A tranflation of the travels of the Marquis de Chaftellux, by an Englishman,' hath appeared; and if we may judge by a glance of the eye, over the great number of notes that are added, the work hath received much improvement by the translator: but of this we fhall know more, when we have perused the whole of this North American Journal.

II. Nouvelles Vues fur l'Adminiftration des Finances: i. e. New Confiderations on the Adminiftration of the Finances, and on Jeffening the Weight of Taxation. By M. Hocquart de Coubron. 8vo. Printed at the Hague, 1785. Sold by Payne, &c. London.

The Author of thefe confiderations propofes, in lieu of all cuftoms, duties, &c. at prefent laid on merchandice, and goods of all forts, a general tax on the retail of every article of convenience and luxury, of one tenth of the price of the goods. He excludes, as improper objects of taxation, every article neceflary for the support of life; and fuch as are the produce of agriculture or industry. He would have the retailer to be the collector of this tax, and to be accountable for it to government, at ftated times, yearly or half yearly. M. de Coubron eftimates the annual produce of this tax at 800 millions of livres, making the whole return of the retail traders in France to be 8c00 millions. Although he fhews the juftnefs of this calculation, and the propriety of the plan, yet it is fubject to fo many objections, and is in itfelf fo vague, that great difficulties muft neceffarily occur in the execution of it, allowing it to be even more productive than the Author fuppofes it. The first difficulty would be to determine what are the conveniences and luxuries of life, and what are the neceffaries. M. de Coubron would tax only conveniences and luxuries, but not the produce of agriculture and induftry; but how can they be feparated? are not the luxuries of life, or the greatest part of them, either the produce of rural or mechanic induftry? Wine, and filk, two of the moft confiderable articles of luxury in France, are the produce of both these kinds of induftry: but there would be no end of examples. The great and general objection to the tax here recommended, is, that it is a tax only on the luxuries of life, and not on the neceffaries; for when iuxuries and conveniences are taxed, the people may take it into their heads not to indulge themselves in thefe luxuries; and, confequently, the produce of the tax will be uncertain, and perhaps confiderably deficient; on the contrary, the neceffaries of life are fure, and certain in their confumption, and for that reafon will always afford a certain produce, independent on the whim or inclination of the consumer.

Befide this new scheme of taxation our Author has added fome obfervations on the gabels, on the balance of commerce, on A a 2 loins,

loans, on intereft, and other political and commercial subjects of which M. Necker has amply treated: M. de Coubron, however, does not appear fo thoroughly acquainted with the fubject as M. Necker, on whofe writings he paffes fome ftrictures. There are however several things in this performance which are curious and well worth the confideration of ftatefmen and financiers, especially what the writer offers on the intereft of money, and the proportion which it ought to bear to the value of landed property.

MONTHLY

CATALOGUE,

For APRIL, 1787.

COMMERCIAL TREATY with FRANCE.

Art. 11. Danger at our Doors. An Address to the Freemen of London, and of every corporate Town in the Kingdom, on the unconstitutional and injurious Tendency of the Fifth Article of the Commercial Treaty. By a Liveryman of London. 8vo. French.

T'

IS.

HIS liveryman of London compares the prefent treaty with that formed at Utrecht, in order to prove that in the Utrecht treaty there was a faving claufe for the protection of corporation rights, which are now thrown open to French traders, though fhut against our own countrymen. If we reply, that the fame privileges that are granted to Frenchmen here, are allowed to Englishmen in France; he rejoins, but let us remember, that an Englishman would ftarve in France, upon what would feaft a Frenchman in England.' If there be any thing beyond a vulgar jeft in this affertion, it includes a reproach on our countrymen that unfits them for any commendable exertions, or competition whatever: for if Frenchmen and Scotfmen furpafs us in industry and frugality, the more of each that pour in upon us the better, whatever becomes of those whom they fupplant by thefe laudable qualities.

But our livery man goes on: Is fuch a confideration fit for an Englishman? Where fhould an Englishman fo properly procure fubfiftence, as in his native country? Were the multitude of aliens who now fwarm through this kingdom to depart, no Englishman need vifit a foreign clime for maintenance. Their prefent numbers may convince us how much they covet the participation of our trade, and what we are to expect when the communication is laid open, and Frenchmen are privileged to elbow us out of our feats of bufinefs, and laugh at us for our folly.' If, however, our domeftic trade be of that confequence that is reprefented by intelligent writers, the more foreigners we can naturalize among us, the more our home confumption will be enlarged; and while we increase in population, can it be an object of confideration where the individuals were born? What would this liveryman fay, if he were reproached with being of Dutch or Danish extraction? But the argument is too ridiculous to combat.

