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RBVIEW.Vaux on relative Tutation. [xcm. if taxes falt disproportionately on any not the consumers, are benefited, by particular class, that the effect of such the taking off the tax, and are conse disproportion is to depress the class quently the party injured by the impowhich pays the most, whilst it acts as a sition of the tax. The same argument sort of bounty on such as bear less than applies to sugar, wine, and every other their proper" ratio. The author then article of consumption. proves by a variety of details, and by Mr. Vaux, as a gentleman of expelogical and sound reasoning, that the rience, and of great practical know. taxes upon malt, hops, beer, soap, ledge, may. “ know all qualities with a candles, and leather, fall with pecu- learned spirit of human dealings;" he liar severity upon the landed interests may therefore consider it visionary or in general, whilst several of them ope- Utopian in us to argue that the remedy rate so unequally upon different soils for the evils which he so accurately de as to effect à further and considerable lineates, is not to balance the classes injury to many cultivators in particu- of the community, and to relieve one lar, and he then proposes an equaliza- by taxing the other ; but, as the Gotion of all such fiscal contributions, so vernment now acknowledges, to de that merchant, manufacturer, trades- part gradually from our factitious and man, and capitalist, should bear a due artificial systein of currency, of comratio of the public burdens. This view merce, of manufacture, and of agriculof the subject is evidently sound, and ture, and to let every class compete in our author states his propositions with the market without shackling industry, accuracy and method; he proves them or giving capital any artificial directions by an elaborate and valuable collec- by laws of any sort. Thus, when out tion of facts and by sound deductions, author talks of the evil of draining our and he often gives much strength and country of specie, by the purchase of clearness to his positions by apposite foreign corn; we would reply, let Nacases and other judicious illustrations. ture take her course, let our dealers
We are aware that there are many buy foreign corn as long as they find persons who will reply to our author's it to their advantage to do so; and if views by asserting a trite observation they drain the country of specie, it will that neither the tax on malt, nor in soon find its way back ; for specie, deed any other tax, can ever fall upon like liquids, has a natural tendency to the producer; that taxes always fall find its level. If, for instance, our ultimately upon the consumner. No- country were drained of half its specie, thing can be more erroneous in some the remaining half would have to per
Adam Smith has allowed that form the same services that were beCustom Duties injure, but never ulti- fore performed by the whole amount, mately fall on the merchant; but it or, in other terms, it would double its must be remembered, that the mer- value, and command twice its former chant stands in a vastly different posi- quantity of labour and of goods. Fotion from the producer of the raw or reign merchants would therefore bring even manufactured material; and it will their capital to ours, as the cheapest be
easy to prove that many taxes up- market, and this influx of money on consumable commodities are borne would continue until the balance of by the producers, and not by the con our specie was restored. Thus would sumers or by the public at large. Sup- this draining, the country of specie pose, for the sake of argument, that soon cure itself by the natural laws of the Government were to reduce the barter, without any interference on Malt Tax by one million. The con- the part of legislators or rulers--an sequent reduction in the price of malt interference which always does more would encourage consumption ; the harm than good. demand would therefore increase, and We strongly admire the terse and the producer would raise his price un- able manner in which Mr. Vaux often til malt reaches its value before the refutes the reasoning of some of the tax was taken off. The difference, most eminent amongst the writers op therefore, between the high and the on political economy; for instance, Jow prices, or, in other language, the there is something remarkably happy one million which in one instance and conclusive in the way in which be went to the Exchequer, would now refutes a favourite principle of My Ri go into the pockets of the producers ; cardo (p. 42), who, with all his indisor, in other terms, the producers, and putably great talents, has, we con
PART 1.] REVIEW,Vanx on relative Taxation.
613 ceive, in many instances, argued upon Americans. So far the picture is rea. erroneous principles, and to conclu- sonable; but we must add, that in sions not consistent with the enlarged the year 1812, when we had upwards outline of his general system. There of 400,000 able men supported in are no persons more disposed thay pur sloth in parish work houses, the price selves to express our respect for the of labour was exorbitantly high, large abilities of Mr. Malthus, and particu- bounties were given by Government larly for the talents of Mr. Ricardo ; and by the India Company for soldiers but we must agree with Mr. Vaux, and sailors, and neither soldiers, sailors, that when these gentlemen lay down nor labourers, could be had in suffisuch undiscriminating principles as cient numbers. These facts are althat “high taxation equally affects all most incredible, and yet they are inproducers," it is unnecessary to enter disputably true. Would not the cominto their refutation.
