Fernay, written by a junto of four different authors: Piés, Batré, Radet, and Desfontaines. We have not seen this drama: but the French journalists say that, its object being to unite all the characteristic features of Voltaire in one frame, the attempt has perfectly succeeded We have heard that Mr. Jerningham is the author of the drama before us.

Art. 43. The Discarded Secretary; or, the Mysterious Chorus. An Historical Play, in Three Acts. By Edmund John Eyre, of the Theatres Royal Bath and Bristol. 8vo. 25. Longman.

Prefaces complaining of the ill-behaviour of managers, and of the plagiarisms of rival bards, are so frequently penned by authors of rejected plays, that we can scarcely prevail on ourselves to read them: but to comment on them, or to enter into the merits of the cause for the information of our readers, is beyond our most industrious ef forts. Many complainants are indeed unable, in telling their own. story, to make either the hearer or the reader understand their griev ances; and if they do, inquiry still remains to be made into the accuracy of their deposition. So much for the Preface.

The writing of this piece appears, in some scenes, far from contemptible; yet the author is not always correct in his historical facts, nor in his delineation of the principal characters. The eulogium of Queen Elizabeth on Admiral Blake, previously to the year 1588, indeed surprized us: as that great seaman and supporter of Cromwell was not born till 1599! We do not very well understand how the son of the Earl of Leicester comes to be Lord Frederic; the title of Lord before the christian-name only belonging to the younger sons of Dukes and Marquisses. If Frederic was the eldest son of the then Earl of Leicester, his title must have been Frederic Lord Dudley, the first honour conferred by Elizabeth on her favourite.-On the whole, we do not much wonder that this production was not received by a London manager: indeed it does not appear, as yet, to have been represented on any stage.

Art. 44. Laugh when you can: a Comedy, in Five Acts. As performed at the Theatre Royal, Covent Garden. By Frederic Reynolds. 8vo. 28. Longman. 1799.

It ever seems inauspicious, when much mirth is promised previously to the relation of a story, or to the appearance of a new play or new character on the stage. Perhaps expectation may be raised to an insatiable degree; or, from a perversity in human nature, there may be an unwillingness even to laugh by compulsion. There is a great difficulty in obtaining a laugh or a tear on the credit of an author's promissory notes. Traps for wit, and traps for mirth, are alike uncertain of their object.-We have never been present at the representation of this comedy, and are unable to judge of its effects on the stage but we must own that, on perusal, our old and rigid muscles were seldom convulsed, or our dignity diminished by risibility.-Indeed the chief business of this jocular play being the seduction of a married woman, and the dishonour and distress of a worthy husband, it cannot possibly be rendered comical by the fiippant jokes of profligate characters.

The Prologue is a parody on Pope's celebrated Prologue to Addion's Cato. The first act begins with the developement of a fine-gentleman-inn-keeper, a modern Boniface; who does not indeed associate with highwaymen, though he is extremely familiar with jockeys and gamblers. The insolence of this gentleman's self-importance is sarcastically comic: but the subsequent scenes are serious villainy, mixed with the grave censure and moral reflections of an honest negro servant, and the mischievous calumny and plots of an envious old maid. This seems to be the business of la comédie larmoiante, not of contes à rire. Indeed, Miss Emily's wish to be married, and the hoaxing bet, are not unpleasant.

Act the second contains serious distress and determined libertinism throughout, except in the farcical determination of the hoaxing bet.

In Act the third, the fable is but little advanced. Indeed we discover now, for the first time, who is Emily's guardian: but though the young lady is in close confinement, she offers her service to make inquiries after Mortimer.'

The fourth and fifth Acts are confused, and the denouement is brought about in an aukward manner. We know not what turn Mr. Lewis may have given to the part of Gossamer, the Momus of the piece but, in perusal, the jokes are flat, and the humour is neither natural nor pleasant.

POLITICS, FINANCE, &c.

Art. 45. Three Essays, on Taxation of Income. With Remarks on the late Act of Parliament on that Subject. On the National Debt; the Public Funds; on the probable Consequences of the Law for the Sale of the Land Tax; and on the present State of Agriculture in Great Britain: with a Scheme for the Improvement of every Branch of it, and Remarks on the Difference between National Produce and Consumption. Svo. pp. 140. 38. Cadell jun. and Davies. 1799.

