ftill the fame. And hence a new valuation hath often been fuggefted to render this tax more adequate, which nevertheless from the nature of the thing muft always be fluctuating according to the increafe or diminution of property in different parts of the kingdom. But in reality this notion proceeds upon a very narrow and partial principle. 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. Setting aside the populous manufacturing towns, let us take the county of Westmorland in general (in which there is no fuch manufacturing town, Kendal only excepted); and we fhall 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 reafon of its comparative populoufnefs. Suppofe a township (which is a common cafe in Weftmorland) worth 400 l. a year. In this township there are about 40 meffuages and tenements, and a family in each meffuage. And at the proportion of five perfons to a family, there are 200 inhabitants. Thefe, by their labour and what they confume, are worth to the public double and treble the value of the land-tax in its higheft eftimation. Thefe 40 meffuages or dwelling-houses, at 3 s. each, pay yearly 61. houfe duty; and fo many of them perhaps have above feven windows, as will make up 61. 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 perfons; one houfe duty of 3 s. fome few fhillings more for windows; and a tenth part of the confumption of things taxable, as falt, foap, leather, candles, and abundance of other articles. Now where is the equality? One man for 10l. or 51. a` year, pays as much houfe duty, as another perfon for 400l. a year. In Westmorland many perfons (and the clergy almoft in general) dwell in houses that pay more house and window duty than the house itself would let for. And in other refpects, the public is as much benefited by three or four families occupying ten or twenty pounds a year each, as in the other cafe by one family occupying ten times as much. It hath been computed by political calculators, that every perfon, one with another, is worth to the public 41. a year. On that fuppofition, the inhabitants in one cafe are estimated at 800 l. in the other cafe at tol. So if we reduce the fum to half, or a quarter, or any other fum; it will always come out the fame, that the one and the other are of value to the public, juft in the proportion of ten to one. In fhort: Fopuloufnefs is the riches of a nation; not only from the confumption of things taxable, but for the fupply of hands to arts, manufacture, war, and commerce. A man that purchaseth an eftate, and lays it to his own, making one farm of what was two before, deprives the public of a proportionable fhare of every tax that depends upon the number of houfes and inhabitants. A man that gets a whole village or two into his poffeffion by this means, confifting of an hundred ancient feudal tenements, evades ninetypine parts in an hundred of fuch taxes, and throws the burden upon others, N 3 others, who by reafon of the fmallness of their property are propor tionably lefs able to bear it; for a man of an hundred pounds a year can better fpare twenty pounds, than a man of ten pounds a year can fare forty fhillings; for the one has eighty pounds left, and the other only eight.' The following is a record of a very curious agreement between a gentleman in the North and his phyfician: Sir Walter Strickland was much afflicted with an asthma, which gave occafion to the following indenture: "This indenture made 26 Apr. 18 Hen, 8. between Sir Walter Strickland knight, on one part; and Alexander Kenet, doctor of phyfic, on the other part: Witneffeth, that the faid Alexander permitteth, granteth, and by thefe prefents bindeth him, that he will, with the grace and help of God, render and bring the faid Sir Walter Strickland to perfect health of all bis infirmities and difeafes contained in his perfon, and efpecially ftomach, and lungs, and breaft, wherein he has moft difease and grief; and to minifter fuch medicines truly to the faid Sir Walter Strickland, in fuch manner and ways as the faid Mr. Alex. ander may make the faid Sir Walter heal of all infirmities and dif eases in as fhort time as poffible may be, with the grace and help of God. And alfo the faid Mr. Alexander granteth he shall not depart at no time from the faid 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 faid Sir Walter Strickland granteth by these prefents, binding himself to pay or caufe to be paid to the faid Mr, Alexander or his affigns 20 1. fterling 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 enfuing, and all the refidue of the faid fum of 201, to be paid parcel by parcel as fhall pleafe the faid Sir Walter, as he thinks neceffary to be delivered and paid in the time of his difeafe, for fultaining fuch charges as the faid Mr. Alexander must ufe in medicine, for reducing the faid Sir Walter to health; and fo the faid payment continued and made, to the time the whole fum of zo 1. aforefaid be fully contented and paid. In witnefs whereof, either to thefe prefent indentures have interchangeably fet their feals, the day and year above mentioned." -Sir Walter, nevertheless, died on the 9th of January following, as appears by inquifition,' 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 cafe of his death (he had the gout himself) that his executors fhould make good the agreement. In the wretched times of the Border-contefts, the English maftiff bore a confiderable fhare 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 occafion required, were let loose upon the invaders, and the animals well knew their business. Almost every person who 1 who could afford it kept one, for the security of his person and his property. Hence the Northern proverb, the dog fmells a Scot.' There is a paffage in an old record, in which it is faid that the Rector of Newbiggin was bound to perform altarfervice 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 faid Rector of Newbiggin and his dog.' Under the Article Kirkby Stephen' we have the following carious account of the firft Quakers, extracted from fome memoirs of a Mr. Higginson, one of the Vicars : From these it appears, that the Quakers at their first fetting forward committed various kinds of extravagancies and diforders; which probably, if they had not been oppofed, would more readily have fubfided. But the minifters, juftices of the peace, conftables, and others, followed thefe people