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PART 1.) Englishmen buried abroad. --Sir Thomas Gage. 607

The infantry soldiers belong to a buried abroad," I trust will be acceptclass, who, either from their dress, able. or from the fierce looking heads paint Bertram de Verdon, the founder of ed on the shields, have been denomi- Croxden Abbey, co. Stafford, died at nated tigers of war, and who, says Mr. Joppa, in the Holy Land, and was Ellis, may be called the monsters of buried at Acre. the Imperial Guard. They are literally covered from head to foot with

Hugh de Novant, 38th Bishop of

Lichfield, a person eminent for elogarments striped black and yellow.

These consist of a loose jacket and quence and piety, died March 27, trowsers, and the head itself is covered 1199, and was buried at Caen, in


an inveterate with a close cap of the same material

enemy of the Monks; whom he deand colour, to which are moreover attached a pair of ears,

Some of those servedly opposed. In 1190 Richard observed by the traveller just mention- I. gave him authority to remove the ed, had a coloured cloth wrapped like monks of Coventry, and put secular

priests in their place; but the monks a scanty clout round their heads.

The Chinese themselves admit, that refusing to obey, he made way by the the monstrous face on the capacious others to fight. He is said to have

sword, wounding some, and putting basket-work shield, is intended to

been wounded in this conflict as he frighten their enemies and make them run away; but from their general ap

was standing by the altar. pearance, these tigers, unlike their Sir Thomas Gage, 7th bart. of Henfour-footed brethren, are much more

grave, co. Suffolk, died Dec. 27, 1820, likely to excite ridicule than terror.

at Rome, and was buried in the Chiesa In their exercise, the men belong- del Gesù there. The marble over his ing to this corps of infantry, assume

remains has the following inscription all sorts of whimsical attitudes: jump- by the Rev. Charles Plowden, late ing and capering about and tumbling President of Stonyhurst, in Lancaover one another, like the clowns and shire, and afterwards Pastor of the Capantaloons of our Christmas panto


congregation at Bristol. mimes. When they appear under

“Qvieti . et. memoria arms, they hold their shields in front, THOMÆ . Gage . ANGLI. BARONETTI close to their breasts, and allow a few Domo . Hengrave . castro . gentis . svæ inches of their rusty blade to appear Qvi. disciplinarvm . curricvlo above it.

Summa ingenij . lavde . confecto
Indeed, the whole of the military

in . Collegio . saxosylvano . Societ. Iesy tactics of the Chinese is not less ridi.

splendorem generis . svi culous. Their Emperor Hoang-Ti di.

Litteris . virtute , et . avitæ . religionis

studio, avxit vided his army into six bodies, to re

Vixit . Ann · XXXVIII . M . VIII. D. XXV. present the heavens, the earth, the

Graphicen . botanicen . monesq . hominvm. clouds, the winds, the balance of hea

• regionvm . historiam . edoctus ven, and the pivot of the earth. Tay

peregre . decessit . vi. kal. Jan. a. Koung drew up his in five bodies, in allusion to the five planets ; and other M. Anna . ex . Kenmare . vxor generals ranged their battalions in the

coniugi . optimo . desideratissimo form of the famous five-clawed dragon

cvm . lacr · posuit or mystical tortoise.

ave . anima . pientissima . et . vale . in . These tactics, however, are

pace." more absurd than those of a general of As you have not in your valuable the Eastern empire, who, in a cam- Obituary preserved any particulars of paign in Sicily, drew up his troops in this amiable gentleman, the following the figure of the human body, so as to notices, extracted from his brother's represent the head, arms, trunk, and History of Hengrave*,” will

preserve lower extremities. A signal defeat

a record of one who ought always to was the just reward of so childish a

be esteemed and remembered among proceeding

" Sir Thomas Gage, F. L. S. married Mr.URBAN,

June 2.

in 1809 Lady Mary-Anne Browne, dau. of

Valentine, Earl of Kenmare, by whom he The following additions to the nu

* Reviewed in vol. xcii. ii. p






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your Worthies.


