The Literary panorama

BANKRUPTCY SUPERSEDED.
Dec. 23. S. Burhage, late of Fenny Stratford,
Bucks, innholder

BANKRUPTS.

Dec. 23. J. Spearing, Brighthelmstone, Sussex,
cabinet-maker. Attorney, Evatt, Warwick-
court, Gray's-inn

G. A. Child, Bristol, serivener. Att. W. Thomas,
Bristol

W. Berridge, Maiden-lane, Wood-street, Cheap-
side, London, hosier. Att. Baxter and Martin,
Furnival's-inn

'f. Cooke, late of the city of Gloucester, merchant. Att. Egerton, Gray's-inn-square

J. F. Curtis, Minories, London, linen-draper. Att. Dobie and Thomas, Crane-court, Fleet-street A. M'Craith, Lower Brook-street, Grosvenorsquare, Middlesex, wire-merchant. Att. Wilde, jun. Castle-street, Falcon-square

W. Hughes, Queen-street, Southwark, porter and
cyder dealer. Att. Burn, Old Jewry

J. I. Levy, late of Haydon-street, Minories, mer-
chant. Att. Keys, Somerset-street, Aldgate
S. C. Pringle, Newcastle-upon-Tyne, grocer. Att.
Moggison, Hatton-garden

W. Waller, late of Exeter, ironmonger. Att.
Willams and Darke, Bedford-row

W. Williams, of Bedwellty, Monmouthshire,
maltster

T. Jones, High-street, St. Mary-le-Bone, Middle-
sex, carpenter. Att. Rogers, Frith-str. Soho
T. Warwick, Great Sutton-street, Middlesex,
watchmaker. Att. Lyon, Cornhill

Dec. 27. C. Clarke, Bristol, corn-factor. Att.
Blandford and Sweet, Inner Temple
T. Bailey, late of Liverpool, timber-merchant.
Att. Cooper and Lowe, Southampton-buildings
W. Knight, late of Stonebreaks, Yorkshire, clo-
thier. Att. Townsend, Staple-inn

G. Oxlade, Hoddesdon, Herts, money-scrivener.
Att. Williams, Cursitor-street

J. Smith and E. Meredith, of Blackmoor-street,
Drury-lane, linen-drapers. Att. Harman, Wine-
office-court, Fleet-street

M. Gillies, Southampton-place, New-road. Att.
Shawes and Le Blanc, Tudor-street

A. M'Craith and J. Marshall, late of Lower Brook-
street, Middlesex, wine-merchants. Att. Sher-
wood, Cushion-court, Broad-street

W. Harrison, of Berwick-street, Oxford-street,
currier. Att. Popkin, Dean-street, Soho
Dec. 30. J. Yates, of Shelton, in the parish of
Stoke-upon-Trent, in the county of Stafford,
manufacturer of china-ware, dealer and chap-
man. Att. Leigh and Mason, New Bridge-
street, London

C. S. Richardson, of Cambridge, in the county of
Cambridge, linen-draper. Att, Long, Middle
Temple, London

R. Cundall the younger, of the suburbs of the
city of York, common-brewer.
Att. Edge,
Inner Temple, London

P. Phillips, late of the parish of Marshfield, in the
county of Monmouth, coal-merchant, dealer
and chapman. Att. Edmunds and Son, Ex-
chequer Office of Pleas, Lincoln's-inn, London
1807. Jan. 3. C. Chard, of High Holborn, in
the county of Middlesex, chemist and druggist.
Att. Smith, Hatton-garden.

T. Goodyer, now or late of Market-street, in the
county of Herts, grocer. Att. Fielder, Duke-
street, Grosvenor-square

J. Tumner, of Mary-le-bonne-street, in the coun-
ty of Middlesex, vintner, dealer and chapman.
Att. Rogers, Manchester-buildings, Westm.
W. List, late of Cateaton-street, in the city of
London, warehouseman, dealer and chapman.
Att. Pasmore, Warnford-ct., Throgmorton-st.
A. M. Pereira, of Old Bethlem, in the city of
London, merchant. Att. Hunter and Rikards,
Charlotte-row, Mansion-house

