his personal expenditure; 2. because the participation of the prince in the public burdens, affords an encouraging example to his subjects, and serves to check the claim of exemption in any other class of society. In those states where the sovereignty is vested in a numerous body, the distinction between that which belongs to the members of the sovereign body, in their public and in their private capacity, is yet more evident. The members of a council who share in the sovereignty, or of the sovereign senate itself, can be as little entitled to exemption from taxes as the members of a sovereign assembly of the nation in a democracy; and the right of a prince to freedom from taxes on that portion of his income which is devoted to his private gratification, is no better founded. If the state would reward an individual for public services by exempting him from taxes, this can reasonably be done only by a personal exemption for his lifetime. To declare his estates free from taxes, is to make him a donation of a sum equal to the tax from which his estates are exempted. But to make this exemption perpetual, would be to make a grant of an indefinite value, and must be regarded as an instance of blind extravagance. In general, this species of reward is ne of the most objectionable; for the reward of public services should be drawn from the public revenue, to which all classes contribute in equal proportion. But the remission of a certain kind of taxes usually imposes new burdens on some particular class of subjects. Another objection to this kind of reward is, that it makes exemption from taxes appear an honor, when it is for the interest of the state that a citizen should consider himself the more important the more he contributes to the support of the public burdens. Nearly the same reasons, in particular the last, may be urged against the use of this exemption as a means of paying the salaries of public officers. The privilege too often operates unequally in the case of different officers, one deriving from it a much greater advantage than another. Taxes paid in money are incompatible with no rank in society and no kind of occupation. Other public burdens, personal service, maintenance of soldiers, &c., may, indeed, be inconsistent with one or the other. On that account, it would be better that such burdens should be borne by individuals who are paid at a fixed rate for undertaking them. That the poor pay no taxes, is the natural conse

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quence of a good system of taxation, which charges only the net income. It follows, from what has been said, that a personal right to exemption from taxes cannot be properly granted, and should be abolished where it exists; sufficient indemnification being provided for those who suffer by the measure. These exemptions had their origin in a time of limited views. As to the exemption from taxes of particular kinds of property, the most remarkable is that which is granted to certain landed estates. This privilege is usually justified by the following reasons: 1. that one estate has undertaken to pay the tax of another. In this way the nobility have often endeavored to defend the exemption of their estates, by pretending that their ancestors had ceded part of their lands to the peasants, on condition that the latter, in addition to some labor on the lord's estate, should pay the taxes of the same, from the produce of their farms. Such a contract might have been legally made, and might stand good, if it had been concluded for a fixed proportion of taxes, and the agreement could be clearly proved; but no compact can be acknowledged as binding, by which one side undertakes to relieve the other from the burden of all future taxes, since no one can know what their amount may become, and whether the land granted would be a proper equivalent; for, in every contract, the nature of the obligation should be definite. But in addition to the fact, that such contracts are mere fictions, the state should allow them no validity, because they give to taxes the appearance of an ignominious burden-an idea which no government should favor. 2. Governments have sometimes allowed individuals, and even whole nations, to redeem themselves from a certain tax, for a gross sum; as, for instance, in England, in the case of the land tax. Such contracts must be kept; but no individual, still less a whole class, or nation, can purchase an entire exemption from taxes, because the amount of future taxes cannot be estimated, and, consequently, their value cannot be settled. This would be to sell the very means of the state's existence. To sell an improper tax, in order to establish a better, as was done with the land tax in England, may be advisable, and certain objects may thus, for a time, be exempted from taxes; but this is no reason for releasing the income which they afford, for all future times, from taxes. 3. Finally, the privilege of exemption never can be

