beyond its value. But if it fhall be proved by a set of judicious experiments, which I have no doubt will be the case, that fineness of wool does not necefsarily tend to diminish its quantity, and that fheep of the hardiest sort may be found that produce the finest and closest pile of wool, then his attention would be directed to make diligent search to try if he could discover that breed wich possessed all the different qualities which render sheep valuable in the highest degree. But in thi enquiry he should proceed with caution, and nẹver go an inch beyond the bounds that accurate experiments, prescribe to hiin; fancy and affection should be here out of the question,-it is profit only that ought to be regarded. When ever the farmer has obtained a good breed, let him lay it down as a maxim, from which nothing fhall make him depart, never, on the one hand, to alter it or change it for another, till he has had decisive experience that he is to do it for the better; nor, on the other hand, ever to rest satisfied that his breed cannot be improved till he has obtained one that pofsefses every estimable quality in the highest known degree.

That I may not be here misunderstood, let it be supposed that he has obtained a breed that affords very fine wool in abundant quantity, and thrives kindly upon his gang; though another kind fhould come in his way, that fattened a little more easily, let him, before he resolves to adopt this last, make a fair experiment to try if the whole of the fheep of that kind, which can be kept on a given quantity of such food, as he can command, will afford him more profit, taking in every article in cumulo, carcase,

July 18. fleece, and accidents, than another kind with which

it is compared. If this experiment fhould turn out in favour of his own breed, let him reject the strange breed with which it was compared; but let him not rest satisfied that it never can be improved. Let him be ever on the search for a breed of fine woolled fheep, that fatten very kindly. Let him watch for these with the utmost care, and, wherever. he can find them, let no expence deter him from giving them a fair experimental trial. But if he has been so lucky as to come near to perfection with his own flock; where is he so likely to meet with that valuable kind as in that flock? With a view to discover these valuable individuals let him observe them continually with the most attentive eye. Let him handle them often, and carefully discriminate those which have, in the highest degree, the valuable qualities he wishes to obtain. Let them be selected from the others, the very best rams put to the picked ewes, and so on, perpetually selecting the best from the best. In this manner, by a continued attention, it is inconceiveable what improvements may be made in a continuance of years. I myself once chanced to observe a little cow of my own, that continued at all times fat, when treated in

the same way with my other cattle; and though the was scarcely ever in her life that she might not have been slaughtered for beef, others of my cows, equal ly fed with her, were sometimes very lean. I kept her many years, but never was so lucky as to obtain a bull calf from her that lived; yet I can, at this day, easily distinguish that breed, by their good plight, from my other cattle, after the has been dead more than twen

ty years. Such being the evident permanency of breeds, let me recommend this circumstance very warmly to the attention of all who wish to engage seriously in the improvement of their sheep. But let no sheep rearer ever forget, that it is the breed of fheep which, on his own particular gang, and not on that of another, yields him the most profit, that is the kind he ought to rear, whether it carry coarse or fine wool, or whether it be in vogue at the time, or the reverse. It is money only that makes the pot to boil. And let him also advert, that, if breed be so powerful in improving, it is equally efficacious in deteriorating a flock; so that he ought to take great care how he alters that breed which he already pofșefses; and on no account ought he to introduce a strange ram into his flock, till the superior qualities of that breed over his own have been ascertained in the most indisputable manner by clear and decisive experiments.

JAS. ANDERSON.

ON TAXATION.

AMONGST the various departments in the science of politics, I believe there is none in which lefs progress has been made, in point of improvement, than that of taxation. Notwithstanding the numerous and deep discussions, that almost every branch of the revenue laws has undergone, both in and out of par◄ liament, we find ourselves loaded with taxes, that

vol. x.

H

+

produce evils ten-fold greater than they are capable of occasioning, were the duties payable the only cause of complaint, with revenue officers to such an immense number both under the customs and excise, that they form one of the greatest and most constant articles of expence to government, and withal we are overcome with smugglers, and revenue sales of seized goods, to such an extent, that in many branches of commerce the fair trader is beaten out of the field. With a view to point out, as far as lies within my power, the causes of these evils, and to excite in others, endowed with more information and abilities, a desire of turning their eyes toward an object of so much importance, and endeavouring to devise the means of putting our taxations on a more simple and lefs hurtful footing, I fhall, with the permifsion of the Editor of the Bee, offer to the public, from time to time, my observations on such parts of the revenue laws as come immediately under my observation, in the -course of my own businefs as a merchant.

1. Of overstreaching taxation.

It is a very plausible and generally received idea, that the higher a duty is, the more it produces; but there is not any principle more fallacious or more dangerous. I fhall pick out, as particular instances, the duties payable on the importation of spirits and tobacco.

On all European spirits there is a duty payable on importation to Britain, of five shillings and ten-pence per gallon.

The cost of geneva of the first quality is at present, at Rotterdam, about Is. 10 d. per gallon, brandy,

since the commencement of the disturbances in France, has been much dearer, which has in a great degree prevented the smuggling of that article.

The consequence of this very high duty, it being, above three times the value of the spirits, is, that an immense smuggling has been carried on ever since it was so high. And notwithstanding every method that could be devised for its prevention having been adopted by government, it still continues. The evils' of this smuggling are easily seen: I shall enumerate some of them.

1st. It destroys, in`a double capacity, legal commerce, the support of which every good politician pays much attention to. In the first place the smugglers are enabled to bring the spirits to market at a price far lower than the person who pays the duties can; and, in the second place, there are such great quantities of these spirits, that have been seized and condemned by the revenue officers, exposed to sale at the custom-house and excise office, that it is impofsible for the fair trader ever to compete with them, however low his prices may be; for the lower he sells, the lower will these condemned spirits be knocked off at, as they must be sold at what they will bring.

2d. It brings ruin into the part of the country where it exists. The temptation is so great that persons possessed of capital, allured by the glittering prospect of gain, relinquish lawful occupations, as mean drudgery, and grasp eagerly at the thousands that they are to gain by purchasing spirits at 1 s. 10d. and selling them at 7s. 10 d. per gallon. They pur