742 o 0 the enemy; yet we did not conceive that the victory was fo complete as the fucceeding morning evinced. Our firing was therefore continued, though with lefs vivacity but as the artillery, from fuch a hardfought day, expofed to the intense heat of a warm fun, in addition to the harraffing duties of the preceding night, were much fatigued, and as it was impoffible to foresee what new objects might demand their fervice the following day, the governor, when the enemy's fire abated, permitted, about fix in the evening, the majority of the officers and men to be relieved by a About noon, the mortar-boats and bomb-picquet of a hundred men from the marine ketches attempted to fecond the attack from the fhips; but the wind having changed to the fouth-weft, and blowing a fmart breeze, with a heavy fwell, they were prevented taking a part in the action. The fame reafon alfo hindered our gunboats from flanking the battering-fhips from the fouthward. A view of the attack at this period is annexed. The drawing was copied from a sketch taken by an ingenious officer of the 12th regiment, who, being quartered at the fouthward, had an opportunity of embracing this interefting period. brigade, under the command of Lieut. About an hour after midnight, the battering-fhip which had fuffered the greatest injury, and which had been frequently on fire the preceding day, was completely in flames; and by two o'clock the appeared as one continued blaze from ftem to ftern. The ship to the southward was also on fire, but did not burn with fo much rapidity. For fome hours, the attack and defence The light thrown out on all fides by the were fo equally well fupported, as fcarcely flames, enabled the artillery to point the to admit any appearance of fuperiority in guns with the utmost precifion, whilft the the cannonade on either fide. The won- rock, and neighbouring objects, were derful construction of the fhips feemed to highly illuminated; forming, with the bid defiance to the powers of the heaviest conftant flashes of our cannon, a mingled ordnance. In the afternoon, however, the fcene of fublimity and terror. Between face of things began to change confider- three and four o'clock, fix other of the ably. The fmoke which had been ob- battering-fhips indicated the efficacy of redferved to iffue from the upper part of the hot fhot; and the approaching day now flag-fhip appeared to prevail, notwithstand-promised us one of the completeft defenfive ing the conftant application of water; and victories on record. 8,698,963 14 I 11,301,036 5 11 This furplus each year, would pay off the national debt in a very fhort time, all internal taxes, including land-tax, to be abolished, after the firft payment of one per cent. made at the receipt of his Majefty's Exchequer. By this plan no individual will pay near fo much on his rental or expenditure, as he now does for taxes of every kind, and be relieved from the perpetual irritation and difquietude of taxgatherers of every denomination. For inftance, a perfon with an £ 220 0 0 150 0 0 SCHEME II. Suppofe there is to be found in Great Britain the following number of perfons, one with another, capable of paying the following annual rates, in confideration of which to abolish a certain part of the most Two millions of perfons at 12/. 10s. would raise 25 millions per annum. One million of perfons, at 251. would raise 25 millions per annum. Five hundred thoufand perfons, at 50l. would raise 25 millions per annum. THE A DISSERTATION ON factures; and by experience it is found, that the fame effect arifes indirectly to a more, POOR LAW S. confiderable extent; for in proportion as you advance the wages of the poor, you diminish the quantity of their work. All manufacturers complain of this, and univerfally agree, that the poor are feldom di By a Well-wisher to Mankind. corn is dear.' burthenfome taxes every year, in propor-M few years on the tendency of the ligent, except when labour is cheap, and tion to the money paid into the Exche-poor laws in this country, and it feems to quer, fuch as thofe on foap, candles, lea- be generally admitted, that inftead of an- Our author farther remarks, that the ther, falt, window-lights, land-tax, and fwering the charitable purpose of their in-poor laws, to a certain degree, discourage houfes, &c. viz. ftitution, they are a fource of great public improvement in agriculture: for that, when evil, oppreffive to the induftrious part of the poor's rate amount to ten fhillings, or the nation, and pernicious to the morals even to four fhillings in the pound, no genof the indigent. It appears to be a fact tleman, with the view of profit, will be at about which time they were firft enacted up, manuring, and cropping the wafte and clearly established, fince the reformation, the expence of clearing, fencing, breaking in England, the number of poor has encreafed in an amazing proportion. An efbarren parts of an estate. fect fo repugnant to the confequences which might naturally be expected from One hundred and twenty-five thou- the advancement of agriculture, manufacfand perfons, at zool. would raife 25 mil-tures, and commerce, affords ftrong