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He then answers the allegation, That the army is greater than after the last peace, and that the over-proportion of Officers kept on the eftablishment, is a tacit acknowlegement of the instability of this greatly extolled peace. He proceeds to consider the third charge upon the Ministry, for setting up false pretences, whereon to build an unmerited fame; and with regard to the fifth charge,. That the Navy Debt always provided for, formerly, out of a particular fund, is, by the late Ministry, thrown upon the Sinking Fund, and, by this, continued on it; the answer is (for the kingdom in general) too unfortunately obvi. ous. They ought to anfwer for it, who anticipated all our funds, and threw us into ten millions of unfunded debt, by the moft enormous prodigality that Europe ever witnessed! Without new taxes we cannot have a particular fund reserved for the Navy Debt; and the nation has been so bled by former Adminiftrations, that they can no longer bear such increasing burdens. The Sinking Fund will foon relieve itself. Its increasing funds are a certain pledge of the restoration of our credit, by a proper fyttem of Frugality: an unpopular, but, in our circumstances, a necessary fyftem of Government, which will gradually, but certainly, relieve us from the merciless hands of those Money-Jobbers, that, in former Adminiftrations, preyed on the vitals of the State ; bat, by the vigilant tenderness of the present Ministry, are precluded from devouring the last remains of national faith and national honesty."

He concludes with some remarks on what he calls the primary View of the Budget-Writer, viz. • To incense the Landed Interest againt the Ministry, on account of their continuing the Land Tax at Four

Thillings in the pound, when it had been the rule, in former adminiltrations, in the most early dawn of Peace, to reduce it to Two.

• Specious, however, as this argument may be at first sight, it will not, it is to be hoped, delude the judicious part of the Landholders, to conceive an ill opinion of, or entertain the least resentment to, the Miniftry, at this necessary and equitable measure of Government. They will consider, that the Landholders have, for many years past, paid much less than they ought to have done, provided the amount of their rent-rolls had been truly stated in the Freeholders Book. Some few of them, indeed, may pay rather more than is adequate to their real rent; occafioned by the vanity and over abundant loyalty of their predecesfors, who gave in, at the time of the Revolution, the annual return of their estates larger than it truly was. But this is not a very common case. In general, the fact is as above represented; namely, that the Landholders pay much less than they ought. Rents in this kingdom are greatly increased. Farms, that about half a century ago, annually produced to the Landlord only One hundred and fifty pounds, are, in various parts, now risen to Two hundred and fifty: and, notwithstanding this amazing increase of rent, those estates are charged in the Freeholders books no more than formerly. Again, in the time of King William, others (and these, it is to be feared, composed the major parc of the nation) leis fired by vanity, and lefs animated by loyalty, gave in, on the contrary, an exceeding low account of their inheritance ; inlomuch, that it is now a well known fact, that many (very many !) Edates, I had almost said many Counties, in this kingdom, do not pay, when the land tax stands at Four Thillings in the pound, above Nine Pence or One Shilling. So that the Landholders, though charged by the legislative power with Four shillings in the pound, yet, even during the War, have paid, upon an average, scarcely more than Two shillings in the pound, of their true rents.

• For this reason, Equity di&tated, that this inequality should, in fome measure, be rectified, before any new tax was laid on to burthen their fellow subjects ; who, from their personal estates, and various branches of commerce in which they are engaged, have paid their real proportions of the public burdens; and there is no just argument to be aligned, why the Landed Gentlemen Mould escape with smaller payments than are demanded by the Legislature, out of the true yearly returns of their estates.

· This point, the Ministry, out of tenderness to the Landholders, did not care rigidly to infilt upon, will it appeared that the kingdom, in general, could not be otherwise relieved. But now that the AdminiKration are obliged, in their own justification, to lay the state of the Landed Intereit, in this respect, before the whole Community, the Budget, not the Miniller, is answerable for any disagreeable confequences that may enfue from the people's being fully apprised of this important truth! If the nation Mall now infilt on a thorough reform in this almost universally interesting cale, and require a new and perfect account of the real rents of the ellates all over the kingdom, the Club in Albemarle- ftreet, that set the Budget to work, must answer it to those who may fuffer by this delicate enquiry! Then it will appear, whose friendship was greatest to the Landholders. Then it will be feen, whether the Miniiter, whose tenderneis induced him to wink at this inadequate tax, or the Patrons of the Budget, who compelled him to his vindication, are most to be blamed for the consequences that may fall, froin thence, on the Landed Gentlemen in general.'

