to the Miraculous Powers. Of his Paraphrase and Notes upon the Epifle to the Hebrews. Of his Scripture Doctrine of the Redemption of Man, by Jefus Chrift. Of his Tract on Confirmation, and a pofthumous work entitled, An Inquiry when the Refurrection of the Body, or Flefh, was first inferted into the Public Creeds. This laft piece was published from the author's manufcript by his brother, G. Sykes, A. M.-In the next and laft chapter are related fome circumstances of Dr. Sykes's death, followed by a fummary review of his moral and literary character.

Our readers will obferve, from the epitome above, chiefly collected from the contents of the feveral chapters, that there are no incidents in Dr. Sykes's life calculated to furprise or amufe the imagination. His whole hiftory is comprised, like that of most churchmen diftinguished by literary attainments, in their fucceffive ecclefiaftical promotions, and the publication of their works. From the author's account of Dr. Sykes's numerous performances, the world will conceive a yery advantageous opinion of his learning and abilities, and every good man will hear with pleasure, that, in all his various political debates and literary controverfies he always conducted himself with temper and good manners towards his adverfaries, infomuch that it will be difficult to find one fingle inftance, wherein he exceeded the bounds of decorum and civility.'

Dr. Difney, and thofe refpectable perfons who, from motives of confcience, have chearfully refigned the emoluments of a church establishment, many of the doctrines of which they diffent from, may be allowed to avail themselves with no ill grace of any recommendation which the name of fo able a controverfialist as Dr. Sykes can lend to their opinions; but we cannot help thinking, that the controverfialist himself would have given the most unquestionable proof of his own perfect conviction of their truth, had they moved him to place himfelf in the fame confcientious predicament.

Thefe Memoirs are written in an agreeable and unaffected flyle, and in fuch a manner as fhews the author to want neither difcernment nor moderation. His reviews of Dr. Sykes's numerous performances are frequently entertaining, and furnifh much information relative to the literary hiftory of the time in which he wrote, on political as well as theological ubjects.

MONTHLY

POLITICA L.

Obfervations on the Commutation Project. By Thomas Bates Rous, Efq. With a Supplement. 8vo. 15. Debrett.

WE

VE think that, in the title, Mr. Rous treats a political plan of great magnitude with difrefpect-which is the more unjustifiable, as his obfervations by no means prove that it deferves the degrading term of a project.

That the tax on windows, called the commutation tax, is partial and oppreffive, may be allowed; we are not, however, to examine the impoft, but only the neceffity of a change. The two great objections of Mr. Rous are, that we introduce a luxury injurious to health; and that, in purfait of it, we fquander away a great revenue. We have had occafion' to examine both pofitions, with fome care, from actual experience, and shall fhortly ftate the refult of our enquiries. In general, it may be alledged, that tea does little harm. The trong infufions of the finer forts are, we believe, injurious; and a very great excefs of any fort, like any other excefs, may weaken the conftitution. The complaints, which follow teadrinking, are more often owing to the fmuggler's mixtures than to tea itself, and ftill more frequently to its fubftitution for animal food. Where tea is commonly fmuggled, and the fmuggled fort is drank, we find more complaints arife from it than in other parts: the complaints too are not those which may be fuppofed to follow tea, but which arise from substances not alimentary. Mr. Rous is right, when he obferves that, in the inland counties, tea is now more generally drank; but he is wrong in fuppofing the revenue will fuffer. A labouring man wants fomething more fubftantial; and, if any part of the revenue really fuffers, it will be that arifing from fpirits, probably a luxury more pernicious than even tea. We know that, in the fmuggling counties, it has not fuperfeded the use of beer; and that, in thefe places, other cordials are uncommon. The changes, however, introduced in the inland counties, will lead us to fufpect the accuracy of that calculation, which deduces the quantity of tea formerly drank, from the proportional quantities lately fold.

The fecond objection is, we believe; equally erroneous. He fuppofes the fmuggler carries bills out of the kingdom. Generally, perhaps univerfally, he does not: fo that, however great the revenue may appear which is now fent to China, that formerly fent from the kingdom probably exceeded it, because the foreign merchant received a profit. The fmuggler's profit alfo, in part only centres in this kingdom. There is one means by which we already perceive the drain of fpecie from the kingdom will increase. People now ufe finer teas than formerly, because they are bought at nearly the fame price.

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Mr. Rous thinks that the revenue might have been increased by lowering the duties in part only, and following that meafure with other falutary regulations. We think that the propofed plan would not have fucceeded for this reafon, that tea is till fmuggled in fmall quantities. The fmuggler, while the market is open for brandies, would have poured in his teas by the fame conveyance, which he would have fold low, by hav ing previously adulterated them. At the former rate it is obferved, that the smuggler, confidering his rifks, had little profit; but Mr. Rous feems not to have examined the system attentively.

We have thus given a fummary view, with remarks, on the Obfervations before us. We have not entered into the arguments for the change. In a national view, they are strong and weighty it is not one of the least, that the informations, during the laft war, given to the enemy, were chiefly by means of fmugglers.

We shall not enlarge on the new tax on windows; it is neither a prudent nor a political one; but our arguments are not likely to convince those whose duty it is to decide on the methods of improving the revenue.

The Commutation-Act candidly confidered, in its Principles and Ope rations: being an Anfiver to, and Confutation of, a Pamphlet, entitled, The Principles of the Commutation-Act established by Facts. By Francis Baring, Efq. Svo. 1s. Ed. Robin fons.

This pamphlet is defigned to answer that lately published by Mr. Baring, and is introduced by a dedication to the duke of Northumberland. We must not fuppofe it to be ironical, because the author has figned, what appears to be, his real name; but muft obferve, that what fo much refembles irony, a plain man may readily mistake for it.

