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The excife in Scotland, which in 1775 is faid to have produced but co,889 7 is flated for the year 1782, at 211,672 1.

I hope, adds Mr. Sinclair, in conclufion, it will appear fufficient ly eviden:, from the preceding short hints, that the finances of this country are not in fo defperate a ftate as they are commonly reprefented; and our fituation will be ftill more profperous, if wife and judicious plans are entered into, for difcharging the most burthenfome of our incumbrances; which a clear Sinking Fund of two millions, joined to the gradual acceffions, from the falling in of the temporary annuities, will enable us to effect. He alfo intimates his having formed fome fpeculations for the liquidation of our public debts, which we are happy to hear; it being of more importance to reduce our incumbrances, than to fhew how eafily we may bear them fome time longer.

Figures are generally affirmed to be of a stubborn nature; but they must have proved very flexible in the hands of one, of two writers, who, from the fame data, can vary fo confiderably in their conclufions.

Art. 25. A Propofal for the Liquidation of the National Debt; the Abolition of Tithes, and the Reform of the Church Revenue. 8vo. I s. Flexney.

Every propofal offered on fo important an object of attention as the national debt, deferves to be read, without being difgufted with the many vifionary reveries that fucceed each other; fince here and there one may be found, like that now before us, which has at least ingenuity for its recommendation. The prefent Author proposes, that all the land and ftock holders, all holders of mortgage, bond, and other debts, bearing intereft in the nation, fhould take in their proportionable fhare of this debt, according to the income of their real eftates and ftock, which, from an eftimate he has made, would encumber them to the amount of four years produce. In return for this facrifice, they would receive an extinction of all taxes, those on falt and ftamps excepted, which are referved,, and with the customs are to defray our peace-eftablishment: fo that the intereft of this debt being paid by the refpective holders of it to themselves, will operate to annihilate that monfler of the age, never more to rife in judgment against us!

Many are the advantages represented to arife from this mode of transferring the public debt to the creditors: among others, when war returns, we know how to procure money fufficient to answer all the purposes either of attack or defence, and may confider these dormant taxes as a certain and inexhauftible resource in all poffible cafes. This will keep the world in awe; for what nation would be hardy

enough

enough to give us offence, when they know we can fight them to the end of time, without encumbering ourselves in future with a fhilling of debt.

The Author has ftated and answered several objections to his plan, but has overlooked the confufion that would arife from the fuddea extinction of the taxes to which we are habituated. But were fuch a fcheme to be thought of, it is not probable that government, which, like a liquorih child, could not keep its fingers out of a finking fund of plumb-cakes laid by for its own benefit, would carry it to an extent that would expofe us to fuch difficulties, but would kindly leave us a part of our burdens, and accelerate the reft, to leffen the inconveniences of being glutted by our favings.

There is comfort in having unthought-of refources pointed out to free us from prefent difficulties, and anticipated calamities; which cherishes a hope, that fome eafy expedient may at length be matured to extinguish the obligations due from the whole to a part, out of the common ftock, But, arduous as the talk may be found of liquidating the public debts, all its difficulties are fill but mole hills compared with the more daring idea of abolishing tithes, reforming clerical revenues, and reducing ufelefs, expenfive dignitaries in the church! Were the Author duly fensible of the clamour and disturbance fuch an unhallowed attempt would excite, he would not talk fo indifcreetly about grubbing up fuckers, and lopping off ufelefs limbs, but, confcious of his temerity, make a low reverence, and, like us, drop the pen !

Art. 26. Reflections on the Preliminary and Provisional Articles. 8vo. I 3. Robinion. 1783.

A fober, difpaffionate, vindication of the peace, and of the miniftry to whom the nation is indebted for it;-GREATLY indebted, in this writer's opinion: and perhaps it will not be a very easy matter to prove him mistaken.

1s. Bla

Art. 27. Thoughts on Equal Reprefentation. 8vo. 1s.

mire, &c.