considered as absolutely irrevocable, but is subject to be judged on the general principle of utility, like all other positive laws and institutions; and if found inapplicable, injurious, and oppressive to other classes of citizens, such laws must be amended or abolished. And as the state ought never to persist in old errors at the expense of its citizens, so, on the other hand, those who are to lose the privilege of exemption from taxes should be indemnified for it according to equitable principles. TAY, a river of Scotland, which rises in the west part of Perthshire, passes through Loch Tay, and runs into the German sea, forming a large bay at its mouth, called the Frith of Tay. It is navigable for vessels of five hundred tons to Newburgh, in Fife, and for vessels of considerable size as far as Perth. The salmon fishery on the Tay is extensive. TAYLOR, John, usually called the water poet, from his being a waterman, was born in Gloucester, about 1580. He was taken young to London, and apprenticed to a waterman. He was at the taking of Cadiz, under the earl of Essex, in 1596, and afterwards visited Germany and Scotland. At home he was many years collector for the lieutenant of the Tower of London, of his fees of the wines from all the ships which brought them up the Thames. When the civil wars broke out, he retired to Oxford, where he kept a common victualling house, and wrote pasquinades upon the Roundheads. He afterwards kept a public house at Westminster. He died in 1654, aged seventyfour. His works are published under the title of "All the Works of John Taylor, the Water Poet, being Sixty and Three in Nunber, collected into One Volume by the Author, with sundry new Additions, corrected, revised, and newly imprinted" (1630, folio). These pieces are not destitute of natural humor, and of the jingling wit which prevailed so much during the reign of James I.

TAYLOR, Jeremy, an eminent divine and prelate of the Irish church, was born in the year 1613, at Cambridge, where his father was a barber. He was educated at Perse's free school in his native place, and entered, in 1626, a sizar in Caius college, where he continued until he had graduated master of arts. Entering into orders, he occasionally lectured for a friend at St. Paul's cathedral, where he attracted the attention of archbishop Laud, who procured him a fellowship of All Souls college, Oxford, and, in 1640, obtained for him the rectory of Uppingham.

In 1642, he was created doctor of divinity at Oxford, at which time he was chaplain in ordinary to Charles I, whom he attended in some of his campaigns, and aided by several writings in defence of the church of England. After the parliament proved victorious, his living being sequestrated, he retired into Wales, where he was kindly received by the earl of Carbery, under whose protection he was allowed to exercise his ministry, and keep a school. In this obscure situation he wrote those copious and fervent discourses, whose fertility of composition, eloquence of expression, and comprehensiveness of thought, have rendered him one of the first writers in the English language. The death of three sons within a short period, rendered a change of place necessary for the restoration of his tranquillity, and he removed to London, and officiated, not without danger, to private congregations of royalists. At length he accepted an invitation from lord Conway to reside at his seat in Ireland, where he remained until the restoration, when he was elevated to the Irish see of Down and Connor, with the administration of that of Dromore. He was also made a privy counsellor for Ireland, and chosen vice-chancellor of the university of Dublin. He conducted himself, on his advancement, with all the attention to his duties, public and private, which had ever distinguished him in humble situations. Piety, humility and charity were his leading characteristics; and, on his death, at Lisburne, Aug. 13, 1667, he left but very moderate fortunes to his three daughters. Taylor possessed the advantages of a comely person and a melodious voice, which were further set off by the most urbane manners and agreeable conversation. His works have been printed in four, and also in six volumes folio, a great part of which consists in sermons and devotional pieces. There are likewise several treatises, one of the most remarkable of which is entitled, A Discourse of the Liberty of Prophesying (Preaching), (4to., 1647), which pleads eloquently and strenuously for liberty of conscience. Of the other writings of this prelate, the most generally known are his Golden Grove, or Manual of daily Prayers; his treatises on Holy Living and Dying; and his Ductor Dubitantium, or Rule of Conscience. Of these the two former are peculiarly admired for fervor of devotional feeling, beauty of imagery, and illustrative and copious impressiveness of eloquence. A new edition of his works,

with a life, by the late bishop Heber, was published in 1822 (15 volumes).