Sir Thomas Gage.-General Dumoriez. [хсні. left two sons, Sir Thomas Gage, the pre Mr. URBAN, Muirtown, March 25. sent and eighth baronet, born on the fifth


HIS day I have perused the account of September, 1810, and Edward, born on of the death of General Dumothe twentieth of March, 1812. As it would riez*; a man to whose skill in opposing be impossible for the author to speak of his the enemies of France, that nation cerbrother's character, without seeming par- tainly owed the success of her first mitiality, he feels it a satisfaction to be in possession of the sentiments of a friend *, who

litary struggle. I do not count so much writing to him, says, ' In my view of your upon the battle of Jemappe, and his brother, enthusiasm and delicacy distinguish

subsequent invasion of Holland beed his character, and were blended in a man

fore Jemappe; he had 84,000 men ner as happy as unusual. Had these been around Valenciennes, most of whom supported by strong health, there was no had only 18 miles to march to that perfection in art or science to which he battle, while Clairfait had not 25,000 would not have been capable of attaining. men; but his great prudence early in His tastes and pursuits were all elegant. September 1792, near Chalons, with Whatever he said or did, was eminently

only 17,000 men, certainly formed a marked by gentlemanly feelings. It was

brilliant parallel to the conduct of Faboth from nature and from cultivation, and

hius Maximus.I happened to be at scarcely less from cultivation than from nature, that he possessed a tact, which, while Chalons, on my route to Geneva, the it was essential to the pursuit of botany, his

13th Sept. 1792, when the army of favourite science, rendered him tremblingly

Bournonville (with which I travelled alive to the beauties of art, and the more

from Rheims) joined the army at Chasublime charms of creation. In the most lons, having previously occupied the abstruse parts of the vegetable world he had camps of Maulde, and Famars, near laboured hard by the lamp, as well as the Valenciennes; and well remember the sun ; studying the works of his predecessors shouts of “ vive Dumouriez," which in the closet, and exploring the objects constantly resounded. After his de themselves in the fields. The minute ac

fection he passed through Ostend in curacy of his remarks, the care with which June 1793, and was nearly killed by he recorded them, and the still greater in the French emigrants; he dined one dustry that he employed in perpetuating the day at the 37th regiment's mess with recollection of the living plants

by drawings, Lieut. Col. Sir Charles Ross, and I re are best known to you who are in possession member that his sagacity was much of his journals and portfolios. But the value of his notes and sketches were also well observed--the conversation happened known to all of us who enjoyed the happi- to turn on the English and Scotch ness of his correspondence ; for no man was

Officers in the British Service ; he ever more liberal in his communications. said they were easily to be distinguishOf the virtues, and the higher qualities of ed by their features, and turning to his mind, it would be presumption in me Captain Cameron, (a brave and woró to speak; my knowledge of him was not thy Highlander) said “now I am sure sufficient to enable me to do it with justice; this is a Montaignard Ecossois." nor indeed could I make the attempt without

The siege of Valenciennes was then feeling myself under the bias of partiality : to know him was to love him." Mr. Mathias expected to begin, and his remark was,

“you'll take it after six weeks of open unquestionably one of the ablest judges of human nature, became acquainted with him trenches-according to rule; I should a few years before his death, and in one of not follow regular custom, and I think his letters to me, just previously to that would take it in three weeks." The event, he said, "How much I lament the trenches, where I passed half my time delicate state of the health of your friend, on duty, were open from 13th June Sir Thos. Gage; he appears to me to be till 26th July--so he was just in the one of the men whom the Redeemer intend- first part of his remark. His defection ed expressly to designate, when he pro- seems never to have been forgiven by nounced his blessing upon the meek, who

one party, nor his services rewarded by should inherit the earth'."

the other; but it was a measure forced The author acknowledges himself upon him, for no one could doubt'a indebted for an etching of Sir Thomas moment that the loss of his army at Gage, given in his work, to the ele- Tirlemont must have cost him his gant taste of Mrs. Dawson Turner. head, had he delayed the measure 24


hours longer.

H.R. D.

See the Obituary of the present Num* Dawson Turner, esq.

ber, page 645.

PART 1.)

[ 609 )


117. Relative Taration, or Observations on are always admitted with reluctance

the Impolicy of laring Malt, Hops, Beer, by those who guide the affairs of manSoap, Candles, and Leather ; with Rea- kind. It is now about 70 years since sons for substituting a Tax on Property. Du Quesnay formed the sect of the By Thomas Vaux, Land Agent and Sur- Economists, and although his princi, veyor. 8vo. pp. 232.

ples have been so admirably stated and ed, that the last art that is under- have in speculation received the apstood or brought to perfection by man probation of Statesmen of every dekind, is perhaps the most necessary of scription, yet it is only within these all arts--the art of Government; to three or four years, that, even in this this may be added, with equal truth, enlightened country, these principles that Taxation is the last branch of the have been allowed to influence practiart of Government upon which man cal measures of polity. kind come to any definite and undis One great disadvantage has attended puted notions. At this moment, in all works that have been written upon the science of finance, we have truisms the wealth of nations; they have proand axioms contradicted, and the very ceeded from theorists, and men unacfirst principles of abstract reasoning set quainted with practical details, and at nought, by the most eminent States- therefore more capable of generalizing men of Europe, and we yearly witness their subject, of forming abstract theo their acting upon a contradiction of ries, than of drawing just inferences those simple but unerring, principles of by a deduction from numerous facts. figures, in the truth of which the most It is, however, principally by the inignorant as well as the most learned of ductive process of reasoning, that the mankind have impressed upon them most important truths relative to taxaby nature an unalterable conviction. tion, and to its effects upon society, That nations, any more than indivi can be arrived at; and for this reason duals, can incur debt otherwise than

