much exceeds the comparison of a natural philofophor and his air pump.

To this fpecies of political animadverfion we are not friendly; it is too frequently a medium of indulgence to the meaner paffions; and there are doubtlefs understandings which would difcern, in many of Mr. Tooke's Philippics, more of envy and recrimination than of wit or patriotism.

In noticing his predeceffors in philology, our author preferves the fame difpofition. His afperity of contempt for the amiable author of Hermes remains unfoftened; and, in expofing the mistakes of Dr. Johnson, he too often reminds us of the vulgar and difgufting triumph of Theobald over Pope, as a commentator on the works of Shakspeare.

The State of the Nation, with respect to its public Funded Debt, Revenue, and Disbursement; comprized in the Reports of the Select Committee of Finance, appointed by the Houfe of Commons, to examine and ftate the total Amount of the Public Debts, and of the Intereft and Charges attending the fame, as they flood the 5th of Jan. 1797: particularizing the Receipts and Difburfements of the feveral undermentioned Offices: viz. Treafury, Exchequer, Secretary of State, Cuf tom Houfe, Excife Office, Stamp Office, Poft Office, Tax Office, War Office, Ordnance Office, Barrack Office, Tranfport Office, Admiralty Board, Salt Office, Hackney Coach Office, Hawkers and Pedlers Office, Penfions, Salaries, and Fees Office, First Fruits, and Tenth's Office, Bank of England, and South Sea Company. The Names of the fuperior Officers and Clerks in each Department-their Salaries and Fees. Together with the Amount of whatever additional Penfions or Salaries they receive from other Situations-paid by the Public. 2 Vols. 8vo. 105. Sewed. Symonds. 1798. The Reports from the Select Committee of the House of Commons on Finance, as prefented to that Houfe; containing an Account of the Public-funded Debt, Taxes, Unfunded Debt, &c. 8vo. 55. fewed. Debrett. 1798.

IF the public expences of this realm have of late years amounted to a fum which our forefathers would have thought fo enormous, that it would be impoffible to raise it, and which exceeds the expenditure of any flate upon record, we have the fatisfaction of refleding, that no nation has taken more pains to make public the ftate of its finances, or has aimed more at œconomy in its public offices. By what means fuch laudable endeavours are continually thwarted, future committees will make the object of their inquiries; and they will receive from

the work before us fuch a fund of information, that, if the evils pointed out in these reports remain uncorrected, the neglect will be folely occafioned by the want of patriotic energy in a future houfe of commons. Every article of expenditure is here difpofed under its proper head; the state of each office is in general well explained; and if in any cafe there is a defect of information from the refufals of men high in ftation, we hope that the power of the legislature will hereafter be exerted, to teach fach individuals, that he who receives any portion of the public money, fhall, at the requifition of the parliament, give a full account of his receipts and disbursements.

The multifarious objects which thefe reports comprehend, preclude us from giving our readers, within the limits of our plan, an adequate idea of their contents. In many inftances, a table of figures, or dry details of office, would be neceffary to do juftice to the diligence and induftry of the committee; but, as a minute inveftigation of all the circumftances, on which its conclufions are founded, will be lefs interefting to the generality of readers than the refults of its inquiries, we fhall extract fome of the remarks that occur at the end of the twenty-fecond report, with which in most points we agree; and it will be eafy to judge, whether there is not room for dif ference of opinion between a committee, conftituted as we understand that of the houfe of commons to have been, and ourfelves, who have no profpect of emolument from any diftribution whatever of the offices or finecures of the ftate.

'Some general remarks have occurred to your committee in the course of their inquiries, of which they have expressly referved the ftatement for the conclufion of these reports.

I. They beg leave to obferve, that the juftice and liberality of the executive government will be called upon, in all inftances where the measures proposed by your committee, if adopted, may occafion the removal of individuals from their prefent offices, to make fuitable compenfation to all fuch perfons, until opportunities fhall occur of placing them in other official fituations, of duties in fome degree fimilar, and of profits proportionate to the fair and. ordinary emoluments of their former offices, fo far as it may bę practicable; a due attention to public economy requiring that the carlieft means fhould be taken for making fuch arrangements.

II. That it may very materially conduce to the ends of public economy, if parliament should think fit to require annual accounts of every increase and diminution which may have taken place in the courfe of each preceding year, in the falaries, emoluments, and expences of all public offices.

III. It appearing to your committee, that a practice has long prevailed (though checked of late in many important inftances) of

perfons employed in the public fervice holding finecure offices, and that cafes have occurred of perfons holding feveral offices at the fame time; your committee think it their duty to submit fome observations on finecures and efficient places, either as holden feparately, or as combined in the fame perfon.

1. A finecure, in the opinion of your committee, is to be confidered only as a pension with an oftenfible office annexed to it ; and whether a finecure be fuch from the nature of the office, or whether it be rendered fuch by the principal officer of an efficient department employing an allowed deputy, there is no material difference in the propriety or impropriety of uniting it with other offices.

It appears to your committee, that finecure offices of high rank in fome of the antient establishments of the state, may be ufefully employed, in particular instances, as, either to accompany a peerage given for the reward of personal fervices, or, to secure an honourable retreat to perfons who are entitled to marks of public favour by the long and meritorious discharge of the duties of high office, or who have facrificed lucrative profeffional fituations on engaging in the public fervice; by vefting fuch offices in the perfons themselves, or in their immediate defcendants. And parliament, in reforming the exchequer, feems to have recognized the general principle, by preferving fome of the highest and most honourable offices in that department, as the means of enabling the crown to make provifions of this nature.

