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. ferent views, with great candour and judgement ;-with so much of the former, indeed, that he furnishes strong arguments against his own cause. But he proves, very clearly, that the farmer is better treated by the clerical than by the lay impropriators. We knew an instance where much clamour was raised against a clergyman for his țate of tithes. He left the country; and the tithes were gathered by one of the farmers, paying the clergyman a certain sum ; and this good man, who had excited the greatest clamour against the former rate, immediately augmented it fifty per cent.
Mr. Howlett indeed advances farther, and contends that, under clerical, and particularly under vicarial, management, tithes are not only no obstacle, but even an encouragement to agriculture :--this, we fear, he proves only by comparison. When he shows that agri. culture flourishes even where tithes are taken in kind, he proves only that, in particular circumstances, strong and active exertions will rise superior to even great difficulties.
The remarks on the commutation of tithes are very judicious; and Mr. Howlett completely refutes varicus objections which have been made to plans of this kind, without, however, deciding on the whole. As taking away many disagreeable subjects of dispute, and removing a considerable odium from the clergy, we own that we wish a reasonable commutation could be adjusted on fair grounds, and with mutual consent. Our former objections, indeed, in a great degree remain, and we would rather now admit it on the plea of expedience. Leasing the tithes may obviate many objections; and this regulation is approved of 'by our author, who very satisfactorily replies to the arguments that have been adduced against the measure.
Mr. Howlett next examines Mr. Arthur Young's objections, scat. tered in different parts of his publications, and the incidental remarks of the county surveyors on the subject, with much propriety and acuteness. We cannot follow this miscellaneous detail, but shall copy the information contained in the Appendix. We are told that it comes from a quarter which renders their correct authenticity in. dubitable ;'-but we must be allowed to remark, that while that
quarter' is concealed, the information can rest only on the credit of Mr. Howlett, ...
. An inquiry has been made in the diocese of London, by several very respectable clergymen situated in different parts of the diocesc, into the number of parishes in which the tithes are taken in kind by clergymen; and the result is, that, taking together the whole of the diocese, consisting of 568 parishes, it does not appear that there are more than fifteen in which the clergy take their tithes in kind.
• Most of the tithes in this diocese that are in the hands of laymen are taken in kind; and it is a remark made by a sensible clergyman in Essex, from his own knowledge and observation, that those parishes where the tithes are taken in kind are in the highest degree of cultivation; and that in the district where he resides, more pasture land has been broken up and converted into tillage in nine parishes where the great tithes are in lay hands, and taken in kind, than in any other nine parishes where the great tithes are the property of * clergymen, and compounded for.P.118... .
-* ' EDUCATION. q: si ART. 32.--The Elements of Book-keeping, both by single and double
Entry : comprising'a System of Merchants' Accounts, founded on real Business, 'arranged according to modern Practice, and adapted to the Use of Schools. By P. Kelly, &c. 8vo. $s Boards. Johnson. 1801.
It may be justly doubted whether book-keeping should enter much into the exercises of a boy at school. If carried to any great extent, it must draw off his attention considerably from other im. portant objects, which the occupations of future life will render him
se willing and less able to pursue with equal advantage to himself; and if he be designed wholly for mereantile concerns, a very little in. struction in the compting-house will qualify him for the employments he may be successively called upon to undertake. The methods, moreover, of compting-houses différ very much from each other; and the number of books required for the entrance and arrangement of articles depends considerably on the nature of each particular trade. At schools, however, a general insight into the principles of book-keeping may be acquired with propriety, and they should be taught in the simplest manner possible. The boy who receives his sixpence a week, and expends it in separate pennyworths, and occasionally hás cash in hand at the expiration of his week, may acquire with facility the first rudiments of the art. Thence he may be instructed in a week's process in some retail business by simple entry, and be taught the use of the day-book and ledger, of which this work gives an easy instance. The day-book, journal, and ledger, in double entry, may occupy a little more of his attention ; but though we highly approve of the specimen given in this work of the mode of double entry, we'could have wished, for the reasons above given, that the number of articles had been much contracted. The use of other books occasionally employed in compting-houses is very well explained; and the whole is a complete proof of the skill of the writer, and his ability to instruct his pupils in the art. A concise history of book-keeping is added, closing with that famous deception on the public, by which several thousands of pounds were obtained by subscription from merchants and trades-people, for a work for which as many pence would have been too great a reward for the writer. The reputation of the author of this work makes it needless for us to point out its superiority over its boasted predecessor, and the advantage it affords to schoolmasters by whom bookkeeping is made a part of their instruction. .. Art. 33.-Necu Orthographical Exercises, for the Use of English Semi
naries, in five Parts : in which the useful, the moral, and entertaining of our best Writers, are combined with a certain and easy Motte of, acquiring a just Pronunciation of the Mother Tongue, as it is spoken in the best Circles. Preceded by an Introduction, and interspersed with several Pieces on the Art of reading and speaking English with Propriety. By Charles Allen. 12mo. 1$. 3d. bound. West and Hughes. To spell with propriety is an art to be acquired, only by constant
application and exercise; and as soon as a child can use his pen with Facility, some such work as the present should be put into his hands; of which if he write out a dozen lines every day, he will,, at the end of the ụsual term for education, have not only mastered every difficulty in orthography, but have formed his taste for good composition. The exercises are well selected, and the manner in which spelling is frequently perverted is very judicious. The teacher, while he points out to his scholar the true mode of spelling a word, will not fail to dwell sometimes on the beauty and propriety of the sentiment which has been copied ; and thus inuch important information on morality and the conduct of life will be communicated to the youthful mind. We repeat it, therefore, that the present, or some work similar to it, ought to be used in every seminary of education. .
