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tion * to which it is addressed. The following important observation, however, on wheeling backward, is rendered almost unintelligible by the omission of a comma after the word wheel, and by adding an s at the end of remain. • By this manner of wheeling, although divisions should be unequal, either in the same battalion or in a line, yet all their pivot flanks will, after the wheel remains truly dressed; &c. p 26. 1. 1. The last member of the sentence should be thus : ‘ yet all their pivot flanks will, after the wheel, remain truly dressed." A confusing s is also given in the Caution, " Rear Grand-Divisions.” p. 132.' It should be Rear Grand. Division.

The annexed reinarks on the method of sizing the men which we have not observed in any late publicativil, deserve attention. • The tallest men are put in the front rank, the next callest in the rear rank, and the shortest in the centre. This method seems more intended for parade and show, than utility in time of action, where certainly the whole order should be reversed. In the instructions for the French infantry, some regiments when preparing for action order it so, that in a moment intervals are made in the centre and rear ranks through which the front rank pass, (passes,) and they stand forined thus ; 1 he shortest men are in the front, the next tallest in the coutre, and the tallest in the rear the advantages arising from this disposition in the firings is (are) too obvious to insist on.

T'he work is illustrated by thirty-two plates, which are all clear and correct. Art. 38. Instructions for the Armed Teornanry. By Sir W. Young,

Bart. a Captain of Armed Yeomanry in the County of Bucks. Small 1200. pp. 51. 15. 6d. Egerton. 1798.

Sir William Young observes that most military writers have written for the use of the officers who are to instruct, and not for the men who are to be instructed ; and, accordingly, they have omitted many details of military lesson, which would be useful to the ARMED YEOMANRY, whilst they have inserted others foreigu to our establishment.

• It is intended that this short essay shall comprise such subjects as belong to the spirit, purpose, and practice of our institution, and no other.

« Rules of conduct, with observations, will be suggested, and the words of command will be given, with explanations of practice in the field.

This task Sir William has very neatly executed. Art. 39. A few Minutes and Observations for the Use of the Gentlemen

and Yeomanry. By William Allen, Adjutant of the Herefordshire Gentlemen and Yeomanry. 12mo. pp. 17. 15. Egerton. 1798.

This little work is very similar to that which occurs in the preceding articl, but is comprised in narrower limits. Art. 10. Revieru of a Battalion of Infantry, including the Eighteen Mancuvres, illustrated by a Series of engraved Diagrams; to • The gentlemen of the Guildhall Volunteer Association.

&c. 1799.

which are added the Words of Command : with an accurate De. scription of each Manæuvre, explaining the Duty and ascertaining the Situation of the Officers through the various Movements of the Corps : Forming an easy Introduction to this Part of the System of British Military Discipline. By Robert Smirke, jun. Large SOA PP. 56. 23 Plates. 8s. 6d. Boards. Egerton,

Had this work been published at the beginning of the war, we should have given it an ample place : but, having just remarked that several treatises on preciscly the same subject have already appeared, we shall only observe that the present essay is particularly clear and correct, and possesses great typographical beauty. Art. 41. The Light Horse Drill; describing the several Evolutions

in a progressive Series, from the First Rudiments, to the Manæuvres of the Squadron : (illustrated with Copper Plates :) Designed for the Use of the Privates and Officers of the Volunteer Corps of Great Britain. 4to. pp. 36. 24 Plates. 145. sewed. Egerton. 1799.

In our Review for last December, p. 452. we noticed the first part of this publication, and paid a just tribute to its merit. The addio tions now made to it accomplish the author's plan; and we take pleasure in acquainting our readers that it forms a very complete, easy, and comprehensive system for a light horse-drill. We understand that it is the work of a member of the London Light Horse.

The annexed advertisement affords an instance of generosity which deserves praise. It informs us that the purchasers of the early copies (of the first part) not marked corrected may have them exchanged gratis, on applying to the bookseller of whom they were bought.

POLITICS, &c. Art. 42. Observations on the Produce of the Income Tax, and on its

Proportion to the whole Income of Great Britain : including important l'acts respecting the Extent, Wealth, and Population of this Kingdom.' Part 1. By the Rev. H. Beeke, B. D. 8vo. 25. Wright. 1799.

