thence. Admitting this to be a fact, we would ask the author, whether it would be good policy in Great Britain thus to dif courage ship-building in her own dominions? While America formed a part of the British empire, and the interests of both countries were clofely united, the purchafing of American veffels, at the rate above mentioned, might well be confidered as beneficial; but the revolution in the government certainly demands a change in the commercial fyflem of Britain and America. There is likewife the ftrongeft reafon to apprehend, that the granting to the American States a free trade with our West India islands, would prove the means of increafing the naval power of America, and of diminishing that of Great Britain in an equal proportion. We must acknowlege that the author's arguments appear to us to be extremely problematical; and we cannot help fufpecting the local attachments of a writer, who urges the propriety of liberal policy, in oppofition to what feems the true intereft of Great Britain in a matter of the highest importance. The Cafe of the Eaft India Company, as fated and proved at the Bar of the House of Lords, on the 15th and 16th Days of December, 1783. 8vo. 25. 6d. Gurney. The Cafe of the East India Company is ftated in this pamphlet with great perfpicuity, as well as with genuine marks of truth. The gentlemen who appeared at the bar of the houfe of lords, in favour of the company and proprietors, could have only a very short time to prepare for fo arduous an undertaking; yet, from the fpeeches now before us, we find that they acquitted themfelves in fuch a manner, as no lefs merited general applaufe than the thanks, which they obtained, of their employers. The affairs of the company, though at prefent involved in fome embarrassment, are proved to be in a state that could by no means either require or juftify the violent remedies propofed by the East India bill; and the dangerous effects that would have thence refulted to the conftitution of this country, are likewife judiciously remarked. The feveral speeches are diftinguished from each other by an obfervable diversity in the mode of argument; but they agree in explaining the fubject, and in enforcing their purpofe, with clearness, confiftency, fpirit, and rhetorical addrefs. Serious Reflections on Diffolution of Parliament. 8vo. IS. Parker. The author of this pamphlet argues firongly for a diffolution of parliament; and indeed there is much reafon for thinking that the event would not be unacceptable to the majority of the nation. A new Whig Catechifm. 8vo. 6d. Debrett. A fort of parody on fome part of the church-catechiẩm, cab culated to expofe the coalition-miniftry to the fcorn and hatred of the public. A Let A Letter to a Member of Parliament, in Defence of the Lords and Earl Temple, and a new India Bill. 4to. 15. 6d. Dixwell. Honeftus, the writer of this Letter, informs us that, for near fixteen years paft, he has published more on the fubject of the Eaft India company, than any other man in the kingdom. Whether he has yet exhaufted that fubject, we know not; but his ardour for writing appears to continue fo unabated, that he now seems to publish, without regard to any fubject; for though he profeffes to write in defence of the lords, and earl Temple, he wanders fo much from the point, that it is impoffible for us to follow him. Thoughts on the prefent Mode of Taxation in Great Britain. Ey Francis Dobbs, Efq. 8vo. IS. Stockdale. The author fets out with obferving that, for feveral years, the exports of Great Britain have, in refpect of quantity, been much upon the decline. While we enjoyed the exclufive trade of America, our manufacturers could charge a price proportionable to the expence of living, and yet be certain of a market; but now they must fell on equal terms with other nations, to have an equal market; and on lower terms to have a preference. But this, as the author remarks, is impoffible, while the neceffaries of life are higher than in other countries; an evil which he thinks can only be remedied by a change in our mode of taxation. Mr. Dobbs then proceeds to fhew that the mode of taxation in this country is founded upon principles extremely erroneous and impolitic. The land-tax, he obferves, is the moft pernicious that could be devifed; for, being a tax upon the neceffaries of life, it ftrikes at the very root of our manufactures; as do likewife the taxes on malt, foap, candles, Teather, falt, and other articles of general confumption. In a word, Mr. Dobbs condemns the whole fyftem of British taxation, as repugnant to found policy, fubverfive of justice, and equally inimical to the liberty and morals of the people. Mr. Dobbs, in endeavouring to find a proper fubftitute for the numerous taxes which he would explode, is guided by a principle undoubtedly falutary and juft. It is, that the taxes hould be proportioned to the different abilities of those upon whom they are levied. He informs us, that after enquiring for the best criterion of a man's fortune, he thinks there is none fo univerfally expreffive as that of his houfe. For whether a man's wealth confifts in land, in goods, or money, his houfe, in general, is in proportion to it. This, he obferves, is alfo a permanent, not a fluctuating object; and therefore taxation on it is neither liable to fraud nor charge. Affuming it as a fixed propofition that a house is the best criterion, the author's next object is to make fuch a distinction between the different kinds of houfes, that the rich fhall pay largely, and the poor in a small proportion. The rule which Mr. Dobbs proposes for regulating this distinction is, that each L 3 houfe houfe fhould be taxed according to the number of fire-places it contains, but not in a regular proportion. The following are the rates which he specifies for the fake of illuftration, viz. that a house with one fire place, fhould pay annually one pound; with two, three pounds; with three, fix pounds; with four, nine, pounds; with five, twelve pounds; with fix, fifteen pounds; with feven, eighteen pounds; with eight, twentyone pounds; with nine, thirty pounds; with ten, forty; with eleven, fixty; with twelve, a hundred pounds; with thirteen, a hundred and fifty; with fourteen, two