probation of the people. The inftance of Scotland is examined at great length; and he confiders it as effentially different in moft refpects. It is much for his purpofe alfo to allege that the Scotifh union was achieved against the confent of the people.

6

It is certain, as this writer remarks, that upon no fubject more interefting to his country can the enlightened Irishman employ hist attention than upon that of an union. If it be a good measure for Ireland (he adds), it is only by examination and difcuffion that its advantages can be developed and illustrated; and if it be a bad meafure, it is only by the fame touchstones that its injurious confequences will be detected and expofed.' With pleasure we observe, that discuffion has beer applied in the firft inftance. The pamphlet which we laft examined, is confidered as coming from high authority: the present is merely one of many which will be published on this fubject. It may not perhaps be difficult to prove that difadvantages as well as advantages are attached to the scheme of union: the great difficulty will be to balance these, and decide, to the conviction of all parties, which scheme will, in all human probability, be productive of the greatest benefit to both kingdoms.

A Timely Appeal to the Common Senfe of the People of Great Britain in general, and of the Inhabitants of Buckinghamshire in particu lar, on the prefent Situation of Affairs; with References to the Opinions of most of the British and French Philofophers of the prefent Century. By J. Penn, Efq. Sheriff of Buckinghamshire. 8vo. 2s. 6d. Hatchard. 1793.

This author, already known as a dramatic and mifcellaneous writer, enters into a difcuffion of the topics of popular discontent which have been agitated more particularly fince the French revo lution. Thefe he arranges under the following heads; 1. the reftraints of religion and morality; 2. the unequal diftribution of wealth; 3. inequality of rank; 4. the feverity of our penal code, as understood by modern philofophers; 5. difregard of the goodwill expreffed for us by the French; 6. religious eftablishment; 7. partial representation; 8. the imperfect diffufion of knowledge; 9. indifpofition to peace; 10. the weight of taxes; 11. the difcouragements of agriculture; 12. restrictions of trade; 13. the diftreffes of the poor; 14. ministerial influence; and, finally, an attachment to perfons as well as things, usefully endeared to us by intrinfic merit and antiquity.

Some of thefe fubjects are treated at confiderable length, others more fuperficially. Under the head "Partial Reprefentation," the author has digreffed into a criticism on Mrs, Wolftonecraft's Rights of Woman; and, in various parts of the pamphlet, the ftyle is fo obfcure as to render the meaning almost inacceffible. The work would have been far more ufeful, if Mr. Penn had borrowed more liberally from the common fenfe to which he appeals. In point of doctrine, he leans in general to the prefent order of things, and CRIT. REV. VOL. XXIV. Der 1798.

I i

in one inftance only propofes a change; namely a fyftem of re wards, instead of, or with a view of leffening the multitude of, our punishments. On this fubje&t his sentiments difplay great humanity, and fome knowledge of the human heart.

Obfervations on the Debates of the American Congress, on the Addrefes prefented to General Wofhington, on his Refignation, with Remarks on the Timidity of the Language held towards France; the Seizures of American Veffels by Great Britain and France; and on the relative Situations of thofe Countries with America. By Peter Porcupine. Svo. 15. Ogilvy. 1797.

It appears that the fenate and reprefentatives, in alluding to the conduct of France, which general Washington had mentioned in ́his addrefs, held a language of the timid kind, at which Peter Por cupine, who is not converfant in fuch language, is highly offended. Had his advice been taken, the congrefs would certainly have employed terms that have not hitherto entered into the state-papers of contending nations. That body would have intimated to the French, that their government is a "bloody republic;" that their rulers are a horde of base-born groveling tyrants," and "a gang of affaffins ;” that the people are "bafe, willing flaves, brutifhly ignorant and illiterate wretches;" that "not one out of five hundred can fpell his name;" and that they are a nation of poor, cajoled, cozened, bullied, bamboozled devils!"