about, difputed with them, bound them over to the peace, procured them to be indicted, and by fuch oppofition rendered the fect confiderable. Mr Higginfon produceth inftances of thefe people running about the streets, foaming, and bellowing out fuch like expreffions as thefe," Repent, repent; Wo, wo! The judge of the world is come!" Some of them ftood naked upon the market crofs, 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 affizes, the man affirmed that the power of God was upon him, and he was commanded fo to do. Many of them in their affemblies, fometimes men, but more frequently women and children, or they who had long fafted, would fall down fuddenly as in an epileptic fit, and there lié groveling upon the ground, ftruggling as it were for life, and fometimes more quietly as if they were juft expiring. Whilft 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 fwell like a blown bladder. In fuch fit they continued fometimes 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 themfelves, "The way, the truth, and the life." One James Milner declared himself to be God and Chrift: For which blafphemy being imprifoned at Appleby, and the wife of one Williamfon coming to fee him there, the profeffed herself publickly to be the eternal fon 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 fcarlet coloured beats. The juftices of the peace they ftyled "Juftices called;" and faid there would be Quakers in England, when thefe hould be ne juftices of the peace. They made it a conftant practice to enter into the churches with their hats on during divine fervice, and to rail openly and exclaim aloud against the minifters with reproachful words, calling them liars, deluders of the people, Baal's priefts, Babylon's merchants felling beaftly ware, and bidding them come down from the high places. One inftance 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 falking as ufual into the church at Orton, whilft Mr. Dalton is preaching, .fays, Come down thou false Fothergill. Who told thee, fays Mr. Dalton, that my name was Fothergill? The Spirit, quoth the Quaker. That fpirit of thine is a lying fpirit, fays the other; for it is well known that I am not Fothergill, but peed (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 fecond marquis of that name. He was about 17 years of age at the death of his father. He was a perfon of unbounded genius, eloquence, and ambition: had all the addrefs and activity of his father, but without his fleadiness: violent in parties, and expenfive in cultivating the arts of popularity; which indeed ought to be in fome measure charged to his education under fuch a father, who (it is faid) expended 80,000 1. in elections, an immenfe fum in thofe days; by which the eftate became incumbered, and the fon was not a perfon of ceconomy enough to disengage it. In a word, if the father and fon had been one degree higher in life, and lived in Macedonia at the time of Philip and Alexander; they would have done juft as Philip and Alexander did. The young marquis fet out in the world a violent Whig, and for his extraordinary fervices, in parliament and out of it, was created duke of Wharton. After that, he fet up in oppofition to the minißry, then became a Tory, then a Jacobite, then a rebel to his king and country, and accepted a commiffion 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 defigns and expectations, it is thought hattened his father's death (for he died within fix weeks after): By her he had a fon, who died in his infancy. He afterwards married a maid of honour of the queen of Spain, who furvived him, but had no iffue by him. He died at the age of 32, in a Bernardine convent in a small village in Spain, where the charitable fathers hofpitably took him in; and was buried in the fame poor manner in which they bury their own monks,' Thus much of Westmorland. Of the fecond volume, which contains the history and antiquities of Cumberland, we may poffibly give fome account in our next Review. น. ART ART. II. Observations on the Means of exciting a Spirit of national 1777. A 18 s. LTHOUGH the improvement of Scotland appears to be the principal object proposed in these letters, yet, as the Author founds all his obfervations on the univerfal laws of nature and the general difpofition of the human mind, his work, with fome alteration in circumftances, may be equally applicable to all countries, and may be read with profit by every man of found fenfe and folid understanding. I fhould think,' fays he to his correfpondent, that I had but ill performed the tafk you require, fhould I confine my obfervations to a particular grievance that may perhaps have difappeared before the ink fhall be dry with which I write this letter.-I fhall make my obfervations to you more general, fo as to be applicable, not to one particular diftrict of the country only, but to every corner where man may inhabit or beasts may be made to live; and not to thofe tranfient evils that may ferve to amufe the fpeculative at a particular period, but to thofe radical defects, that, if not attended to, will continue to opprefs mankind by inceffant varying ills, through all fucceffive ages.' In this manner, while he endeavours to remove those particular ills that deprefs his native country at prefent, he also prepares to ward off other evils that might arife in future times; fo that it is not merely a local and temporary performance, but a work that may be almoft as interefting to mankind an hundred years hence, as at the prefent day; or as ufeful to the natives of Siberia or Hindoftan, as to the inhabitants of Scotland; we fhall therefore beftow fomewhat more attention upon it than a treatise merely local could demand. In reviewing this work we shall endeavour, firft, to give an idea of the general principles which the Author thinks effentially neceffary for exciting a fpirit of national industry, and then point out fome of the most remarkable of those cases to which he applies thefe principles. It cannot but be agreeable to the inhabitants of Britain to find that all well informed writers concur in demonftrating, on the foundeft principles, that almoft every bleffing which can render life defirable, is the genuine offspring of liberty, and of that alone; and we are glad to find that, as our Author founds all his reafoning 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 inftitution can alter. The |