H. Green, of Southgate, in the county of Middle-
sex, farmer, dealer and chapman. Att. Brem-
ridge, Temple, London

J. Rutter, late of Ormskirk, in the county of
Lancaster, innkeeper, dealer and chapman (but
now a prisoner for debt in Lancaster Castle),
Att. Hulme, Brunswick-square, London
J. Hesketh and W. Jones, of Liverpool, in the
county of Lancaster, grocers. Att. Wiatt, Li-
verpool

W. Branwhite, of Tobacco-roll-court, Grace-
church-street, in the city of London, ware-
houseman, dealer and chapman. Att. Rear-
don, Corbet-court, Gracechurch-street

G. Potts, of Newcastle-upon-Tyne, linen-draper, dealer and chapman. Att. Berry and James, Walbrook, London

B. Bates, of Sherringham, in the county of Nor-
folk, shopkeeper, dealer and chapman. Att.
Harmer, Norwich

J. L. Topping, of Bishopsgate-street, in the city
of London, grocer, tea-dealer, and chapman.
Att. Gleadhill and Payne, Tokenhouse-yard
Jan. 6. T. Shepley, of Selby, in the county of
York, brewer, dealer and chapman. All
Sykes and Knowles, New-inn, London
J. Julian, of Bobber's Mill, in the county of Nat-
tingham, miller, dealer and chapman. Att.
Macdougall and Hunter, Lincoln's-inn

C. N. Langdale, of Thirsk, in the county of York,
wine and spirit merchant, dealer and chapman.
Att. Chippendale, King's Bench Walks, Innes
Temple, London

B. Hunt, late of Brighthelmstone, in the county
of Sussex, builder, dealer and chapman. Att.
Smith, Furnival's-inn, London

J. Jackson, of Sculcoates,, Yorkshire, cabinet-
maker, dealer and chapman. Att. Allen, Ex-
ley, and Stocker, Furnival's-inn, London
W. Butt, of Page's Walk, in the county of Surrey,
hair-merchant. Att. Ledwich, Baldwin's-

court, Cloak-lane

Jan. 10. J. Epworth, of Spalding, in the county of Lincoln, grocer, dealer and chapman.. Att. Harvey and Bryent, Stone-buildings, Lincoln'sinn, London

T. Kidd, late of the town and county of Newcastle-upon-Tyne, sail-manufacturer. Alt. Wortham and Stephenson, Castle-street, Holborn, London

B. Trickey, of the borough of Plympton Earl, in
the county of Devon, butcher. Att. Street and
Woolfe, Philpot-lane, London

J. L. Cox, of High-street, Lambeth, in the county
of Surrey, victualler, dealer and chapman. Att.
Meymott, Charlotte-street, Blackfriars-road
J. Lucy, of Liverpool, merchant. Att. Blakelock,
Temple, London

T. Tills, of Wymondham, in the county of Norfolk, cordwainer, dealer and chapman. Att. Follett, Paper-buildings, Inner Temple, London W. Blindell, of Welwyn, in the county of Hertford, maltster, dealer and chapman. Att. Taylor, Old-street-road, London

J. Osment, late of Yeovil, in the county of Somerset, victualler, dealer and chapman. Att. Batten, Yeovil, Somerset

T. Barton, of Liverpool, in the county of Lancaster, merchant. Att. Greaves, Liverpool G. Boorne, of the city of Norwich, in the county of Norfolk, draper. Att. Harmer, Norwich; Colvard, Wakefield

Jan. 13. J. W. Dixon, of the Crescent, near the Minories, in the city of London, merchant, ship and insurance-broker. Att. Hillyard, Copthall-court, Throgmorton-street

J. Hawkey, of Piccadilly, in the county of Middlesex, army accoutrement-maker. Att. Cole, Southampton-street, Bloomsbury-square G. Godwin, of Stafford, in the county of Stafford, Cordwainer and shoemaker. Att. Punton, Hind-court, Fleet-street, London R. Weaver, of Hardwick, in the county of Hereford, miller, dealer and chapman. Att. Lowndes and Lambert, Red Lion-sq., London J. Taylor, of Micklehurst, in the county of Chester, cotton-spinner, manufacturer, dealer and chapman. Att. Milne and Parry, Old Jewry W. Garland, of Shepton Maliet, in the county of Somerset, innholder, dealer and chapman. Att. King, Took's-court, Chancery-lane, London T. Smith, of Coseley, in the county of Stafford, coal-seller, dealer and chapman. Att. Nicholls,, Tavistock-place, London

A. Thomas, of Duke-street, St. James's, in the county of Middlesex, and C. H. Roslein and C, Schenling, of No. 9, Arundel-street, Strand, in the said county (lately carrying on trade together at No. 30, Walbrook, in the city of London), merchants, dealers and chapmen. Att. Berry and James, Waibrook

Swannack, of Russeli-street, Covent-garden, in the county of Middlesex, grocer, dealer and chapman. tt. Gatty and Haddan, Angelcourt, Throgmorton-street, London

CERTIFICATES.

