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income of any individual. And it is a farther recommendation of theri, that they have no tendency to corrupt the morals of the people. They require no distresling oaths to be taken, hold out no advantages to dislimulation and falfhood; and do not place the knave and the unprincipled upon a better footing, than the honeft man, that feareth an oath. Whereas, there is much reason to apprehend, that these charges are applicable to a heavy tax, lately enacted, which one of our senators described, as offering a premium to fallhood, and a bounty upon perjury. But the plan that is now proposed in the newspapers, of raising the supplies for next year by a tax of ten per cent upon all income, is still more likely to promote falfhood and perjury, and destroy that reverence for truth, upon which the welfare of society so much depends. But the baneful influence of such a tax upon the commerce of the country, the difficulty, perhaps insurmountable difficulty, of carrying it into execution, and after all its inefficacy to answer the purpose, as well as the moral profligaçy it is likely to introduce, will
, I trust, when duly considered, prevent its being established by law. And what need can there be for so exceptionable a measure, when the schemes I have proposed, are free from all chese objections, and calculated to raise a much larger sum?' ART. XXVI. Obfervations on the Taxation of Property. Chiefis extralité from the Daily Advertiser of the 6th, 9th, 16th, 21st, 27th, and 30th of December, 1797
We are here told, that' taxes upon articles of consumption, and upon expenditure, are open to every objection that taxation is liable to;' that money is almost the only thing that is not taxed, though it is obvious it is the only thing which ought to be taxed;' and, that · every tax, except that upon property, is rather a penalty upon certain modes of enjoying property, which, if those modes are as harmless as others not taxed, is a palpable injustice, and frequently amounts nearly to a prohibition of friendly intercourse.'
The author concludes by presenting us with a form of an oath, and recommending a per centage on all property. ART. XXVII. Report of the Committee of the House of Commons, is
Confequence of the several Motions relative to the Treatment of Prisoners of War. Including the Whole of the Examinations taken before the Committee; the Correspondence relative to the Exchange of Prisoners ; the Inftructions of Colonel Tate, &c. 8vo. 133 pages. Price 25. 6d. Wright. 1798.
Some observations highly unfavourable to the humanity of our government, relative to the treatment of french prisoners, having been circulated on the continent, this business was taken up by the house of commons, and a report delivered on the oth of may, 1798. The following passage will illustrate this subject.
P. 1.- After examining such of the papers and evidence as belong to the first head, it appears to your committee, that the british government, actuated by the most liberal motives, from the moment that the chance of war had made the prisoners of the enemy an object of public attention, was careful to provide such places of con
finement as were most consistent with the internal safety of this country, and the general accommodation of the prisoners themselves; that in every instance the most humane regulations were framed for their treatment, both in the prisons and the hospitals; that medical attendance of every kind was provided in the most ample manner; that every reasonable check was introduced against fraud and imposition; and that the prisoners themselves were permitted, without restraint, to appoint inspectors of their own, with a view to the just delivery of the allotted rations; that complaints were far from being discouraged; and that the contractors, whenever liable to censure, were rigorously proceeded against and punished: and as the best proof that the prisoners had cause to be satisfied with their treatment in most instances, the same contractors as were employed by our government, have been continued since the superintendence has been transferred to agents appointed by the directory of France.
** It appears that, from the commencement of the war to the first of january 1796, the care of the french prisoners was vested in the commissioners for sick and wounded seamen.The principal prisons in England were, Portchefter and Forton, near Portsmouth; Plymouth; Stapleton, near Bristol; Normán Cross, near Stilton, was not built till april 1797; Liverpool; Roskof and Kerguillack, between Penryn and Falmouth, besides other places of temporary confinement, and prison fhips at different ports. The regulations adopted were the same as in the two last wars, both with respect to prisoners in health, and the fick. The daily rations of provifions for prisoners of the former description were, one quart of beer, one pound and half of bread, one third of an ounce of salt, three quarters of a pound of beef, except on saturdays, when four ounces of butter or fix of cheese were substituted; half a pint of pease four days a week. When greens were issued in lieu of peale, each man’s allowance was one pound of
cabbage, stripped off the stalk, and fit for boiling. • These rations varied occasionally, as circumstances required. In may 1795, on account of a temporary scarcity of fresh beef, it was withheld two days in the week, and falted provisions supplied in lieu ; and in august 1795, on account of a scarcity of bread, the quantity of that article was diminifhed for a time, but the deficiency was made up by additional pulse or vegetables. Upon any complaint of consequence, a visitation was made by a commissioner of the board, to the spot where the complaint arose, for the sake of enquiring into it, and if well founded it was instantly redressed.
