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fill the same. And hence a new valuation hath often been suggested to render this tax more adequate, which nevertheless from the nature of the thing must always be fluctuating according to the increase or diminution of property'in different parts of the kingdom. But in reality this notion proceeds upon a very narrow and partial princi. ple. An equal tax, according to what a man is worth, is one thing; and an equal land-tax, all the other taxes being unequal, is quite another. Secting aside the populous manufacturing towns, let us take the county of Westmorland in general (in which there is no such manufacturing town, Kendal only excepted); and we shall find that this county, upon the whole, taking all the taxes together, pays more to government, in proportion to the wealth of the inhabitants, than perhaps any other county in the kingdom. And that is by season of its comparative populousness. Suppose a township (which is a common case in Westmorland) worth 400 1. a year. In this township there are about 40 messuages and tenements, and a family in each mesfuage. And at the proportion of five persons to 8 family, there are 200 inhabitants. These, by their labour and what they consume, are worth to the public double and treble the value of the land-tax in its higheft eltimation. These 40 messuages or dwelling houses, at 3 s. each, pay yearly 61. house duty; and so many of them perhaps have above seven windows, as will make up 6 l. more. Now let us advance further South. An estate of 400 1. a year is there frequently in one hand. There is one family of perhaps 15 or 20 persons; one house duty of 3 s. fome few shillings more for windows; and a tenth part of the consumption of things taxable, as salt, saap, leather, candles, and abundance of other articles. Now where is the equality? One man for 101. or 51. a' year, pays as much house duty, as another person for 4001. a year. In Weitmorland many persons (and the clergy almost in general) dwell in houses that pay more house and window duty than the house itself would let for. And in other respects, the public is as much benefited by three or four families occupying ten or twenty pounds a year each, as in the other case by one family occupying ten times as much.

• It bath been computed by political calculators, that every perfon, one with another, is worth to the public 41. year.

On that fuppofition, the inhabitants in one case are estimated at 800 l. in the other case at ol. So if we reduce the sum to half, or a quare ter, or any other sum; it will always come out the same, that the one and the other are of value to the public, just in the proportion of ten to one.

• In short: Populousness is the riches of a nation ; not only from the coosumption of things taxable, but for the supply of hands to arts, manufacture, war, and commerce. A man that purchaseth an estate, and lays it to his own, making one farm of what was two before, deprives the public of a proportionable share of every tax that depends upon the number of houses and inhabitants. A man that gets a whole village or two into his possession by this means, consisting of an handred ancient feudal tenements, evades ninetypinę parts in an hundred of such taxes, and throws the burden upon

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others, who by reason of the smallness of their property are proportionably less able to bear it; for a man of an hundred pounds a year can better spare twenty pounds, than a man of ten pounds a year can spare foriy shillings; for the one has eighty pounds left, and he other only eight.'

The following is a record of a very curious agreement between a gentleman in the North and his physician:

• Sir Walter Strickland was much afflicted with an asthma, which gave occasion to the following indenture : “ This indenture made 26 Apr. 18 Hen, 8. between Sir Walter Strickland knight, on one part; and Alexander Kenet, door of physic, on the other part: Witneffeth, that the faid Alexander permitteth, granteth, and by these presents bindeth him, that he will, with the grace and help of Ģod, render and bring the said Sir Walter Suickland to perfect health of all bis infirmities and diseases contained in his person, and especially stomach, and lungs, and breast, wherein he has most disease and grief ; and 10 minifter such medicines truly to the said Sir Walter Strickland, in such manner and ways as the said Mr. Alex, ander may make the said Sir Walter heal of all infirmities and dif: eases in as short time as posible may be, with the grace and help of God. And also the said Mr. Alexander granteth he shall not depart at no time from the said Sir Walter without his licence, unto the time Sir Walter be perfect heal, with the grace and help of God. For the which care, the said Sir Walter Strickland granteth by these presents, binding himself to pay or cause to be paid to the said Mr, Alexander or his afligns 20 l. sterling monies of good and lawful money of England, in manner and form following; that is, 5 marks to be paid upon the first day of May next ensuing, and all the re, fidue of the said sum of 20 1. to be paid parcel by parcel as hall please the said Sir Walter, as he thinks neceffary to be delivered and paid in the time of his disease, for suitaining such charges as the jaid Mr. Alexander must use in medicine, for reducing the said Sir Walter to health; and so the said paymeot continued and made, ta the time the whole fum of 20 l. aforesaid be fully contented and paid. In witness whereof, either to these present indentures have interchangeably set their feals, the day and year above mentioned.'' -Sir Waiter, nevertheless, died on the oth of January following, as a spears by inquisition.'