realions per annum, fon to fufpect that the misfortune, far from being diminished, is really aggravated by fome unforeseen operation of the laws which were intended to restrain it. Conformably to fuch an opinion, the author of the Differtation before us obferves, that wherever moft money has been expended for the fupport of the poor, there objects Two hundred and fifty thoufand perfons, at 100l. would raise 25 millions per annum. So that any of the above numbers, at these refpective rates, would pay off 200 millions of the national debt in eight years; but to calculate with certainty upon the operation of these plans, and to proportion it to each, the property of Great Britain must be afcertained with as much precifion and accuracy as poffible, under the follow-of diftrefs are most frequent; while in other ing heads: The rental of lands. dule or duplicate in parchment, under their hands and feals, containing the whole fum affeffed upon each parifh or place refpectively, in England and Wales, and Berwick upon Tweed. diftricts, where the leaft provifion has In refpect to fome of the inconveniences After difplaying the pernicious effects of the poor laws in a variety of circumftances, the author takes a view of the different means which have been employed by the legislature for remedying thofe evils. He obferves that the expedient most often tried, has been to compel both the pauper and his family to wear the Roman P in fcarlet cloth upon their fhoulders; but this, he thinks, was facrificing the interefts of the modeft and ingenious to those who were loft to fhame. The next moft common refuge has been to parochial and provincial workhoufes, where it was imagined that the poor would do more work, and be fed much cheaper, than when difperfed in their feveral cottages. Experience, however, he obferves, has never confirmed this expectation; and the contrivance has proved worse than abortive. The amount of perfonal property to be calculated from the rent of the houses each perfon occupies; and to come at as competent a knowledge of this as can be ob'The terror of being fent to a worktained, copies of the commiffioners of the houfe, fays he, acts like an abolition of the land-tax, and the receivers of the house'In every parish, as the law now ftands, poor's tax on all who dread the lofs of litax books, by which the fame is collected, they who have legal fettlements. have the berty. It is in effect a virtual repeal, as may be laid before the Houfe of Commons, monopoly of labour, because the labouring far as it extends, of thofe laws, which should from the King's Remembrancer's office poor are confined to their refpective pa- long fince have given place to better reguof the Exchequer, into which, by the 30 rifhes. This provifion is perfectly con-lations. But unfortunately the moft worthy Geo. II. the commiffioners of the land-fiftent with the whole fyftem of our poor objects fuffer moft by this repeal, and the tax are obliged every year to deliver a fche-laws, and was defigned not only to pre-advantage to the public is little more than negative. The quiet and the cleanly dread the noife and naftinefs, even more than the confinement of a workhoufe. They pant for the pure and whofefome air, which they can never hope to breathe where numbers are confined within uarrow limits, and figh for that ferenity and peace, which they muft defpair to find where the most profligate of the human fpecies are met together. By the fear of being fentenced to fuch fociety, many, who deferve a better fate, ftruggle with poverty till they fink under the burthen of their mifery. Against country workhouses, improperly called competition the price of labour to the ma- houses of industry, the objections are much nufacturer has been much enhanced.-ftronger. The buildings, the furniture, With a certificate, indeed, the poor are the falaries, the wafte, and the impofition, permitted to refide in any parifh where every thing is upon a large and expenfive work is to be had, but then a certificate is fcale, without its being poffible to preferve, not eafily obtained. Now it is evident for any length of time, a fyftem of œconothat by raifing the price of labour you muft my. At firft, indeed, there might be directly check the progrefs of the manu- great exertion; but the novelty being over,. THE ELEGANT SON G, In the Comedy of the HEIRESS. vent the evils which naturally arife from The Nightingale plunder'd, the mate-widow'd garded with an evil eye; but for want of Dove, The warbled complaint of the fuffering grove ;. flame. few gentlemen would be found public 'As long as it fhould be found expedient | three acres of pafture for each ox or cow, fpirited enough to continue their attend- to retain a given proportion of the prefent and confider, that in calculating the quanance and attention to a business in which, poor tax, the difpofal of this fhould be tity of land fufficient to maintain a team of as individuals, they would be fo little inte- wholly at the difcretion of the minifter, horfes, the needful fallows must be carried rested, and for which they muft give up churchwardens and overfeers, or the ma- to