hundred; with fifteen, three hundred; with fixteen, four hundred; with feventeen, five hundred; with eighteen, fix hundred; with nineteen, feven hundred; with twenty, a thousand; and for every hearth above twenty, five hundred pounds to be added. For the different proportions above fpecified, Mr. Dobbs afterwards affigns reafons, drawn from the probable difference in the circumftances of the proprietors or inhabitants; and he points out the great advantages with which he thinks this tax would be attended. Suppofing that a man of ten thoufand pounds a year, of landed property, lives in a house with twenty fire-places, he pays a thoufand pounds to the ftate, and for this annual tribute he buys all articles free of taxation. Our author obferves, that in the very firft inftance, he faves more by the abolition of the land-tax than he pays by the propofed impoft; and the fame would be the cafe through the various gra dations of fociety. Without enumerating the various and great advantages of which Mr. Dobbs is of opinion this tax would be productive, we fhall only inform our readers, that he means not by his plan to deprive the revenue-officers of their fubfiftence; for he propofes that they fhould be allowed penfions for life, equal to the fair profits of the place abolished. The mode of taxation propofed by Mr. Dobbs, is doubtlefs recommended by its fimplicity, but is liable to many and great objections; and therefore, though the author may deserve praise for his good intentions, we cannot entertain any expectation that ever the plan will be adopted, Confiderations on the Defects of Prisons, and their present Syftem of Regulation. By Sir G. O. Paul. 8vo. Is. 6d. Cadell. This small treatise was originally intended for the ufe of the county of Gloucefter; but, at the defire of many respectable friends, fir G. O. Paul has been induced to enlarge his plan, with the view of procuring a general reform of the prifons in all the counties of the kingdom. This laudable defign is executed by the author with a precifion and perfpicuity that do honour to his understanding. He firft confiders how far the fpirit of the law of England implies a principle of difcrimination, and an attention to humanity, in the various fen tences to imprisonment. Secondly, how far the ftatutes have pofitively enjoined fuch a principle and fuch an attention. In the the third place, he remarks what prifons ought to be; in the fourth, he confiders their actual ftate. After investigating thefe topics, the fenfible author concludes with fome obfervations calculated to excite the public attention to a general reform of the prifons. The zeal and industry which he discovers for the inprovement of the national police, in a matter of fo much importance both to humanity and good government, merit the warmeft applause; and we hope to fee fo benevolent and judicious a plan rendered effectual by legislative authority. The Heads of a Plan for the raifing the Money for maintaining Paupers, by a new Method. 8vo. 15. Faulder. Several benevolent gentlemen have, of late years, favoured the public with different plans concerning the regulation of the poor. This part of our domeftic polity, fo effential to the happiness of a state, and fo interefting to the feelings of every humane mind, is univerfally acknowleged to be extremely defective, and to require the moft ferious attention. The author of this pamphlet confiders the fubject under three heads. In the first place, he points out the various deficiencies and incongruities of the prefent establishment relative to the poor: in the fecond, he gives the outlines of the plan he proposes; and in the third, he exhibits, by a comparative view, the fuperiority of the regulations fuggefted. Our limits not permitting us to attend the author through all the parts of his plan, we shall only mention thofe of the greatest confequence. In order to provide for the maintenance of the poor, he proposes, previously, that the wages of all fervants, labourers, manufacturers, or handicraftfmen, fhould be fixed by act of parliament, in the fame way as thofe of weavers, taylors, &c. This being done, he advifes that certain ftoppages fhould be made out of the wages of each, in proportion to their different fituations; and that the fum, thence arifing, fhould be placed in the public funds, as a provifion for their fupport in time of ficknefs or old age. Regulations refpecting the poor have now fo long been agitated, that we with to fee fome effectual improvement introduced with all poffible speed. The fubject is complicated and arduous; but, from the rational hints which have been fuggefted by different writers, a fyftem might be formed, if not the most perfect, at least infinitely lefs exceptionable than that which at prefent fubfiits. POETRY. Speech to the Sun of the Political Hemifphere, by a fallen Angel Embellished with a beautiful Frontifpiece. 4to. 6d. Stockdale. This Speech is a parody on Satan's Addrefs to the Sun, in Milton's Paradife Loit. The Speaker, or the fallen Angel,' is fupposed to be Mr. Fox. How far the fentiments in the original, and in the parody coincide, the reader will fee by the following fpecimen: £ 4 Oh L 'O! thou that with the royal favour crown'd, This is one of the smartest ftrokes of fatire, which have been occafioned by our prefent political diffenfions. An Epifle to the Right Hon. Lord John Cavendish, late Chancellor of the Exchequer. By Mifs Ryves. 4to. 15. Dodfley. The author of this Epiftle has paid her tribute of applause to the late chancellor of the exchequer, in a ftrain of very refpectable poetry. In the latter part, having avowed her own fincerity, the modeftly, adds: Yet while I fcorn the flatterer's abject part, His bafe ambition, and his bafer art, Flush'd with a Briton's glowing warmth, I feel And, fir'd with ardour, would the lyre command And numbers lofty as fuch praises ask : But from a woman's trembling voice in vain Still feebly faulters the majestic strain, Which to the bard's deep-founding tones belong, ` To the rich melody of Mafon's fong.' The Fourth Satire of Perfius imitated, and much enlarged on, in Application to the Right Hon. William Pitt. 4to. IS. Bladon. Thefe imitations are fo trifling or remote, and the enlarge ments |