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520 Plan for liquidating
least 10s. per yard. Than this no proposition in Euclid is more certain ; and the principle equally applies to every production of human labour, corn of course included. In regard to Corn the question is set at rest by the ascertained fact that au acre cannot now be cultivated in wheat for less than 121. estimating the land at 30s, or 40s. per annum; and if the produce is taken at a fair average of three qrs. then the cost to the farmer is 4!. per quarter, and allowing for straw and stubble the market price cannot well be short of 41. 105. Consequently it is not the rent, or any augmentation of the rent, which produces this high price, but the cost of labour, and the direct or indirect taxes. If no rent were paid, corn could not be grown under 31. per quarter, and consequently could not be afforded by the farmer at less than 3]. 10s. But if we were freed from the taxes entailed on us by the prosecution of an impolitic war, we might then allow the free importation of corn, and of all articles of foreign produce and manufacture, as a check on undue monopolies and combinations at home; but while we are obliged to labour, subject to those burdens, it is absurd to expect to purchase at reduced money prices, and ruinous to the important and vital manufactory of Corn to relieve ourselves from abroad so Those who in public addresses talk of the expected relief from peace, forget that during the war we did not, and could not pay its current expences, but mortgaged all the property in the realm to the public creditors; and that it now remains so mortgaged, subject to an annual burden, for interest and redemption, of nearly 40 millions sterling, a sum equal to the present rentals of the kingdom at its rack-rent, or double the whole of those rentals before the war ! The war therefore is now operating, and seems likely, during this generation, to operate as perniciously on all industry as during its actual continuance. In a former paper, published Oct. 1812, * It is singular that although money has fallen to a fifth of its worth since the Protectorate, and taxes lave increased from 14 mitiion to 65 millions, and the public expenditure from 2 millions to 120 millions, yet Corn averaged at that time 21, 11s. per Quarter, and it has averaged this year but 68s, or one fourth more. Through the reign of Charles II. it averaged 50s. in that of William 41s. and in that of Anne 43s. in all which periods the public revenue averaged but 4 millions, and money was 4 times its present value. The present free *mportation pricc is 63s,
Istated my doubts whether any public deb can be liquidated by a system of taxation because it is the necessary effect of taxes to add as much to the current expences of a government by their addition to all prices, as they can discharge from an old debt. I am therefore of opinion, that it would be more prudent and more easy for a minister to make such a disposition of all property, as should at once liquidate the entire debt, than to attempt to sustain the price of the quartern loaf at 6d. or 8d. above its natural level, and other provisions in the like proportion; to expose our manufactures to the hazard of competition; and to continue to levy the present complicated taxes. To the land-owner it would be better at once to part with one-third of his estate, than pay two-thirds of his income in taxes levied on every article of his consumption; to the house-owner better to possess two thirds of the number of freeholds, than pay in the like proportion ; and to the labourer better to return to his former shilling a day, than be subject to the impositions, adulterations, and grinding oppressions that arise from overwhelming taxation. To extinguish the national debt, and the entire burden and inconvenience of taxes, by a grand financial operation, is the desired Political PANAcea for the ills which threaten this empire But does the minister live, who is equal in wisdom and courage to the task?—Does the quantity of virtue exist in the country which is requisite to sustain him?—Are not palliatives and temporizing measures always preferred by nations as well as by men in desperate circumstances, till it is no longer in their power to steer a wise and voluntary course Five hundred and fifty millions of pounds sterling of property, would at this time discharge the public debt, and perhaps our 40 millions of acres of land may, at 30 years purchase, be valued at 1,200 millions; our 24 million of houses, at 350 millions; and our foreign estates at 100 millions; making 1,650 millions to pay 550, a total agreeing with the produce of the property tax. It is therefore proposed to sacrifice on E Til IRD of the real property of the empire to discharge our paralyzing load of debt; , or in other words, for every man to give up to the public creditor one third of his estate, rather than continue to pay two thirds of its produce in taxes, and in the various effects and consequences of taxes.”