• As an additional check upon the agents and contractors, among the rules which were hung up within the prison, in the language of the prisoners, was a scheme of the rations of provisions, which were fubject to the inspection of a committee appointed by the prisoners, and selected from themselves. A contractor at Falmouth, who had failed in his engagement, was sentenced to be imprisoned six months in the county goal, and to be fined 3001.
· The agents and surgeons at all the different prisons were furnished with instructions, from which they were in no instance to deviate, without applying to the Sick and Hurt Board. In addition to the prison surgeons, others were selected by the board from among the prisoners; and tea, sugar, fruit, and porter, having been added Mm 2
to the diet for sick britih reamen in our hospitals, the fame articles were added to the diet for sick french prisoners. In the prisons each man was allowed a hammock, paillasie, bolster, and blanket or coverlet. The straw of the paillasse and bolster was changed as often as occasion required. The bedding in the hospitals was the fame as in the hospital for british seamen.'
The following are the resolutions entered on the journals by the committee,
P. 15.- Resolved, That it is the opinion of this committee, That the charge of druelty towards french prisoners of war, which has been brought against this country, is utterly void of foundation; and appears to have been fabricated, and industrioudy supported by die enemy, for the double purpose of justifying their own ill treatment of britisk prisoners, and of irritating the minds of their countrymen against this nation.
• Resolved, That it is the opinion of this committee, That the british prisoners of war confined in France, have been treated with a degree of rigour and inhumanity unwarranted by the usages of war among civilized nations.
Resolved, That it is the opinion of this committee, That the british government has always manifested a desire of entering upon 3 cartel of exchange on the most fair and liberal terms: that it has even offered to accede to any which could be adopted, confiftently with what is due to individuals and to the nation; and that the obAacles to a negociation have arisen from the extravagant and onprecedented demands of France; and from the refusal, on our part, to abandon the customary and acknowledged principle of the law of nations, which has been grossly violated in the person of fir Sidney Smith.'
Art. XXVII. An Essay on the Education of Youth. By John Evans,
A.M., Author of the Sketch of the Denominations of the Christian World, together with it's Sequel; and Master of a Seminary for ten Pupils, Hoxton Square. 8vo. 37 pages. Price is. Symonds. 1798.
Mr. Evans, whose name has appeared at different times in our Review, as author of several little performances not deftitute of merit, now lays before the public his sentiments on the education of youth, a concern in which, he announces, that he has lately engaged. From the limits of the present Elay, the view which he takes of education mui neceffarily be rapid and cursory, but his remarks, which are delivered in a neat and lively style, evince, that the subject is familiar to his mind; the course that he sketches, though rather extenfive for a common school, is liberal and judicious; and the books, which he recommends, are, in general, standard works, in their respective departments. The lectures on the Nature of the British Conítitution, and the Evidences of Revealed Religion, if sufficiently adapted to the age and capacity of the pupils, are likely to prove a valuable addition to the comnion course of imitruction,
ART. XXIX. Outlines of a Plan of Instruction, adapted to the varied
Purposes of active Life. To which is added, a detailed View of the System of Studies, Commercial and Profefional, moral Management, Discipline and internal Regulations, adopted in the Literary and Commercial Seminary, established by the Rev. Samuel Catlow, at Mansa feld, Nottinghamshire. Folio. 74 pages. Price 5s. in boards. Johnson. 1798. The former part of this production, exhibiting a scheme of genesal instruction for the middle classes of society, made it's appearance a few years ago, and was noticed in vol. xxii, of our Review, p. 130. The authot has now republiled it, with considerable alterations, and has subjoined a view of the system of education, pursued in his own feminary, at Mansfield, that the reader or parent may be enabled to form a judgment, at the fame time, how far his principles are entitled to approbation, and how far his practice corresponds with those principles. Every man,' says Mr. C., " who intrusts the care of his child, a most facred deposit, to another, has an undoubted right to an explicit avowal of the principles and main movements of the system, which so effentially relates to his own happiness, and the well-being of his child; and consequently it is the duty, and also the interest of a tutor, who respects the patronage of the public, to propose certain definite objects of inftraction, and to display adequate plans for their accomplishment. The man who is reluctant in offering this source of fatisfaction to the public, is either incapable of forming and executing a rational plan, or is conscious, that the plan which he pursues, is either defective in theory or practice.' To the favourable opinion, which, on a former occasion, we expressed, of the author's general ideas on the subject of tuition, we shall only now add, that the plan and conduct of his school appear to us deserving of public attention, as being well calculated to form intelligent men, good citizens, and valuable members of society. With regard to the style of this composition, greater fimplicity of language, and periods of more moderate extent, would, we think, have not only been better fuited to the subject, but also more conformable to elegance and true talte. ART. xxx. Delectus Græcarum Sententiarum, &c.—ScleA Greek Sen.
