fervitude, while it feems the effect of choice, no longer occupies the mind with gloomy defpondency, and an anxiety for change.

Laft of all Mr. Burke engages in the bufinefs of finance. As this is connected with church pillaging, facrilege, and atheism, we should expect our author to reafon with his customary coolnefs:

Primâ dicte mihi fummâ a dicende camena.

‹ The objects of a financier,' fays Mr. Burke, are, to secure ' an ample revenue; to impofe it with judgment and equality; to employ it economically, and, when neceffity obliges him, 'to make use of credit; to fecure its foundation in that inftance and for ever, by the clearness and candour of his proceedings, the exactness of his calculations, and the folidity of his funds." In all these heads he proceeds to take a view of the abilities and proceedings of the National Affembly; but as he has not thought proper to contrast them with the old fyftem, we shall fupply the deficieney in this place by reminding our readers, for we need not inform any of them, that, before the revolution, the-revenue was not ample, it was not impofed with judgment and equality, nor employed economically; that when neceffity required credit, which was always, there were no means of fecuring a foundation which no longer exifted, because there was no longer a folid fund on which to make a clear or fair calculation.

In viewing the new arrangements, he makes no allowance for the novelty of the fituation, the temporary fufpenfion of order and authority; is furprised there fhould be a deficiency in any of the impofts, and tries to be pleasant on the contributions and benevolences that were offered as an immediate fupply to the exigencies of the ftate. As kings, even Louis XIV. had done the fame, the Affembly, it is faid, took an old huge fullbottomed perriwig out of the wardrobe of the antiquated fop'pery of Louis XIV.' [is this you, Mr. Burke, that talk thus of that grand monarch?] to cover their premature baldness.' At length, fays our author, M. Neckar flatters himself with the profpect of getting through the year; but how is he to get through the next? Perhaps the fucceeding paragraph may teach Mr. Burke's readers, though he is unable to learn any thing from it himself.

As to their other schemes of taxation, it is impoffible to say any thing of them with certainty, because they have not yet had their operation.' Is it probable the revenue will be less when new taxes are imposed and collected, and when those taxes are fuch as, operating equally on all the claffes, according

to

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to their fuperfluous expences, cannot but be efficient. The quantity of paper is again and again adverted to, without a fingle recollection of the low ftate of the American paper, with the profpect of a war before them. It is expected that the credit of an unfettled government fhould at once be fuperior to that of the old government, which it is acknowledged was bad. Yet it could gain credit at home and abroad. But what offers, it is afked, has this government of pretended liberty had from Holland, Hamburg, Switzerland, England, and Genoa?'We would rather afk, What offers have they made of a ruinous intereft for a temporary fupply?-the laft wretched resource of the worn-out monarchy, till its reiterated applications ended in the answer returned to itinerant mendicants.

In examining the fales of church booty, he afferts that the buyers are cheated by not knowing what the incumberances upon them are; and, by fome indirect, circuitous means, would endeavour to make us think that they are chargeable with the annuities to be granted to ecclefiaftics. If we understand it, the arguments are thefe, the lands are fecurity for affignats, that is, their purchafe is payable in affignats, and with the affignats the ecclefiaftics are paid. So much for a nation of fophifts! The expences of fupporting the ecclefiaftics is faid greatly to exceed the value of their land. This at leaft fpeaks a with to fupport the inferior orders, not only at the expence of the higher, but at any expence. But it could not escape this able politician that the most confiderable part of the annuities will ceafe with the lives of the prefent holders; fo that if the ftate can, on any terms, fupport them now, how wealthy must it be when this burthen is removed!-But fuch is the calculating powers of impofture! fuch the finance of philofophy!' that Law's scheme of the Miffiffippi bubble was honeft, was feafible, compared with thefe. After the most violent declamations on the bayonet, as accompanying the affignats, the whole ends in fhewing that, in their worst ftate, they bore a discount of 7 per cent.-Did Mr. Burke never know navy bills of England at 15 per cent. and yet pay an intereft of four per cent.

At length, after dwelling on many of thofe miferies and diftreffes which time and eftablished order have gradually removed, Mr. Burke fums up the business in fome very eafy propofitions to a man who has a comfortable fire-fide, who has held a confiderable pecuniary department in the state, and at present is faid to feast on the industry of an oppreffed kingdom:

To tell the people that they are relieved by the dilapidation of their public eftate, is a cruel and infolent impofition. Statefmen, before they valued themselves on the relief given to the people, by the deftruction of their revenue, ought first to have carefully attended to

the

the folution of this problem: Whether it be more advantageous to the people to pay confiderably, and to gain in proportion; or to gain little or nothing, and to be difburthened of all contribution? My mind is made up to decide in favour of the first propofition. Experience is with me, and, I believe, the best opinions alfo. To keep a balance between the power of acquifition on the part of the fubject, and the demands he is to answer on the part of the ftate, is a fundamental part of the kill of a true politician. The means of acquifition are prior in time and in arrangement. Good order is the foundation of all good things.'