From the unhappy train of political reformation pursued under King Charles I. the Author of this tract dreads the beginning of alterations in the conftitution: for when once begun, he obferves, no one can pretend to limit the extent to which they may be carried. In the civil war referred to, "well meaning men were induced to take a part in the beginning, who wished, when they found what was likely to be the event, to draw back-but it was then too late; thofe who had made ufe of their affistance to aim at power, found themfelves ftrong enough to act alone, and openly scoffed at them for hav ing been the tools and the inftruments of an ambition fo fatal to their country; the contest ended by the murder of the king, and the deftruction of the conftitution." At last, however, appeared the dawn of better times with the refloration of the royal family; many concurring caufes tended to produce that great event; the immediate agent, indeed, by whom it was brought about was Monkbut the fact is, the people could not be happy without their ancient government, and probably there never was any revolution which Look place with fuch an univerfal concurrence of all parties and defcriptions of men,"

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With

With fome other late objectors to parliamentary reformation, he argues, that equality of reprefentation never was in view in the formation of the Houfe of Commons, which is rather a reprefenta tion of property than of numbers; that it is impracticable, and if an attempt of this kind were once begun, the nearer the approach was made to what cannot be perfected, the greater cause of complaint would reft with those who must fill remain under exclufion; that to disfranchife any boroughs would be an arbitrary act of oppreffion-and to offer a compenfation for the lofs of ancient rights, would be adding infult to injuftice. Upon the whole, the Author thinks "it does not require the gift of tecond fight to discover, that when once the excellent fabric of our conftitution is in the least degree impaired, enthusiasts with the best, and ambitious men with the worst intentions, will foon be found to propofe further innovations; an infance of this has already occurred; the county of Flint, one of the pe. titioning counties, atter making the fame prayer as is to be found in the other petitions, defires that bishops may not be tranflated from one fee to another, and gently hints that deans and chapters are useJefs and fuperfluous. I would wish to ask of our political reformers (in the words of Mr. Fox, on another occafion), How far they mean to go, and when, and where a flop is to be put to the proposed changes? where a ftand is to be made, and when we are to fay, the conftitution is now perfect, enough has been done, and no more thali be attempted? But even thould fome of the reformers be prepared for fuch moderation after their favourite plan has taken effect, are they quire certain that all their coadjutors will unite with them? will they not be told, you think you have gone far enough, we are not of that opinion; you have carried us thus far when we were not able to proceed without your affiftance; the cafe is altered; we now find ourtelves frong enough to go alone, and we can and will go further without your help? Thus by degrees will our venerable conftitution be destroyed; and it will be no confolation to its friends to be told, we who first began the great work, undertook it from the best motives, and with a determined with to do our country fervice, but we at last found that those who acted with us had not the fame intentions as ourselves, that they were enemies to the conftitution, and wifhed to destroy it; having difcovered this, we quitted them, and did as firmly oppose as we had before fupported them. But will this be thought a fufficient anfwer? no certainly: we fhall say, this is no excufe; a child need not be told, that when mobs are once let loofe, there is no flopping them; the attempt would be like that of Canute, to flop the tide in its courfe; and the propofers of it would be equally obnoxious to ridicule as the flatterers of the monarch."

Those who, with the prefent writer, conceived this meafure big

But what is property? Money and land? Hath not the poor honeft labourer property of a kind fuperior to either? Hath he not his liberty, his freedom of mind, his religion? Thofe politicians who talk fo much of property feem to have no idea of any property but dust and dirt! But, admitting all the regard that men think due to riches, is not the poor man's lamb a property as dear to him as the rich man's numerous flocks?

with so much alarming m`fchief, are now doubriefs more at eafe, on the great question being negatived in a very full House of Com

mons.

Art. 28. Thoughts on a Reform in the Reprefentation of the People in the Commons Houfe of Parliament. Addrefied to the rion. William, Pitt. 8vo. I s. 6d. Stockdale.

Proposes the addition of a hundred knights to the House of Com mons, to be chofen by all fuch perfons as at prefent have no voice in the election of reprefentatives. Thefe additional knights to be allotted to the feveral counties, in proportion to the numbers of their unreprefented inhabitants. Copyholders, and leffees for a certain number of years, to be admitted to vote, under the same restrictions as freeholders. Elections to be parochial, and to commence at the To afcertain the rotfame day and hour throughout the kingdom. ten boroughs, and to extend the right of voting for them to as many neighbouring towns as will establish a certain number of voters. Art. 29. A Letter to a Patriot Senator, including the Heads of a Bill for a Conttitutional Representation of the People. 8vo. 1 s. Dilly.

