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includes the year 1786. Mr. Pitt, in his average, keeps this
expenfive year out of fight, and reasons on other years more fa-
vourable to his purpose.

This dispute between Mr. Pitt and Mr. Sheridan is near akin
to that between the French minifter, and ex-minifter, Mr. Neckar
and Mr. de Calonne. Mr. Neckar, anxious like Mr. Pitt to
provide a finking fund, reasoned on an average from which cer-
tain years, more than ordinarily expenfive, were excluded.
Such and fuch, fays Mr. Neckar, would have been the state of
the French finances but for the temporary embarrassment in
which they were involved in confequence of the part which
France took in the American war. Mr. Neckar's fucceffor in
the office of comptroller-general of the finances, discovered, that
inftead of the furplus revenue which he confidently talked of,
there was in reality a very great deficiency. Mr. Neckar ac-
knowledges this deficiency, but, by way of apology, fhews how
it happened. Mr. de Calonne replies, that reafons why the de-
ficiency could not but exift, ferve only to prove the truth of its
existence; and the contingencies by which it was occafioned,
ought to have been taken into that average on which the pre-
tended furplus of the public revenue over the public expenditure
was founded.

As Mr. Neckar, in the formation of his average, ftops when he comes to the extraordinary expences incurred by war, fo Mr. Pitt carries his average no farther back than where he finds the nation to be in a ftate of perfect tranquillity, and, as he himself affirms, of unexampled profperity. Now, how far one or two years of unexampled profperity is a fit average for calculating the balance between the ordinary public expenditure and the ordinary public income, it is not difficult to determine. This is not quibbling about words. In fo grave a matter we would not give way to a levity and petulance which, in the character of critics, we would condemn on any serious occafion: we speak the words of truth and fobernefs. Have not adminiftration, in order to prop the finking fund, been reduced to the neceffity of borrowing a million fterling; and, in order to defray the annual intereft of this fum, to impose new and vexatious taxes? Our joy at the flattering profpect held out in the budget, though not wholly overcaft, cannot but fuffer a degree of abatement when we reflect that, on a general review of the income and expenditure of the years 1786, 87, 88, including in this expenditure the annual million for a finking fund, we find a deficiency of feveral millions fterling; that from the fum already redeemed we are to deduct loans, exchequer-bills, and anticipations of the public revenue to the amount of three millions and an half; and that the improvements in the collection of the taxes which

are

are now confidered as a neceffary article in the estimate which fupports the finking fund, were originally held out by the re venue committee as a provifion for contingencies. The only provifion that we have for unfavourable, for aught that has yet in fact taken place, is favourable contingencies. The efficacy of the annual million for a finking fund depends upon the perpetuity of peace. If the millennium, as adminiftration suppose, has actually commenced, if Satan fhall indeed be bound for a thousand years, there is not a doubt but the finking fund will melt away the national debt sooner or later; but if the old dragon fhould be fuffered to make his ufual rounds, he will quickly overturn all that the patrons of the finking fund have been building for years. Although not one of the members of the Houfe of Commons has deemed it proper fo far to encounter vulgar opinion as to oppofe the establishment of a finking fund of fome fort, there is nothing more certain, or even demonftrable, than that the scheme of making one object, the PUBLIC, both debtor and creditor, of giving away with one hand and taking with another, of tranfmitting to pofterity depreciated money, inftead of productive labour, is a mifchievous abfurdity; a truth on which we have touched, on different occafions, and particularly at confiderable length, in our political fpeculation for June laft, to which we refer our readers.

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Indeed, a plain man, without entering into the calculations of finance and the nature and caufes of the wealth of nations, naturally puts the question, If our revenue be in reality in fo very flourishing a fituation, where is the produce? Why impofe so many odious, vexatious, and ruinous taxes? That the excife impofed on tobacco is such, needs not to be illuftrated. is therefore to be modified, like many others of the prefent minifter's taxes, by a committee of parliament. And here it muft be allowed that the injudicious manner in which administration impofe, and the crown lawyers draw up acts for the impofition of taxes, is counterbalanced, in fome degree, by the candour and readiness with which they adopt ufeful plans and hints from all men, especially from their political adverfaries. Tell me, the minifter feems to fay on many occafions, tell me what you would have me to do; but let me be always prime minister of England. There is a great deal of caution and prudence in this mode of proceeding: but if it continues to grow into a system, if it is carried to the greateft poffible length, and practised in all poffible cafes, it may be doubted how far it is consonant with the fpirit of our conftitution, as it tends to take away from the RESPONSIBILITY of minifters, and to protect them from blame and cenfure, be the effect of their conduct what it will, by the authority and fanction of the Houfe of Commons. The bufinefs