As to the privileges of corporations, they appear to be referved as plainly as words can exprefs. For though the fifth article of this commercial treaty, granting a mutual freedom of trade in each country, be materially the fame as it was in the treaty of Utrecht; and though the following words in the latter treaty are left out in the one now concluded, namely, on this condition, however that they fhall not fell the fame by retail in hops, or any where elfe;' this omiffion, the ground of his apprehenfions, is fupplied by words more conclufive: Neither are they to be burthened with any impofitions or duties on account of the faid freedom of trade, or for any other cause whatfoever, except thofe which are to be paid for their fhips and merchandizes conformably to the regulations of the prefent treaty, or those to which the fubjects of the two contracting parties shall themselves be liable' Confequently, a Frenchman can no more open a retail shop in Cheapfide, than an Englishman who is not a member of the corporation of London.

IRELAND.

Art. 12. The prefent State of the Church of Ireland: containing a Defcription of its precarious Situation; and the confequent Danger to the Public. Recommended to the serious Confideration of the Friends of the Proteftant Intereft. To which are fubjoined fome Reflections on the Impracticability of a proper Commutation for Tithes; and a general Account of the Origin and Progrefs of the Infurrections in Munster. By Richard Lord Bishop of Cloyne. Reprinted from the Dublin Edition. 8vo. 25. Cadell. 1787. The occafion and objects of this reprefentation, are thus explained in the Preface:

My refidence during five months in the centre of thofe tumults, which have been fo difgraceful and injurious to one province in Ireland, and an extenfive correfpondence with the clergy, afforded me opportunities of knowing facts. It was my official duty to collect, and to communicate them for fuch a proceeding alone could fpread the neceflary alarm to the inhabitants of the more diftant parts of the kingdom, and even of the capital; who were taught to think those difturbances of little moment. There was likewife as great a neceffity to take measures for vindicating the character of the national clergy, and afferting their legal and conftitutional rights, as for fecuring their perfons from further violence. A ftate of the church, laid before the public, without referve of any kind, appeared to me the only fure method of removing prejudices; of defeating malevolence; of fruftrating schemes for undermining the conftitution; and clearing away fuch obftructions, as the union of perfons, actuated by thofe different motives, might create, to the good intentions of his Grace the Lord Lieutenant.

The Bishop enters into a very fenfible and candid inquiry concerning our ecclefiaftical conftitution, which, he contends, is perfectly fuitable to the liberality of our political fyftem of government: and further shews, that, on a review of the feveral countries in Europe, one cannot fail to obferve, that almost every legislature pas adopted an ecclefiaftical polity, conformable to the genius of the civil Conftitution.' At the fame time that he urges the neceffity of fup

porting this polity, he confiders the Roman Catholics, and other Diffenters, as intitled to a full toleration and freedom of religion. But the Catholics are all zealous in making profelytes; and the Prefbyterians of Ireland are Independents in a civil view, whofe principles do not, like thofe of the Roman Catholics, tend to fet up, but merely to pull down an ecclefiaftical establishment.' Hence refults this conclufion, that of the three perfuafions, the members of the established church alone can be cordial friends to the intire conftitution of this realm, with perfect confiliency of principle.'

From this view of the general principles of the two great bodies of Diflenters, it is evident, that though they may acquiefce for a time, in establishments which they diflike, fiom love of quiet; yet whenever a fafe opportunity fhall offer, to give free fcope, thofe principles will operate. The weight of the national church ought therefore to be preferved, in the balance of the State; which balance must be as effectually deftroyed, by whatever weakens the ecclefiaftical establishment, as by a pofitive addition of ftrength to either of the Diffenting communions. That this is the immediate tendency, if not the premeditated defign, not only of the riotous proceedings in Munster, but of the principles diffeminated by fome of the public prints, fhall be clearly proved in the following pages.'