account, we fhall not be at a lofs for more important or more pleafant engage-jority of them, fubject only to the orders food, when we have substituted two oxen, ments and pursuits.' of a veftry. By this provifion the fubor- and one family of five perfons, in the place dination of the poor would be more effec- of every horfe. tually fecured, and the civil magistrate would be at liberty to bend his whole attention to the prefervation of the peace, and to the good government of the people. This plan would be aided and affifted much by laying a fufficient tax upon the ale-houses to reduce their number, these being the principal nurseries for drunkennefs, idlenefs, and vice. Another expedient put in practice is that of farming the poor, which the author condemns with the epithet of being the moft abominable that ever was created. In fome parishes, fays he, they are farmed at fo much an head, but in others the contract is for a given fum. In one parish in Gloucestershire a contractor has agreed to take all the expence of the poor upon himself for a very moderate confideration. Taking the present numbers in confinement, he has only two fhillings a week for each; yet out of this he is to be at the charge of all litigations and removals, and to relieve all others who are not proper objects for a workhouse, and after all, to make a profit for himself. All these expedients have the fame tendency. They are adopted with a profeffed intention to lower the poor rates; and it is confeffed, that many are thereby deterred from making application for relief, who would otherwise be a burthen to the public. But then is not this a partial, impolitic, oppreffive repeal of a bad law, without reducing the tax for it continues to increafe, and without making a better provifion for thofe among the poor who are moft worthy attention?" It must be confeffed, that the tax on horfes would be apparently a tax on hufbandry, but in reality it would only be a tax on pride and prejudice. Neither would it be a tax for the purpose of revenue, which would certainly be most impolitic; but it would be a tax for the regulation of trade, beneficial to the public, and highly advan tageous to the farmer. In China they use Should things be left thus to flow in few cattle in the cultivation of their foil, their proper channels, the confequence and therefore they are able to fupport a would be, that, as far as it is poffible ac-more abundant population. By reverting cording to the prefent conftitution of the to the ancient practice of ploughing with world, our population would be no longer oxen inftead of horfes, we fhould enjoy the unnatural and forced, but would regulate fame advantage; and till the population of itfelf by the demand for labour. our country had found its utmoft limits, we fhould rejoice in affluence. 'There remains one thing more for the legiflature to do, which is to increase the With the fame intentions, the legiflaquantity of food. This may be done with ture fhould facilitate the laying common eafe, by laying a tax on all horfes ufed in fields in feveralty, leaving the inclofure of hufbandry, gradually increafing this tax till thefe lands to every man's difcretion. the farmers have returned to the use of Wherever these allotments have been caroxen. This change would enable Eng-ried into execution, the value of land has been land not only to maintain her prefent po- nearly doubled. Yet, independent of the pulation, but greatly to increafe it. The exertion, the time, and the fatigue, requiland which now fupports one horfe, in fite to procure a private act of Parliament proper working order, would bear two for this purpofe, the expence of the act itoxen for draft and for the fhambles, if not self, and of the confequent inclosure, is more The author afterwards enquires into the alfo one cow for the pail; or any two of than many are willing to incur. That the provifion made for the poor by other na- thefe, with a man, his wife, and three improvers of land fhould be fubject to this tions; obferving particularly, that in Hol- children. If we confider the number of expence is not juft, and that men fhould land, where their chief dependence is on horfes at prefent used for husbandry in this be obliged to inclofe thefe lands is neither voluntary contribution, there is more in- Inland, fhould only half that number give juft nor wife; because hedge-rows confume dustry, and fewer criminals, than in any place to oxen, it would not be eafy to cal-much land, ftint the growth of corn, caufe other country in Europe of the fame ex-culate, or even to conceive, all the bene- it to lodge, prevent its drying, and har tent. In the laft part of the Differtation, the author proceeds to deliver his fentiments concerning the propereft means of remedying the evil arifing from the defect of the poor laws; and he begins with establishing the principles on which a plan of this kind ought to be conducted. He obferves, in the first place, that it ought to encourage induftry, economy, and fubordination; and, in the fecond place, regulate population for the demand for labour. To promote industry and economy, he thinks it neceflary