But your committee conceive, as to finecures lefs connected with circumstances of honour or diftinction, that if they are defigned as provifions for perfons, who may defervedly be the object of royal bounty, a provifion of equal value in the direct form of a penfion, is more strictly characteristic of its purpose, and therefore more likely to be watched in its amount and application. All the patent offices in the customs, of which the commiffioners of accounts recommended the abolition, were finecures of this defcription.

It has alfo not efcaped the notice of your committee, that finecure offices are liable to an evil, which is the just object of public jealoufy, inafmuch as perfons who would not avowedly hold penfions in their own name, and could not eafily prevail upon others to hold them in their names, may find it less difficult to profit clandeftinely, or even illegally, by appointments of this defcription, under the cover of a truft vested in fome other perfon, who is reprefented to the public as the real holder of the office. And your committee beg leave to obferve, that parliament has repeatedly marked its fenfe of the poffibility of the evil confequences of this abufe in either cafe, by prohibiting perfons from fitting in the house of commons for whom penfions or difqualifying offices are holden in trust.

2. The union of feveral finecures in the fame perfon, accord

ing to the view which your committee have taken of this fubject, will differ from the cafe of a fingle finecure only in the degree of profit or honour annexed to them, and not in the propriety with which they may be beftowed: but the union of inferior finecures to efficient places, can only be proper, as a mode of giving an adequate compenfation to an officer whofe falary is inadequate and your committee are of opinion with the commiffioners of inquiry, that the neceffity of reforting to fuch modes of compensation should be done away, by giving adequate falaries in ́all cafes, and by the establishment of fome proper mode of fuperannuation.

6 3. It is the union of more than one efficient office in the fame perfon which is liable to become in many inftances ftill more prejudicial to the public fervice.

If the duties of each require to be performed at the same time, and at places remote from each other, the plurality is mischievous in its effect and example: it throws the duty of fome of these offices into the hands of perfons, who were not originally felected for them, and who do not receive the rewards annexed by the public to fuch fervices. Your committee fee with concern and disapprobation, that a practice has long prevailed in fome of the departments which they have inveftigated, of allowing individuals to hold feveral efficient offices, which appear to your committee to be in their nature incompatible.

But it is equally clear, that if the duties incident to each employment can be performed without either of them; interfering with the other, the public may derive very effential advantages from fuch arrangements. Even as a measure of economy, it may become prudent to unite offices of this clafs together, whenever the duties. are necessary, but not frequent; because it will enable the public to obtain the performance of each at lefs charge than if the perfon appointed to it was prohibited from holding other employments, as he muft, in fuch cafe, have a falary, or fome other provision sufficient to maintain him even when unoccupied. The public may alfo derive advantages of much higher importance from fuch an union of offices, if their duties are confiftent, by availing itself to the utmost of the talents of individuals; and if the respective duties of fuch offices be faithfully difcharged, juftice and policy will concur in fanctioning an accumulated reward for accumulated fervices.' P. 288.

As finecures are justly odious to the nation, we would recommend the abolition of them. Let perfons employed by the state receive liberal pay for thofe fervices which they perform; and, when, after a long courfe of actual fervice, they can no longer perform their duties, let the ftate gratify them with penfions: but the custom of giving to one man a place, and obliging him to pay an annuity to another-the practice of making one place a finecure to reward the activity of a

perfon in another-the appointment of a peer or a great com moner to a place which he intends to fill by deputy are pi tiful expedients, difgraceful to the receivers of fuch falaries, and to a great and liberal nation.

We have obferved, that it would carry us too far into details, to examine minutely each of the reports: but we may, by detached extracts, fhow that the committee has not been inattentive to its duty, and that extraordinary abuses have been fuffered to exift in the administration of our finances.

No circumftances which have come to the knowledge of your committee have explained, to their fatisfaction, how it has happened, that, without any exception, for thirty years past, the receivers general in Scotland, upon their death or quitting of the office, have conftantly been in arrear to a very large amount, and in two particular inftances far beyond the fums which the receiver-general profeffes to keep in his hands, as neceffary, according to his flatement, to reimburse him for the charge of executing the office, and in lieu of that poundage which in England is received on the land tax as well as on the affeffed taxes, but which in Scotland is confined to the affeffed taxes alone. This fact is fo ftriking, that your committee have no fcruple to fay, there appears to them to be some radical defect in the fyftem, which requires to be corrected, P. 126.

The establishment of the Hackney-coach Office is reprefented by the committee as too expensive.

In whichever way the wifdom of parliament may ultimately think fit to reform this department, the present expence which it occafions to the public seems to admit of material retrenchment.” P. 138.

The allowances for the management of the national debt, are alfo confidered by the inveftigators as too great.

In comparing the extent of the services performed, and the compenfation given, it will certainly be proper to advert to the growing amount of the public debt but at the fame time it must always be kept in view, that upon an establishment already form→ ed, there is no reason for fuppofing that the actual disbursements will always increase in exact proportion with the increased amount of the transferable capital; and it must be alfo remembered, that the commiffioners for auditing the public accounts have stated it as their opinion, that the business might be tranfacted at the exche→ quer, as it was formerly, (or even by a feparate office established for the purpofe,) at a fum lefs than one-third of the present charge; that the bank, over and above the prefent charges of management, are accustomed to receive allowances from the public, at the rate of 805l. 15s. 10d. per million, for receiving contributions