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taxes, by various immunities, is partial, oppressive, and with: difficulty examined. The third chapter is more general, and contains • Observations on the Duties on Importation and Exportation ; with Reflections and Researches on the Ballance of the Commerce of France.' In considering this subject our author, in some instances, makes the proper allowances ; but in others he is deficient. The following observations deserve attention.
• I will suppose that, either from fixed ideas, or from conjectures, a general statement is made of the importations and exportations of a kingdom; a valuation in money must necesfarily be made of each part of this double commerce, if we wilh to know the amount of the balance of the commercial. exchanges; now this yaluation, as it is usually made, is extremely imperfect.
• Let us apply this proportion in the first place, to merchan. dise imported, and let us take France for an example, that we may avoid the confusion that would arise from the generical words of country, or kingdom.
• Let a valuation then be made in France, of the merchandise of foreign countries, according to the current price of thofe cominodities in the centre of the kingdom, or in one of its principal commercial towns; the debt contracted by the state will, by this method, be greatly exaggerated; for the current price of foreign commodities in France, is composed not only of the sum paid for them to the nation who has sold them, but likewise of the duties of entry exacted at the different custom. houses; and lastly, of the profit interest on the advances. made by the French merchants, who have imported them as objects of trade : yet, of these three articles just recapitulated, only the sum paid to the foreign seller is a debt of the king. dom,
• The expences of carriage, or of freight, are likewise come prised in the current value of foreign merchandise ; now if this: freight has been gained by the national shipping, a ftill greater deception will happen in the latement of the balance of com. merce, if the merchandize imported is valued according to the current price in the kingdom.?
The facts on which his eitimates are founded, are not very particularly and accurately stated; but he estimates the balance in favour of the kingdom at seventy millions of livres. This balance chicfy arises from the products of their West India ifiands, and the foreign sale of their manufactures. This is insist. ed on with some force; but it must be very evident, without any particular affittance from the custom-house books. We allow France to be an ingenious and fourishing nation ; but, if the subject•Pere examined with a critical eye, we suspect that the balance would be somewhat leffened, iviany, deductions occur
to us, which the author has not made. We ought to add that, in moní. Necker's opinion, the state of exchange is but a fuperficial and erroneous method of judging of the favourable balance in the commerce of a nation.
The fourth chapter contains general ideas on the reform of the customs.; and the four following ones relate to the constitution of, and the arrangements in, the provincial assemblies. The observations on these subjects are chiefly local.
The next object of attention is the clergy. They are exempt from most of the taxes, and their subsidies are in general free :zifis; but they tax themselves for this purpose, and they raise above ten millions of livres annually. About two hundred and fifty thousand of thefe are appropriated to the Royal Hofpital of Invalids. The king adds two millions five hundred thousand livres to the residue; and the whole is applied to the general debt, occafioned by the free gifts, and to other pub
lic works. The whole income of the clergy is estimated at one hundred and ten millions of livres. Some very just and humane reflections, on the disposal of benefices,' conclude this fubject.
The eleventh chapter contains • Researches and Reflections on the national Debt of France, and the Means of paying it.' Schemes of this kind are so often visionary, and, from various causes, fo feldom practicable, that we shall only observe, that mons. Necker proposes to convert the funds into life-annuities. The state of the public experces in France, is still less an oejeet of our attention ; but the facts are the more curious, since they have not been before published ; and they will afford some valuable information respecting the state of the kingdom, and a comparison of the French and English finances. The volume concludes with a fupplement, relating to some little differences between our author's account, and that in the French edict, in 1784. The firit
part of the third volume relates to the weight of money, and circumstances relative to the coinage. The sub. ject is complicated, and too long for our investigation at present : that part of it which relates to the profit of the fove. reign on coinage, is in a great measure new, and, with a few srettrictions, we believe very correct. The quantity of specie in France is said to amount to two thousand two hundred millions of livres. The increase of spocie during the last peace, was considerable, and it is calculated by our author with some accuracy: the increase in other nations is examined and cal. culated ; but with fo few foundations in fact, that we shall not follow the detail. The advantages and inconveniencies, arising from an increase of the specie, and the progress of
luxury, are connected with the former subject, and examined, at fcme length, with great propriety.
The three next chapters are miscellaneous ; on the Fortunes of Financiers ; ' . Reflections on the Solicitations of the Great, and the Necessity of resisting them with Firmness;' and
the Places which enoble the Possessers :' the number of the last excites our author's attention; and he labours to thew. that these kinds of rewards have been misapplied, and are injurious to the kingdom.
Mons Necker then proceeds to work-houses, hospitals, and prisons. All these were much improved during his superintendance'; but he candidly allows, thạt farther improvements are still necessary. There are, we find, above seven hundred public hospitals, and about one hundred private smaller ones : the number accommodated are from one hundred to one hun. dred and ten thousand perfons : the incomes (of which nearly one-fourth belongs to the Hotel Dieu, and the great hospital in Paris), exceed eighteen millions of livres. For the army and navy, there are about seventy institutions of this kind; and the usual number of fick is about fix thousand. Aftes fome observations on the neceffary reformation, mons. Necker procured the establishment of one, under the strictest regulations; and the weekly expence of each patient was, in 1779, equal to four shillings and eleven pencc iterling; but it gradually increased; though in 1783, is was only five fhillings and three pence. We mention these facts, for the example of the differenç hospitals in this kingdom. The very necessary reforms in the Hotel. Dieu were made by monf. Necker ; and the new regulations superintended by madame Necker, who was also very inftrumental in the improved management of the new inftituţions. Mons. Necker also reformed the prisons; and his regulations are very useful and humane: they may be attended 10, and imitated with advantage ; but is the Baltile in its former state ? it is not mentioned in this work, except to enume. sate expences requisite to its fupport.
