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forms of trust-deeds, and by collusive wealth; but, whenever it comes to be condeliveries during life, for evading the tax, fidered as a permanent charge, the cona in as far as it affected personal property; tributor will endeavour gradually to reand thus a succession tax would ultimately duce his ordinary expences, so that he become a partial, and therefore oppressive, may neither encroach on the capital he burthen on land.

has already acquired, nor prevent that acThese objections, applying chiefly to cumulation from which he expects future the mode of levying a tax on succession, independence, personal consideration, or may be palliated, or perhaps removed, by the comfortable establishment of his' fa. judicious regulations : it remains now to mily. . mention an objection, which, being to the Á tax on succession, however, falls not principle of all such taxes, cannot ever be on expenditure, but on capital. If such a weakened by any modifications. Lord tax is levied from personal property, it Lauderdale has stated with much ingenui- must evidently convert what was formerly ty the advantage which a tax on capital capital, into a fund destined to the expossesses over one on income, in ensuring penditure of the state. If a tax of ten per a greater increase of revenue from the aug cent. is raised on a property amounting to mentation of our wealth ; I think his rea a hundred pounds, the heir acquires only {oning on this point very satisfactory; ninety pounds of additional capital, which but it appears to me, that a tax on fuc- he may employ in some kind of re-proceflion, by diminishing the productive ca- duction ; but, as his predecessor poffeffed pital of the country, would effectually a hundred pounds which he employed in prevent that augmentation of wealth, the same manner, the productive wealth of from which the increase of the revenue is the nation has been reduced by a sum exexpected to proceed.

actly equal to the amount of the tax. It must be unnecessary to prove, to any

The fame diminution of capital must person who has read that justly popular be occasioned by a tax on the succession to work, the Wealth of Nations, that capital lands. If lands are worth thirty years' is the saving from the former produce of purchase, ten per cent. of the value is exthe land and labour of the country, and actly equal to three years' rents; a fun, that, when once acquired, it greatly in- which, as the heir will

, in almost every creases the future produce. Each man's case, immediately live according to his income may be considered as divided into new, not to his old, rank in society, cantwo portions; of which one, being con not be drawn from the rents to which he sumed within the year, adds nothing to has succeeded, but must be provided, either his opulence; the other, being saved, in- by a loan, or by a sale of part of the lands. creases the amount of his capital. The The estate must thus be either diminished capital of the nation, it is obvious, must be or burthened, and the amount of the loan the

aggregate of the different capitals pof- or purchase-money, which was formerly fessed by individuals, and therefore it be- part of the floating capital of the nation, comes important to inquire, from which is paid into the public treasury, and conportion of the annual income of the inha- suined. There formerly existed both the bitants the amount of a proposed tax will land and the floating capital, which is most probably be taken.

taken to

pay

the tax; the land no doubt When a tax is laid on commodities, it still remains, though mortgaged or dinaturally raises the price of the commo- vided, but the amount of the tax no lona dities taxed, and, being ultimately paid ger exists as a separate and distinct caby the consumer as part of that price, it is pital. withdrawn from what he had set apart for It surely must be a serious objection to consumption. If the tax is very high, he any scheme of taxation, that it diminishes may, no doubt, neglect to make luffici- the productive capital of the country. As ent allowance for it at first; but, finding long as the money expended by the comthat he exceeded the expence which he had munity is drawn from what would otherproposed to himself, even though he should wise have been consumed by the inhabitnot discover from what this excess has ants, the progress of national wealth is arisen, he will soon consider of some re- not even impeded : individuals may be trenchment, by which he may continue to deprived of comforts or luxuries which live at the rate which he thinks suited to they might otherwise have enjoyed, but his circumstances.

the national capital augments as quickly, In the same manner, a direct tax, whe- and yields its annual produce as fully as ther levied on capital or income, may at if no tax had been levied. Part of the firft affect the general accumulation of general income is expended in a manner MONTHLY MAG, No. XLIX,

