income of any individual. And it is a farther recommendation of then, that they have no tendency to corrupt the morals of the people. They require no diftrefling oaths to be taken, hold out no advantages to diffimulation 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 reafon to apprehend, that these charges are applicable to a heavy tax, lately enacted, which one of our fenators defcribed, as offering a premium to falfhood, and a bounty upon perjury. But the plan that is now propofed in the newspapers, of raifing the fupplies for next year by a tax of ten per cent upon all income, is ftill more likely to promote falfhood and perjury, and deftroy that reverence for truth, upon which the welfare of fociety fo much depends. But the baneful influence of fuch a tax upon the commerce of the country, the difficulty, perhaps infurmountable difficulty, of carrying it into execution, and after all its inefficacy to anfwer the purpose, as well as the moral profligacy it is likely to introduce, will, I truft, when duly confidered, prevent its being eftablished by law. And what need can there be for fo exceptionable a measure, when the schemes I have propofed, are free from all these objections, and calculated to raise a much larger fum?' ART. XXVI. Obfervations on the Taxation of Property. Chiefly extracted from the Daily Advertiser of the 6th, 9th, 16th, 21ft, 27th, and 30th of December, 1797. We are here told, that taxes upon articles of confumption, 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 injuftice, 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, in Confequence of the feveral 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 Prifoners; the Inftructions of Colonel Tate, &c. 8vo. 133 pages. Price 2s. 6d. Wright. 1798. Some obfervations highly unfavourable to the humanity of our government, relative to the treatment of french prisoners, having been circulated on the continent, this bufinefs was taken up by the houfe of commons, and a report delivered on the 9th of may, 1798. The following paffage will illuftrate this fubject. P. 1. After examining fuch 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 prifoners of the enemy an object of public attention, was careful to provide fuch places of con finement finement as were most confiftent with the internal fafety of this country, and the general accommodation of the prifoners themselves; that in every inftance the most humane regulations were framed for their treatment, both in the prifons and the hofpitals; that medical attendance of every kind was provided in the moft ample manner; that every reasonable check was introduced against fraud and impo-. fition; and that the prifoners themselves were permitted, without reftraint, to appoint infpectors of their own, with a view to the just delivery of the allotted rations; that complaints were far from being difcouraged; and that the contractors, whenever liable to cenfure, were rigorously proceeded against and punished: and as the beft proof that the prifoners had caufe to be fatisfied with their treatment in most inftances, the fame contractors as were employed by our government, have been continued fince the fuperintendence 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 com miffioners for fick and wounded feamen.-The principal prifons in England were, Portchester and Forton, near Portsmouth; Plymouth; Stapleton, near Briftol; Norman Crofs, near Stilton, was not built till april 1797; Liverpool; Rofkof and Kerguillack, between Penryn and Falmouth, befides other places of temporary confinement, and prifon fhips at different ports. The regulations adopted were the fame as in the two laft wars, both with refpect to prifoners in health, and the fick. The daily rations of provifions for prifoners of the former defcription were, one quart of beer, one pound and half of bread, one third of an ounce of falt, three quarters of a pound of beef, except on faturdays, when four ounces of butter or fix of cheese were fubftituted; half a pint of pease four days a week. When greens were iffued in lieu of peafe, each man's allowance was one pound of cabbage, ftripped off the ftalk, and fit for boiling. Thefe rations varied occafionally, as circumftances required. In may 1795, on account of a temporary fcarcity of fresh beef, it was withheld two days in the week, and falted provifions fupplied in lieu; and in auguft 1795, on account of a fcarcity of bread, the quantity of that article was diminifhed for a time, but the deficiency was made up by additional pulfe or vegetables. Upon any complaint of confequence, a vifitation was made by a commiffioner of the board, to the fpot where the complaint arofe, for the fake of enquiring into it, and if well founded it was inftantly redressed. As an additional check upon the agents and contractors, among