which are added the Words of Command : with an accurate Dee .scription of each Manœuvre, explaining the Duty and ascertaining the Situation of the Officers through the various Movements of the Corps : Forming an easy Introduction to this part of the System of British Military Discipline, By Robert Smirke, jun. Large 8vo. Pp. 56. 23 Plates. 85, 6d. Boards. Egerton, &c. 1799.

Had this work been published at the beginning of the war, we should have given it an ample place : but, having just remarked that several treatises on precisely the same subject have already apă peared, we shall only observe that the present essay is particularly clear and correct, and possesses great typographical beauty. S Art. 41. The Light Horse Drill ; describing the several Evolutions

in a progressive Series, from the First Rudiments, to the Mancuvres of the Squadron : (illustrated with Copper Plates :) Designed for the Use of the Privates and Officers of the Volunteer Corps of Great Britain. 4to. Pp. 36. 24 Plates. 145. sewed. Egerton. 1799.

In our Review for last December, p. 452. we noticed the first part of this publication, and paid a just tribute to its merit.' The addi. tions now made to it accomplish the author's plan ; and we take pleasure in acquainting our readers that it forms a very complete, easy, and comprehensive system for a light horse-drill. We understand that it is the work of a member of the London Light Horse.

The annexed advertisement affords an instance of generosity which deserves praise. It informs us that the purchasers of the early copies (of the first part) not marked corrected may have them exchanged gratis, on applying to the bookseller of whom they were bought.

D: POLITICS, &c. Art. 42. Observations on the Produce of the Income-Tax, and on its

Proportion to the whole Income, of Great Britain: including important Facts respecting the Extent, Wealth, and Population of this Kingdom. Part 1. By the Rev. H. Beeke, B. D. 8vo. 25. Wright. 1799.

So far from numbering the people being now deemed a crime, it is thought highly meritorious to assist the Minister in making the most accurate estimate of the population and resources of the kingdom. It is indeed proper that we should know our real strength; and, as this is truly great, it may not be amiss for our enemies to know it likewise. The present contest has proved us to be a very powerful people ; and nothing seems to indicate our being likely soon to become exhausted. Yet, great as we are, our means may be overcal. culated ; and exaggerated accounts of the national wealth may produce disappointment. Mr. Beeke seems desirous of placing the interesting subjects, mentioned in his title-page, in the clearest points of view. He prosecutes his discussion in the most dispassionate manner, and seems to have no wish either to conceal or mislead. He has, evidently taken considerable pains to ascertain every thing relative to the Income Tax; and bis review of Mr. Pitt's statement of the

income of Great Britain is not unworthy of the attention of the Minister himself. He endeavours to point out the errors in that statesman's calculation, and to shew how those errors have arisen.

As to the number of cultivated acres in Great Britain, Mr. B. does not agree with the Minister; the latter making it 40,000,000, the former 33,000,000. In other particulars they also differ : but, as we have not space in our catalogue for entering into the details and calculations here exhibited, we must content ourselves with lay. ing before our readers the comparative recapitulation of the first ten items in Mr. Pitt's statement, as given by him, with the variations which our author has suggested, and with the addition of two articles not mer. sioned by Mr. Pitt.

[N. B. The comparison here made is only of the total clear income, without any consideration of those parts which may be subject to the operation of the Income Tax.]

Landlords' rents

25,000,000 Tenants' profit

19,000,000 Tythes

5,000,000 Mincs, &c.

3,000,000 Houses

6,000,000 Professions

2,000,000 Proportion for Scotland

+7,500,000 Income from possessions beyond sea 5,000,000 Interest on the funds

15,000,000 Profit on foreign trade - 12,000,000 Shipping

0,000,000 Tolls





£.99,500,000 £.91,250,000 To this sum of £.91,250,000 for incomeof these parts of our capital, Mr. B. adds t..100,000,000 for the income of labour; making for the whole revenue of the people of Great Britain £.191,250,000, excepting the last two items of Mr. Pitt's statement, (viz. home trade 6.18,000,000, other trade £.10,000,000,) which he computes at 2.28,000,000.