66

A Speculative Pidure of Europe. Tranflated from the French of General Dumouriez, by John Jofeph Stockdale. Illustrated with a Chart of Great Britain and Ireland, with the Coafts of France, Spain, Portugal, &c, exhibiting all the Channels, Harbours, Bays, and Islands, with the exact Bearings and Diftances between any two Places. 12/0. 25. 6. Stockdale. 1798.

Thoughts on the French Invasion of England. By General Dumouriez. Tranflated from the French. With the fame Chart. 4to. 1s. 6d. Stockdale. 1798.

The former pamphlet is a complete tranflation of the Tablean Speculatif de l'Europe, and the latter comprehends only that part which regards England. Of that work we gave a copious account in the Appendix to our XXIId. Vol. New Arr. The tranilations are, in general, executed with fidelity.

A Letter to the Hon. Charles James Fox: Liercing how Appearances may deceive, and Friendship be abufed !!! 8vo. 6d. Wright. 1798.

This letter principally relates to the evidence given by Mr. Fox on the trial of O'Connor, a subject which feems richly fertile in abufe of that gentleman and his adherents. The perfons who appeared to the character of the prifoner on that occafion were deceived; and It is therefore thought fair to implicate their characters with his, and

accufe them of cunning and difingenuity. But O'Connor's care in Concealing his real defigns from them might bear a very different conftruction.

FINANCE.

A new Enquiry into the Principles and Policy of Taxation, in the political Syftem of Great Britain. Svo. 25. Debrett. 1798.

While a fyftem of extortion and oppreffion, of confifcation and fraud, actuates the policy of our implacable enemy, whereby they enable themfelves to pursue the prefent fanguinary contest; the people of this country poffefs the fatisfaction of knowing, that the national revenue can only be collected by means of legislative provisions, which are governed by the dictates of a prudent and legitimate policy; and are confiftently fanctioned by the fundamental establishments of a fyftem of public taxation at once liberal and neceffary, useful and productive.'

The paragraph above quoted is in the first page of the book; and the following is very near the conclufion.

"It is well worth every man's reflection, that there really exifte almost a physical impoffibility to select any new objects of taxation, either of luxury or conveniency, profit or fpeculation; for abfolutely the most obvious objects are already exhaufted: And it was not without folid and substantial reason, that the minister and his friends have fo frequently challenged others to produce any fubftitute.' P. 121.

We fhould be obliged to the author if he would reconcile these two paffages to each other, and show how a system of public taxation can be at once liberal and neceffary, useful and productive, and at the fame time be fo ftretched as to extend to almost every article of luxury or convenience, profit or fpeculation.

Why the work is entitled a new inquiry, we cannot discover, as it is rather an arrangement of the objects of taxation into claffes than an examination of the principles on which at different periods various objects were selected, or a comparison of the advantages and disadvantages resulting from different modes of taxation. The land-tax, customs, excise, stamps, income, are fubjects of confiderable difcuffion; but the writer will not seem to our readers to have very enlarged views in his inquiry, when the main part of his work is to point out the legality of taxing the funds. The following is the conclufion of his reafonings.

So long therefore as the English conftitution lafts, it may con fiftently be affirmed that the power of parliament is abfolute and without controul."

'Hence it follows, as a natural and an indisputable confequence, that the parliament is legally competent to execute the fu

preme power and authority of the ftate; and unquestionably may, upon ftrict conftitutional principles, repeal or alter any exifting act of the legislature whatever. These are strong affertions, but they are nevertheless just and indubitable; if fo, our propofition is fortified upon the fecurity of an impregnable bafis, and we may confiftently lay down the pofition," that an act of parliament might lawfully be ordained for the purpose of imposing an equit. able tax upon the holders of ftock in any of the public funds.' 1. 88.

In other words an act of parliament may draw a fponge over the national debt-a conftitutional doctrine without doubt; for parliament may alter, amend, or repeal any ftatute; but, where is the faith of that fation which should thus defraud its creditors?