TAYLOR, John, LL. D., a distinguished scholar and critic, the son of a barber of Shrewsbury, received the rudiments of education at the grammar-school of his native town, and was entered of St. John's college, Cambridge, of which he became a fellow in 1730. In 1732, he was appointed librarian of the university, which office he soon after quitted for that of registrar. He published an edition of Lysias in 1739, and in 1742 became a member of doctors' commons. Two years afterwards he was made chancellor of Lincoln; and in 1751, entering into orders, was presented to the living of Lawford, in Essex. He published, in 1755, Elements of Civil Law (4to., reprinted in 1769). He died in 1766, after having just completed an edition of Demosthenes, in two vols., 8vo. Besides the works already mentioned, he was author of an Explanation of the Marmor Sandvicense, and an edition of Two Orations of Demosthenes and Lycurgus.

TAYLOR, Thomas, well known by the title of the Platonist, was born in London, of obscure parents, in 1758, and, at the age of nine years, was placed at St. Paul's school, it being intended to educate him as a dissenting minister. Disgusted, however, with the manner in which the dead languages are taught, he prevailed on his father to relinquish this plan. He was then only twelve years old; yet he became deeply enamored of a Miss Morton, who afterwards gave him her hand. While at home, Ward's Young Mathematician's Guide inspired him with a love of mathematics, and, though his father was adverse to the study, the youth soon contrived to become a proficient in his favorite science. This he accomplished by sacrificing to it a part of the hours of rest; and that he might procure a light without being discovered, he concealed a tinderbox under his pillow. When he was fifteen, he was placed under an uncle, at Sheerness, who was an officer of the dock-yard-a situation irksome in its nature, and rendered more so by the tyranny of his uncle. After enduring it for three years, he became pupil to a dissenting preacher, with the view of entering into the church. At this period he also renewed his acquaintance with Miss Morton, to whom he was secretly married. Their secret was, however, betrayed, and they were thrown upon the world, with scarcely sufficient resources to prevent them from starving. At length Mr. Tay

lor obtained employment as usher to a school at Paddington, which, as it kept him absent from his wife, he exchanged for that of a clerk in a banking-house, in the city. Still his pecuniary means were so limited, that in the course of the day he could not obtain a proper quantity of food, and he often fell senseless on the floor when he reached his home. At length, his circumstances were somewhat amended. His studies were still continued with unabated ardor, and, as the banking-house absorbed the whole of his days, he was obliged to devote to them several hours of the night. Having made himself master of the works of Aristotle, he passed on to those of Plato, and the commentators on Plato's philosophical writings. After he had been nearly six years in the banking-house, the failure of his health, and the nature of his occupation, determined him to procure some more eligible mode of living. An attempt to construct a perpetual lamp made him advantageously known to several eminent persons, who enabled him to emancipate himself from the drudgery of the bankinghouse. The munificence of a private individual, Mr. William Meredith, now put it in his power to publish a translation of the works of Plato, and the Platonic commentators. Mr. Taylor also labored for the booksellers; but the remuneration which he received from them was inadequate to his toil. For his translation of Pausanias he was paid only sixty pounds! If we contemplate the numerous obstacles which have opposed his progress, it is impossible not to admire the steady perseverance with which he has pursued his course; and it is little to the credit of England, that a man of such powers of mind, and such extensive learning, should so long have been left to struggle through the world with no other patronage than that of a few private individuals. Among his translations from the Greek are Plotinus on the Beautiful (12mo.); Proclus on Euclid, and Elements of Theology; Five Books of Plotinus; Pausanias's scription of Greece, with Notes (3 vols., 8vo., 1794); Aristotle's Metaphysics, with Notes; the Dissertations of Maximus Tyrius (2 vols., 12mo.); the Works of Plato (5 vols., 4to., 1804); the Works of Aristotle, with Elucidations from the best Greek Commentators (9 vols., 4to.); the Six Books of Proclus on the Theology of Plato, to which a Seventh Book is added by the translator; Jamblichus's Life of Pythagoras, or Pythagoric Life. accompanied by Fragments

De

of the Ethical Writings of certain Pythagoreans, and a new Collection of Pythagoric Sentences; the Commentaries of Proclus on the Timæus; Jamblichus on the Mysteries, &c. (8vo.). Among his original works are a Dissertation on the Eleusinian and Bacchic Mysteries; a Complete Collection of all the existing Chaldæan Oracles; the Elements of the true Arithmetic of Infinites; Miscellanies in Prose and Verse, with a great number of treatises accompanying his translations, and of articles in the Classical Journal.