The author of these essays recommends that all assessments should be laid on income, and that articles of consumption should be entirely relieved from taxation. He argues respecting the inequality of taxation on consumption, that those who expend their full income must contribute in a greater proportion than those who live only on a small part; and that such taxes are objectionable on account of the great additional expence which the mode of collection throws on the consumer. It is obvious that taxes on consumption must greatly obstruct commerce: but, where the necessities of government are so great as at present they are in Great Britain, a branch of revenue so productive as the customs and excise could not be spared, nor indeed any other tax, without an equivalent. It is likewise a principle in the author's plan of finance, to raise sufficient for the whole of the expenditure, and a surplus beyond, within each year. All this, he is of opinion, can with case be obtained by means of taxing income only.

In so short a time as that which has elapsed since the adoption of the income tax, it has become a fashion in financial speculations to regard it as a resource inexhaustible, and capable of effects far REV. JUNE, 1799.

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beyond

beyond the most sanguine of all former calculations. • Fortunately for us,' says the author, it appears still to be in our power, by placing all future assessments upon income, instead of laying them on articles of consumption, to raise such an ample sum yearly, as may not only put it in the power of government to add a large sum annually to the sinking fund, and thus speedily to lessen many of those taxes which chiefly seem to require it; but to provide fully for the expences of the war, of whatever duration it may be. Let the people be convinced, that an efficient plan is set on foot for removing, in a moderate length of time, the severest part of the burdens with which they are assessed, and they will cheerfully give whatever may be required. If a tenth part of their income will not prove sufficient, there is much reason to believe that they would give an eighth, a sixth, or even a fourth, if it should be requisite. Most amply, indeed, would they be repaid for this kind of sacrifice; the effect of which would be permanent, while any inconvenience or distress which such an extraordinary advance might induce, would prove short and temporary.'

With respect to taxation on consumption, should it ever be intended to give relief, it would be reasonable to make a distinction in favour of useful and necessary consumption; as all beyond that, being a species of waste, may properly be regarded as a just object of taxation, by which it would be rendered of some use.

The sale of the land tax, which is the subject of the second essay, is disapproved as being not only disadvantageous to the purchaser, but, in the opinion of the author, detrimental to the public, by giving a high artificial value to the funds, thereby attracting too great a proportion of the national wealth towards them.'

The agriculture of Great Britain, in the author's judgment, is capable of improvement so as to yield considerably more than double, probably three times, the present amount of it.' The principal part of the scheme of improvement proposed is the giving large and properly directed premiums; and, by lending sums of money, to the amount of a million in every year, to the cultivators and proprietors of land, to be free of interest for twenty years :-or even double that sum. The author shews a tenderness for the proprietors of land, for which we can see no just reason. The proprietors of the whole territory of the kingdom' he describes as being the poorest class in the community;' and in their favour he would have the land tax repealed. The occupiers of land are those who are most immediately interested in its improvement; yet, the general benefit being so much concerned, there appears good reason for giving encouragement, and, perhaps, occasionally, assistance, to the cultivator. Where the occupier is the proprietor, having no rent to pay out of the produce, he must be supposed to be the less in need of assistance.

It appears to us that the author entertains too high an opinion of the resources of the country; that he thinks too lightly of the burthens of high taxes; and that he much under-rates our necessities. If, under the present circumstances, the affairs of the nation can be conducted so as to prevent any considerable increase in the present debt, it will be doing much; more we think it would not be wise to

undertake;

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undertake; for we agree not in opinion with those who, as taxes become heavier, believe that the ability to bear taxation is increased. Many of the remarks in these essays, however, merit much attention. The tax on income, the writer argues, ought to have been extended to incomes considerably under 60l.; and that the scale of gradation should have been continued in some degree of proportionable increase on incomes beyond 2007.-We shall conclude this article with the following extract, containing the author's ideas on the benefits which might be derived to the country, from a more general use of committees of members of parliament:

The most important advantages have been derived from the exertions of every committee that has yet been appointed for the investi gation of political matters; and the reason is obvious: in the election of committees, men of a ilities only are fixed on; chiefly those, indeed, who, from their situation in life, their pursuits, and other circumstances, are supposed to be peculiarly fitted for the purpose for which they are chosen; and who, therefore, with only one object in view, very commonly obtain all the information with regard to it which it is possible to procure: by which they are enabled to elucidate, in the best possible manner, every subject with which they are entrusted. Now, why may not similar advantages be obtained in the management of every object of equal national importance? Might not permanent committees be established, at the beginning of every parliament, each consisting of a few select members? and to every committee some important national o ject being entrusted, such views would soon be obtained of all of them as we are never likely to possess from any other plan.