mon passions of our nature, would The author, at page 57, enters into not the common laws of demand and the subject of Population, of its gene- supply have brought these paupers ral principles, and of the comparative forth into exertion ? Nothing but state of the population of ancient and the artificial system of society in which modern Europe. We cannot agree we have been plunged by the errors of with Mr. Vaux in his opinions upon statesmen, could have prevented such Mr. Malthus's celebrated treatise, but a result. We do not agree with Mr. we agree with him in following Mr. Vaux, that these paupers ought to have Hume's idea that modern Europe is by been compelled to cultivate our infefar more densely peopled than it was rior lands, but they certainly ought to at any period of ancient history. The have been brought into the market of merits of this controversy are compris labour, and left to be hired, according ed in a very narrow compass. From the to the demand existing at that time in improved state of agricultural science, the market. more food is produced now than In page 67, Mr. Vaux, we think there was formerly; all that is pro- with justice, denies one of the princiduced is consumed; and if, therefore, pal data, or, in short, the very keythe population be not increased, it is stone of much of Mr. Arthur Young's incumbent on the other party to show system; and in several other places he that a man individually eats more now makes many very acute and useful obthan he did formerly.
servations upon the principles of that There are certainly a prodigious distinguished individual. But having, number of paradoxes in our social sys- with the candour of eriticism, refuted, tem, which' no human ingenuity can as we conceive, what is erroneous in explain or account for. For instance, the present publication, and having in in page 63, our author states, that in justice borne testimony to the general 1812 we were buying foreign corn, merits of the work, and given our being unable to supply our population readers an adequate idea of the princiby our home produce; and yet we had ples adopted by Mr. Vaux, and of the then thousands of acres of (inferior) manner in which he supports them, land uncultivated, and more than our limits prevent our going at greater 1,500,000 of our people in the work. length into the subject. houses, and of these nearly 400,000 Mr. Vaux has some useful observawere able-bodied men. So far the tions upon the increased use of spiritucase can be easily explained upon ra ous liquors by the poor, in consequence tional theory. The occupiers of rich of the high price of beer occasioned by lands in America could produce corn taxation. Commencing at page 141, that would bear the expence of con he has rather a long inquiry into the veyance across the Atlantic, and yet question of demand and supply, and be brought into the English market at how both are affected by injudicious a price lower than that at which we duties and taxes. At page 164, we could produce corn by the cultivation have an invaluable table or synopsis, of our poor lands by the labourers from showing the amount of Poor Rates for the workhouses. We therefore followevery county from 1813 to 1821, both ed the dictates of common sense, and years inclusive, and comparing these bought corn where we could get it the sums with the Poor Rates paid by cheapest, and which was from the each county, in the latter year of the
Review.Count de Soligny's Letters on England. [xcirr. reign of Charles the Second. Mr. plan followed by the author of the Vaux then discusses the effect of dis work now before us. proportionate taxation upon planting The first nineteen of the Letters of and upon tithes, and concludes by a the Count de Soligny have already apvery useful chapter upon the Land peared in a recently established MonthTax.. This last subject he handles ly Miscellany. The Author arrives at with great ability, and has condensed London viâ Dieppe, and after noticing a vast deal of useful inforination with- the various objects of interest on his in a very small compass.
route, proceeds to give a copious deThe great superiority of Mr. Vaux's tail of every thing worth visiting in work over many others upon the same the capital : the Elgin Marbles, St. subjects, is derived from an apparently Paul's Cathedral, the Theatre, and the intimate knowledge of practical agri- Painters, Sculpture, and Music, are 'culture, of the condition of agricul- treated of at length, and they are folturists, and of land in general, as a mar lowed by some good remarks on the ketable commodity. Experience and state of the Fine Arts and Literature fact upon such subjects must always in England. bear down speculation and theory; The second volume opens with a and as this author seems to be well comprehensive view of the present read on such questions, and to have state of Poetry in England, compared weighed both his own experience and with that of France, very much to the the opinions of others in the balance advantage of the former. of a mind naturally vigilant and saga In the sixty-first Letter, the author, cious, and apparently accustomed to giving a short account of the periodireflection and research, his work is cal works of the present day in Enghighly deserving the attention of all land, says, who interest themselves in statistical
“ The Edinburgh and Quarterly Reviews inquiries, and in the philosophy of resemble and stand nearly on a level with fiscal government.
each other, in every respect; in talent,
learning, taste, spirit, and general imparLetters on England. By Victoire tiality, as well as in their absolute devotion Count de Soligny. Translated from the to a particular party. If they differ in any original MSS. 2 vols. pp. 627. Colburn. general manner, it is that the Edinburgh THE Count de Soligny is a very
has more brilliancy than its younger rival, fertile and sometimes a very interest- The cause of sound literature, and correct
and the Quarterly more depth and solidity. ing writer.
