ways; that is, first with one end, and then with the other end foremost thofe ends being differently fhaped; which make in all nineteen variations. Both the fhapes of the bodies, and the refult of the experi ments, are delineated and noted in one plate. "From the refult of which," fays this author, "it feems to appear, that the form beft calculated for velocity, is a long parallel body, terminating at each end in a parabolic cuneus, and having the extreme breadth in the centre. Also, that making the cuneus more obtufe than is neceffary to break with fairness the curve line into the ftraight, creates a confiderable degree of impediment. And, I am inclined to think, from what I have ftated, that the length of Ships, which has already been extended with fuccefs to four times the breadth, is capable, with advantage, of fill farther extenfion, perhaps to five, and, in fore cafes, even to fix times." The fecond fet of experiments was performed on four figures. whole fpecific capacities and weights were precifely equal, though their forms differed in the extreme, as is fhownic a fecond plate, which exhibus the refult of the experiments as well as the shapes of the bodies. "The materials of thofe figures were fimilar in quality, and they were balanced in fuch manner, as to be turned upon their respective centres of gravity, by application of the fmalleft: In fhort, they were perfectly homogeneous. A fmall pivot was driven into either end of the figures, at the point, where the perpendicular nndale line interfects the line of flotation. The figures were then floated in a large Back, having two fmall hooks driven into the fide of it, at the edge of the water, the diftance between the two hooks being equal to the length of the figures. Two fmall lines were paffed from the pivots on the end of the figures, to the correfponding hooks on the fide of the Back, to counteract the inclination which the weight on the opposite fide of the Back had to draw the figures over to that fide. This weight was attached to a line made fait at the top of a Staff, erected by way of maft, in the centre of the figures, and paffed over a pulley, elevated on a fimilar Staff attached to the fide of the Back, oppofite to that on which the before-defcribed hooks, &c. were placed; this pulley being fufperded in a groove, to admit of depreffion, as the figures became heeled or inclined, and confequently to be on a level with the top of the maft when in that pofition. Thus the power being always horizontally applied, was fimilar, in effect, to the force of the wind." POLITICS. ART. 36. Obfervations on the Produce of the Income-Tax, and on its Proportion to the whole Income of Great-Britain; including important Facts refpecting the Extent, Wealth, and Population of this Kingdom. Part the First. By the Rev. Henry Becke, B. D. Svo. 88 pp. 25. Wright. 1799. The object of this writer is to fhow, that the part of the national income which is made liable to the income-tax, bears a much less pro portion portion to the whole than is generally imagined, and that, although the produce of that tax fhould prove lefs than has been computed, as he fuppofes it will, great refources remain in the wealth, population, and industry of the kingdom. 66 To prove that the produce of the tax has been mifcalculated, Mr. Beeke examines the data on which it is founded, and difcutfes, with much industry and, as it feems to us, ability, the various branches of income. On fumming up thefe different articles, he infers, with great appearance of reafon, that the grofs produce of the tax will be about 7,670,000l. which, he thinks, will be reduced, by allowances and expences, below 7,000,000l. Yet, upon the whole, he approves of that jax, as greatly preferable to the increased affeffments before imposed, and thinks the failure (of being as productive as was expected) is chiefly occafioned by a circumftance that ought to give additional confidence, namely, by a more general diffufion of wealth among a greater number of inhabitants."—" It has been," he observes, "too much the fathion of late to magnify, either from malignity or ignorance, the difparity of human conditions. If the divifion of income among us were really fo unequal as it is continually reprefented by declaimers, where would those myriads of the middle clafs have been found, who have armed at their own expence for the general protection? If the inequality of income has been increafing, how is it that all taxes on articles of univerfal confumption are hourly more productive, while thofe of an oppofite kind are many of them diminishing? that, with refpect to new taxes, thofe which bear on the general popu lation ufually exceed, or at least equal expectation; while thofe which bear on articles of limited ufe, or, like this, are founded on a fpeculation of greatly concentrated income, almoft always fall fhort of the firft calculations ?" We are forry that our limits will not permit us to detail the important obfervations on the Income-Tax, which are contained in this