The Author finally takes leave ot his Antagonist, with an encomium on the present Ministry; which if they do pot delerve, will prove as severe an arraignment of their conduct, as could poflibly have flowed from the united pens of every Writer on the other side the question, viz.

· Thus, says he, from an impartial view of our present and past circumfiances, I have laid before the public, what, I doubt noi, will be found, a sufficient justification of the Advertisement that gave rise to this dispure; and a full and compleat Answer to the alperfions, thrown by the Writer of the Budget, on a Ministry whose oeconomical conduct is the only falve that can be laid to the public fores; whose candour places them above every suspicion of fallity; and whose steady pursuits of the welfare of their country, amidst a load of the most virulent calumny, will one day exalt their fame beyond the reach of those who, by a prodigal dillipation of our treasures, laid a foundation for a national banksuptcy; from which, nothing but a timely itop to the prodigal schemes they had formed, could have poffibly rescued us.

MISCELLANEOUS. Art. 12. India Tratts. By Mr. Holwell and Friends. Con

tnining, I. An Address to the Proprietors of East-India Stock ; fetting forth, the unavoidable Neceflity, and real Motives, for the Revolution in Bengal, 1760. 11. A Refutation of a Letter from certain Gentlemen of the Council at Bengal, to

the

the Honourable the Secret Committee. III. Important Facts regarding the East-India Company's Affairs in Bengal, from the Years 1752 to 1760, with Copies of several very interesting Letters. IV. A Narrative of the deplorable Deaths of the English Gentlemen who were suffocated in the Black Hole in Fort William, at Calcutta, June 1756. V. A Defence of Mr. Vanfittart's Conduct. Illustrated with a Frontispiece, representing the Monument erected at Calcutta, in Memory of the Sufferers in the Black-Hole Prison. The Second Edition, revifed and corrected, with Additions.

4to. 6s. Boards. Becket and De Hondt.

As the pieces contained in this volume have been already mentioned in our Review, as they severally came out, it is unnecessary for us to era ter into any particulars concerning them, on occasion of their present colle&ive republication. Our Readers, however, will not be displeased to hear what Mr. Holwell himself has faid of them, in his Dedication to Sir William Baker, Knt, William Mabbot, and 'John Payne, Esqrs.

· The following small tracts, in consequence of unprovoked injuries, were hastily thrown together, says Mr. Holwell, during the late clamorous disputes between Directors, Proprietors, and Candidates for the management of East-India affairs at home and abroad. How they came to be so hastily produced, and as hastily published, it seems re. quifite I bould explain a little more at large.

• At the beginning of these inteftine broils, I was determined to a. void engaging on either side; and, to shun solicitation, I disposed of all the flock i ftood poffefied of, without retaining as much as might entitle me to a single vote; so truly desirous I was to enjoy in quiet that peacefal retirement I had dearly purchased at the expence of so many difficulties, miseries, and heavy misfortunes as fell to my lot, while in the service of the Company.

. Such, I say, were my resolutions, to which I should most strictly have adhered, if I had not found my character first indirectly, after- wards openly attacked, by the baseft calumnies, which were levelled against me in a manner, sudden, unmerited, and unexpected.

• Under thele circumstances, there was a necessity of speaking for myself, and, which was still more unpleasing, I found myself likewise conItrained to enter upon my vindication without delay.—The pungency of these accusations-the precipitancy of the times, and a difpofition to take every thing for granted that was not immediately refuted, obliged me not only to dispatch them as quickly as was pollible, but also to produce them in like hurry to the public eye.

• It was from these accidents, which I could not either foresee or a. void, that they came into the world not so well digelted, and with mich less accuracy, than the candid part of mankind have a right to expect in every production that claims their confideration, and is submitted to their judgment.

• To the same causes I may very justly refer those errors of the press, which were in some of them so numerous, as scarce to leave the sense intelligible; to fay nothing of other mistakes in orthography and diction, all arising from the utter impossibility of allowing me time requilite to revise and correct the proof sheets.

