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The Directors of the Edinburgh funds to the amount of £.12,000, by Academy having at length completed shares of £.50 each, to bear interest She plan upon which they think it payable from a fee to be levied from
This proposal was so id conducted ma vie submitted to the favourably received, that, in the
their labours in a “ Statement," were subscribed. The negociations hich cannot fail to prove highly sa which followed with the Town Counfactory, from the full and unre cil, and with the particulars of which ved communication which it makes the public are already sufficiently every point necessary to enable acquainted, suspended for some time
public to form a correct judg- the execution of this plan; but, in jent of the proposed system of edu. May 1823, a General Meeting of
ion, and, in general, of the advan- Subscribers was held, at which it ges likely to result from the new was resolved to carry their original
blishment. Of the leading fea- design into effect, and, at the same es of the plan developed in this time, to apply to the King for a tatement,” it is our present pur- Charter, to incorporate the share
to give some account; adding holders, under the name of the a observations as have suggested "Edinburgh Academy." This Charmselves to our minds in the ter, which is now in the regular course somewhat hasty perusal. of official progress, provides, that the The present High School, as is Subscribers shall elect fifteen Direc
known, was built in the year tors from their own body, in whom 8, at which time the joint po- the whole management of the Acaation of Edinburgh and Leith demy shall be vested, and of whom unted to about 80,000 ; while three shall go out by rotation ; that New Town, which now covers no person shall have inore than one ly as much space as the Old vote in his own right; that no perin and southern suburbs did at son shall be entitled to receive inte
period, was scarcely in exis rest on a larger share in the estabee. In the last census, the popu- lishment than the capital sum of Aon was estimated at 140,000. If, £.100; and that no surplus revenue refore, the present High School shall be employed in buying, up
was tisfactory guarantees against monocted, it is evident that the case poly, and are calculated to interest a ist be entirely altered, now that la-re number of persons in the sucth the extent and population of cess of the establishment.
city have been nearly doubled. The Academy is to be conducted, Icordingly, an opinion has long pre- generally, on the plan of the High iled, that the numbers attending School, with some additions and moat seminary are too great for success difications, liable to such subsequent
tuition, and that another public alterations and improvements as time hool was imperiously called for, in and experience may suggest. As in der to remedy this evil, as well as the High School, therefore, the Aca
accommodate those parents, demy is to have a Rector, and four those children the High School, Under-Masters. The course is pretom its great distance, has become sumed to occupy six years, four of Imost inaccessible, without serious which are to be passed under one inconvenience, as well as risk of in- Master, who prepares his pupils for ury to their health.”
entering the Rector's Class, where Impressed with the force of these they are to continue two years. The considerations, a number of gentle- alterations on the present system of men, in the month of June 1822, instruction in the High School, which brought forward a scheme for estab- the Directors propose to introduce, lishing another great public school are as follow: 1. A more extended in the New Town, and for raising instruction in Greek, by all the Mas
of a public whipper.
ment we would employ. The rigorknew an instance in which the whip ous discipline established in the Briimproved the judgment or the me- tish Navy is well known ; yet there mory : we have known many in are several instances in which crews which it impaired both. But it will of 300 and 500 men have, for years, make an idle boy apply. Will it ?. been managed, not only with full, We should be glad to hear of an in- but absolute authority, without ever stance. It may certainly make him having recourse to the boatswain's seem to apply, and stare at his book,
Is it more difficult to govern as if he were performing one of Dar 110 or 140 boys, most of them of win's experiments, but he will con- good families, and trained, from their tinue as ignorant and immoveable as tenderest years, to habits of correctever. Love, not Fear, is the instru- ness and propriety? We think not.