Though, however, he makes the whole income of the people of Great Britain to be (as given in another table) £. 209,250,000, he

* • I omit (says Mr. B.) from this part of my statement any sum for professional incomes, because I include them in the general income from labour.' This he estimates at £6.100,000,000.

p. By some inadvertence this article is only stated at £.5,000,000, whereas in the column of taxable income the same sum of £:5,000,000 is taken, being in the proportion to those preceding of one to eight; by the same rule 6.7,500,000 ought to have been the sum stated in this column, being the same proportion to £.60,000,000, which is the amount in this case of the six preceding articles; and I have accordingly corrected it.' This does not require correction 5. 40,000,000 being the amount of the taxable income of the six ar. wcles in Mr. Pitt's statement, the eighth of which is £.5,000,000.


does not take the taxable income (after proper deductions are made) at more than £-76,700,000 ; so that he thinks that the produce of the present tax on income cannot greatly, if at all, exceed seven millions :—but he is of opinion that the tax may be increased ; and that the scale of abated assessments not only stops too soon, but that it begins too late, and that the exemptions should not have extended beyond 45 or £6.50 a-year.

The population of South Britain, Mr. B. estimates at eleven millions, and that of Scotland at one million six hundred and fifty thousand. We apprehend that here Mr. B. sees through a multiplying glass : but we will wait for the second part, before we venture to decide. We should rejoice to have this made out to our conviction.

MISCELLANEOUS. . Art. 43. A Letter to a Member of the Senate of the University of

Cambridge. 8vo. 18. Lee and Hurst. 1799. · This letter contains the plan of a new mode of academical examination for the bachelor of arts degree. It is written with much good sense, and without contumely, or an irreverent contempt of old established customs. The proposed alteration of the present system of discipline will be understood from the author's own words:

'I propose, that the Mathematical examination should take place, when the Students have completed a residence of two years ; not meaning, however, to consider it as very material, whether it takes place at the beginning or at the end of the October term. In the latter case, the residence will have been seven terms. In the course of the last three of these terms, the Students should perform exercises in the public schools, just as they do at present during their last year ; with the exception, however, that the Questions should be confined to the subjects, on which they are to be subsequently examined, to the exclusion of Moral and Metaphysical ones. To this examination and these exercises all the Students should be subjected, whatever profession they may intend to pursue ; for I cannot but think, that Mathematics are at least as useful to the Civilian, Lawyer, Physician, &c. as they are to the Divine. From the exercise and examination, considered jointly, an estimate of the comparative merit of the Students should be made, and their several ranks assigned them, accord. ing to the present practice. The late additional regulation of ex. tending the classing to all the persons examined, with the exception of eight or ten, who are placed alphabetically, should, I think, he adhered to ; but so adhered to, as to interfere as little as possible with the effect intended to be produced by the classing, which is more properly called the distribution of honours. The reason, for which the exception was admitted, induces me to wish for its being retained ; namely, that no one among many, who are nearly equal, should suffer the marked disgrace of being the last.

• The Students, having got through their Mathematical ordeal, will, of course, look forward to that, which they are to undergo immediately before their degree, and which, according to my proposal, will be confined to the subjects of Metaphysics, Morality, and Rev. JULY, 1799.


Natural Natural Religion. The diligent application of a year, or a year and a quarter, to these studies, especially at the maturity of age, which the Students will have then attained, will enable them to make a very respectable proficiency.'..

The author's plan, however, is liable to objections. In mathematical science, where the truth or falsehood of propositions is soon ascertainable, an examination is not attended with great difficulty, since the degrees of proficiency may be determined with very consi. derable accuracy. Morality is indeed a science, but it is a science of vast extent, variety, and complication ; not to be learnt from books only, but from observation on real life. To the comprehension of such a science, the young student must be very inadequate. If there be truth in his rcasoning, it is rather truth considered as a just and logical deduction from certain principles, than truth real, prac. tical, and absolute. In fine, there is danger lest, if the student be carly instructed in morality as a science, he should too securely and confidently rest in his own conclusions; and lest, deeming moral truth not less certain and ascertainable than mathematical, he should dog. matize and philosophize without due regard to fact and experience.