the rules which were hung up within the prifon, in the language of the prisoners, was a scheme of the rations of provifions, which were fubject to the infpection of a committee appointed by the prisoners, and felected from themfelves. A contractor at Falmouth, who had failed in his engagement, was fentenced to be imprisoned fix months in the county goal, and to be fined 300l. The agents and furgeons at all the different prifons were furnished with inftructions, from which they were in no inftance to deviate, without applying to the Sick and Hurt Board. In addition to the prifon furgeons, others were felected by the board from among the prisoners; and tea, fugar, fruit, and porter, having been added M m 2 te to the diet for fick british feamen in our hofpitals, the fame articles were added to the diet for fick french prifoners. In the prifons each man was allowed a hammock, paillaffe, bolfter, and blanket or coverlet. The straw of the paillaffe and bolster was changed as often as occafion required. The bedding in the hofpitals was the fame as in the hofpital for british seamen.' The following are the refolutions entered on the journals by the committee. P. 15. Refolved. That it is the opinion of this committee, That the charge of cruelty towards french prifoners of war, which has been brought against this country, is utterly void of foundation; and appears to have been fabricated, and induftrioudly fupported by the enemy, for the double purpofe of juftifying their own ill treatment of british prifoners, and of irritating the minds of their countrymen against this nation. Refolved, That it is the opinion of this committee, That the british prifoners of war confined in France, have been treated with a degree of rigour and inhumanity unwarranted by the usages of war among civilized nations. Refolved, That it is the opinion of this committee, That the british government has always manifefted a defire of entering upon a cartel of exchange on the moft 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 obtacles to a negociation have arifen from the extravagant and unprecedented demands of France; and from the refufal, on our part, to abandon the cuftomary and acknowledged principle of the law of nations, which has been grofsly violated in the perfon of fir Sidney Smith.' S. EDUCATION. SCHOOL-BOOKS. ART. XXVIII. An Effay on the Education of Youth. By John Evans, A. M., Author of the Sketch of the Denominations of the Chriftian World, together with it's Sequel; and Master of a Seminary for ten Pupils, Hoxton Square. 8vo. 37 pages. Price 1s. Symonds. 1798. MR. Evans, whofe name has appeared at different times in our Review, as author of feveral little performances not deftitute of merit, now lays before the public his fentiments on the education of youth, a concern in which, he announces, that he has lately engaged. From the limits of the prefent Effay, the view which he takes of education must neceffarily be rapid and curfory, but his remarks, which are delivered in a neat and lively ftyle, evince, that the subject is familiar to his mind; the courfe that he sketches, though rather extenfive for a common school, is liberal and judicious; and the books, which he recommends, are, in general, ftandard works, in their respective departments. The lectures on the Nature of the British Constitution, and the Evidences of Revealed Religion, if fufficiently adapted to the age and capacity of the pupils, are likely to prove a valuable addition to the common courfe of intruction. ART. ART. XXIX. Outlines of a Plan of Inftruction, adapted to the varied Purposes of active Life. To which is added, a detailed View of the Syftem of Studies, Commercial and Profefional, moral Management, Difcipline and internal Regulations, adopted in the Literary and Commercial Seminary, established by the Rev. Samuel Catlow, at Mansfield, Nottinghamshire. Folio. 74 pages. Price 5s. in boards. Johnfon. 1798. THE former part of this production, exhibiting a scheme of general inftruction for the middle claffes of fociety, made it's appearance a few years ago, and was noticed in vol. xx11, of our Review, p. 130. The author has now republifhed it, with confiderable alterations, and has fubjoined a view of the fyftem of education, purfued 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 correfponds with thofe principles. Every man,' fays Mr. C., who intrufts the care of his child, a most facred depofit, to another, has an undoubted right to an explicit avowal of the principles and main movements of the fyftem, which fo effentially relates to his own happiness, and the well-being of his child; and confequently it is the duty, and alfo the interest of a tutor, who refpects the patronage of the public, to propofe certain definite objects of inftruction, and to difplay adequate plans for their