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fomewhat different, and usually less con- ments, while they continue in the poor ducive to happiness, than if it had remain. owners, or their issue. ed in the hands of the private proprietoi's ; The allotments of poor owners to be it is turned from one channel of consump- enclofed in a ring-fence without any extion into another; but the resources of the pence to them. nation, consisting in the ability to repro And a like exemption from tythes in duce the fanie value of commodities next favour of a portion of land fet apart as year, and consequently to continue the the poor's estate for raising fewel.“ This public expences as long as they are judged exemption in perpetuity. requisite to the interests of the state, are An exemption from tythes for seven years in no degree diminished.

on the allotments from the common and On the contrary, when taxes are levied waste. upon capital, they consume part of what The liberality of the rector greatly fa. would otherwise have.been stored up, and by cilitated the obtaining of these clauses'. diminishing the funds destined for agricul. I propofed setting apart a certain portion ture, cominerce, and manufactures,

reduce of the common, to be used as common by the future produce of the land and labour. such as might prefer it: but this met with Every such tax renders it more difficult to no support from the small owners for whose raise future fupplies, and preys upon the accommodation it was intended ; nor of vitals of the state. A nation laying course from others. heavy taxes on expenditure may be com I do think with your correspondent, pared to a vain man, living frugally at and I know that respectable opinions agree home, that he may make a splendid ap- with him, that the want of HABITATIONS pearance in the world; a nation laying for the poor is a great, an increasing, and taxes on capital, to the prodigal, who, I fear a general evil in ENGLAND. We spending more than his income, is speedily are accustomed to talk much of the wealth involved in ruin: the former may con

of the nation, I doubt whether upon any tinue his mode of living for years, and at well-assured grounds of reliance : but this latt leave a patrimony to his children; I know; wealth may exist to an high dethe latter finds his embarrassments daily gree in a nation, and vice, misery, and increase, and finks rapidly to want and mi- public danger may exist at the same time sery. The ten millions, which Lord Lau. in a still greater. I had rather hear of the derdale proposes to raise by a tax on fuc- comforts of the poor--which implies the cession, would not only expend all those reasonable comforts of all claffes-than savings of income, from which alone the of the wealth of fome classes. If the comaugmentation of national wealth can arise, forts of the poor are made general, and de. but even annually consume part of that pendent only on their industry and good capital which we have already acquired : conduct; virtue and happiness and public and this contideration appears to ine de- fecurity must become general from the cisive against his Lordiliip's plan.

faine causes, and be rendered permanent I am, Sir, your most humble servant, by the same means. To say that the mass

A Merchant. of the nation is really in a comfortable state, Glasgory, July 12, 1799.

is to speak the happiness of the nation. But of this comfort their dwelling is an

ellential part. Without this what becomes To the Editor of the Monthly Magazine. of the idea of a family, of independence, of SIR,

individual or social welfare; surely these LIVE me leave to say, that I greatly ideas are far from the unhappy beings

approve many of the hints of your · who, though they could hire an habitation, correspondent X, (p. 358.) on the Tube were it to be bad, find that none is to be ject of enclosures.

had wherein to lay their head. The fta. That of an increased proportion in tute has been repealed, which required favour of small owners makes part of an land to be laid in a confiderable quantity act? which I was lately concerned in ob. wherever a cottage should be built on the taining; and which gives an increase of waste. In fact, it operated rather as a their allotments, so as not to exceed double prolibition against building cottages, than an of the other allotments.

encouragement to that most desirable object There is also in that act an exemption of adding land to them. But encouragefrom tätbes in favour of the small allot- ment must be given to building habitations

for the poor, if we respect the inestimable * Stanton, in Bury, Suffolk. 38 G. III. benefits to the individuals, and to the whole anno 1798.