that the relief which is given to the poor fhould be limited and precarious; and he accedes to the opinion, that if even the whole fyftem of compulfive charity were abolished, it would be better for the ftate. Friendly focieties, likewife, under good regulations, and established by law, he confiders as a refource which would be productive of great advantage to the community. The remainder of the plan which he propofes is contained in the following extract. bour birds. If men are left at liberty, without reftraint, when they find it for their intereft to inclofe, they will inclofe.' fits and advantages which the public would prefent imperfect ftate of the poor laws, a due adminiftration of them, by men properly qualified for the talk, would greatly palliate the bad confequences which are chiefly complained of; though a new act of the legiflature is indifpenfably neceffary towards rendering the legal fystem more beneficial in its operation, and more compatible with the good of the public. For the COUNTY MAGAZINE. To the Right Honourable WILLIAM PITT, firft Lord, and the reft the Honourable the Lords Commiffioners of his Majesty's Treasury. MY LORDS, fit to the public, to end their few remain ing days in a workhouse, or starve upon the fcanty allowance of 10l. per annum, from the fund of charity as it is called, and which probably they have purchased over and over again. But if they really are men of good character, and who have spent their health and ftrength in your fervice, allow for their few remaining years, at leaft half their falary. and if your Lordships had likewife fulfilled the remainder of the facred text, with regard to the inferior officers, "him that hath little, from him fhall that little be taken away," paradoxical as it may feem, many of thofe officers would have reafon to blefs the time, as by that means they would have been obliged per force to embark in fome other line of life, which might reward their Ta period that the utmoft exer- induftry, and enable them to do juftice to tions are made by Government to their families. Indeed, my Lords, I often Thefe few hints I humbly offer to your deprefs the fpirit of smuggling, and en- wonder where officers are found to fecure Lordfhips, and fhould you think proper crease the Revenue, I am of opinion that the numerous and different branches of the to adopt them, or fimilar regulations, the no period can be more proper to incline revenue, when the falary is fo inadequate; almost immediate confequences will be, that Government to lend a favourable car, for it must be obvious to every one, that the inferior officers will be much better and give fome redrefs to an affiduous and 40 or 50l. per annum out of the Excife, is enabled to combat the hardships of the diftreffed body of men, the officers em- far preferable to an equal fum in the Ex- times; you will fet them above any little ployed by them in that branch of the re- cife. And indeed it must be confeffed a pecuniary temptations to neglect their venue, the Excife. My Lords, you can- very humiliating circumstance to the offi- duty; you will add a fpur to the efforts of not, nor the nation at large, be unacquaint- cers, and not a very honourable one to the induftrious and deferving among them; ed with the sentiments of the ableft finan- you, my Lords, their employers, that upon and many will be careful how they lofe ciers, who have expreffed their admiration their furveys in different manufactories, what will then be of fome confideration to at the economy and regularity with which they must be convinced that the common them, whom a fenfe of duty alone might that branch of the revenue is conducted, mechanic and labourer are on a par with, not ftimulate to a faithful discharge of their and the comparatively finall expence in if not fuperior to them in their gains, truft. Your Lordships will then have a collecting, when contrafted with the im- which must be a very mortifying circum- fufficient number of capable perfons offer menfe fums thereby annually brought into ftance to those who are fo pompously ftiled themselves for the employ, and old fteady the public treasury, and the much greater Gentlemen in their commiffions. But I officers who know, and will execute their charges attending the collecting other ob- am aware that your Lordships may reply, duty, would not be daily leaving it for jects of finance. I fhall not attempt to that you can always procure a fufficient every trifling advantage held forth to them bring to view all the hardships and difcou- number of men to do the duty at the pre-in any other line. And above all, the re=ragements that deferving body of men la-fent falary. Yes, my Lords; but of what venue itself would be more productive than bour under; they are too obvious to you, kind! men who can hardly add up a com- ever, which there is no doubt the iffue of my Lords, and the public in general, whofe mon fum in addition, or write their own one twelvemonth would fufficiently efervants they are, to trefpafs upon your name; and forry am I to fay it, there are vince. time in recapitulating. Permit me only too many of thofe already in the employ; to point