Nov. 25. M. Furniss, J. White, and R. Styring, Sheffield, silver-platers. T. Jackson, Liverpool, hatter. J. Lowis, jun. Spilsby, Lincoln, linen-draper.

Nov. 29. J. Pendred, Brook-green, Hammersmith, dealer. G. Sidgreaves, Preston, cottonmanufacturer. W. Sherman, Penton-street, Pentonville, ladies shoemaker. E. M'Cabe, Broad-street, Bloomsbury, hat-maker. F. Beesley, and T. Owen, late of Rood-lane, winemerchants. J. Moore, Walworth, merchant. W. Blunt, Hartwell, Northamptonsh. farmer. Dec. 2. M. White, Portsmouth, wine-merchant. S. Lenton, Market Harborough, Leicester, horse-dealer.

Dec. 6. J. Holland, Gray's-inn-lane, oilman. F. Reynard, Scotton, Yorkshire, butcher. J. M'Nish, Wigan, Lancashire, timber-merchant. W. Beattie, St. Paul's Church-yard, pocketbook-maker. T. Williams and Mary Field, Aldersgate-street, packers. J. Orgill and J.

Burton, Manchester, manufacturers. W. Guy, Devizes, tinman. H. R. Bowen, Bath, chinaG. L. Gibson, Colchester, taylor.

man.

Dec. 9. J. Morgan, Noyaddfach, Carmarthenshire, timber-merchant. T. Simpson and N. Simpson, Northallerton, Yorkshire, merchants. J. Partington, Fen-court, Fenchurch-street, broker. T. Hobson, Louth, Lincolnshire, furrier. S. Davies, Manchester, dealer in cotton twist and weft.

Dec. 13. C. Chervet and J. Fletcher, Walbrook, London, merchants. G. Rayson, Leeds, druggist. M. Eurnis, J. White, and R. Styring, Sheffield, silver-platers. J. Ayres, Sun-street, Bishopsgate-street, tallow-chandler. J. Waters, Old Bethlem, turner. W. Skinner, East-lane, Greenwich, victualler. H. Hancock and J. B. Hoffmeyer, Newcastle-upon-Tyne, merchants. Dec. 16. F. Bate, Vigo-lane, printseller. S. Solomonson, New-street, Bishopsgate, merchant. J. Nevil, Blackburn, Lancashire, grocer. Dec. 20. E. Cheverton, Newport, linen-draper. J. Collier, Chorley, Lancashire, cotton-manufacturer. T. Hadfield and W. Hadfield, Wakefield, dealers. J. Woodford, Oxford-street, cheesemonger. J. Critchley, Orford, cottonspinner. C. Swain, Birmingham, tobacconist. A. Durhan., Birmingham, grocer. R. Mathews and T. Jones, Aberystwith, Cardiganshire, merchants. W. Leith, St. Margaret, Rochester, rope-maker.

Dec. 23. W. Altham, Tokenhouse-yard, London, broker. W. Surtees, J. Surtees, R. Burdon, J. Brandling, and J. Embleton, of Berwick-upon-Tweed, bankers. C. Flude, Camdenstreet, St. Mary, Islington, coal-merchant. R. Rawlinson, Liverpool, sadler. W. Hudson, late of Whaley, Cheshire, innkeeper. Dec. 27. F. Scurry, Kent-road, Southwark, coal-dealer. J. Unthank and R. Meredith, Manchester, manufacturers.