This is a very cool, fenfible writer, who argues with great juftice against the political diftinction between the landed and trading intereft; ' a partial intereft fubfitting in a nation, diftinct from the general profperity, feems a ftrange abfurdity in a conftitution!'Hence he infers, that if an idea of independent men without land had been conceived, when votes were limited to landed poffeffions, men of perfonal property would have been admitted to their fhare in legiflation, without the condition of their being freemen of boroughs; but commerce was then in the cradle, and its maturity was not conjectured.

Conformable to thefe ideas, the Author has framed a bill for the annual election of a Houte of Commons, compofed of fix hundred members, by all the inhabitants in the nation not receiving charity, who are to be fworn at their parish churches, or meeting-houfes, by the officiating minifters, on the Sunday preceding the day of election, to their qualifications, and receive a certificate of fuch oath. They are then to vote at the hundred court, before the high conftable or bailiff-from whom the fheriff receiving the votes, is to declare the election at a county court.

Without entering into the particular merits of this plan, it will, perhaps, on the whole, appear too regardless of long established ufages, which canot fafely be thaken. The Author of the Thoughts on Equal Reprefentation (Art. 27.) has very justly remarked the eager. nefs with which the people, haraffed by republican projects, restored their ancient form of government with King Charles I.; and it may be added, that the hatred of novelty appeared again foon after, in a ftriking inftance, when a dreadful fire afforded the only opportunity ever to be expected, of restoring the metropolis upon a plan, in which health, conveniency, and beauty were equally confulted; but, not withstanding the greatest fecurity was offered, that the private interefts of the landlords fhould not fuffer by the reform, it was found that nothing less than having their old city again, under all its difadvantages, would content them!

Art.

Art. 30. Thoughts on the Conflitution, with a View to the pro pofed Reform in the Reprefentation of the People, and Duration of Parliaments. By Lord Carysfort. 8vo. 1 s. 6d. Debrett. Lord Carysfort gives a clear and well-connected theoretical view of the frame of the British government, from which he inters, that every free man should exercife a vote for the Houfe of Commons, and the reprefentation of Scotland in both Houses be fettled on a more adequate cftablishment. But when alterations for the better are meditated, they should be reprefented in their true point of view, as improvements. So far would a general diffufion of reprefentation be from recurring to first principles, from which Lord Carysfort confiders our conftitution as having degenerated, that it never was perfected from its rude beginnings, until modelled and defined at the Revolution, when, affifted by the progrefs of commerce, it attained its prefent form, by a happy accommodation between law and power, that had long been ftruggling, at convenient opportunities, for fu periority. It we defcend from fpeculative affumptions and deductions, to plain, historical information, we fhall find, that fo far was popular reprefentation from being the refult of any liberal, fyftematical ideas of human rights; that it originated in irregular power, merely to gain a popular fanclion to a feudal revolt. It will appear alfo, that the people were fo far from claiming, or defiring legiliative power, that they were capriciously ordered to fend knigh:s and burgeffes by our monarchs afterward, according to no fettled order whatever; and that they confidered compliance with fuch mandates as a difagreeable obligation, rather than as an exercife of their rights. Even at prefent, the intention of reforming our reprefentation did not originate with thofe who complain of an injurious exclufion, but with fome who, enjoying the full benefit of parliamentary rights, have affiducufly laboured to excite fuch complaints, and with no great fuccefs. There are paradoxes in politics, as well as in other fubjects; and thofe who please themselves with the propriety and beauty of fpeculative truths, will often be aftonished at their being contradicted by facts, and oppofed in practice!

Art. 31. An Addrefs to the Landed Gentlemen of Scotland, upon the Subject of Nominal and Fictitious Qualifications used in the Elections of Members of Parliament for the Shires of Scotland. With Obfervations upon Two Sketches of Bills prefented to the Standing Committee upon Freehold Qualifications at Edinburgh. 8vo. is. 6d. Cadell. 1783.

No terms of cenfure are ftrong enough to execrate those who at tain and exercife political rights by virtue of fictitious qualifications; the first step to which exercife is, a violation of the most facred, religious, and moral fanctions! A depravation we should not have ex pected to be fo common among the pious members of the Kirk of Scotland. In England, indeed, we are fuch latitudinarians, that we make light of being occafional conformists in all things, making free even with religion, when it is convenient to profitate the forms of it. But in our good fifter-kingdom, we hoped that a greater portion of integrity was yet to be found.-Yet even there, clergy, as well as laity, we find, take, without hesitation, an oath, which implies confcioufnefs of perjury in the very act !--This well wrigen pamphlet

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