A General View of a Plan of Univerfal and Equal Taxation. 8vo. 6d. Cadell and Davies.

This plan is propofed by Dr. Hunter of York, who advifes the exaction of is. 6d. out of every pound of clear rental arifing from freehold lands, and is. in the pound from freehold houses, or the levy of 5s. on every 100l. of the value of all eftates. He fays,

Suppofe I am worth 10,000l. in real or nominal money; the intereft of that at five per cent. is 5ool. The intereft of that intereft is 251. which is the fum to be paid to government; an infignificant fum indeed, for the prefervation of our lives, laws, liberties, and religion, against the violence of a cruel, rapacious, and perfidious nation, who are not only waging war against property, but against every moral principle belonging to human nature."

P. 7.

In fuch a caufe, the fum is indeed infignificant; and therefore Mr. Pitt has lately propofed a much more confiderable defalcation from the property of the people.

L'A W.

A Treatife on the Study of the Law: containing Directions to Students, written by these celebrated Lawyers, Orators, and Statefmen, the Lords Mansfield, Ashburton, and Thurlow, in a Series of Letters to their respective Young Friends; with Notes and Additions, by the Editor. 8vo. 35. 6d. Served. Harrifon. 1797.

Directions for the study of a profeffion fo much connected with natural genius as that of the advocate, are of little use, unless they operate on talents which require only the graces of arrangement and dignity of occafion to be exhibited with irrefiftible effect. A refpectable knowledge of our municipal law may, indeed, be acquired by the mere labour of application, where memory performs

its common offices, and perception is not fingularly obtufe. It is,. however, to the pupil of logic and of eloquence, to the youthful candidate for high forenfic diftinction, that the precepts in the prefent publication are particularly interefting. The treatife is chiefly a compilation of the remarks of feveral eminent legal characters on the ftudy of the law. Thefe obfervations had before been communicated to the public through other channels; but we confider. this collection of them as useful and meritorious. The editor has connected his materials by juft reflections: the additions which he has made, evince his judgment; and from those which relate to the practice of the courts, fpecial pleading, and the examination of witneffes, the ftudent may acquire profitable inftruction

A Syllabus, or the Heads of Lectures publicly delivered in the Univerfity of Cambridge, by Edward Chriftian, A. M. Profelor of the Laws of England. 8vo. 25. Butterworth. Butterworth. 1797.

As an annotator on Blackstone's Commentaries, Mr. Christian is known to have performed his tafk with diligence and accuracy.--As profeffor of the common law at the university of Cambridge, he has acquired, we believe, a just reputation; and there is no doubt that his elucidation of the topics arranged in the prefent Syllabus will be interesting and inftructive to the members of that learned feminary.

For Maltfters, Brewers, and Hop-Planters: all the Excife Laws and adjudged Cafes, as they relate to the above Perfons, claffed under each Stage and Procefs of Manufacture. So that immediate Reference may be had to the Acts and Laws, as any Cafe arifes. By Robert Kyrle Hutchefon, Efq. Barrifter, Brifol. 8vo. 2s. 6d. Butterworth.

Within the compafs of a small pamphlet, Mr. Hutchefon has collected and arranged all the legal regulations relative to the perfons to whom it is addreffed; and the best praise that can be given to fuch a compilation, is to notice its accuracy.

RELIGION.

An Efay on Univerfal Redemption; tending to prove that the General Senfe of Scripture favours the Opinion of the final Salvation of all Mankind. By the Rev. John Brotune, M. A. late of Sidney Suffer College, Cambridge. Svo. 15. Cadell and Davies. 1798. The queftion of universal redemption is at prefent little agitated. The majority of Chriftians feem to acquiefce in the doctrine of the eternity of future ponifhment; and the very refpectable perfons who have maintained the contrary opinion, unable to refift the enthufiafm of the pulpit, have found few calm inquirers in the closet. The English reader of the fcripture fees the word everlasting appropriated to the future ftate of the good and the wicked. Hence

фіз