* There are two kinds of taxes, the Hirect paid at once per quantum by *:::
We should thus get rid at once of all the obstructions to free trade, and should enjoy at first cost the luxuries of all the climates in the world, as the consequence of our commercial and political ascendancy. We should not then be under an imperious necessity to shut our ports against cheap foreign commodities, and every thing would be at liberty to find its proper and natural level. We should live, too, freed from the terror, nuisance, and vexation of revenue Haws, and should recover those invaluable liberties that were lost by the introduction of the excise system. We should also free ourselves from all the expences and collateral effects of the taxes, which double their weight on the community, and impose the payment of two shillings for every shilling received by the government. Thus the present taxes, which produce about 65 millions per annum, average, after the rate of 5l. per head, or 2s. per week, on 13 millions of souls; yet by adding together the increased expence of the items of consumption, it will appear that the necessaries of life cost each individual of a family at least 4s. per week more than they did 25 years ago;” so that the income
sumer, and the indirect paid by the manufacturer, or merchant, or capitalist, who re-levies it with profit on the consumer. • Direct taxes are always avoided by statesmen, because, as they bring the impost of the government in contact with the consumer, they tend to render the government immediately answerable for the impost, and continually obnoxious; and indirect taxes are preferred, because they equally reach all consumption, but throw the odium and inconvenience of high prices on the middle
man, who is reimbursed by an increase of
profits per centum on the gross price, If subjects were wise, all the wants of the state might be collected at much less cost to the public by direct, than by indirect taxation. Thus, for example, a Poli, TAx of 5l. per head, averaged on the population of a county, hundred, or parish, would raise the present total of the public revenue, and be a substitute for all those assessments, duties, excise laws, customs, licences, &c. &c. which now cost at least 1ol. per head, accompanied by every species of vexation, terror, and grinding oppression. This 5l. or 100s, per head, is equal to 2s. per week, or 3#d. per day, and if paid directly in lieu of other taxes, would place all commodities, exactly on the level at which they stood before Sir Robert Walpole cursed the country with , the excise laws. * The duty or extra price at present
of the whole population being about 195 millions, (or one half more than the assessments under the property tax,) one third of that sum is received into the exchequer; one third is lost, without being gained by the exchequer, to the incomes derived from property and labour, by the operation of taxes; and only one-third remains in the disposal of the individual. How deeply it is now to be regretted, that these inevitable results were not duly considered by those persons who, in 1802, raised so extraordinary a question about Malta, spent so many thousands in printing libels to raise the public mind to the war pitch, and then so disgracefully exulted in the commencement of hostilities . How deeply it is to be regretted, that the repeated overtures for peace were not listened to, and that the people were taught to believe that “it was necessary to spend their last guinea to save the remainder!” They have however done so; but as land and other property have, at this moment, risen in currency-value, by the effect of circulation and speculation, it seems still practicable to save Two THIRDs of the present nominal worth, by promptly parting with on E THIRD to the public creditors. This measure would effect a radical cure of our public difficulties; and raise the country to an unparalleled height of prosperity, glory, and security. Such is, however, not the language or policy of any existing party in or out of parliament. The writer stands perhaps alone,
$22. and has no confederates in his plans, besides those antiquated and uncourtly
Particulars of the Life of Count Bougainville.
TRUTH, JUSTICE, and wisDow, to whom he bows, and pays due worship, under
deities worshipped in the best days of the modern appellation of,
ancient Greece, under the names of
Common Sessr. ,
MEMOIRS AND REMAINS OF EMINENT PERSONS.
+Articulars of the Life of COUNT BOUGAINVILLE, the FR ENch circu MN Avig ATor, by M. DeLAMBR E, Secretary to the French Institute. ouis ANToNY DE BU UGA INville L was born at Paris on the 11th of November, 1729. He was the son of a notary at Paris, and descended from an ancient faintly in Picardy. A celebrated navigator, a general officer, member of the Academy of Sciences, of the Institute, and of the Board of Longitude, were so many titles which he owed to his own merit, and which were the recompense of a long series of illustrious actions. While at college he was distinguished by an ardent desire for knowledge. His professor one day was explaining the phases of the moon, and its various posttions; in order to impress his ideas on the memory of his auditors, he quoted two Latin verses to them. Young Bougainville was bold enough to consider them as of an inferior kind; and being challenged to make better, he answered almost instantly by four verses more accurate, more instructive, and more poetical, than the distich which he had criticised. On leaving college he was admitted an advocate in the Parliament, by desire of his father; but in order to indulge his own inclination he inrolled himself in the musqueteers. Chance made him a neighbour to Clairaut and d'Alembert, and he attached himself warmly to these two geometricians; he visited them often, profited by their conversation and writings, and at the age of 25 he produced the first part of his Integral Calculus, to serve as a continuation of De l'Hopital's Infinitesimals. With that candour which was always one of the most striking traits in his character, he declared in his preface, that nothing in the whole work was his own but the arrangement which he had endeavoured to give it. The committee of the Academy, however, attested that by explaining the methods of the various geometricians, he had made them his own by the clearness and intelligence with which he elucidated them. In addition to this flattering testimony he found also another recompense in the certainty of being useful to * geghae