Some farther reflections on the Commerce of Comp ;' inquiries ! on the clearing of Waste Lands,' then follow ; but they present nothing of suficient importance to induce us to enlarge. ? Reflections on the Interest of Money, the Maintenance of Public Credit, and the Circulation of Specie, are of more importance; but our article is already extensive. A great part of this chapter is employed in arguments to establish the credit of the French funds, but, though many of the cifcumstances supposed necessary for this purpose, concurrent in 1782, the loan of that year was not killed. Mons. Necker says, because one of the conditions was a reimburse. ment, which was distrusted,-a distrust always fatal where, in the best situation, the leader depends on the life of the mo. narch. Our author contrasts the facility with which the loans
were filled in England, and gives many good reasons for the different events, but the first and greatest is general public confidence, which occasions a struggle to be in the first lifts, because the subscriptions may be again immediately fold with advantage. The great number of subscribers is therefore a little fallacious.
We next receive an account of an institution established at Paris, inftcad of the pawn-brokers, called Mont de Piété; and afterwards some observations on, or rather a defence of; the mode of borrowing on life-annuities. The most useful method of receiving the assistance which the liberality of patriotism may offer, is then explained, and the impolicy of the droits d'aubane clearly pointed out. The twenty-fixth chapter is on Banks, particularly the Bank of England, and its illegi. timate child, the Caffe d’Escompte, which is perhaps not so firmly re-established as mons. Necker fuppofes. This chapter, however, contains some very valuable information. The res of the work is so miscellaneous, that we must content ourselves with transcribing the titles of the several chapters : Regularity in the Royal Exchequer; Ideas of the Establishment of a general Board, for Researches and Information ; on the Economy of Time; the Spirit of System; the Nomination to the Offices of Intendants of Provinces; the Change of Principles and Persons in the Administration of the Finances ; a concise Enumeration of the Sources of the Power of France ; and a Declamation against War, with Arguments against it in a political View, and Answers to its Apologifts.' The volume
concludes with the author's reasons for undertaking the work; "; and this part resembles too much the introduction.
We cannot conclude this article, , without our com. mendations of the translator, who has executed this uncommonly difficult talk with great clearness and precision. Those will best understand his merits who have looked into the ori. ginal, which, to ordinary readers, is scarcely intelligible, from the numerous terms seldom met with in the usual publi. cations,
The Structure and Physiology of Fishes explained, and compared
with those of Man and other Animals. Illustrated with Figures. By Alexander Monro, M. D. of Edinburgh. Large Folio, 21. 25. in Boards.. Robinson, THIS is another attempt of the industrious profeffor, (whose
Observations on the Nervous System,' we reviewed in our fifty-sixth volume), to illustrate a subject hitherto imperfeatly understoood. This work, however, may be considered
as anatomical rather than physiological ; for we have very little fatisfactory information relating to the different functions of these animals. The structure is illustrated with plates ; but, with a very few exceptions, they do not deserve a better character than those which deformed Dr. Monro's lait work. A few of these plates, engraved by J. Beugo, have a clearness and brilliancy which are strongly contraited by the black in: diflinct engravings of Mr. Donaldson : yet a few of this last gentleman's works seem to be rising into a kind of relief : we hope they are the dawnings of improvement.
The anatomy of filhes was not wholly unknown. About the latter end of the last century, Dr. Samuel Collins pub. li med two volumes in folio, on the anatomy, physiology, and pathology, of the human body, illustrated by that of different animals. Fishes contribute to the illustration : many seem to have been diffected, and numerous representations of their structure are subjoined. The plates are engraved by Faithorne, a man of no mean abilities, and they are executed with great Itrength and clearness. The inaccuracies in the human anatomy have lefsened the character of that work ; and it is now in little credit, or almost unknown. Yet the structure of ani. mals is delineated with tolerabie fidelity ; and we must confefs that we have been indebted to it for more clearly comprehending some of Dr. Monro's descriptions. The part of the work before us, which describes the lymphatics and lacteals of aquatic animals, is entirely new, and more certainly original.
Our author begins with describing the heart, vessels, and circulation of fishes. The distribution of the blood in the gills is astonishingly extensive, and every particle must be exposed to the water,
! For in each side of the body of a skate there are four double gills, or gills with two sides each, and one single gill; or there are in all eighteen fides or surfaces on which the branchial artery is spread out. On each of these fides there are about fifty divisions, or doublings of the membrane of the gills. Each division has on each side of it one hundred and fixty subdis visions, doublings, or folds of its membrane ; the length of each of which, in a very large kate, is about one-eighth of an inch, and its breadth about one-sixteenth of an inch. So that in the whole gills there are one hundred and forty-four thoufand subdivisions or folds, the two fides of each of which are equal to the fixty-fourth part of a square inch; or the surface of the whole gills in a large kate is equal to two thousand two hundred and fifty square inches, that is, to more than fifteen square feet, which have been supposed equal to the whole ex ternal surface of the human body: When, after a good injection