. . ' Art. 34. A Treatise on Astronomy, in which the Elements of the
Science are deduced in a natural Order, from the Appearances of the Heavens to an Observer on the Earth ; demonstrated on Mathematical Principles, and explained by an Application to the various Phenomena." By Olinthus Grégory, Teacher of the Mathematics, Cambridge. 155 Boards. Kearsley. 1802.
The Principia of Sir Isaac Newton aré to physical astronomy what Euclid is to geometry; and however useful many 'treatises on the former subject may be, the shortest and easiest method of understanding them is to ascend to the fountain-head ; and the thirst after knowledge is best quenched at the source from which so many rivu. lets are derived.. To one who has thus studied the theory of the heavenly motions, nothing in this volume will afford any difficulty; but it is not calculated for the inferior mathematician. The writer himself indeed requires a considerable degree of previous study from his reader; he must be acquainted with the principles of alge. bra, plane and spherical geometry and trigonometry, cònic sections, mechanics, optics, and the projection of the sphere." A student thus furnished will here find a very useful compilation, and he will be made acquainted with the names and discoveries of later writers, whose works are either difficult of access, or very expensive : but we must intimate, that to this order of students a diffusive style is by no means adapted ; abundance of popular reflexion is superfluous; and an arrangement entirely scientific would be more desirable. If, howa ever, the work be not at all suited to the generality of readers, and require much pruning, lopping, and arranging for those for whom it is peculiarly designed, it is an ample testimony to the talents of the writer, and an unequivocal proof that he is well qualified to teach the science of which he is a professor. . . .
POETRY. . Art. 35.–The Holy Land: a Poem. By Francis Wraegham, M.A.
. 50. 4to. Is. 6d. Mawman. It is carious to observe how little of memorable merit has ever been produced for the Seatonian prize. We read the unsuccessful poem of Emily, and extracts from the Last Judgement of Dr. Glynn.
Smart's will last as long as Dr. Anderson's edition of the Poets. The rest, should the manufactory for the regeneration of paper continue, will soon be in request with the collectors. So able and well qualified a candidate as Mr. Wrangham rarely appears ; his versification and language are stately; and every where we perceive a high polish, which only patient and careful correction could have given. He pays a just compliment to Mr. Tweddell, whose death we also, in common with his friends and the friends of literature, lament.
• There in his early bloom, ’mid classic dust
• Rest, youth beloved ! most blest, if to thy shade
While worth and science win the world's applause.' P. 8. :The concluding passage is more beautifully expressed in the Latin lines whence Mr. Wrangham has imitated it.
• Frustra Fama tuo sonat sepulcro;
Tuæ te quoque quod tegant Athenä!' P.g.
• Yes! rise it will, Judæa, that blest morn
Which to thy renovated plains shall give
And rule with golden sway the circling world.' P. 12. In the concluding paragraph Mr. Wrangham classes Seaton with Sir Isaac Newton in heaven. Some mention should perhaps, in decent gratitude, be made of a gentleman who gave his · Kislingbury estate to the university of Cambridge for ever;'-but this is a little too much. Even Mr. Paley has no business in such company.
Art. 36.-Poverty; a Poem. With several others, on various Sub
jects, chiefly Religious and Moral. By Charles A. Allnatt. Svo. 25. Matthews. 1801. .
« On a much deformed, but very pious Man.
Protects the very sparrow;
Nor scorns poor Tommy Yarrow.
Full gorg'd with fat and marrow,
To feast poor Tommy Yarrow..
A Cæsar or a Pharaoh ;
To crown poor Tommy Yarrow.
And Pharaoh's were but narrow;
Of palsied Tommy Yarrow.
Lie down in endless sorrow,
Shall shout with Tommy Yarrow.' P. 31.