tences, with grammatical and philological Notes, for the Use of Schools. 8vo.
111 pages. Price 4s. half bound. Norwich, Bacon ; London, Robinsons. 1798.
Such a publication as the presene was a great defiderarum in our classical schools. Nothing indeed could well be more harsh or forbidding than the prospect, that prelented itself to the scholar, at his firit entrance on the study of greek. Perplexed hy grammars crowded with rules, but wretchedly defe live in method and principles, and disguited by selections of ill-afforted materials, abounding in difficulties without any subsidiary elucidations, he cither relinquished the ftudy, or, which was equally fatal to his true progress, had recourte to the fallacious aid of latin versions. As far as respects selections, the deficiency is now well supplied. Three excellent volumes of this nature, with valuable and copious notes, have been published by prof. Dalzel of Edinburgh. To
these the prefent Delectus will serve as a very proper and season. able introduction; the principal objects of it being, in the author's own words, to inculcate general principles of grammar, and those of the greek language in particular; to explain some of the most common idioins, to lead the learner gradually from first principles, and prepare him for productions of a higher class and importance.'
It forms indeed a praxis on the grammar ; but to give teachers a more distinct idea of it's nature and contents, we shall cnumeratę the sections into which it is divided. S. i consists of exercises on the regular verbs ; 2, on the verb éves; 3, on the contracted or circumflex verbs ; 4, on verbs in Ms; 5, on compound verbs; 6, on defective and anomalous verbs ; 7, miscellaneous exercises on the foregoing sections ; S, on the adjective in the neuter gender used substantively, and the peculiar sense of per and de; 9, on infinitives, and sentences with a neuter article, used as nouns; 10, on the particle qe ; 11, on the particle áv; 12, on an adverb with the article used adjectively; 13, on the double negative in greek; 14, on the participles, and the way in which they may be rendered in englis ; 15, on the verbs ixw, Tuixarw, coaww, wartaw; 16, miscellaneous idioms.
In a subsequent edition we would exhort the author to trace and illustrate the collateral meanings of the prepositions, that most iinportant but difficult part of the greek language. The notes are written in english, and so minute, as to leave no obscurity for the merest novice.
ART. XXXI. A Vocabulary of such Words in the English Langtuage as are
of dubious or unfettled Accentuation; in which the Pronunciation of Sberidan Walker, and oiher Orthoepifts, is compared. 8vo. Price 4s. in boards. Rivingtons. 1797
This vocabulary, as far as we can judge from a general inspection, appears to be executed with fidelity, and it will doubtless prove very acceptable, to fuch as are curious on the subject of pronunciation, as it exhibits at one view the verdicts of all our orthoepists, on each controverted word, from Bailey to Walker. Though the compiler pretends not to decide where doctors disagree, yet he virtually does so, as far as the influence of a lexicographer extends, by accompanying each word with that mode of pronunciation which he esteems the best, while he only details the others in a subjcined remark. In support of this preference he frequently alleges prevailing usage, which, being matter of fact, nothing but extenfive intercourse with the best fociety can ascertain. As custom is and ever will be the sole arbitress of idiom and of accept, it is the business of a lexicographer to detail and not to controvert her dictates, for in no case is the poet's celebrated maxim, . whatever is is right,' more indisputable and self-evident than here; but where the voice of custom is not decidedly exprefled, and the authorities are pretty equally balanced, and especially in words of rare occurrence, he would perhaps best consult the improvement of the language by rangiog him. felf on the fide of analogy and regularity. On this principle we should find anemoscope, deuteronomy, centripetal, and all fuch words accepted uniformly on the antepenultimate, because the practice is invariably