So far from numbering the people being now deemed a crime, it is thought highly meritorious to assist the Minister in making the most accurate estimate of the population and resources of the kingdom. It is indeed proper that we should know our real strength; and, as this is truly great, it may not be amiss for our enemies to know it likewise. The present contest has proved us to be a very powerful people; and nothing seenis to indicate our being likely soon to be come exhausted. Yet, great as we are, our means may be overcalculated ; and exaggerated accounts of the national wealth may produce disappointment. Mr. Beeke scems desirous of placing the interesting subjects, mentioned in his title-page, in the clearest points of view. He prosecutes his discussion in the most dispassionate manner, and seems to have no wish either to conceal or mislead. He has evidently taken considerable pains to ascertain every thing relative to the Income Tax ; and his review of Mr. Pitt's statement of the

income of Great Britain is not unworthy of the attention of the Minister himself. He endeavours to point out the errors in that statesman's calculation, and to shew how those errors have arisen.

As to the number of cultivated acres in Great Britain, Mr. B. does not agree with the Minister; the latter making it 40,000,000, the former 33,000,000. In other particulars they also differ: but, as we have not space in our catalogue for entering into the details and calculations here exhibited, we must content ourselves with laying before our readers the comparative recapitulation of the first ten items in Mr. Pill's statement, as given by him, with the variations which our author has suggested, and with the addition of two articles not mer. tioned by Mr. Pitt.

[N. B. The comparison here made is only of the total clear in. come, without any consideration of those parts which may be subject to the operation of the Income Tax.]

£ Landlords' rents

25,000,000 20,000,000 Tenants' profit

19,000,000 15,000,000 Tytles

5,000,000 2,500,000 Mies, &c.

3,000,000 4,000,000 Houses

6,000,000 10,000,000 Professions


0,000,000 Proportion for Scotland

+7,500,000 8,500,000 Income from possessions beyond sea 5,000,000

4,000,000 Interest on the funds

15,000,000 15,000,000 Profit on foreign trade

12,000,000 9,500,coo Shipping


2,500,000 Tolls



£.99,500,000 6.91,250,000 To this sum of £.91,250,000 for incomeof these parts of our capital, Mr. B. adds 6.100,000,coo for the income of labour; making for the whole revenue of the people of Great Britain £.191,250,000, excepting the last two items of Mr. Piu's statement, (viz. bome trade 6.18,000,000, other trade 56.10,000,000,) which he computes at t. 28,000,000.

Though, however, he makes the whole income of the people of Great Britain to be (as given in another table) £. 209,250,000, he

* ' I omit (says Mr. B.) from this part of my statement any sum for professional incomes, because I include them in the general income from labour.' This he estimates at £..100,000,000.

+ • By some inadvertence this article is only stated at 2.5,000,000, whereas in the column of taxable income the same sum of L-5,000,000 is taken, being in the proportion to those preceding of one to eight; by the same rule £17,500,000 ought to have been the sum stated in this column, being the saine proportion to £.60,000,000, which is the amount in this case of the six preceding articles; and I have accordingly corrected it.' This does not require correction; £. 40,000,000 being the amount of the taxable income of the six ar. ticles in Mr. Pitt's statement, the righth of which is £5,000,000.


does not take the taxable income (after proper deductions are made) at more than £.76,700,000 ; so that he thinks that the produce of the present tax on income cannot greatly, if at all, exceed seven millions ;- but he is of opinion that the tax may be increased ; and that the scale of abated assessments not only siops too soon, but that it begins too late, and that the exemptions should not have extended beyond 45 or £;:50 a-year,

The population of South Britain, Mr. B. estimates at eleven mil. lions, and that of Scotland at one million six hundred and fifty thousand. We apprehend that here Mr. B. sees through a multiplying glass : but we will wait for the second part, before we venture to decide. We should rejoice to have this made out to our conviction.

• IS.

MISCELLANEOUS Art. 43. A Letter to a Member of the Senate of the University of Cambridge. 8vo.