of

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of that house, as we take it, is rather to fay negatively what a minifter fhall not do, than poy what he ought to do, or fhall do. Shall I pursue this or that measure? Shall I make war or peace, &c. &c.? Sir, you know best; you are beft acquainted with the circumstances of the cafe, you have weighed it in its origin, its collateral circumftances, and probable confequences. Whatever you do, you do it at your own rifk. If you act honeftly and wifely, you will be rewarded with approbation and applaufe; if difhoneftly or imprudently, punithed with difapprobation and difgrace. It is not enough that a minifter be honeft, diligent, constant, and firm, and protect himself and his measures by the most confummate arts of management. He should poffefs an inventive and fublime genius, that can penetrate farther into things than it would be, in all cafes, prudent, or perhaps poffible, to explain to the nation. He fhould be able not only to prove the purity of his intentions with regard to the means--but to poffefs such a confidence in the wisdom of his measures as might enable him to foresee and foretell the effects of his conduct. Such a minifter was the immortal CHATHAM; fuch a minifter is NOT his fon. Lord NORTH, in the spirit of management and caution, obtained a vote of the Commons for carrying on war against the AngloAmericans. This of courfe became the war of the Houfe; and the House therefore perfevered in it longer than they would have otherwise done, if it had been undertaken and carried on folely by the authority of the minister.

The fmall majority by which the motion for a repeal of the tobacco excife act was negatived, fufficiently declares the sense of the nation on that fubject.

REFORM OF PARLIAMENTARY REPRESENTATION.

Mr. Flood, as we meant to have obferved in our last speculation, had we not been precluded by other matter, introduced and recommended his motion for a more equal reprefentation of the people in parliament with admirable ingenuity and eloquence. All that could be fuggefted by the faculty of reafoning, in favour of his motion, was urged by Mr. Flood with modefty, with brevity, and in that calm and difpaffionate, though manly and energetic manner, that alone becomes the fenate of a cultivated nation-yet was his motion wifely rejected.

At all times, but especially in the prefent, it would be political madness to excite a spirit of popular difcontent; to move more than the united wifdom of the nation could either wield when in motion, or reduce to a state of rest. While any tolerable fhare of virtue is to be found, while trade flourishes, and

of

property is fecured, there will always remain a fufficient degree of nervous fenfibility in the political conftitution for vibrating the fenfations of the body to the head and heart: nor is there the smallest neceffity for more ears to hear, or tongues to utter, the public voice. If commerce fhall languish, property become infecure, protection and favour ufurp the places of truth and justice, all things become venal and corrupt, the whole body faint, and the head difordered; in vain fhall we attempt to fupply a defect in the radical spirit of our conftitution, virtue, and honour, by multiplying parliamentary orators—

Non-fi linguæ centum fint, oraque centum

Ferrea vox.

In the present situation of affairs, there is no British minister but who MUST pay regard to the public opinion, which, in all, public diffenfions, cafts the balance, if not always with wisdom, always with decifion. The people, by taking part with ministry, are able to fupport them if they are in the right, or overturn them if they are found to multiply the oppreffions more than the bleffings of the nation, by fupporting oppofition. The chain of arteries that runs throughout, and connects and bestows vitality on the British conftitution is this: as ministers muft pay regard to the voice of the members of parliament, and thefe to that of their electors; fo the electors themselves, on all great and momentous occafions, catch the general tone, and dare not to refift the unanimous fentiments of their neighbours.

FOREIGN VIEWS.

The ftrong CONFEDERACY that has been formed between Pruffia, Sweden, Poland, Turkey, and, we may add, England、 and Holland, is a ftriking proof of the united power of

THE RUSSIANS AND AUSTRIANS.

A general war is on the point of bursting out on the continent; if it be not prevented by a fudden pacification. Nor is it altogether unreasonable to fuppofe that a pacification may yet take place. It was not till after numerous and most formidable armies had been brought into the field, which produced many evolutions, that peace was made at Tefchen, which fettled the difpute concerning the fucceffion of Bavaria, between the late overeigns of Auftria and Pruffia.

DIFFICULTIES AND DISSENSIONS IN FRANCE.

It was nobly faid by the Count de Clermont the National Affembly is accuftomed to ftorms.' If the arduous work which

they have undertaken is not wholly fuperior to the powers of human wisdom, the genius of that august body, notwithstanding prefent appearances, will ride in the whirlwind, and direct the ftorm. Though ariftocratical and clerical combinations and intrigues may trouble and impede their progress in legislation for a time, they will finally prevail, being fupported by reason, and even numbers, on their fide, and the invincible spirit of freedom.

IN THE BELGIC PROVINCES

the demon of fuperftition ftill ftretches his raven wings over the land, and by his deadly fhade attempts, with various fuccefs, to exclude the light of liberty. The Indians have a notion that, in eclipfes, there is a conteft between a good and an evil fpirit; but as light invariably prevails over darkness at last, they rightly conclude that the good spirit is the most powerful. In the Auftrian Netherlands, at the prefent moment, the fun of righteousness is under an eclipfe; but the good spirit will prevail, and fhed his benign influence on men who are under darkness and the fhadow of death..

When we read in ancient authors of the druidical facrifices in Gaul of human creatures, we are struck with surprise and horror. When we reflect on these, and compare them with the defpotic and fanguinary proceedings of the priests of GALLIA BELGICA at the prefent moment, we conclude that the spirit of fuperftition and prieftcraft remains always the fame, however may change its object and mode of acting.

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