The remarks are more certainly ironical; but they relate chiefly to the tax, which has been impofed inftead of the duties on tea. Mr. Thompson examines Mr. Baring's obfervations on this fubject, with great acutenefs and feverity; but not always correctly, or with good humour and liberality.

As, in the former article, we deducted from the quantity annually confumed, by obferving that the confumption is now more general; fo our author dedu&ts more from it, by confidering the quantity of factitious teas, commonly called Smouch. The manufacture was indeed confiderable, though Mr. Thompfon has rated it too high. But we confider it as one of the great advantages of the commutation tax, to have crushed fo pernicious an evil.

The author is too violent to be always right: he advances no new facts, nor does he ftate the queftion in a clear light. We can only hope, that if it be determined to commute the taxes on other articles, that the new impoft will be more equa bly laid, and lefs oppreffive in its effects.

Impress

Imprefs of Scamen. Confiderations on its Legality, Policy, and Operation. Applicable to the Motion intended to be made in the Houfe of Commons, on Friday, 12th May 1786, by William Pulteney, Efq. 8vo. 1s. 6d. Debrett.

The impreffing of feamen is fo flagrant a violation of perfonal liberty, that nothing but the most urgent fituation of public affairs can juftify the recourfe to fuch a practice. Propofals for remedying this evil have been feveral times fubmitted to the confideration of the legislature, but without the defired effect. In examining this fubject, the author now before us takes a wide view of the privileges to which every member of the British dominions is entitled, not only by the political equality which they enjoy from nature, but by the positive declaration of Magna Charta. Waving, however, the arguments refpecting the legality of the imprefs, which certainly cannot be maintained upon any principle of the British conftitution, we fhall prefent our readers with the author's remarks on fome particular inconveniencies to which the practice of impreffing feamen, in this country, may henceforth be liable.

Circumstances, fays he, have arifen fince the late war, which places the imprefs in a new point of view, and which require a very mature confideration. Thefe are the alterations in the political fituation of this kingdom with respect to Ireland and America; from both of which we derived a very confiderable part of our naval ftrength. With refpect to the former, this change of political circumstances muft affect the imprefs, both in its principle and operation. The latter may in fome degree, as far as example can induce, make against the principle; for furely in America an imprefs can never be supposed to take place; but be that as it may, it will certainly prove a material obitacle in its operations. The recognition of America, as a feparate ftate, totally independent of this kingdom, places the natives of that country in the fame fituation with those of any other foreign ftate; and thousands of feamen may, by intercourfe between America and Grea Britain, be at different times in the latter during a future war. If an imprefs takes place, how are the Americans to be diftinguished by officers upon that fervice? or rather, how are they to difprove the affertion of any man they are attempting to imprefs, who declares himfelf to be an American; the fimilarity being fo great in their figure, complexion, language, manners, and habits, as to render it impoffible to diftinguish the one from the other ?— Is it because he cannot produce a register of his baptifm, that you can pronounce him an Englishman? or can you for want of that, or other fufficient evidence, compel him to ferve; or pafs any law, which fhall place him under the neceffity of producing it, any more than you would a native of France, Spain, or Holland ?-Does not this circumitance prefent the certainty of a conftant scene of confufion, an opening left for every British feaman, who is not abfolutely known, or by fome pecu

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liarity

liarity evidently diftinguifhed, to take advantage of, and thereby avoid the fervice?'

It is fufficient to obferve with regard to this pamphlet, that the author contends, with a liberal fpirit of freedom, for the abolition of a practice, not more defpotic in its principle than replete with fuch oppreffion as is a difgrace to humanity. He defcribes, in a strong and affecting manner, the extreme hardfhips of which it is well known to be productive; and he likewise evinces, that the great expence attending it, ought, upon a juft eftimation, to diminish the opinion of its fuppofed utility, when compared with other methods which have been fuggefted of procuring feamen in time of war.

Inferior Politics. With an Appendix, containing a Plan for the Reduction of the National Debt. By Herling Lufon, of the Navy Office. 8vo. 2s. 6d. Bladon.

Under the veil of an unaffuming title, this tract contains fome difquifitions of effential concern to the public. The author expofes, very clearly, the fources of that wretchednefs and profligacy which fo much prevail among the poor in the capital and its environs; and he points out the probable means by which thofe baneful effects might be obviated. He is of opinion, that if every parish were obliged to maintain the poor refiding in it, at the time they become chargeable, fuch a regulation could not fail of being accompanied with the moft falutary confequences. For, every parish being obliged to maintain its own poor, and every inhabitant being a parishioner, the first effort of parochial economy would be, to permit no beggars to inhabit it who were capable of working for their liv ing; and it would make them regard the manners of the common people with the moft vigilant attention; 'well knowing, that if the parents be idle, or fpend in drink the produce of their labour, by which their families fhould be fupported, the parish where they live must maintain them.

We fubmit to our readers the few following obfervations and fact, as they confirm what has often been afferted with refpect to parochial embezzlement.

On a moderate calculation, it may be computed, that at leaft one eighth part of the immenfe fum, annually levied on the inhabitants of London and its environs for the maintenance of the poor, is expended in feafting the collectors and their adherents, and other mifapplications and impofitions to which the public is liable; for heavy and arbitrary fines are levied on thofe, who, difdaining to abet a fpecies of robbery they are unable to prevent, refufe to ferve with fuch unworthy colleagues. Parish-offices are ufually performed by a junto of mercenary tradefmen and mechanics, who, not content with expending the money, with which they are entrusted, in their luxurious and extravagant entertainments, make it the principal bufinefs of thofe meetings to contrive unneceffary plans of

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