nation, of industry, of health and comfort,

of

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a

of domestic happiness, of morals, of pub- unless, as to editions, we except WAKElic welfare. The enormous increale of field's certainly very valuable, in which the poor-rates, though a great evil, necef- it is adopted; but without observation on sarily must flow more and more from the it in the notes: and it seems to be a read. want of babitations for the poor; not as ing which, unless authority compelled, the fole cause, but as a powerfully increas- reason would little recommend. ing cause of this burthen. And great as it is, it is far from the greatest evil derived ASTRONOMICAL QUESTION. from this source. Encouragement to parishes I wish to propofe this question: to build cottages, if the prejudice of parish 1. WHETHER according to the laws of officers and of wealthy inhabitants can be GRAVITATION PLANET consisting of furniounted, would, as your correspondent earth, seas, and atmosphere, might necesobserves, be doing much. The late alte SARILY require a ROTATION ON ITS ration in the law of parochial settlements AXIS to counteract the tendency of those has removed one of their objections. A lighter and fluid parts of its mass to be carLettlement is no longer gained by mere ried off from it by the rectilinear influence of rating and payment to the rates: thongh' ATTRACTION? a poor person is no longer removable on 2. WHETHER the IMMEDIATE CAUSE the uncertain ground of being likely to be- of such ROTATION can be found in the come chargeable, without being so. properties resulting from such a combination

ENCLOSURES will be of no great use of ihe great constituent parts of the planet? without bands to cultivate. And it is I remain your's sincerely,

C. L. difficult to believe that labourers will be Trojton, July 17, 1799. long and easily found, if, consequently with the operations of other reducing causes, To the Editor of the Monthly Magazine. the dwellings which should comfortably SIR, contain them and their families shall con. tinue to decrease.

N looking into Collard's Essentials of IN

Logic the other day, I met with some

observations on the following sentence Didot's small stereotype VMRGIL. from Dr. Johnson's preface to ShakefALLOW me a word on the Didot peare, which I beg leave to submit to the Virgil. Having now collated it with confideration of your

readers. But be. care to near the end of the 9th book of cause human judgment, though it he gra. the Æneid, I can say, its typographical ac. 'dually gaining upon certainty, never becuracy is very uncominon, and indeed al comes infallible ; and approbation, though most fingularly great. I cannot say so long continued, may yet be only the apmuch of its critical merit in the choice of probation of prejudice or fainion; it is various readings, On this I intend to proper to inquire by what peculiarities of observe hereafter in detail.

excellence Shakespeare has gained and

kept the favour of his countrymen." A private correspondent has attempted

“Now,' says Mr. C. page 244, " the first to defend Munera lætitiamque Dii,member of this sentence is rendered obfrom the known passage in Aulus Gel. fcure by a bad arrangement'; for it apLIUS, which does certainly speak of such pears, that we are to appeal from the hua reading. But though I had read this man judgment of a former time, to the paffage not unfrequently before I made human judgment of a latter time; because, my observation, and have now reconsulted though gradually gaining upon certainty, it, I am not convinced by it.

it niver becomes infallible. But by a I think if Virgil bad meant the geni- small tranfpofition, which indeed materitive of Dies in the antique form, he would ally alters the sense, the first reason will be have preferred Die or Dies, as in the amply, striking and satisfactory: as, beGEORGIC:

causé human judgment is gradually gainLibra die fomnique pares ubi fecerit boras.

ing upon certainty, though it never beThe Medicean MS of the highest the human judgment of a former time to

comes infallible. Here we appeal from authority, and the respectable MS of Jesus the human judgment of a latter time, beCollege, CAMBRIDGE, of which I have the cause it is gradually gaining upon certains use, give no countenance to this reading. ty; which is a reason fufficiently forcible. I believe I may say it has no countenance Thus, by transposing the conjunction from any of the best editions ; or from any though, and the pronoun it, we remove the of the oldest and most authentic MSS: obscurity of this very elegant sentence; as * Noct. Att. lib. ix. cap. 14.

will appear by reftating it in the Doctor's 3

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own style, with this little alteration only; may be guilty of. Indeed I should not But because human judgment is gradually have dared to have taken up the pen at this şaining upon certainty, though it never time, but that I felt it a duty to contradict becomes infallible, and approbation, assertions made by your correspondent A.B. though long continued, &c. &c." on the Hospital for the Poor in Bristol.