out fome few circumftances, and if fomething is not done effectually to which I hope are not unworthy your Lord- encourage merit, and reward thofe who ships attention:-It is very well known are men of ability, your Lordships will that the falaries of officers is but the fame have none to ferve you in that department, now as it was in the very infancy of the but officers of the above defcription. Excife in the reign of Charles II. and Though it is very doubtful to me, unless which although at that time it was meant fomething is done effectually, whether you to be, and actually was a decent mainte- will obtain a fufficient number of any denance; yet, confidering the prefent alarm- fcription; for if men continue as averfe to ing and exorbitant price of almost every coming into the Excife (conscious of its neceffary of life of late years, is not fuffi- hardfhips) as they are at prefent, governcient to furnish the officer with even a ment will be obliged to prefs men into this mean fubfiftence. Forty or fifty pounds fervice. It is well known, my Lords, at the first establishment of the Excife, and hands cannot be procured fufficient to feeven within the last thirty or forty years, cure the duty at this prefent time. My cure the duty at this prefent time. My being as competent as eighty or one hun-Lords, as I have pointed out a few of the i difadvantages the collection of the Excife Do not fet light by what I have advanced, my Lords, on the fuppofition that I am (as is really the cafe) a party interested: I fpeak the fentiments of hundreds befides myfelf, and of every intelligent man in the kingdom, the leaft converfant on the subject. I am, my Lords, E PITAPH On a DRUNKEN BREWER. And well fill'd with Barley Bub dred pounds per annum at this period. But now there's nought of me remains, ONCE I was a two-legg'd tub, Believe me, my Lords, when we take a But a vile heap of stinking grains, retrofpect of the additional trouble fuperWhich foon, for want of moisture, must added to the officers duty, and the fmallLike other things return to duft; nefs of their pittance, we muft acknowThen let it in fome field be thrown, ledge the hardfhips they labour under to And firft, my Lords, raise the officers Then be that field with barley fown; be well worthy the attention, and deferving falaries, encourage thofe who are fober, If it fhould thrive and grow amain, the redrefs of thofe in power. To be fure, capable men; do not discharge skilful ex-I may become good malt again : my Lords, you have given an evident perienced officers for every little inadver- But if this duft fhould turn to clay, proof that you are not ignorant of the ad-tency; and do not fuffer thofe ever to be As in a little time it may, ditional trouble of late years attendant on reftored whofe crimes are of fo black a caft, It then would be its proper tafk the collection of this branch of the Reve- as juftly to deferve their difmiffion; and To ftop the bung-hole of a cafk; nue, by ordering an additional falary to the above all, do not suffer thofe officers who The cafk that was my joy and pride, Honourable the Commiffioners of Excife, have spent the flower of their lives, and That cafk by which I liv'd and dy'd; and thereby fulfilling one part of Scripture, deftroyed their conftitutions in your fer- And I, a happy clod once more, "in giving more to them that had much;" vice, with honour to themselves and bene- Should stick by ale as heretofore. The Policy of the Tax upon Retailers | London, according to the author's repre-ber of retailers in the capital, and in large confidered; or, a Plea in favour of the Manufacturers. HE author of this pamphlet examines and endeavours to evince that it has a tendency to prove advantageous to the public. He begins with reciting the authoritics of political and commercial writers in fupport of the opinion, that in a populous and manufacturing country, retailers ought to be confidered as a detrimental clafs of idlers; and confequently, that the reduction of their number, by fome judicious regulation, would operate towards promoting the national wealth and profperity. He is of opinion that retailers ought to be confidered as a detrimental clafs of idlers in a double refpect: First, as withdrawing their induftry from the general stock, and fecondly, as deriving their fubfiftence not from foreign countries by means of trade, but from the industry of their fellow-fubjects. Proceeding upon the fuppofition that there are in the whole kingdom two hundred thousand retailers, and that one hundred thoufand of them were, by a judicious tax, to be reduced to apply themselves to manual labour, they might, he thinks, be computed to gain a fhilling a day at an average, which, allowing three hundred working days in the year, amounts to the fum of one million five hundred thousand pounds. This, he obferves, would be a great addition to the annual national stock, or a real augmentation of the general wealth. But at prefent, the more they gain, it is fo much the worfe for the nation, as thofe gains are chiefly derived from their inftuftrious fellow-fubjects, who are confequently lefs able to fuftain other