This leads the Author to a full inquiry into the nature of tithes as a ftated provifion for the national clergy, in oppofition to the friends to innovation who aim at a reduction of their incomes. The right of the clergy to tithes has indeed been fufficiently agitated; and could we enter again into fo well known a fubject, it would appear that it has never been argued in a more difpaffionate manner, nor the difficulty of fubflituting a fatisfactory equivalent for them been fo fully stated, as in the prefent performance. But fill nothing that has been faid in behalf of tithes, can obviate an appearance of bearing hard upon industry. If any thing could, it would perhaps be the argument that they are a provifion adapted to the variations of fertility, riting and falling according to the flate of crops, and the ability of the farmer; and that if they were relinquished, it would not operate to the eafe of the farmer, but for the emolument of his landlord.

But, however cogent the objections against tithes may be, the clergy of Ireland do not appear to be an enviable class of men with refpect to this mode of maintenance, whatever may be faid of their brethren in more favourable fituations: as will be evident from a comparison between the two churches of England and Ireland.

That of England is completely fettled. That of Ireland is fcarce half advanced to a fettlement.-The country in England is divided into parithes fo fmall, that every diftrict is accommodated with a church, and house for a refident minifter. The country in Ireland is divided into pariflies and unions fo exter five, that it is phyfically impoffible for the clergyman to perform his duty properly; and few of thofe parishes are furnished with glebes, and itill fewer wi! houfes, a defect which an impoverished clergy can never fupply. -The higher ranks of the clergy in England are fupported by the lands belonging to ancient Chapters, or other religious establifhments. The ecclefiaftical dignities in Ireland depend on tithes.-

In

In England, the legal rights of the clergy, including tithe of those articles which conftitute the food of the poorest clafs, are not withheld by mobs, by affociations against law, by arbitrary refolutions of one Houfe of Parliament: In many parts of Ireland, particular kinds of tithes are already given up by the clergy to the violence of the populace, to illegal combinations, to a want of confidence in the oaths of jurymen, and to the dread of difpleafing the House of Commons. In many parts of Ulfter, potatoes, the food of the poor, are totally exempted (as above) from paying tithes; and flax, the material of their industry, is fubject (very wifely and equitably to be fure!) to the payment of fixpence only, let the quantity be great or fmall. The landed gentlemen grudge not to the clergy the entire privilege of contributing to the relief, or employment of the poor. But ftill they do not forget entirely, that the clergy could fpare fomewhat even to them; for with the fame diftributive juftice they fixed a rate (which they are pleafed to ftyle a modus) of 6d. for any quantity of hay, great or fmall: by this happy expedient completing that admirable plan for the depopulation of the kingdom, begun fo hopefully by their reprefentatives in the vote on Agistment.-In England, tithe in kind is given without murmuring, for in England, property is confidered as a thing facred; and the landed gentleman does not look with indifference on forcible invafions of it, though he allows his tenant a comfortable maintenance. In Ireland the clergyman is reviled, even in the great councils of the nation, as an extortioner, for afking half the value of his tithe; and reprefented as an oppreffor of the poor, becaufe he does not contribute more than half his tenth, to help the cottager to pay an exorbitant rent for the other nine parts; no credit being allowed to him, for giving up his tithe of all the grass-lands, and feveral other articles, from love of peace, not from ignorance of the legality of the demand.-The afcendency of the cftablished church, and the Proteftant intereft, is fecure in England. Though there are Diffenters of many various denominations, yet their united number is trifling, compared to that of the members of the established church; and they are almoft all Proteftants. In Ireland, the Proteftants are not one-fourth of the people; the members of the establishment, little more than an eighth. The landed gentleman in England has no reason to apprehend the growth of Popery; nor, fhould it prevail, has he the fame motives to dread it, as the landed gentleman in this kingdom.'

To thefe circumitances is to be added the very great obftacle to an intercourse between the clergy and the people, by the difference of their language; while a Catholic prieft is always at hand who is mafter of the Irish language.

The Bishop gives a circumftantial detail of the fafferings of the clergy under the outrageous combinations that have of late fet all law and government at defiance: but the news-papers have fo plentifully informed us of their exceffes, that our Readers need only affift their recollections with the above recited general Itate of ecclefiaftical affairs, to conceive the arduous task of clerical incumbents to fulfil their obligations in fuch irkfome circumstances.

The principal obstructions which the national clergy of Ireland have to overcome, in order to a due difcharge of their duty, are re