Now, Sir, with all due deference to I must beg here to express my surprife, that Mr. Collard's logical acuteness, I must a gentleman, who certainly appears to own, it is my decided opinion, that he be well informed on every other part of has totally misunderstood the turn of the his subject, Mould venture (on this) to argument in this sentence. Dr. Johnson express himself from report ; for I think it did not propose to appeal from the judg- impossible he could have visited the House, ment of a former to that of a latter pe or he would not have said of it “ that riod, but to claim the right and afert the light and air struggle almost in vain to get propriety of private judgment at all times

, admittance." I feel an honest pride in and of non-acquiescence in opinions, how. saying, that I have taken a very active ever long established or popular, without part in its direction for upwards of three previous investigation. To render the years pait, and during that period it has meaning till more evident, let us suppose been in a progressive state of improvement. the sentence to be extracted from the writ. It is within that time the manufacture for îngs of an author hostile to the reputation coarse woollens has been introduced, noof our bard.—Notwithstanding the judg- ticed by your correspondent, not with a ment of successive critics, and the applaute view to immediate profit, but rather to inof fucceffive generations (Voltaire fer in- ftil habits of industry in the rising genestance would have said), I think it proper ration. If A. B. has resided for any to suspend my opinion, till I shall have in. length of time in the city of Bristol, it is quired for myself by what peculiar excel- scarcely possible but that he must have lencies Shakespeare' has gained and kept known the present Directors have constantthe favour of his countrymen ; because ly expressed a wish, that their fellow-citihuman judgment, though it be gradually zens would inspect the improvements, and gaining upon certainty, never becomes in. point out any others, they might wish to be fallible, and approbation, thongh long con- introduced ; an advertisement to this eftinued, may yet be only the approbation feet was sent to all the Bristol papers. of prejudice or fashion. --Now the reason- This House of Industry, as it is now ing, whether coming from Johnson or Vol. called, is situate on the banks of the river taire, is precisely the same, though the ob- Avon : the tide flows immediately under jects which they have in view are diame its walls; the windows of most of the trically opposite; both are anxious that wards look towards it, and from fume of Shakespeare's own evidence alone should them the prospect is extensive and beautihe admitted on his trial; the former in ful, equalled by few, surpassed (I had alfull confidence that the poet's paramount most faid) by none. Having myself seen mezit would thereby be rendered more

most of the Houses of Industry in this part conspicuous and impressive; the latter of the kingdom, I have no hesitation in with the hope of thewing, that much of saying, however respectably many of them his fame rests on no other foundation but are conducted, I never saw one more clean, national prejudice and partiality. more healthy, or in which the poor are

Inaccuracies of thinking or writing, better fed or better clothed. I am not when detected in any species of compofi- informed what may be the dimensions of a tion, ought to be exposed for the improve- Norfolk barn ; but, for the information of ment of criticism; but in a treatise on your correspondent, I directed that the logic, or the art of reasoning, they deserve ground on which the hospital stands lhould

still more particular attention ; and on be measured, and find it to be, 227 feet in " this ground the present article fólicits ad- length, and 108 feet in width. There are miflion into your valuable miscellany. four wards, each 53 feet by 21; three Yours, &c.

