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probation of the people. The instance of Scotland is examined at great length ; and he confiders it as effentially different in most refpects. It is much for his purpose also to allege that the Scotif union was achieved against the consent of the people.

It is certain, as this writer remarks, that upon no subject more interesting to his country can the enlightened Irishman employ his attention than upon that of an union. If it be a good measure for Ireland (he adds), it is only by examination and discushion that its advantages can be developed and illustrated; and if it be a bad measure, it is only by the fame touchstones that its injurious consequences will be detected and exposed.' With pleasure we observe, that difcussion has beer: applied in the first instance. The pamphlet which we last examined, is considered as coming from high authority: the present is merely one of many which will be published on this subject. It may not perhaps be difficult to prove that disadvantages 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 seheme will, in all human probability, be productive of the greatest benefit to both kingdoms. A Timely Appeal to the Common Sense of the People of Great Britain

in general, and of the Inhabitants of Buckinghampire in particua lar, on the present Situation of Affairs ; with References to the Opinions of most of the British and French Philosophers of the

preVent Century. By 7. Penn, Esq. Sheriff of Buckingliamthirę 8vo. 25. 6. Hatchard. 1793.

This author, already known as a dramatic and miscellaneous writer, enters into a discussion of the topics of popular discontent which have been agitated more particularly since the French revoa lution. Thesë he arranges under the following heads ; to the reItraints of religion and morality; 2. the unequal, distribution of wealth; 3. inequality of rank; 4. the severity of our penal code, as understood by modern philofophers; 5. disregard of the goodwill expressed for us by the French ; 6, religious establimmert; 7. partial representation ; 8. the imperfect diffusion of knowledge ;-9. indifpofition to peace; 10. tbe weight of taxes; 11, the discou. ragements of agriculture; 12. restrictions of trade; 13. the diftresses of the poor ; 14. ministerial influence; and, finally, an attachment to persons as well as things, usefully endeared to us by intrinsic merit and antiquity.

Some of these subjects are treated at conGderable length, others more fuperficially. Under the head “ Partial Representation, the author has digreffed into a criticism on Mrs. Wolstonecraft's. Rights of Wonan; and, in various parts of the pamphlet, the style is so obscure as to render the meaning almost inaccessible. The work would have been far more useful, if Mr. Peon had borrowed more liberally from the common sense to which he appeals. In point of doctrine, he leans in general to the present order of things, and

CRIT. REV. VOL. XXIV. Deci 1798. li

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i: one instance only proposes a change ; namely a system of rs wards, instead of, or with a view of leilening the multitude of, our punishments. On this fubje&t his fentiments display great huinanity, and some knowledge of the human heart. Obfervations on the Debates of the American Congress, on the Ad.

drilles presented to General Manjhington, on his Resignation, with Remarks on the Timidity of the Language held towards France; the Seizures of American Vijfels ,by Great Britain and France; and on the relative Situations of those Countries with America. By Peter Porcupine. Svo. is. Ogilvy. 1797.

It appears that the fenate and representatives, in alluding to the conduct of France, which general Washington had mentioned in his address, held a language of the timid kind, at which Peter Por: cupine, who is not conversant in such language, is highly offended. Had his advice been taken, the congress would certainly have employed terms that have not hitherio entered into the Itate-papers of contending nations. That body would have intimated to the French, that their government is a “ bloody republic;" that their rulers are

horde of base-born groveling tyrants," and " a gang of assassins ;" that the people are “bafe, willing slaves, brutishly ignorant and illiterate wretches;” that " not one out of five hundred can spell his name;" and that they are “ a pation of poor, cajoled, cozened, bullied, bamboozled devils !" A Speculative Piffure of Europe. Transinted from the French of

General Dumouriez, by John Jofephi Stockdale. Illustrated with a Chart of Great Britain and Irelanı!, with the Coasts of France, Spain, Portugal, &c. exhibiting all the Channels, Harbours, Bays, and Islands, with the exact Bearings and Distances between any 7100 Pluces.

25.6.1. Stockdale. 1798. Thoughts on the French Invasion of England. By General Dumouriez. Translated from the FrenchArth the same Chart. 410. 15. 6d. Stockdale. 1798.

The former pamphlet is a complete translation 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 tranílitions are, in general, executed with fidelity. A Letter to the Hon. Charles fames Fox : bercing howu Appearances

may deceive, and Friendjhip be abufed !!! 8vo. 64., Wright. 1798.

This letter principally, relates to the evidence given by dir. Fox on the trial of O'Connor, a subject which seems richly fertile in alufe of that gentleman and his adherents. The persons who appeared to the character of the prisoner on that occasion were deceived; and it is therefore thought fair to inplicate their characters with his, and

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accuse them of cunning and disingenuity. But O'Connor's care in concealing his real designs from them might bear a very different construction,

Svo. 25.

FINANCE. A new Enquiry into the Principles and Policy of Taxation, in the politiral System of Great Britain.