we are disposed to pay much attention by an expenditure exceeding their in- to the work of Mr. Vaux; for, with come or revenue, or that they can re the necessary faculty of generalizing lieve themselves of debt otherwise than his ideas, this gentleman appears to by an excess of income over expendi- possess an intimate acquaintance with ture, are like abstract truths, to contra. the numerous and diversified practical dict which would be to insult the com effects of particular measures of Fimon sense of mankind; and


Mons. nance upon industry and upon lands, Necker, and Dr. Hamilton, in his work an advantage which few authors on on the National Debt, have very justly such subjects have hitherto possessed. observed that every Finance Minister We do no mean to say that we of the present age has successively con- agree with Mr. Vaux in all his opitradicted these obvious truths, and has nions; on the contrary, although we acted as if they were injurious false are compelled by the merits of his hoods. These mischievous absurdic work to pay much deference to his ties evidently cannot arise out of any general views, and to acknowledge the complexity or abstract difficulties in correctness of by far the greater part of finance as a science,-they owe their his volume, there are several points in birth and maturity to the passions which we decidedly differ from him. that are excited, and to the individual, Mr. Vaux has with great perspicuity as well as party, schemes and interests shown that the taxes upon malt, beer, that are involved in the treatment of soap, candles, and leather, not only the subject, and all such errors may be have a most injurious effect upon

the traced to corrupt and sinister views, ra- landed interest, and upon the peather than to intellectual aberrations. santry of the country, but that they Improvements, however, in all sub- impose upon the landed interest by far jects that relate to public measures, a greater portion of the national burGent. Mag. Suppl. XCIII. Part I.


REVIBW.-Vaux on relative Taxation.

[xcit, dens than justice or sound policy can trust, i more feasible antidote to the authorize. So far we agree with Mr. evil of disproportionate taxation, preVaux, and think that he has done the sents itself in the thrift and economy community much service by the able of the Executive Government. Ou manner in which he has established public establishments are acknowsuch important points, beyond, it ap- ledged to be in most cases unnecespears to 17s, the possibility of dispute. sarily large, and in a vast number of But we must beg leave to dissent from them the wages or salaries paid for la. him, when he would select a Pro- bour, are by far greater than are paid perty Tax as a panacea for all the evils by merchants, lawyers, or even by that the present inequality of taxes up- wealthy trading companies, for similar on agriculture produces in society. services. Here then are abundant

There is no tax more specious in sources of saving to the State, and the theory, and more iniquitons in its ef amount of such savings will of course fects, than a Property or an Income enable the Government to abolish, or Tax. It falls with a quadruple seve at least to diminish, those taxes which rity upon some species of property; press exclusively or unequally upon whilst it places a large portion of the the agriculturists. The improved state community in a continued confict be

of our commerce will also enable the tween principle and duty, and there Government to diminish the amount fore tends to corrupt the general mo of Excise Duties, and the present inrals of society. To prove both of these equalities of taxation, which Mr. assertions, we need but go a little into Vaux has so ably pointed out, may be detail. If, for instance, A possess an relieved without a resort to any meaincome in the funds of 2000l. per ann. sure so objectionable as that of making the Income Tax being at 10 per cent. up the losses of the agriculturist by an he pays to the State his full contribu exclusive pressure upon the public tion of 2001. per annum; but his mortgagee or fundholder. Finally, neighbour B makes an equal income without committing the error of cons by trade, but returns that income only sidering the funded and landed as hosat 500l. per annum, and consequently tile interests, we may be allowed to pays the State only 50l. per annum, state that the landholders have a vast or one-fourth of what A contributes.

preponderance in our legislations; that B therefore saves 1501. which he may they have themselves imposed, or enainvest in the funds, and which yield bled the Government to impose, those ing him 71. 10s. per annum, pays a very burdens which they now declare tax of 15s.; and thus B, by fraud, ac to be unjust and intolerable; and they quires a property of 1501.' more than have enjoyed infinitely more than their A, and contributes 10 the State only portion of the expenditure of the gene 501. 15s. to A's 2001. The bounty ral revenue, by their exclusive monowhich this advantage holds out to poly of the immense patronage of Goconcealment and perjury, is often too