TAYLOR, Jane; an amiable and accomplished female writer, born Sept. 23, 1783, in London. Her father was a highly respectable artist. While quite young, she gave evident indications of poetic talent. Mr. Taylor became, in 1792, pastor of a dissenting congregation at Colchester, whither he carried his daughters, and taught them his own art of engraving. In the intervals between these pursuits, Miss Taylor committed the effusions of her genius to writing, and contributed to the Minor's Pocket Book, a small publication, in which her first work, the Beggar Boy, appeared in 1804. From this period until 1813,she continued to publish occasionally miscellaneous pieces in verse, of which the principal are Original Poems for Infant Minds (in two volumes); Rhymes for the Nursery (in one); and some verses in the Associate Minstrels. A prose composition of higher pretension, which appeared in 1815, under the name of Display, met with much success. Her last and principal work consists of Essays in Rhyme on Morals and Manners, didactic poems, written with much elegance and feeling. This amiable and intellectual female died of a pulmonary complaint, in April, 1823.

TCHAD; a lake in the interior of Africa, in the western part of Nigritia (q. v.), discovered by major Denham, in 1822. (See Clapperton.) It lies between the kingdoms of Bornou and Kanem, in lat. 12° N., lon. 17° E. As it has not been entirely explored, its north-eastern limits are unknown, and its extent is uncertain. It receives two large rivers, the Yeou and the Shary, from the south-west.

TCHAI (in Turkish and Persian, river); found in many geographical names. In Chinese geographical names, Tchaï signifies fortified place. Tai, Pao, Ooei, and other words, signify the same.

TCHANG (Chinese for middle); in many geographical names, as Tchang-Kone (Central Kingdom), the name which the Chinese give to their empire..

TCHERNY; a Sclavonic word, signifying black, and sometimes tributary. Tcherny appears in many geographical names, as Tchernikov, Tchernovitz.

TCHING; Chinese for town and wall, as Sin-Tching (New Town).

TCHUDSKO LAKE. (See Peipus.)

TEA (thea). The tea plant so strongly resembles the camellia in its botanical characters, that it has lately been referred to that genus. The flowers and leaves are, however, much smaller. The shrub attains the height of five or six feet, and is branching and evergreen. The leaves are alternate, oval-oblong, serrated, about an inch and a half in length, of a dark, glossy-green color, and firm texture. The flowers are solitary or in pairs, disposed in the axils of the leaves; the corolla white, and composed of six petals. It is a native of China and Japan, and has been cultivated, and in common use in those countries, from the most remote antiquity. Tea was hardly known in Europe before the middle of the seventeenth century, but now has become an article of such commercial importance in that portion of the globe, as to employ more that fifty thousand tons of shipping in the transportation of it from Canton. Still so vast is the home consumption, that it is alleged, that were Europeans to abandon the commerce altogether, the price would not be much diminished in China. It appears to be cultivated in all parts of China, even in the vicinity of Pekin, which is in the same latitude as Philadelphia, and has a very similar climate. It succeeds best in south exposures and in the neighborhood of running water. the seeds are very apt to spoil, and scarcely one in five will germinate, it is usual to plant several in the same hole, at the depth of four or five inches. The plants require little further care than that of removing the weeds, till the third year, when the leaves may be gathered. In seven years, the plants have attained the height of six feet; but, as they bear few leaves, they are trimmed down, which produces a great number of new leaves. The leaves are plucked off, one by one, with many precautions; and only from four to fifteen pounds are collected in a day. In a district in Japan, where the tea plant is cultivated with peculiar care, the first gathering takes place at the end of the winter, when the leaves are young and tender, and are only a few days old: these, on account of their scarcity and dearness, are reserved for the wealthy, and called imperial tea. The second gather

As