This was a cautious method of dealing with the doctor. It reminds us of a German quack, who advertised in his handbills to cure the gout by the great, and engaged, in case of his death (he had the gout himself) that his executors should make good the agreement.

In the wretched times of the Border-contests, the English mastiff bore a considerable share in the military. To prevent the depredations of plunderers and marauders, each town was taxed with the maintenance of a certain number of these dogs, which, as occasion required, were let loose upon the invaders, and the animals well knew their business. Almost every person

wha who could afford it kept one, for the security of his person and his property. Hence the Northern proverb, the dog smells a Scot.' There is a passage in an old record, in which it is said that 'the Rector of Newbiggin was bound to perform altarservice at the church of Kirkby Thore two days in the year, on which days the Rector of Kirkby Thore was to find a dinner for the said Rector of Newbiggin and his dog.'

Under the Article · Kirkby Stephen' we have the following curious account of the first Quakers, extracted from some mea moirs of a Mr. Higginson, one of the Vicars :

• From these it appears, that the Quakers at their first setting for. ward committed various kinds of extravagancies and disorders ; which probably, if they had not been opposed, would more readily have fubfided." But the ministers, juftices of the peace, conftables, and others, followed these people about, disputed with them, bound them over to the peace, procured them to be indicted, and by such oppofirion rendered the seat confiderable. Mr Higginfon produceth instances of these people running about the streets, foaming, and bellowing out such like expressions as these, “ Repent, repent; Wo, wo! The judge of the world is come!" Some of them food naked upon the market cross, on the market days, preaching from thence to the people. Particularly, he mentions the wife of one Edmund Adlington of Kendal who went naked through the streets there. And two others of the society, a man and a woman, who called themfelves Adam and Eve, went publickly naked ; and when examined concerning the fame at the afīzes, the man affirmed that the power of God was upon him, and he was commanded fo to do.

Many of them in their assemblies, sometimes men, but more frequently women and children, or they who had long falted, would fall down suddenly as in an epileptic fit, and there lié groveling upon the ground, struggling as it were for life, and sometimes more quieily as if they were just expiring. Whilst the agony of the fit was upon them, they would foam at the mouth, their lips would quaver, their flesh and joints would tremble, and their bellies swell like a blown bladder. In such fit they continued sometimes an hour or two, and when it left them, they roared out with a voice loud and horrible. All which easily accounts for the name of Quakers being given to them.

• In their preaching, they called themselves, " The way, the truth, and the life.” One James Milner declared himself to be God and Chrift: For which blasphemy being imprisoned at Appleby, and che wife of one Williamson coming to see him there, the professed herself publickly to be the eternal son of God. And the men that heard her, telling her that could not be, because she was a woman, the answered, No, you are women, but I am a man.

• They railed at the judges fitting on the bench, calling them scarlet coloured bealls. The justices of the peace they styled “ Jurtices I called ;and said there would be Quakers in England, when Ghete hould be ne juftices of the peace.

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They made it a conltant practice to enter into the churches with their hars on during divinę service, and co rail openly and exclaim aloud against the minisers with reproachful words, calling them liars, deluders of the people, Baal's priests, Babylon's merchants selling beastly ware, and bidding them come down from the high places. One instance of this kind (ludicrous enough) happened at Orton, Mr. Fothergill, vicar there, one Sunday exchanged pulpits with Mr. Dalton of Shap, who had but one eye. A Quaker italking as usual into the church at Orton, whilf Mr. Dalton is preaching, .says, Come down thou false Fothergill. Who told thee, says Mr. Dalton, that my name was Fothergill? The Spirit, quoth the Quaker. That spirit of thine is a lying spirit, says the other; for it is well known that I am not Fothergill, but pecd (one-eyed) Dalton of Shap.