In these committees, the nation would enjoy this important advantage, of having men of the first abilities and knowledge in business brought into action, who, from not being enabled to deliver their sentiments as public speakers, are often entirely lost, or never heard of in the full meetings of parliament; but who might often be well fitted for giving the clearest and best views on every point in which they should have occasion to act with more confined numbers.

In this manner, many of the most able men in the nation might at all times be employed, and with no expence to government, in giving the utmost possible perfection to every scheme of public utility.'

Art. 46. Necessity of destroying the French Republic, proved by Facts and Arguments. Translated from the French by the Au thor, with Additions. 8vo. 1s. 6d. Debrett, &c. 1799. A review is here taken of the actual state of each European power, and of the designs of Republican France; from which it is inferred that there can be no reliance on treaties of peace with her, since her present circumstances command and oblige her to make a jest of any covenant which she may form with sovereigas. There is, consequently, the most urgent necessity for crushing this alldevouring Hydra.

The powers of Europe not only seem to be of this opinion, but appear to be rapidly advancing to the completion of their object.

Art. 47. Neutrality of Prussia.

Translated from the German. 8vo. IS. Wright.

We are told that this pamphlet has been read with avidity on the continent. Its object is to reprobate neutrality, and to stimulate Prussia to re-join the coalition against France. It takes a view of the relative situation of all the states of Europe towards France, points out what they are to expect from its present government, and undertakes to delineate the real interests of Prussia, and her means of safety. The author notices the jealousy existing between the courts of Vienna and Berlin as the cause of the Neutrality of Prussia but he calls on the latter to reflect that the fall of Austria would be a sure prelude of her own destruction. He fears, however, that the favourable moment for the deliverance of Europe is past: but, before this time, he has probably altered his opinion. The victories of the allies in Italy have happily changed the face of European politics; yet it may be proper for Prussia to consider whether a co-operation with Austria be not preferable to a treacherous peace with the French Directory. The powers of Europe are exhorted not to temporize, but to act with union and firmness.

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Art. 48. An Inquiry into the Truth of the tavo Positions of the French Oeconomists, that Labour employed in Manufactures is unproductive, and that all Taxes ultimately fall on Land. By Daniel Wakefield. 8vo. Is. Rivingtons. 1799.

The French œconomists are among the first writers in modern times, who applied analysis to the important subject of national prosperity. The various details into which they entered, supplied an abundance of materials for enabling succeeding authors to correct their errors, and to improve their system. Mr. Hume, in his political essays, and after him, more fully and more elaborately, Dr. Smith, in his Wealth of Nations, in opposition to the French economists, who refer national wealth to one only source, prove that it results from many sources; and when they conjoin land and labour, they mean by the latter not merely labour bestowed on the ground, but all other kinds of profitable industry. In doing this, they have recurred to the doctrine of one of the first, and by far the greatest, of all political economists; who taught that labour was the only just measure of the value of all possessions, and clearly explained the distinction between labour in a political sense productive, and labour merely useful *.

In returning to this antient system, however, Dr. Smith is still so far influenced by the French economists, that he considers landholders as a productive class; whereas, in strictness of language, land-holders are mere receivers of rente; and, instead of being Labourers and producers, are the veriet illers and the greatest consumers in society. The exigency of the present crisis has indeed turned them to their proper employment, the defence of their country; a kind of labour certainly Highly useful and honourable, but not in the political sense productive †.

* See Aristotle, Gillies's translation, vol. i. p. 271. and vol. ii. p. 38. + See our Review of Dr. Gray's pamphlet, entitled Essential Principles of the Wealth of Nations, &c. vol. xxiv. p. 31.

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