is the nature of the memory, which recalls to us a time different from the present, to efface the evil and to enhance the good; because memory always represents to us the new order of things and ourselves; but it represents ourselves as younger, more full of life, hope and enjoyment, bearing with ease the burthen of evil, less conscious of its existence and having more confidence in others and ourselves. When once a complete revolution has changed the government under which we have lived, after the lapse of a few years, we look upon the new order, with the sad views of advanced age, whilst we look back upon our former state, through the colorgiving prism of youth. If reformation has succeeded to the catholic worship, the old man regrets the pomp of the ancient church, which he saw in his youth, the magic of her mysteries, and that sincere faith, which, whilst it forbade examination, also excluded doubt. When a warlike usurper succeeds to a long dynasty of idle and peaceable kings, the old man regrets those times of peace and ignorance, when long abuses were buried in profound silence, and his ear not being assailed by complaint he did not believe in the existence of evil. If the conqueror should be overturned, and the legitimate king find himself again upon the throne, the nation regrets the glory, that it fed upon, in the days that are no more, and forgets the sacrifices, at the price of which, that glory was purchased.

This constant difference in our appreciation of the present and the past, this universal prejudice in favour of the regime we have lost, is one of the great causes of those long vibrations, which always follow political and religious revolutions, of those unexpected and often successful efforts, to restore an order of things, which was supposed to have no more partisans. History shows us these effects in every page, from the conspiracy of the sons of Brutus in Tarquin's favour, to the present day.

219

ART. IV.-Monument to Captain Ross.

ACCOMPANYING this number of the Analectic Magazine, is a correct architectural view of a monument erected in Philadelphia to the memory of Captain Charles Ross, a gentleman who was much esteemed and whose death in the prime of life and usefulness, caused general regret. The die presents four tablets for the inscriptions.

I. On the West Side.

In

Memoriam

Caroli Ross, Equitis
Turmae Equitum Ducis,

Qui Natus est Vto Otobris
MDCCLXXII,

Obiit VIII Octobris

MDCCCXVII

Etatis suæ

XLVI.

South Side.

'In the field; to the manly virtues of the soldier he joined the discipline, honour and deportment of the officer. In private life, the urbanity of the gentleman, the valuable qualities of the useful citizen, dutiful son, affectionate brother, sincere friend governed his conduct. Noble, generous, honourable, intrepid, he departed in the prime of life.

It is left for us to mourn his loss, to emulate his character, and by this testimony of our affection, to show our respect for his talents and his virtues.'

North Side.

This Monument

is erected by the Members of the
"First Troop Philadelphia City Cavalry,"
Friends and Associates

of their late Commander, Charles Ross;

The body decays; but the immortal
soul awaits the last trumpet's
joyful sound.

The monument is a specimen of much classick beauty and is probably the only one in our country in which the marble and bronze are united. It stands in an enclosure surrounded by a basement wall and iron railing. The foundation under ground, is an arch sprung upon walls five feet deep, and covered with solid brick two feet above the surface of the ground, which is sloped to conceal the brick work. The whole is covered by a slab marble fourteen feet by four, extending in length between the basement wall of the enclo

sure.

On the slab rests the base of the monument nine feet

by four, diminishing by three steps, and rising two feet to the base of the die, which is a solid block three feet by two feet four, and five feet high-On the top are piled symmetrically, cavalry appointments, and on two of the sides, wreathes of laurel between Egyptian laychrymal vases; all of which are of solid brass bronzed. The height of the monument is twelve feet from the ground, and the effect of the whole is chaste, and imposing-It has the merit of being entirely American in design, materials, and execution.

ART. VII.-On Imposts. Tranlated from the late work of Count Chaptal on 'the National Industry of France.'

A GOOD system of Impost-duties, is, perhaps, of all problems which arise in the administration of government, the most difficult to resolve: the great object is, to reconcile opposing interests; and, as this is impossible, every law which is proposed, must in some degree hazard the interests of one class, for the good of another, and the legislator is always placed between approbation and censure.

The agriculturist wishes him to prohibit, or lay duties upon the importation of all those articles which the French soil can furnish, either for manufacture, or for the consumption of man; the manufacturer insists that those raw-materials should be free of duty, which, concurrently with others of domestic origin, nourish his industry, and that all foreign manufactures should be excluded; the merchant, whose interest differs from all, desires that he should permit the import and export, without restriction or duty, of every article of commerce; the consumer, whose only object is to subsist at the cheapest rate, would prefer that he should restrict the exportion of every production of the soil, and of industry, and that he should freely admit similar productions from abroad; government, which calculates the proceeds of import duties among the number of its resources, must legislate in

such a way as not to deprive the treasury of a needed supply.

It is between such conflicting interests that the financier must open his way; but, as it is impossible to reconcile all, he must find some other basis upon which to establish his decisions.

After what has just been observed, the partisans of unlimited non-restriction would not fail to conclude, that all impost duties must be suppressed: I am very far from being of this opinion; to refute it, we have only to look at the consequences of such a suppression.

If the impost duties were abolished, we should soon see those numerous establishments, where, now, iron can be manufactured to the amount of more than forty millions, fall to the ground, as these manufactures can hardly compete with those of the north of Europe, notwithstanding the enormous duties paid by the latter: we should see those beautiful workshops for thread, for weaving and printing cotton, shut up, which, established in our day, have not yet acquired sufficient strength, nor can they command sufficient capital to contend with those of other countries: we should see those precious manufactories of hard-ware disappear, which could not have been formed but under the guarantee of duties and prohibitions to check the imports from abroad, and we should reduce to misery, millions of active and industrious inhabitants, whose very existence depends upon those employments, at the same time that we should annihilate a prodigious capital vested in machinery and buildings; which would cease to be productive upon the cessation of these works of industry.

I shall doubtless be answered, that this part of our industrious population would be restored to agriculture; but can there be instanced a single spot on the surface of France, where hands are wanted for field labours?

Do we not see that many provinces are over-peopled, and that a large excess of inhabitants is yearly furnished for the