tricians, who were greatly in want of guides to enable them to penetrate into this hitherto obscure branch of the mathematical science. In 1755 he was made a major, and visited London as secretary of the embassy, where he was elected a fellow of the Royal Society. Next year he followed General Montcalm to Canada, with the title of captain of dragoons. And as a proof that so many and various functions did not make him neglect the sciences, before he embarked for America he put to press the second part of his Integral Calculus, having requested Bezoui to read the proof sheets in his abience. . Immediately on his arrival in America he marched at the head of a detachment amidst ice and snow, and through almost impenetrable forests, to the extremnity of Lake Sacrament, where he burnt an English flotilla, under the guns of the fort which protected it. In 1758 a detachment of 5000 French troops was pursued several days by an army of 24,000 English. Bougainville inspired his fellow soldiers with resolution to wait for the enemy; they hastily fortified their position in less than 24 hours, and compelled the English to fall back with a loss of 6000 men. Bougainville was wounded on this occasion in the head by a musket ball. The French governor despaired however of saving the colony if he did not receive reinforcements from home. Bougainville was sent to France to solicit them, and he returned with the rank of colonel and the cross of St. Louis, granted before the usual time in consequence of his brilliant services. Montcalm placed him at the head of the grenadiers and volunteers, to cover the retreat of the army, which was forced to fall back on Quebec. He performed this important service with his usual intrepidity and skill. The death of the general hastened the loss of the colony; and Bougainville returned to France. He then fullowed M. Choiseul de Stainville into Germany, where he again signalized himselfood. his bravery was rewarded with the gift of two pieces of brass cannon. The. peace deprived him of further opportunities of distinguishing himself as a soldier, but it did not lessen his activity. 'We' have
have seen him as a geoutstrician, a warrior, and a negociator. We shall now view him as the founder of a colony. . His various visits to America had made him acquainted with the merchants and ship-owners of St. Maloes. A vessel which left that port at the commencement of last century had anchored on the south-east shores of a group of islands visited by the English, who had called them at first Virginia and Hawkins's Islands, but now the Falkland Islands. The favourable situation of these islands gave rise to the idea of forming an establishment there. The French count took up the idea in 1763, and Bougainville offered to commence it at his own expense. In concert with two of his relatives he fitted out two ships at St. Maloes, and embarked some families, with whom he reached the islands called the Malouines, on April 3, 1764. They were inhabited; but no violence and no injustice attended his occupation of them. An abundant fishery, birds which at first permitted themselves to be taken with the hand, secured the means of subsistence; but no wood for fuel or *ecting houses was to be procured. Rose bushes and excellent rich grass were found in abundance. The foundations of a fort were laid, and the walls were raised of earth. Bougainville sct the example, and all the colonists took part in their erection: in the centre of the fort an obelisk was raised, and the hemistich “Tibi serviat ultima Thule” was oscribed under a portrait of the French king; another inscription exhibited the line in Horace, “Conamur tenues gran*ia.” When these first labours were ?ver Bougainville returned to France, leaving the government of the infant colo. ny to one of his relations. Next year he returned , with a supply of provisions and new inhabitants. An ...” to the straits of Magellan procèred him wood for the purposes of building, and ten thousand young forest and fruit-trees. An alliance was concluded with the Pataonians; most kinds of the grain cultiwated in Europe were naturalized, and ultivated with success; the multiplication of the cattle was a matter of certainty, and the number of the inhabitants raidly increased from 80 to 150. But these acquisitions did not satisfy the active mind of the founder. They had alarm. id: the Spaniards, however, and com
p. been made by them to the
fench government. ... Bougainville was #ially ordered to deliver up his posses
joid the court of Spain agreed to **** *
pay him for his works, and to refund his expenditure. As a further consolation, the court of France appointed him to make a voyage round the world. The command of the frigate la Boudeuse was given him, and the store-ship Etoile was ordered to join him. Commerooa the naturalist and Veron the astronomer embarked with him, at his request, to examine the new methods of finding the longitude. This expedition justly placed Bougainville in the rank of the greatest seamen of his day, and yet it was in some measure his apprenticeship only. The account which he gave of it was read with avidity, and afterwards translated by Mr. Foster, for in a second edition, which he published in 1772, he answers some remarks of his translator. His style is sinple and natural; he there exhibits his character, his intrepidity, his contempt for danger, and his turn for pleasantry; his goodness of heart, and the gaiety with which he contrived always to enforce subordination, and yet to provide for the enjoyments of his crew as inuch as for their health. It