Debrett. 1798. " While a system of extortion and oppression, of confiscation and fraud, actuates the policy of our implacable enemy, whereby they enable themselves to pursue the present fanguinary contest; the people of this country possess the satisfaction of knowing, that the national revenue can only be collected by means of legislative provisions, which are governed by the dictates of a prodent and legitimate policy; and are confiftently fanctioned by the fundamental establishments of a system of public taxation at once liberal and necessary, useful and productive.'

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

• It is well worth every man's reflection, that there really exists almost a physical impoflibility to select any new objects of taxation, either of luxury or conveniency, profit or speculation; for absolutely the most obvious objects are already exhausted : And it was not without solid and substantial reason, that the minister and his friends have so frequently challenged others to produce any substitute.'

We thould be obliged to the author if he would reconcile these two passages to each other, and now how a system of public taxation can be at once liberal and necessary, useful and productive, and at the same time be so stretched as to extend to almost every article of luxury or convenience, profit or speculation.

Why the work is entitled a new inquiry, we cannot discover, as it is rather an arrangement of the objects of taxation into classes 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 fub. jects of considerable discussion; but the writer will not seeni 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 conclusion of his reasonings.

• So long therefore as the English constitution lasts, it may confiftently be affirmed that the power of parliament " is abfolute and without controul."

• Hence it follows, as a natural and an indisputable consequence, that the parliament is legally competent to execute the fa

P. 121.

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preme power and authority of the state ; and unquestionably may, upon strict conftitutional principles, repeal or alter any existing act of the legislature whatever.---These are strong affertions, but they are nevertheless just and indubitable ;. if so, our proposition is fortified upon the security of an impregnable basis, and we may consistently lay down the position, " that an act of parliament might lawfully be ordained for the purpose of imposing an equit. able tax upon the holders of stock in any of the public funds.' P. 88.

In other words an act of parliament may draw a sponge over the national debt--a constitutional doctrine without doubt; for parliament may alter, amend, or repeal any statute ; but, where is the faith of that dation which should thus defraud its creditors ? A General View of a Plan of Universal and Equal Taxation.

Svo. 6d. Cadell and Davies. This plan is proposed by Dr. Hunter of York, who advises the exaction of is. 6d. out of every pound of clear rental arising from freehold lands, and is in the pound from freehold houses, or the levy of 5s, on every rook of the value of all estates. He says,

Suppose I am worth 10,000l. in real or nominal money ; the interest of that at five per cent, is 5ool. The interest of that interest is 251. which is the fun to be paid to government; an insignificant sum indeed, for the preservation 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 such a cause, the sum is indeed insignificant ; and therefore Mr. Pitt has lately proposed a much more considerable defalcation from the property of the people.

LA W. A Treatise on the Study of the Law: containing Directions to

Students, written by those celebrated Lawyers, Orators, and Statemen, the. Lords Mansfield, 4thburton, and Thurlocs, in a Series of Letters to their respective Young Friends ; with Notes and Additions, by the Editor. Svo. 35. 6d. Served. Harri

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Directio:s for the study of a profession so 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 occasion to be exhibited with irresistible effecto A respectable knowledge of our municipal law may, indeed, be aca quired by the miere labour of application, where memory performs

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its common offices, and perception is not fingularly obtuse. It is, however, to the pupil of logic and of eloquence, to the youthful candidate for high forenfic diftinction, that the precepts in the present publication are particularly interesting. The treatise is chiefly a compilation of the remarks of several eminent legal characters on the study of the law. These observations had before been communicated to the public through other channels; but we conlider this collection of them as useful and meritorious. The editor has connected his materials by just reflections: the additions which he has made, evince his judgment; and from those which relate to the practice of the courts, special pleading, and the examination of witnesses, the student may acquire profitable instruction, A Syllabus, or the Heads of Lectures publicly delivered in the Uni

versity of Cambridge, by Edward Chriftian, A. M. Professor of the Laws of England. 8vo. 25. Butterworth.

1797 As an annotator on Blackstone's Commentaries, Mr. Christian is known to have performed his talk 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 present Syllabus will be interesting and instructive to the members of that learned seminary. For Maltfters, Brewers, and Hop-Planters : all the Excise Laws

and adjudged Cases, as they relate to the above Persons, claffed under each Stage and Process of Manufacture. So that immediate Reference may

be had to the Arts and Laws, as any Cafe arifes. By Robert Kyrle Hutcheson, Esq. Barrister, Briflol. 8vo. 2s. 6d. Butterworth,

Within the compass of a finall pamphlet, Mr. Hutcheson has collected and arranged all the legal regulations relative to the perfons to whom it is addressed; and the best praise that can be given to such a compilation, is to notice its accuracy.

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RELIGION.

An Essay on Universal Redemption ; tending to prove that the Genea

ral sense of Scripture favours' the Opinion of the final Salvation of all Mankind. By the Rev. Julia Brozune, M. A. late of Sidney Sulex College, Cambridge. Svo. 15. Cadell and Davies. 1798.

The question of universal redemption is at present little agitated. The majority of Christians seem to acquiesce in the doctrine of the efernity of future ponishment; and the very respectable persons who have maintained the contrary opinion, unable to reGift the enthufiafm of the pulpit, have found few calm inquirers in the closet, The English reader of the scripture sees the word everlasting appropriated to the future tate of the good and the wicked. Hence

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