burdens. fentation, they are yet more enormous in cities. He thinks, tkat were the country cities, provided that no immediate diftrefs enfued, and population was not ultimately affected, might, we doubt not, prove an advantage to the public. But we fhudder which thor fuppofes, that one hundred thousand perfons, accuftomed, as he represents, to habits of idleness, and unacquainted with the practice of any manual art, fhould be driven from their fhops, where they have hitherto maintained their families, to feek for fubfiftence by a recourfe to occupations of which we must fuppofe them to be incapable. Our author's idea of the operation of the tax, however, we can only confider as a hypothetical fpeculation in politics. Its immediate efficacy towards the purpose he mentions would affect fo great a number of individuals as to prove a national calamity; and if retailers can at prefent live by the profit of their fhops, the opinion feems not very probable, that any great diminution of this clafs of inhabitants will enfue, as a neceffary confequence of the tax in question. I On Bowing at the Name of JESUS. SIR, The author afterwards confiders what would be the confequence, were the prefent number of retailers diminished one half. Suppofing the number of purchafers, and the quantity of commodities purchased, to remain the fame as at prefent, he obferves Should be glad to know for what reafon that the retailers who fold thofe commodi- our reformed church retains the custom ties would, one with another, have double of bowing at the name of Jefus; and when, the bufinefs; confequently if they now can and by whom, the obfervance was eftalive upon their profits, they would then blifhed. It tends, I am convinced, to no live equally well were they to lower their good, and therefore I fhould rejoice if it profits one-half; and in the fame propor- were abolifhed. I refpect the church into tion that thofe profits were lowered, would which I have been received, and with her the purchasers have commodities cheaper.liberated from follies and fopperies which Therefore, fuppofing the fum total of the disfigure and difgrace her. For afcertaining the immenfe fums which retailer's annual profits to be ten millions, are levied upon the people by retailers, he were their number diminished one-half, fuppofes the two hundred thousand retailers they would be just as rich with an anto gain by their present business, at an ave-nual profit of five millions, and the comrage, two fhillings a day, and reckoning, as before, three hundred fhop-days in the year, this will annually amount to fix milfions of pounds. But this medium profit being in his opinion computed far too low, he thinks that the annual fum levied by the retailers upon their fellow-fubjects, may be justly estimated at above ten millions. He is therefore of opinion, that the tax upon retailing fhop-keepers will be found to have the most falutary effect of any financial regulation introduced within thefe twenty munity would be eased of an annual burden St. Paul fays, Cor. xiv. 26, "Let all things be done to edifying." This exclufive worship we pay the Son, to the neglecting his Almighty Father, is, I doubt, neither well nor devoutly managed. It is reported of the great Boyle, that he never mentioned the name of God, without manifefting by his attitude his veneration for his Maker. And fuch piety was pure, rational, and " edifying.' But to pass by the "King Immortal," and transfer to the Exalted what is due to the Exalter, I fear this is not done to edifying.” Our author's opinion, that the number of fhopkeepers throughout the kingdom is too great, we believe, will not be difputed; but we cannot fo readily agree with him, when he imputes the dearnefs of commodities in the country univerfally to this caufe. For we are of opinion, that in many parts, this dearnefs proceeds from the want of I know it has been replied, that this bowcompetition. With respect to the political ing does not, neither is it meant to fignify operation of the retail-tax, in the light in any fuch exclufive worship of the Son as I which it is viewed by the author, there ap-have above objected to; that its intention The author next farts a question, whe- pears no probability that it can prove, in is to exprefs merely our ready acknowther these pretended oppreffed retailers, as he any degree, fo efficacious as he has endea-ledgment of Jefus and his authority; that calls them, are not themselves the oppreffors. voured to reprefent; and we think, that by fo doing we declare ourfelves his faithful He obferves, that though the nation at pre-fhould it tend to the immediate production difciples and fubmiffive fubjects, that he is fent enjoys profound peace, though the feas our mafter, and claims our adoration. But are now open, freights lowered, and inneither will thefe anfwers be univerfally furance diminished, yet many articles in agreed to, nor will they bear the test of retail-fhops are ftill fold at war prices. examination. They will even fhrink from our attempt to fubject them to it. years. Exorbitant as are the retailer's profits in of those effects which he confiders as its |