Stanjas on a Lady. SAE was a thing of morn—with the soft And still the maiden pined, more wan calm
and weak, Of Summer evening in her pensive Till her declining loveliness each day
Paled like the second bow ; yet would Her smile came o'er the gazer's heart like
she speak balm,
The words of hope, e'en while she past To soothe away all sorrow save despair ;
away Her radiant brow scurce wore a trace of Amidst the closing clouds, and faded care,
ray by ray! A sunny lake, where imaged you might trace,
She died i' the bud of being, in the Of Hope and Menory all that's bright
The time of Aow'rs, and songs, and Where no rude breath of Passion came
balmy air ; to chase,
'Mid opening blossoms she was with'ring, Like winds from Summer wave, its But thus 'twas ever with the good and heaven from that sweet face.
The lov’d of Heaven: ere yet the hand of As one who looks on landscapes beautiful
Care Will feel their spirit all his soul per Upon the snowy brow hath set his seal, vade;
Or Time's hoar frost come down to E'en as the heart grows stiller by the
blanch the hair, lull
They fade away, and 'scape what others Of falling waters, when the winds are
The pangs that pass not by-the So he who gaz'd upon this heavenly
wounds that never heal! maid Imbibed a sweetness never felt before: They laid her in the robes that wrap the Oh! when with her through Autumn
dead ; fields I've stray'd,
So beautiful in rest ye scarce might A brighter hue the ling‘ring wild
deem, flowers wore,
From form so fair, the gentle spirit fled, And sweeter was the song the small But only lapp'd in some Elysian bird warbled o'er !
And still the glory of a vanish'd beam, Then came Consumption, with her languid The ling'ring halo of a parted ray, moods,
Shed o'er her lonely sleep its latest Her soothing whispers, and her dreams
gleam, that seek
Like evening's rose-light, when the To nurse themselves in silent solitudes ;
Summer day She came, with hectic glow and wasted Hath fled o'er sea and shore, and faded cheek,
QUERIES ON TAXATION. 1. WHETHER a tax on commodi- author ; because it lessens the efties is not equivalent to a tax on land? fectual demand for their services.
By taxing a commodity, you ei The effectual demand for intellecther lower the price of the material, tual industry, like the effectual de or you raise the price of the manu. mand for bodily industry, must be facture. By lowering the price of proportioned to the wealth of the emthe material, you lower the value of ployers. the land that produces it ; and by When the price of commodities is raising the price of the manufacture, lowered, it will be just that the inyou lower the real or relative value comes of the public functionary and of land. It is evident, that the rela- of the public creditor should be protive value of manufactures and of portionally reduced. This will reland must be inversely proportional duce the price of commodities still to each other, and that whatever more, by lessening the effectual deraises either of them, must propor- mand for them. The relative wealth tionally sink the other.
of the landlords will not be lessened By taxing a great many commodi- by the land-tax, if all other incomes ties, you either lower the price of a are proportionally reduced * great many materials, or raise the III. Whether a tax on income is price of a great many manufactures. not equivalent to a tax on commodiThe first effect must lower the price ties? And, if a tax on land is equiof land, or its value relatively to valent to a tax on income, does it not money ; and the second must lower follow, that a tax on land is equivathe real value of land, or its value lent to a tax on commodities? when compared with commodities. IV. If a tax on commodities and
II. Whether a tax on land is not a tax on land are equivalent to one equivalent to a tax on income? another, would it not be desirable to
By lessening the wealth of the tax the land rather than the goods, landlord, it lessens the demand for as you thereby simplify the practice, commodities ; and by lessening the and lessen the expense of taxation? demand, it lowers the price. If this proposal be just in principle,
By lessening the demand and low nothing can be easier than the exeering the price of commodities, it cution. Let 20 per cent. be taken lessens the demand and lowers the off all the indirect taxes, and let a price of labour; and thus operates as sum, equal to one-fifth of the revean indirect tax on the income of the nue obtained by these taxes, be lelabourer.
vied directly on the land, and let the By lowering the price of commo incomes of public creditors and pubdities, it lowers the profits of capital ; lic functionaries be reduced, as soon and thus operates as an indirect tax as the price of commodities has deon the income of the capitalist. cidedly fallen. If ine income of land
Now, whatever lessens the incomes holders should fall in a greater deof the landholder and of the capita- gree than the prices of commodilist, must also lessen the incomes of ties t, the tax must be unequal, and the physician, the lawyer, and the unjust in its operation, and it will
* If incomes were proportionally reduced, and the supply of commodities not diminished, no real loss would be sustained by any person. But the truth is, that the supply of commodities is diminished by the increased consumption of the Government. If Government consumes more, private persons must consume less, unless the supply be increased. Increased supply is the effect, but not the immediate effect, of increased consumption.