• It is from a just sense of these involuntary imperfections, that I have been led to review, to reform, and to cast into somewhat a different Tape. these little pieces, that were thus exposed; and to render them still clearer and more satisfactory, I have added some other Tracts, which, however seafonable, I had not the leisure to prepare, and which, from my observing the obscurity arising from their omission, I conceived it my duty to add as soon as opportunity would permit.,

My Narrative of the fatal catastrophe at Calcutta, and that unexampled scene of horror to which so many subjects of Great Britain were exposed, in the prison of the Black-Hole, has so close a connection with one of the pieces that precede it, as scarce to require an apology for reprinting it in this edition ; prefixing, as a frontispiece to the volume, a print of the monument which I erected, at my own expence, to the memory of those unhappy sufferers.' Art. 13. The Life of William the Conqueror, Duke of Normandy,

and King of England. By Andrew Henderson, Author of the Life of the Earl of Stair.

12mo. 2 s. 6d. sewed. Nicoll.

Mr. Henderson, of whose literary talents we have already given sufficient specimen, here labours to dress up the character of the celebrated Norman, as that of a fioished Hero; and certainly William is, to say the least, as much entitled to that character, as either • Macedonia's madman, or the Swede.'. Those who are not possessed of the original authorities from whence this industrious Compiler has drawn his materials, may find some entertainment in the perusal of this volume; in which are many particulars not to be met with in the general Histories of England; and some too, which will make the good-natured Reader smile. Art. 14. An Essay on Temporal Affection. In a Letter to a noble

Lord. To which are added, certain Rules for Health and long Life. By the most celebrated Genius of the Age. 8vo. 6d. Wilson and Fell.

The Author endeavours to be wittily obscene, and is indeed ob. scene enough. He has also too much wit to stand excused for making so scandalous a use of it. Art. 15. An Account of the Southern Maritime Provinces of France ;

representing the Distress to which they were reduced at the Conclu. Jion of the War in 1748. And in what Manner they may again be diftreffed, upon any future renewal of Hfilities. With a Supplement, containing Observations on the three principal Cities of Provence, namely, Aix, Marseilles, and Toulon. To which are added, fome Remarks on the Marine of France. 4to. 4$. fewed. Harrison.

Had this book been published in France, we should have thought it the effect of a cominendable zeal in some patriotic Frenchman, desirous of preventing his native country from being distressed by its enemies. Its publication in England, however, jutt after the conclusion of the

Peace,

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Peace, carries with it a very equivocal appearance : doth its Author imagine the French may not profit by it, as well as the English? And, if they do, its utility to them will be immediate, and may effectually supersede the advantages we might otherwise have taken, in case of a renewal of hoftilities. The more jatt and important, therefore, the obfervations contained in this pamphlet may be, the less reason can we conceive for its present publication. Art. 16. The Succession of Parliaments. Being exact Lists of the

Members chofen at each general Election, from the Restoration, to the general Election, 1761; with other zsoful Matters. By Charles Whitworth, Efq; Member of Parliament. 12mo. 35. Newbery, &c.

The only merit a compilation of this kind can boat, is Correctness; which, as far as we have had opportunities of examining, is the chiaracterillic of the present Liits. Art. 17. The History of St. Kilda; containing a-Déscription of this

remarkable ifand; the Manners and Customs of the Inhabitants; the religious and pagan Antiquities found there's with many other curious and interesting Particuları.. By the Rev. Kernech Macauley, Minister of Ardaamurchan, Missionary to the Illand, from the Society før.propagaring Christian Knowlege. 8vo. 45. boards. Becket.

This appears to be the most authentic account yet published of this fa. mous little western island. It is less marvellous than Martin's celebrated Description ; and is written with a confiderable degree of judgment, learning, and good sense. It is impossible to peruse it without conceiv. ing a favourable opinion of the Author; to whom the public is really indebted for this very entertaining account of of a place which, as he justly remarks, may be ranked among the greatelt Curiosities of the British Empire. Art. 18. An Essay on the bad Consequences attending the present

Marriage-Act. Also the present pernicious System of Matrimonial Treaties and Contracts, &c. By a Gentleman of the Inner Temple. 8vo. Is Hooper.

After endeavouring to Thew, that the restrictions imposed by the Marriage at have already produced the most fatal effects to this nation; and that, if not repealed, it will, in the course of half a century more, in fome degree, depopulate the kingdom ;-our Author, in the true projecting spirit of the age, recommends a scheme which, he tells us, is actually now carrying into execution, by a society of Gentlemen, of unquestionable repute and probity, (no doubt!) whereby all ranks and degrees of people, of both sexes, who otherwise might' end their days in a state of celibacy, may accommodate themselves in the matrimonial way, and be rendered happy for life. This is to be done by a RegisTER-Office ; the benevolent Managers of which will be so obliging, as to bring together such Maids and Batchelors, 'Widows and Widow

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