But it is almost absurd to powerful for human virtue to resist; talk of the two interests as distinct, for and independently of the injustice of there are few funded capitalists that making men of equal incomes pay are not also landholders, and most of such unequal taxes, the continuance the great or principal landholders have of an Income Tax for any length of directly or indirectly an advantage in time, would destroy every thing like the funds. morals in any community. The case The fact is, that taxes, however mowe have put is by no means supposi- dified, must deteriorate the improvetitious; and even if the ratio of A and

ment of society, and it is almost imB's return be denied to be possible or possible to proportion them so that probable, the principle of the case is their pressure be equally felt

by every unanswerably conclusive to our argu- class of the community. That our ment. In short, a Property or Income taxes are nat equally poised, the work Tax of any amount, would increase before us proves to demonstration; and the great evil of which Mr. Vaux although we agree with Mr. Vaux that complains, that of one branch of the it is both possible and necessary to adcommunity paying more than its due just their balance more equitably and proportion to the exigencies of the rationally, yet we must confess that a State.

paramount desire on the part of the A much more equitable, and we philanthropist ought to be that of sec.


PART 1.] REVIEW.Vaux on relative Taxation.

611 ing taxation reduced to its lowest pos- merchant, and capitalist, who may be sible amount.

of such parishes. But the macnine There is one more point upon which which thus burdens the parish; manuwe beg leave to differ from this able factures more, probably at least twice author, -we allude to his opinions up- as many pairs of stockings as were beon the use of Machinery in manufac- fore manufactured by the workmen. tures and in agriculture. We are ad- This additional quantity is thrown invocates for the utmost possible exten to the market, and the agriculturist, sion of Machinery, and even deny that tradesman, manufacturer, merchant, the sudden invention of a machine can gentleman, and even labourer, buy be an evil of any continuance even to their goods at half their former price. those labourers whom it may throw The transportation of these goods ocout of employ. The adequate supply casions an increased demand of wagof the conveniences of life to the lower gons, horses, barges, and of every trade orders, entirely depends upon the ex incidental to their production. The tensive use of machinery, and it is this increased demand for raw produce to alone that can relieve large portions of supply the machine, puts into requisithe community from the necessity of tion more seamen and more tonnage, continued toil, and diffuse amongst and calls into employ a proportion of them those intellectual and social every labourer necessary to the buildblessings which are the result of a ing and equipment of ships, such as state above the necessity of application miners, iron and copper founders, shipto the drudgery and labour of pro- wrights, riggers, sail-makers, ropeducing or manufacturing consumable makers, &c. &c. ; so that in point of commodities. The policy of using fact, if the stocking labourers thrown machinery is either a specific question on the parish be as 10, the increased or a question of degree; if the former, demand for labour of a different spewe must either refuse machinery in cies is as 9. Only one individual is toto, or avail ourselves of it to its ut therefore rendered an idle member of most possible extent; if it be a ques- the community, and he finds employtion of degree, what human wisdom ment by the natural inclination which will determine the point beyond which we all have to improve our condition. the use of machinery is not to be per- Added to all this, the inventor of the mitted ? Mr. Vaux talks of the agri- machine and the manufacturer acquire culturists having to bear “ the expense fortunes ; their money being brought of supporting that class of workmen, into the market, increases the compewhose labour is superseded by ma tition, and consequently the price of chinery;" and he continues to state, land and of its produce, and thus the that " machinery supersedes labour to agriculturist as well as every other man such a degree, that many thousands of is benefited, and the convenience of men with large families have been and apparel is diffused to individuals who continue to be removed from manu otherwise would have been destitute or facturing to country towns" and he deficiently supplied with it. Ex uno then draws the inference that their disce omnes. This is the common efparochial support is an evil falling ex fect of the invention of machinery; so clusively on the farmers and land- unfounded is the notion that the inholders. Now on this point we must

vention of a machine is not a great join issue with him, and deny that the and even an immediate benefit to all throwing of these men out of employ classes and individuals. is any evil at all, except, at the worst, We believe these are the only two to a portion of the men so discharged. material points upon which Mr. Vaux Suppose, for the sake of argument, the has committed any error of reasoning; sudden invention of a stocking ma and we shall now have the pleasurable chine, which throws 1000 workmen task of approring of his invaluable out of employ. Of these, perhaps, a performance. half or two-thirds find employment in Mr. Vaux first proves that the agrisome other business; but suppose even culturists are more distressed than any that the whole of them are thrown in other class of the community, and he to the work houses of the neighbouring then argues conclusively that classes parishes. The consequent increase of cannot, like individuals, ruin themPoor Rates is borne in proportion by selves, but that their distresses must agriculturist, tradesman, manufacturer, originate froin extraneous causes. That

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