The pamphlet, however, well deserves consideration. Woode. Art. 44. Two Historic Dissertations. I. On the Causes of the

Ministerial Secession, A. D. 1717. 11. On the Treaty of Hanover, concluded A. D. 1725. With some Prefatory' Re parks, in Reply to the Animadversions of the Rev. William Coxe, in his Memoirs of Sir Robert Walpole. By William Bel. sham. 8vo. pp. 123. 35. Robinsons. 1798.

In the introduction to these dissertations, Mr. Belsham defends himself from the charges of misrepresentation brought against him by Mr. Coxe. They turn on matters of comparatively little im. portance, and Mr. B. appears to succeed in repelling most of them. The account of the secession of Townshend and Walpole affords a striking instance of the little motives which may occasion great po. litical changes. The treaty of Hanover, the objects of which have becn so much misunderstood, is 'shewn to have been formed for the purpose of acquiring territory in Germany, in direct opposition to the general interests of the nation.

The work concludes with some severe strictures on the conduct of the present ministry, as the “ use of application.”

This is a spirited and well-written vindication of the author's former historical works; and it contains some valuable truths, which, however unsuited to the temper of the present times, will obtain currency with posterity. Art. 45. The Gentleman's and Farmer's Assistant ; containing, first,

Tables for finding the Content of any Pitce of Land, from Di. mensions taken in Yards. Second, Tables, shewing the Width required for an Acre, in any square Picee of Land, from one te 500 Yards in Length. Third, Tables shewing the Number of Loads that will manure an Acre of Land, by knowing the Dis. tance of the Heaps. Fourth, A Table for measuring Thatcher's 32 .


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Work, from one to 64 Feet long, and from one to 25 Feet high.
By John Cullyer. Pocket 4to. 28. 6d. bound. Scatcherd.

The title sufficiently explains the contents of this manual; which, we conceive, must be acceptable to those for whose benefit it has been composed.

Moo-V. Art. 46. City Biography. Containing Anecdotes and Memoirs of

the Rise, Progress, Situation, and Character of the Aldermen and other conspicuous Personages of the Corporation and City of London. 8vo. 25. 6d. sewed. West, &c. 1799.

This biographer of lord mayors, aldermen, and one or two other eminent citizens of London, appears to have been but indifferently qualified for the task which he had, rather whimsically, set himself.. Of some of the gentlemen, with whom we have had the honour of an acquaintance, he knows little ;--- of others, nothing; and not a few are (as we have good reason to believe) either imperfectly or erroneously represented. Nor is the reader made amends for the de. ficiency of the matter of which this work is composed, by any excellence in the manner of this very incorrect and frivolous writer. The account of Wilkes is the only tolerable article in the collection. Art. 47. The British Tourists; or Traveller's Pocket Companion,

through England, Wales, Scotland, and Ireland. Comprehending the most celebrated Tours in the British Islands. By William Mavor, LL, D. Pocket 12mo. Five Volumes. 155. sewed. Newbery. 1798.

We cannot give a more just account of the design of this compilement, than by the following extract from the author's preface :

• The various tours through Great Britain and Ireland, which have. been published within the last thirty years, amount to many volumes, and cannot be purchased but at a very considerable expence. Their authors, however, were not all men of equal talents for observation or description; nor are their works uniformly excellent or interest. ing. A summary, it was conceived, might exhibit whatever is valuable, in several; and that, for general readers, many retrenchments might take place, and many details be omitted, in all.

* Impressed with this idea, and wishing to put that information within the reach of every class of his fellow subjects, which only few comparatively can now enjoy, the editor of the following volumes has selected, from the body of our tourists, the most celebrated works, and has endeavoured to give a faithful view of the peculiar merits and the most valuable contents of each ; not with the most distant design of superseding the use of the originals, but rather in the hopes, that the attention he has paid them, will excite, or keep alive, the attention of the public; and stimulate others, who have leisure or abilities, to tread in the same steps, and to follow the same examples.'

• It has been judged more expedient and beneficial, to extend the quantity' of letter-press, and to give accurate coloured maps, than to please the eye alone by less useful embellishments. Almost all the antiquities and picturesque scenes of this country have fallen under the graver, or the pencil. A few plates would, at best, have

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