Lee and Hurst. 1799. This letter contains the plan of a new mode of academical exa. mination for the bachelor of arts degree. It is written with much good sense, and without contumely, or an irreverent contempt of old established customs. The proposed alteration of the present system of discipline will be understood from the author's own words :

• I propose, that the Mathematical examination should take place, when the Students have completed a residence of two years; not meaning, however, to consider it as very material, whether it takes place at the beginning or at the end of the October term. In the latter case, the residence will have been seven terms. In the course of the last three of these terms, the Students should perform exercises in the public schools, just as they do at present during their last year ; with the exception, however, that the Questions should be confined to the subjects, on which they are to be subsequently examined, to the exclusion of Moral and Metaphysical ones. To this examination and these exercises all the Students should be subjected, whatever profession they may intend to pursue ; for I cannot but think, that Mathematics are at least as useful to the Civilian, Lawyer, Physician, &c. as they are to the Divine. From the exercise and examination, considered jointly, an estimate of the comparative merit of the Students should be made, and their several ranks assigned them, accord. ing to the present practice. The late additional regulation of ex. tending the classing to all the persons examined, with the exception of eight or ten, who are placed alphabetically, should, I think, be adhered to; but so adhered to, as to interfere as little as possible with the effect intended to be produced by the classing, which is more properly called the distribution of honcurs. The reason, for which the exception was admitted, induces me to wish for its being retained ; namely, that no one among many, who are nearly equal, should suffer the marked disgrace of being the last.

· The Students, having got through their Mathematical ordeal, will, of course, look forward to that, which they are to undergo immediately before their degree, and which, according to my proposal, will be confined to the subjects of Metaphysics, morality, and Riv. JULY, 1799.



Natural Religion. The diligent application of a year, or a year and a quarter, to these studies, especially at the maturity of age, which the Students will have then attained, will enable them to make a very respectable proficiency:?

The author's plan, however, is liable to objections. In mathe. matical science, where the truth or falschood of propositions is soon ascertainable, an examination is not attended with great difficulty, since the degrees of proficiency may be determined with very considerable accuracy. Morality is indeed a science, but it is a science of vast extent, variety, and complication ; not to be learnt from books only, but from observation on real life. To the comprehension of such a science, the young student must be very inadequate. If there be truth in his reasoning, it is rather truth considered as a just and logical deduction from certain principles, thau truth real, practical, and absolute. In fine, there is danger lost, if the student be carly instructed in morality as a science, he should too securely and confidently rest in his own conclusions; and lest, deeming moral truth not less certain and ascertainable than mathematical, he should dog. matize and philosophize without due regard to fact and experience.

The pamphlet, however, well deserves consideration. Art. 44.

Two Historic Dissertations. I. On the Causes of the Ministerial Secession, A. D. 1717. 11. On the Treaty of Hanover, concluded A. D. 1725; With some Prefatory Remarks, in Reply to the Animadversions of the Rev. William Coxe, in his Memoirs of Sir Robert Walpole. By William Bel. sham. 8vo. pp. 123. 35. Robinsons. 1798.

In the introduction to these dissertations, Mr. Belsham defends himself from the charges of misrepresentation brought against him by Mr. Coxe. They turn on matters of comparatively little importance, and Mr. B. appears to succeed in repelling most of them. The account of the secession of Townshend and Walpole affords a striking instance of the little motives which may occasion great political changes. The treaty of Hanover, the objects of which have been so much misunderstood, is shewn to have been formed for the purpose of acquiring territory in Germany, in direct opposition to the general interests of the nation.

The work concludes with some severe strictures on the conduct of the present ministry, as the “ use of application.”

This is a spirited and well-written vindication of the author's foriner historical works; and it contains some valuable truths, which, however unsuited to the temper of the present times, will obtain currency with posterity. Art. 45. The Gentleman's and Farmer's Assistant; containing, first,

Tables for finding the Content of any Piece of Land, from Di. mensions taken in Yards. Second, Tables, shewing the Width required for an Acre, in any square Piece of Land, from one to 500 Yards in Length. Third, Tables shewing the Number of Loads that will manure an Acre of Land, by knowing the Distance of the Heaps. Fourth, A Table for measuring Thatcher's



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