accomplishment. The man who is reluctant in offering this fource of fatisfaction to the public, is either incapable of forming and executing a rational plan, or is confcious, that the plan which he purfues, is either defective in theory or practice.' To the favourable opinion, which, on a former occafion, we expreffed, of the author's general ideas on the fubject of tuition, we fhall only now add, that the plan and conduct of his fchool appear to us deferving of public attention, as being well calculated to form intelligent men, good citizens, and valuable members of fociety. With regard to the ftyle of this compofition, greater fimplicity of language, and periods of more moderate extent, would, we think, have not only been better fuited to the subject, but alfo more conformable to elegance and true taste. ART. XXX. Bacon; London, Robinfons. 1798. SUCH a publication as the prefent was a great defideratum in our claffical schools. Nothing indeed could well be more harsh or forbidding than the profpect, that prefented itself to the fcholar, at his firit entrance on the ftudy of greek. Perplexed by grammars crowded with rules, but wretchedly defective in method and principles, and difgutted by felections of ill-afforted materials, abounding in difficulties without any fubfidiary elucidations, he either relinquished the ftudy, or, which was equally fatal to his true progrefs, had recourfe to the fallacious aid of latin verfions. As far as refpects felections, the deficiency is now well fupplied. Three excellent volumes of this nature, with valuable and copious notes, have been published by prof. Dalzel of Edinburgh. To Mm 3 thefe thefe the prefent Delectus will ferve as a very proper and feafonable introduction; the principal objects of it being, in the author's own words, to inculcate general principles of grammar, and thofe of the greek language in particular; to explain fome of the moft common idioms, to lead the learner gradually from firft principles, and prepare him for productions of a higher clafs 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 enumerate the fections into which it is divided. S. 1 confifts of exercifes on the regular verbs; 2, on the verb ; 3, on the contracted or circumflex verbs; 4, on verbs in ; 5, on compound verbs; 6, on defective and anomalous verbs; 7, mifcellaneous exercifes on the foregoing fections; 8, on the adjective in the neuter gender ufed fubftantively, and the peculiar fenfe of μ and de; 9, on infinitives, and fentences with a neuter article, ufed as nouns; 10, on the particle ; 11, on the particle a; 12, on an adverb with the article ufed adjectively; 13, on the double negative in greek; 14, on the participles, and the way in which they may be rendered in engli; 15, on the verbs έχω, τυγχανω, φθάνω, λανθάνω; 16, mifcellaneous idioms. In a fubfequent edition we would exhort the author to trace and illuftrate the collateral meanings of the prepofitions, that most important but difficult part of the greek language. The notes are written in english, and fo minute, as to leave no obfcurity for the mereft novice. ART. XXXI. A Vocabulary of fuch Words in the English Language as are of dubious or unfettled Accentuation; in which the Pronunciation of Sheridan Walker, and other Orthoepifts, is compared. 8vo. Price 4s. in boards. Rivingtons. 1797. THIS Vocabulary, as far as we can judge from a general infpection, appears to be executed with fidelity, and it will doubtless prove very acceptable, to fuch as are curious on the fubject of pronunciation, as it exhibits at one view the verdicts of all our orthoepifts, on each controverted word, from Bailey to Walker. Though the compiler pretends not to decide where doctors difagree,' yet he virtually does fo, as far as the influence of a lexicographer extends, by accompanying each word with that mode of pronunciation which he esteems the beft, while he only details the others in a fubjoined remark. In fupport of this preference he frequently alleges prevailing ufage, which, being matter of fact, nothing but extenfive intercourfe with the beft fociety can ascertain. As cuftom is and ever will be the fole arbitress of idiom and of accent, it is the bufinefs of a lexicographer to detail and not to controvert her dictates, for in no cafe is the poet's celebrated maxim, whatever is is right,' more indifputable and felf-evident than here; but where the voice of cuftom is not decidedly expreffed, and the authorities are pretty equally balanced, and efpecially in words of rare occurrence, he would perhaps beft confult the improvement of the language by ranging himfelf on the fide of analogy and regularity. On this principle we should find anemofcope, deuteronomy, centripetal, and all fuch words accented uniformly on the antepenultimate, because the practice is invariably established |