tract, nor the writer's ingenious fuggeftions for regulating the payments by a different fcale. In the Second Part (which, if published, we have not yet feen) he promises to explain the caufes of our wealth, and to ftate fome very important facts refpecting the increafe of popu lation. It is hardly neceffary to add, that this author deferves great praise for his public fpirit and well-directed indultry, and that his work is one of the few, on fubjects of this kind, which may afford ufeful and important information. ART. 37. Thoughts on Taxation; with fome Suggestions relative to the By "Commiffioner of Taxes," in the title-page of this tract, is meant, as appears in the fequel, not one of the established Board in London, but one of the Commifioners for executing the late acts in fome district in the country. The writer lays down fix governing principles which ought to regulate the fyftem of taxation, namely, that that all taxes fhould be productive, optional, equal, eafy of collection, in variable, and not on industry, manufacture, or exportation. These princi. ples he applies to feveral exifting taxes, and to feveral which he fuggefts. It cannot be denied that his principles are well-founded, and should, in the framing of taxes, be as much as poffible attended to. On the other hand, he himself admits that fome of them muft, in a great degree, yield to the circumstances of the times, and the preffure of public neceffity. The new taxes fuggested by this writer are, he allows, only auxiliary to any great fcheme of finance, and not the substitutes for fuch a scheme. They are thirteen in number. Some of them appear to be worthy of confideration; others feem to us very objec tionable; and fome of too little importance, or probable advantage, to claim the notice of government. Upon the whole, however, this tract fhows public fpirit and judgment, and contains many remarks deferving of ferious attention. ART. 38. A Treatife on the Caufes of Sedition, on the beft Remedy againk this great Evil, and on what ought to be the Difpofitions of the British People, at the prefent great Crifis of the Alarm of an Invafen by the French. By James Wright, A. M. Minifter of the Gospel at Maybole, Ayrshire. 8vo. 189 pp. 1s. 6d. Wright. 1798. "The introduction and growth of infidelity," is very properly ftated by this writer, to be "the chief fpring of that difpofition to infurrection and anarchy which is now fo prevalent." The increase of wealth is confidered as another caufe; a third, in his opinion, is "the want of a strong fenfe of the reciprocal duties which ought to fubfift between fuperiors and inferiors;" a fourth is, "the criminal neglect of religion, and of the worship of God." On these topics there are many juft and valuable observations, which though not in general new, cannot be too often repeated, or too forcibly impreffed. The author next propofes, as the best remedy againft a difaffected and feditious fpirit, "the revival of pure religion, and of the worship of God in fpirit and in truth." This recommendation is branched out into feveral particulars, fuch as the better obfervance of the Sabbath, the conftant ufe of private and family prayers; the duty of minifters to inculcate fubmiffion to the civil powers, &c. Another neceffary step towards" recovering men from a feditious fpirit," is (the author ftates) "the people's taking up a firm refolution to hear and receive the truth." This topic is alfo branched out into a variety of confiderations, and the principles of the French revolutionifts, and their adherents, very justly reprobated. The last chapter is on the difpofition the people ought to have at the crifis when this tract was written, and on the alarm of an invasion by our enemies. The writer ftrongly recommends unanimity, and warns his country men against the abettors of French principles. Above all, he inculcates the duty of prayer, and trust in God. Fortunately the immediate danger has paffed over us; but his patriotic and pious fuggeftions have not the lefs merit on that account. The ftyle of this work is prolix, yet many parts are worthy of attention, and the fpirit by which it is actuated cannot be too highly praised. ART. 1 ART. 39. Rights of Difcuffion; or, a Vindication of Diffenters of every Denomination; with a Review of the Controverfy occafioned by a late Charge of the Bishop of Salisbury. To which is [are] added, Hints for Paftoral Charges. By a Friend to Religious and Civil Liberty. Svo. 150 pp. 2s. 6d. Rickman. 