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Good order, on the contrary, will always be easily maintained where good things are generally difpenfed. To be enabled to acquire, the people, without being fervile, muft be tractable and obedient. Let them firft acquire, and it will be their interest to be obedient to the laws for the fecurity of their own property. The body of the people muft not find the principles of natural fubordination by art rooted out of their minds." The principles of the many made for the few, are not the principles of natural fubordination, but prejudices which men will diveft themselves of whenever they hear truth, whenever they feel themselves oppreffed. They must refpect that property they cannot partake.' They will envy it-they will execrate the holders, and will only wait a favourable opportunity of acquiring that by force which neither induftry, virtue, nor patient fubmiffion, can ever procure for them. They muft labour to obtain what by labour can be obtained; and when they find, as they commonly do, the fuccefs difproportioned to the endeavour, they must be taught their confolation in the final proportions of eternal juftice.'Benevolent propofal! cheap fupport of mifery! But how are they to be affured of this reward but by fome earnest here? God cannot love the man he treats fo ill.' Will they not fay to their divine teachers, Let us fee fome reward for our induftry here; let us partake of fome of thofe good things you, who expect heaven, enjoy fo freely. But, if our fhare is to be larger in proportion to our fufferings here, let us make an exchange; give us fome of your earthly enjoyments, and we will cancel them with intereft hereafter.

The letter now concludes with a few obfervations on the writer's own fituation:

I have,' fays he, little to recommend my opinions but long obfervation and much impartiality. They come from one who has been no tool of power, no flatterer of greatness; and who in his last acts does not wish to belie the tenor of his life. They come from one, almost the whole of whofe public exertion has been a ftruggle for the Liberty of others; from one in whose breaft no anger durable or ve 6 hement

Nement has ever been kindled, but by what he confidered as ty ranny. Twelve months in fome little time, one would think, to cool, to foften thofe phrafes of cauldron, reeking from a fermon, affaffinations, lamp-irons, fpirits of hell, and bell fire, &c.

Having made thus free with a work, the fplendour of which Rill ftrikes us with aftonishment, the reader will perhaps wonder what we find in it to admire. He should remember then, that, in our critique, we have divested the work of all ornament; we have examined into the meaning of the fentences, and the force of the arguments. If he fhould choose to peruse the work itself, he will give us credit for fome labour. He will find himself charmed with every period, and rather anxious to get on to the next, than clofely examine the truth, or perhaps even the meaning of the laft; he will be led from one region of the fairy world to another; he will fancy himself convinced, and at the fame time wonder how he could be convinced; yet, instead of being undeceived, by going repeatedly over the fame ground, he will feel a momentary furprife that he could poffibly entertain opinions different from what is proved in fuch various points of view. In fhort, he will be alternately foothed into good temper with his author, inflamed against his opponents, and flattered at being confidered a degree above a rank which Mr. Burke configns to eternal ignorance and poverty. And, when he recovers from the delufion, which in time he must do, he will be more than ever aftonished at the powers of a writer that could do fo much. But if he poffeffes a mind strong enough to judge for itself, and a temper foftened by those af fections which induce us to pity the calamities of the inferior clafs of mankind, and to be anxious only for their acquiring thofe rights which have been fo long withheld from them, he will feel, as we have done, for talents fo mifapplied! If, farther, he has had opportunities of knowing those facts which are. ftated with fuch bold falfity, or artful mifreprefentation, he will grow indignant at the fight of his book, and condemn it to the flames as a libel against truth, and the common interests of mankind.

ART.

ART. V. Euphemia. By Charlotte Lennox. 12mo. 4.vol. 12s. Cadell. London, 1790.

THE former labours of this lady have deservedly placed her in the most distinguished rank of the novel writers of the prefent day. By the publication before us, fhe has confirmed and increased her reputation. The incidents of this novel are natural, interesting, and well contrafted. The characters are drawn from a correct obfervation of life. The ftyle is pure, elegant, and unaffected. In fhort, if this performance does not take a strong hold of the feelings, at leaft it flows with a certain equability of fentiment that never fails to intereft. The following scene, amongst many others of no lefs merit, touches the heart with a tender fimplicity, feldom feen in productions of this fpecies:

It was not more than a quarter of an hour before my mother died, when, faintly preffing my hand, which fhe held in hers, and looking earnestly on me, It has been faid,' faid fhe, with more wit than truth, that virtue was the most beautiful and moft unprofitable thing in the world. Can that be called unprofitable which, when fupported by faith, can in the hour of death give a calm like this?'My heart, funk as it was with forrow, caught the enthusiasm of her words. Oh!' cried I, lifting up my fwimming eyes to heaven, · may I die the death of the righteous, and may my latter end be like theirs!'-A fmile of joy beamed over her countenance, now beginning to be overspread with the dark shades of death-once more I felt the faint preffure of her hand, now cold and clammy, and withdrawing from mine. To the laft moment fhe kept her eyes fixed upon me; then gently clofing them, her head funk upon my bofom, and, with one foft figh, the breathed out her pure and innocent

foul.'

A pure ftrain of morality pervades and fanctifies, as it were, the whole. A number of judicious reflections are exhibited with novelty and neatness. For example :

It is a great misfortune to be fo much beloved; for one of whom fo many others have need can be of little ufe to himself. For my part,' added fhe, I think it better to be lefs agreeable, and, as fomebody fays, never to facrifice to the graces at all, than to become the victim of the facrifice.

The many that need, and the many that deny pity, make up the bulk of mankind.'

What a pity that the life of a man who is an honour to human nature should be fhort. Yet furely he who may compute his existence, not by the number of his years, but his good actions, may be truly faid to live long; for good actions are the feeds of immortality.'

ENG. REV. VOL.XVII. JAN. 1791.

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ART.