has been truly observed that the geographical charts and determinations, with the exception of the latitudes, are the weakest parts of the work. But it is fair also to remark that he made a voyage of discovery, and not one of mere réconnoissance; that dreadful weather rendered all his astronomical attempts useless; that the science of the longitude was in its infancy; that the tables of the moon were not yet brought to the point of perfection at which they now are; that navigators then had none of the assistance which is lavished upon them at present; that they were still unacquainted with calculations; and that Bougainville was the first Frenchman who took an astronomer with him to profit by his observations. Upon his return France was at peace. A wandering and agitated life had blunted his taste for the mathematics, and he gave himself up to enjoyments which the bustle of his early life had not permitted him to share. His celebrity and his elegant manner precured him admission into the higher circles; but his active mind was again employed in the service of his country when France declared for America. Under Admirals Lamothe Piquet, D'Estaing, and De Grasse, he successively commanded tha French ships Bien-aimé, Languedoc, Guerrior, and Auguste. At the request of D'Estaing he was appointed chef d'escadre, and the same year he received 524. received the rank of field marshal. He eommanded the van at the memorable battle of the Chesapeake in 1781, and beat off the English van, obtaining the honourable testimony of Count de Grasse to his having contributed more than any other person to the victory. On the disastrous 12th of April, when the commander-in-chief was reproached with being more occupied with the safety of his own ship than with the squadron, and the squadron with not supporting their commander-in-chief, Bougainville, who commanded the rear-guard, did all that could be expected of him; by a bold manoeuvre he saved the Northumberland; and although the Auguste, which he commanded, was one of the most roughly handled of the whole fleet, he collected and conducted to Saint Eustatia the remains of the shattered squadron. The peace which secured the independence of America restored M. de Bougainville to that leisure which is so mecessary for the pursuit of the sciences. The Academy conferred upon him the title of honorary member. M. Lagrange, whose vote he asked, observed: “To you it was that I was indebted for being received into the Academy, since your works opened to me the career which I pursued.” About this period he conceived the project of tracing the icy regions of the north, and penetrating to the pole. A distinguished astronomer offered to accompany him, and the route was sketched. The French ministry however did not accede to his terms, and the Royal Society of London asked him for his lans. He transmitted them immediatey, pointing out the route which he would take. Captain Phipps, afterwards Lord Mulgrave, preferred another, one also of Bougainville's suggesting, but he could Proceed no further than 80°. When a spirit of insubordination broke out in the French navy, and in the Brest fleet in particular, M. de Bougainville, by his reputation, his courage, and his firmness, mixed with the most amiable qualities, seemed to be the only man capable of recalling the seamen to their duty. But his exertions were unavailing; the flames of jacobinism had spread too far, and he retired from the service in disgust. In 1791 his name was put upon the list of vice-admirals. This high distinction redoubled his attachment to a prince who was abandoned by all. From the massacres of 1792 he escaped as if by miracle, and took refuge on his estate in Normandy, where he found his two
Memoirs of Bernardin de Saint Pierre.
pieces of cannon the only recompense, which he had received for 40 years serW1Ce, On the restoration of order he was appointed to the Board of Longitude; but whether he did not think matters sufficiently settled, or the care which it was necessary to take of his fortune, prohibited him from leaving his estate, he sent in his resignation, and was succeeded by Count Fleurieu, who afterwards resigned in favour of M. de Borda. When the Institute was formed, M. de Bougainville was nominated to a seat at the Board of Navigation and Geography. As President of the Class of Sciences, it was his duty to deliver to the emperor the reports of that department, and he acquitted himself with great dignity. As a senator his pecuniary circumstances were made perfectly easy; but al
though old age was coming on, he posses
sed all the fire and vivacity of youth. He was still desirous of partaking in some hazardous maritime enterprise; and whes his friends mentioned his age, he replied that Nestor was not altogether useless in an army which boasted such heroes as Achilles, Ajax, and Diomede. Although his temperance and sobriety were great, and we had hoped to have him long among us, he died on the 31st of August, 1811, after a sharp illness of ten days
MEMorns of BERNARDIN DE SAINT PIERRE, Author of the STUDIEs of NATURE, &c. &c. Translated from the Journal de Paris. JAcques HENRI BERNARDIN DE SAINT Pierre died in the neighbourhood of Paris, Jan. 21, 1814. He was born. in 1737 at Havre de Grace, where his parents, who were in easy circumstances, gave him a good education. But he embarked at the age of 12 years for Martinique, under the protection of one of his uncles, who commanded a merchant vessel. He soon returned, as he says in one of his letters, “more dissatisfied with his relative, with the sea, and with that island.” He then resumed his studies, and continued them successively at Gisors, and at Rouen, under the Jesuits... . His parents sent him to Paris to the school of civil engineers, where he learned to draw plans, and became acquai
with mathematics. He then entered into"
a corps of military engineers, and in o following year went to Malta. Also
with the intention of going to Portugal then at war with Spain. An unforso obstacle prevented the execution of his