† Perhaps the demand for commodities may increase when the tax is lessened, and the fall of prices be thereby diminished. Should this be the effect, the revenue will be increased ; and the excess may be either applied to the payment of the National Debt, or indirectly repaid to the landlords, by lessening the tax of the subsequent year. In this way, and in many other ways, temporary inequalities will gradually rectify themselves.
be necessary either to abandon or to sition from peace to war, or froin modify the measure. If the prices war to peace, must change the relaof commodities be lowered in the tive value of incomes t. This is one same degree that the incomes of land of the necessary effects of a military holders are reduced, the opposite expenditure, in whatever way the conclusion will follow, and a vari revenue may be levied. We cannot able land-tax may be substituted in put an end to the secondary evil, the place of all other taxes whatso- but by removing that great moral
evil which produces it. I am not sure that a variable land. I have put this paper into the tax should be paid wholly by the form of Queries, because I am not landlord ; I rather think that it certain that my ideas are true ; and ought to be divided between the I wish rather to propose the queslandlord and the farmer, in such tion than to answer it. proportions as may appear most rea A variable tax on land, substitusonable to the parties. At the be- ted in the place of all other taxes, ginning of a war, the farmers will would be much simpler and much lose by the increase of the land-tax, more easily intelligible, than any and will gain by the increased de- other mode of providing for the exmand for land produce *. At the be- penditure of the State. The finan. ginning of a peace, the tax will be cial operations of the Government lessened, and prices will fall. The would be much better understood by relative wealth of the landlords will the people,- the progress of taxation be diminished at the beginning of a and its effects would be more clearly war, and will be increased at the be- seen,--and the prodigality of Goginning of a peace; and a powerful vernment would be more effectually principle of pacification will be in- checked. “ In vain is the net spread troduced into the world. The tran- in the sight of the bird.” M.
Greece. LAND of the mighty dead ! whose fame No more awake thy Minstrel's strains ; Hath fill'd the earth with thy great name, They sound not midst a nation's chains ; Around thy region lingers yet
And lorn, upon the willow hung, 'The twilight of a sun that's set !
Thy harp is silent and unstrung!
Land of bright forms! that sleep beneath, Reflected from a glorious day,
But still, in living marble, breathe ; A long bright Summer past away!
Whate'er our fancy dreams of fair,
Is yet more sweetly pictur'd there. Land of the laurel ! faded now
Shaped by the wonder-working hand, Upon thy pale, dejected brow,
The gaze of many a distant land ; Another wreath is wove for thee,
Things of iinmortal beauty beam, E'en of the mournful cypress-tree, The mighty mind's embodied dream ! Which waves in solitary gloom Above the dim and mould'ring tomb,
Land of lost shrines, departing domes, Where the high heart, that beats no more,
Of sepulchres, and silent homnes ! Lies cold upon the silent shore !
The spirit of the past pervades
Thy shores, thy mountains, and thy Land of the lyre ! all silent long,
shades; Thine is the Bard's immortal song, And kindling in thy hearts again, Whose voice hath peal'd o'er earth and Hath caus'd the Crescent's light to wane ;
Soon may it fade o'er field and flood, The music of Eternity !
And as it rose, so set in blood ! J. M.
* Perhaps the farmer ought to pay the whole of what is added to the land tax, at the beginning of a war. Qui habet emolumentum, habcut damnum.
+ It would perhaps be desirable that rents should be re-adjusted at the beginning and the end of every war. This might be accomplished by the agreement of the parties, not by the operation of a general law.