Under the fame Article we have the following short account of the ingenious and unhappy Duke of Wharton :

• Philip, fixth lord Wharton, and second marquis of that name. He was about 17 years of age at the death of his father. He was a person of unbounded genius, eloquence, and ambition : had all the address and activity of his father, but without his leadiness : violent in parties, and expensive in cultivating the arts of popularity ; which indeed ought to be in some measure charged to his education under such a faiher, who (it is said) expended 80,000 ). in elections, an immense fum in those days; by which the eftate became incumbered, and the son was not a person of ceconomy enough 10 disengage it. In a word, if the father and son had been one de. gree higher in life, and lived in Macedonia at the time of Philip and Alexander ; they would have done just as Philip and Alexander did,

• The young marquis fet out in the world a violent Whig, and for his extraordinary services, in parliament and out of it, was created duke of Wharton. After that, he fet up in opposition to the minifry, then became a Tory, then a Jacobire, then a rebel to his king and country, and accepted a commission in the king of Spain's army against Gibraltar.

• He married Martha daughter of major general Holmes; which being not adequate to his father's designs and expectations, it is ahough: hattened his father's death (for he died within fix weeks after): By her he had a son, who died in his infancy. He afterwards married a maid of honour of the queen of Spain, who survived him, but had no issue by him.

! He died at the age of 32, in a Bernardine convent in a small village in Spain, where the charitable fathers hospitably took him in; and was buried in the same poor manner in which they bury qheir own monks,'

Thus much of Westmorland. Of the second volume, which contains the history and antiquities of Cumberland, we may pollibly give some account in our next Review.

L.

18 s.

ART. II. Obfervations on the Means of exciting a Spirit of national

Industry, chiefly intended 10 promote ihe Agriculture, Commerce, and
Manufactures of Scotland. By James Anderson, Author of " The
Erlays relating to Agriculture and Rural Affairs.” 4t0.
Boards. Edinburgh printed, and fold by Cadeil in London.
1777.
LTHOUGH the improvement of Scotland appears to be

the principal object proposed in these letters, yet, as the Author founds all his observations on the universal laws of nature and the general disposition of the human mind, his work, with some alteration in circumstances, may be equally applicable to all countries, and may be read with profit by every man of found sense and solid understanding. i I should think,' says he to his correspondent, that I had but ill performed the task you require, should I confine my observations to a particular grievance that may perhaps have disappeared before the ink Thall be dry with which I write this letter.--I shall make my observations to you more general, so as to be applicable, not to one particular district of the country only, but to every corner where man may inhabit or beasts may be made to live ; and not to those tranfient evils that may serve to amuse the speculative at a particular period, but to those radical defects, that, if not attended to, will continue to oppress mankind by incessant varying ills, through all successive ages.'

In this manner, while he endeavours to remove those partia cular ills that depress his native country at present, he also prepares to ward off other evils that might arise in future times; so that it is not merely a local and temporary performance, but a work that may be almost as interesting to mankind an hundred years hence, as at the present day; or as useful to the natives of Siberia or Hindoftan, as to the inhabitants of Scotland;

we shall therefore bestow somewhat more attention upon it than a treatise merely local could demand.

In reviewing this work we shall endeavour, first, to give an idea of the general principles which the Author thinks eflentially necessary for exciting a spirit of national industry, and then point out some of the most remarkable of those cases to which he applies these principles.

It cannot but be agreeable to the inhabitants of Britain to find that all well informed writers concur in demonstrating, on the foundest principles, that almost every blessing which can render life delirable, is the genuine offspring of liberty, and of that alone ; and we are glad to find that, as our Author founds all his reasoning on this axiom, he is at great pains to prove, by a variety of arguments, adapted to the capacity of all ranks of readers, that it is a fundamental law of nature, which no political institution can alter.

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