1799. The controverfy which gave rife to this publication being in fome measure local, has not fallen much within our obfervation. Admitting, however, the ground of it to be accurately ftated by this author, we cannot agree with him, that a paragraph (for it feems to be little more) in the Salisbury Journal was a fufficient document on which to found the accufation of uncharitable language and illiberal conduct, preferred against a prelate, highly refpectable for talents, and eftimable in character. A paftoral Charge, if not published, must be confidered as addreffed only to the clergy in whofe prefence it was delivered; and we have yet to learn, that the Charge in question was difapproved by them, or that the bief account of it in the public paper was inferted, or had been fanctioned by the prelate himself. The implied acknowledgement of anonymous writers, though they may profefs to defend its contents, gives no proof of its authenticity. Admitting, however, the accuracy of this statement, one expreffion alone feems liable to any exception; and who will venture to fay, that no clafs of Diffenters has ever "deluded" the people? that none of them are hoftile to the ecclefiaftical and civil conftitution of this kingdom? This writer, with due candour, admits the grofs illiberality and mifreprefentation of Mr. Wanfey, when fpeaking of the established clergy: yet he praifes" the rectitude of Mr. W.'s intentions," and thinks "he deferves the thanks of fociety." Thus, on the one fide, a fingle and doubtful expreffion is branded as uncharitable, and evincing a difpofition to perfecute; whilst a ftring of unjuft farcafms, on the other fide of the queftion, prevent not a work from receiving praifes and thani.s. Notwithstanding, however, this inftance of partiality, the writer before us appears to be a man of benevolence and good intentions. He in fome paffages misapprehends, as we think, his antagonists, but he does not feem defignedly to mifreprefent them. His "Hints for Paftoral Charges" contain fome very proper fuggeftions; but we think him a little too fcrupulous, in objecting to the title of Lord as applied to a Peer or a Bifhop. Conftant ufe has given to the expreffion a fenfe fo widely different from its religious and folemn acceptation, that there is no more danger of the meaning being confounded, even for an inftant, than if it were expreffed by another word. Q ૧ BRIT. CRIT. VOL. XIV, NOV. 1799. ART, LAW. ART. 40. The Larus refpe&ting Wills, Teftaments, and Codicils, and Executors, Adminiftrators, and Guardians, laid down in a plain and eafy Manner; in which all technical Terms of Law are familiarly explained; and in which the Statute of Wills, and fuch Parts of the Statute of Frauds and Perjuries as relate to the Subject of Devijes, are particularly confidered and expounded. With Remarks and Directions for the Ufe of those who are defirous of making their own Wills. Alfe, the Methods of Defcent and Distribution of Property where no Will is made; as collected from the feveral Reports, and other Books of Autho rity, up to the prefent Time: containing like wife a complete Abfirait of the Legacy Alt; an Account of the Expence of proving a Will, and of obtaining Letters of Administration; the Stamps on which Discharges for Legacies and diftributive Shares are to be written, &c. &c. Wab an Appendix of Precedents; comprising a great Variety of the most ap proved Forms of Wills, Teftaments, Codicils, c. relative to every Corrected and mach enDefeription of Property. The Third Edition. larged. By the Author of the Laws refpecting Landlords and Tenants. 8vo. 2s. 6d. Clarke and Son. 1799. wills. This is a fort of tadpole publication, whofe head is much larger than its body. It is a work indeed of fuch mighty promife, that if we had been inclined to fpeak well of its few pages, we fhould find it impoffible to be fo copious in their praife, or to exhibit fuch a panegyrical analyfis of their contents, as the author has prevailed upon himfelf to ftate, in a title page much longer than thofe of moft Encyclopædias which have ever been published. There is no branch of the law in which a good treatife is more wanting, than upon the subject of The numerous decifions which relate to devifes and legatory queftions, require to be collected and arranged in a masterly manner. But the prefent pamphlet is much too fuperficial to merit any notice from the profeffion. It is inferior in every respect to thofe parts of Burn's ecclefiaftical law, which relate to the fame fubject; and is, in reality, written for perfons who wish to act as lawyers to themfelves, and not for thofe who make the law an object of study and profeffional purfuit. We always have thought, and ever shall think, that publications which encourage men to draw their own wills, are extremely danger ous. In every inftance in which any thing more is aimed at than an abfolute and fimple difpofition of perfonal property, miftakes will be made by the unlearned, not lefs frequently in them, than in any other species of conveyance. Where the conftruction is doubtful, the method of having the teftator's meaning afcertained is most tedious and expenfive. Equity has no power over the mistakes of a will, and the confequences of omitting, or inferting a few words, may be to ftarve a man's orphan family, or his dearest friends. Even if thefe fecret wills were as free from the poflibility of all mistakes, as they are liable to them, it would be pernicious that they should be encouraged, as it would give rife to many arbitrary and unjust bequests. Men would |