Several of the promi- taste, has, no doubt, been infinitely benefit nent passages in these volumes ma
ed by the respective exertions of these two nifest such quickness and justness of works. Their general plans are exactly siobservation, and such felicity of com milar. They are of a mixed character, communicating first impressions, that with prising an analysis and review of recent a little more pains, their
author might works, and original essays on every possible rank at the head of our English Tour- subject that can be regarded as possessing ists. Before a traveller commences his a public interest. Their ostensible plan is intended route, he should select from
indeed confined to the former of these ob prior recitals the principal topics of jects; the latter is generally effected by speculation and curiosity, that he may work at the head of their proposed essay on
placing the title merely of some recent omit nothing from ignorance of its existence, and after he has completed of the work to a few lines at the beginning,
the same subject, but confining their notice his peregrination, he might derive
or end of the article ; occupying the rest much benefit from a more deliberate
with the writer's own views and opinions, perusal of the best authorities, since
and bringing his own knowledge to bear on thus he might confront his own re the subject in question. Many of these marks with those of others, and en essays, and particularly some of those which trench or enlarge, correct or elucidate, have appeared in the Quarterly, are consias circumstances might require. All dered as among the best pieces of writing of this, we apprehend, might be effected
the kind in the English language." without subjecting the understanding In the sixty-second and sixty-third or the feelings to any undue controul; Letters, the Count proceeds to exabecause the legitimate end of compari- mine the state of Education in Eng: son is not to warp the judgment, but land, including the common Boarding to amend error and ascertain truth; Schools, Schools for Females, and pub and such appears to have been the lic Grammar Schools. His observations
615 on our system of education are very se it is agreed to force the Emperor to vere, but it is feared that they are but acknowledge himself a feudatory detoo true.
pendent on the Spanish Crown,, and <• As to any thing that is gained at these
transfer his court to the Spanish quarschools in the shape of acquirement, it is
ters. The Mexican temple is opened literally worse than nothing. I have never for the nuptials, where the murder of seen an English boy of eleven or twelve Cazziva is suddenly announced by a years of age, of however reputable parents, Priest; Montezuma discovers blood on who could speak his own language with his daughter's breast, and she, to prove common grammatical propriety; which the blood her own, draws forth and would scarcely have happened, if he had throws away the dagger. His suspi-, passed his time at home. And I have met
cions of her guilt, however, are not with many who have learned French for
unmoved. The Spaniards, with Corseven years (for every body learns French here), who, so far from able to hold a con
tez at their head, now enter, and
proversation in that language, could with diffi
pose to Montezuma the act of self-deculty be made to answer the simplest ques- gradation, and demand that Prince tion intelligibly."
given up to them for havThe subsequent Letters describe va
ing slain a Spaniard who had elevated rious subjects, Richmond Hill,
a cross in the Mexican temple. To Hampstead Heath,-Summer's day at,
avert the danger from the Prince, Oxford, - Coronation of George the Montezuma commits himself to their Fourth, &c.
disposal. The Royal residence being The work is elegantly written, and removed to the Spanish quarters, Seexhibits an amiable, sensible, and well bastian demands Mora in marriage, cultivated mind: it is, however, evi-, assuring the Emperor that she had dently the work of an Englishman,' embraced the Christian faith. and we hope that he will place his nounced and cursed by her father, and name in the title-page to a second edi.. discarded by Zobaya, she submits to tion.
the protection of Sebastian. Monte
zuma drinks poison previously to his 119. Montezuma, a Tragedy, in Five : Acts, he announces to the people the auda
appearance in a public assembly, where and other Poems. By St. John Dorset. cious purposes of the Spaniards. ZoSvo. pp. 173. Rodwell and Martin.