N. K. ditto 73 by 28; three ditto 54 by 21 ; May 20, 1799.

three ditto 58 by 20; two ditto 67 by 18;

.and two ditto 39 by 21 ; besides these, To the Editor of the Monthly Magazine.

there are many other rooms of less dimenfions, with kitchens, brew-house, bake.

house, cold and warm baths, surgery, apo. OT being used to write for public thecary's shop, and every other necessary

convenience for a house of this descripmost indulgence for any inaccuracies I tion. The average number of the family,

including

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SIR,

Nilperion

, have needs of your ut

including children, from April 1797 to In your Magazine for this month, R.H. April 1798, was 320 in the house. Your of Exeter, inquires what is the cheapest, correspondent could have been informed fimpleft, and most expeditious mode of makof these particulars, had he thought proper ing vinegar ? "It will, probably, 'be mot to have made the inquiry; and it certain very ealy to meet with a inethod in which ly is not right to stiginatize any institution all the qualities of cheappels, fimplicity, upon hearsay evidence. I further beg to and expedition are united; though I am inform your correspondent, that the differ- not without hopes that such a method ent churchwardens pay to the poor in may be communicated to you. A few their respective pariMes nearly 900ot. an years ago a lady of Warwickshire told nually, and only account to the Governors the way in which she made vinegar, and, of the House of Industry for the balance as it had cheapness and fimplicity, though of their rates, after deducting their dif: not expedition, to recommend it, I made it bursements.

known to several persons, who immediately I rely upon your candour to introduce adopted it: it has since been tried in my this reply in the next number of your useful own family, and the vinegar' which was miscellany, as well for the information of thus made is as good as any I ever met A. B. as to remove the unfavourable im- with. The method is as here described; pression such unfounded reports may have To every gallon of water, put a pound made, coming through so very respectable of coarse Lisbon-lugar; let the mixture be a channel.

boiled, and keep ikimining it so long as I am Sir, your obedient humble Servant, , any scum arises. Then let it be poured

THOMAS BATCHELOR, into proper vessels, and when it is as cool Bristol, June 12, 1799.

as beer when worked, let a warm toast N. B. The house is attended by three sur- rubbed over with yeast be put to it. Let geons, an apothecary, and a chaplain, daily. it work about twenty-four hours, and then

put it in a iron-hooped cask, and fixed ei

ther near a constant fire, or where the sumTo the Editor of the Monthly Magazine, mer fun fines greater part of the day: SIR,

in this situation it should not be closely TOUR correspondent I. C. has pro- stopped up, but a tile or fomething îmiof the readers' of your useful miscellany, dust and insects. At the end of about which is pretty generally allowed to be at. three months (Cometimes less) it will be tended with contiderable difficulty, name clear and fit for use, and may be bottled ly, the Origin of Springs. Some letters on off. The longer it is kept after it is botthis subject, by two or three anonymous tled, the better it will be. If the vessel writers, by Mr. Kay of Aberford, and containing the liquor is to be expoled to the myself, have appeared in the three or four sun's heat, the belt time to begin making latt Numbers of The Mathematical and it is in April.” Philosophical Repository,” and I believe another letter on the same subject will ap In answer to the inquiry of C.A.R. repear in No. 8. of that publication. But I lative to the author of the melody of the am much afraid that after all which has old hundredth plalm tune, I beg just to been written relative to the Origin of say, that some time ago, I met with an Springs, in the work now referred to, the old book, the title of which I have now matter is by no means decisively settled, forgotten, in which it was stated that and perhaps the various hypotheses which Martin Luther was the author of the mehave been advanced will be long before lody of this tune, but that the bass, the they have any thing more than probability 2nd. and the counter-tenor were put to in support of any of them. I am, howe it by a Dr. John Dowland. But on what ever, of opinion with 1. C. that “by a kind of evidence this statement reits, or closer attention to the situation, appear in what part of the last century this Dr. ances, &c. of iprings themselves" a more Dowland lived, I have not been able to fatisfactory acquaintance might be gained determine, I have seen mufic-books pubboth with their nature and origin: I would lished at the latter end of the last century therefore join in that gentlernan's request, and the beginning of the present, by Playand I hope fome of your nuinerous and ford, Broome, Green, and others, in which ingenious correspondents will be able to the tune was, to the best of my recolleccommunicate such a series of observations tion, constantly ascribed to Dowland. as shall have a great tendency to remove May I be permitted to relate a cir. the difficulty.

cumstance concerning this tune? A few

years

Y

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