baya, who has escaped the vengeance THE plot of this play is founded on of his foes, suddenly enters and rethe invasion of Mexico by the Spa- places the Crown on the head of niards, under Fernando Cortez. The Montezuma, and being threatened by Emperor Montezuma and his Court Cortez, fells him dead at his feet. labour under the double influence of Mora, in the wildness of despair, hatred and terror, inspired by the in- seeks her father, who dies reconciled, vaders. Mora, daughter of Monte- and forgiving, and the curtain falls as zuma, is betrothed to Zobaya, a Prince she expires in agony. of the Imperial family, but has set her There is more of genius than of. affections on Sebastian, an associate of judgment in this performance. As a Cortez, whom she favours with secret play, it is regular and well conducted, interviews, and informs of a plot to but rather too long. As a dramatic destroy the Spaniards at midnight. poem, it abounds with elevated and Meanwhile Montezuma is made ac original sentiments, expressed in lanquainted with these private meetings, guage generally appropriate, and often. and as a nieasure of precaution, ap- beautiful. Most readers will, howpoints the next morning for the nup- ever, rise dissatisfied from the perusal, rials of his daughter and Zobaya. A of it, partly in consequence of the wafarewell interview with Sebastian takes vering principles of Montezuma, and place in the Temple of the Sun, where partly from a want of character in Zoshe obtains from him a crucifix as a baya and Mora. memorial of their attachment. They The author, in an advertisement, are interrupted by the High Priest, allows that the style in some passages who attempting an alarm, is killed by scarcely rises above the level of ordiSebastian; Mora takes up the bloody nary discourse, and at the same time dagger, and conceals it in her bosom. declares that these familiarities have Sebastian reports to his countrymen been intentional. We think, hows the plot contrived against them, when ever, that he has pushed this principle
REVIEW, Montezuma. Barnett's Memoirs. [xCHÍ. a little too far. We find no fault with escape particular notice, nor can any the language of the unprincipled in- production of such a poét pass without vaders of right and royalty; but in the adequate encouragement and applause. fifth Act, where Montezuma declares to the assembled populace the design
120. Memoirs of Francis Barnett, the Leof Cortez, he uses this homely phrase
fevre of No Fiction, and a Review of ology:
that Work, with Letters and authentic “ He wants to take my Crown from me.' Documents. In two volumes. Crown 8vo.
Vol. I. pp. 381 ; II. pp. 380. Strongly reminding us of children's
THE statement of the author is simquarrels.
Such instance of bad taste will ply this. He became acquainted with pear the less pardonable in a writer a young man named Reed, who bad
been who has given us, on some occasions,
apprentice to a watch-maker, afpassages remarkable for strength and terwards a porter of earthenware in the felicity of diction, and vigour of con
service of his father and mother, who ception.
kept a china-shop, and latterly a DisIn a dialogue between the Spaniards, senting Minister. In this capacity, he one of them intimates a doubt of their writes a religious novel, entitled No perfect safety, and is thus answered by tator on the Whole Duty of Man, he
Fiction." Like the far-famed anno. another:
forms his characters out of his congre<< By Heav'n, if they alarm us We will on board, and from the cannon's himself being also introduced under
gation, ascribing to them various sins, mouth
[crack, the character of Douglas, and utterly Pour such a storm, shall make the pavements void of all human imperfections. Mr. And yawn to catch the towers that grow up- Barnett having been one of these liZobaya exhorts the maddening Em- of Le Fevre, demanded an explana
belled persons under the appellation peror to patience, and is thus answered: tion, and received in reply a shocking « Zobaya! I've been patient, very patient :
inuendo (see vol. I. pp. 72, 80, 81, But, Sir, my nature's hot, my bosom yearns &c.) that drove him into a mad-house, To shake concealment, like a viper, off: where he was confined two years ; It preys upon me, eats my living heart."
and, upon recovery of his senses, he Cortez, with Sebastian, and his makes this appeal to the public. Such chief associates, enter to Montezuma is the controversy between the Rev. in the temple on the morning of the Andrew Reed, the Douglas of “ No marriage :
Fiction, and Mr. Barnett, the Le CORTEZ.
Fevre of the same righteous performNow when we received Your gracious summons, King, we thought
Of “high life below stairs," in sa't was so
cred matters, the following sample is Express'the marriage-form stood still for most precious : MONTEZUMA.
“ The members of this wonderful society 'Tis all complete : I had no other purpose (a pretended literary club) were myself and Than to unclasp the girdle of my hate, I put myself first, because I was secretary, Which hath restrain'd me night and day for librarian, and treasurer), a clerk on sixty long :
pounds a year, with a common Yorkshire I've sported with ye: thus it is : behold, education ; Palmer, a journeyman pictureThe bride! (approaching SEBASTIAN.) And frame maker; Jardine, a shoemaker, who
you, who stand apart, as one was journeyman to his father, and had to Of separate ends, unlike these smooth ma- work very hard to get a living; Liniker, rauders,
who I believe was a journeyman currier ; Bent on a higher privilege than gold, and another, whose name I forget, but who Anticipating some superior gain,
was a journeyman baker, and who was so Some choice wreck out of the ocean of our stupid, that he could hardly earn his own griefs,
[us, bread; and last, but not least, was our You have been highly favour'd, Sir, amongst young novelist, who, after having been spThis is the married maid of Mexico." prenticed to a watch-maker, persuaded his
Of the other poems, which are but parents to parchase the remainder of his few, the
best is a New Year's Ode for time, that he might devote it to the more 1821. Gladly would we have tran- being delf-porter to his mother. I have
easy, although much humbler employ of scribed the whole of it, but it cannot often been amused since that time, when