Dec. 30. S. Goodwin, of the Haymarket, hardwareman. J. Lythgoe, Liverpool, tobacconist. W. S. A. Middleton, Liverpool, tobacconist. J. E. Howard, Barns, Truro, Cornwall, mercer. Henrietta-str. Covent-garden, money-scrivener. 1807. Jan. 3. W. Smalley, Nannerch, Flint, wire-maker. J. Wakefield, Bouverie-street, wine-merchant. W. Parr, Lower Shadwell, grocer. J. Brewer, Richmond-hill, victualler. J. Wake, Whitby, York, ship-builder. B. Hole, Painswick, Gloucester, clothier.

Jan. 6. T. Smith, Mawdesley, Lancaster, tanner. J. Horth, Norwich, upholsterer. A. Midghall, Liverpool, joiner and builder. A. Harvey, Wigan, Lancaster, milliner. W. Vinicomte, Bath, umbrella-manufacturer. T. Walley, Liverpool, merchant. J. Chadwick, Manchester, manufacturer. M. Swancott, Foster-lane, Cheapside, warehouseman. R. Ockenden, Bexhill, Sussex, shopkeeper.

Jan. 10. F. Kampf, Rathbone-place, cabinetmaker. D. Reed, Wapping High-street, vi tualler. J. Hopkins, Alcester, Warwick, grocer. T. Taylor, Birmingham, common-carrier. Jan. 13. T. Hester, New Cross, Deptford, penter. W. Burwood, Sun Wharf, Wapping wharfinger.

augmented from £5,108 to £8,292. As the

THOUGHTS ON THE INCREASE OF THE PER- purchase of lottery tickets is a tax not im

MANENT AND WAR TAXES FOR THE YEARS
1805 AND 1806 : To WHICH ARE APPEND-
ED, TABLES SHEWING THE RELATIVE
INCOME OF EACH QUARTER OF THOSE
YEARS, FOR THE PURPOSE OF BEING COM-
PARED WITH EACH OTHER.

THE foregoing pages have comprised a succinct account of the state of foreign countries; composed chiefly with a view to render in telligible what allusions to the state of those countries, or what information as to their principal events, as they occur, may appear in our Work. But a more intimate acquaintance with the sources of British power nd welfare is the natural wish of every friend to his country. This we have endeavoured to gratify on various occasions, according to our opportunities and abilities. The subject of the finances of Britain has repeatedly occupied our pages. Particularly, in consequence of the Minister's late proposal for suspending the progressive increase of taxation, we have thought it our duty to contribute all in our power to the elucidation of that important proposition. But it is natural when the difficulty of suggesting fresh subjects of taxation is mentioned and acknowledged on all hands, that inquiry should be made as to what has been already taxed, and what has been the produce of those taxes. We are therefore happy in an opportunity of submitting to our readers the following Tables, which shew, 1. The articles taxed. 2. The produce of these taxes quarterly, for the years 1805 and | 1806, whereby we learn the comparative state of cach article, and its effect on the whole, for these two years. 3. The divisions of these taxes under their respective heads, enables us at one view to distinguish their nature, and the sources which support them. It appears, that the total for the year 1805 is £13,171,449; for 1805, the total £14,821,252. The increase being £1,649,756. Moreover, this increase does not appear to have affected the enjoyments of the public, in any essential degree, for the result is derived from a general advance on most of the articles, not from a sudden or exorbitant requisition fron any in particular. If we take what are commonly called the Assessed Taxes as instances, we find that in 1805 the produce of the tax on Inhabited Houses was £471,185; in 1807 it was £584,800. Riding Horses produced in 1805 406,119 ; in 1806, 2583,986. Male Servants are increased from £249,820 to 338,435. Carriages, from £200,088 to £302,349. Dogs, from £99, 45 to £112,628. The same may be said of various other articles. That tax which might he supposed to suffer essentially in times of distress, the Licences for Lottery Offices, is VoL. I. [Lit. Pan. March, 1807.]

posed, but willingly submitted to, it should seem that this can only occupy the spare cash of the purchasers, and if there were a falling off of purchasers, we should hardly find an increase of offices for the sale of tickets.

These Tables also shew the arrears of taxes which, though left outstanding in former years, have been gathered in the present years: for, after the utmost diligence in collection, arrearages are unavoidable. These Tables are, as their titles express, the register of the produce of the Permanent Taxes and War Taxes. They enable us therefore to judge, in some degree, of the nature of those taxes, which the Minister proposes to pledge, and of the propriety of pledging them. They afford many points of comparison applicable to the state of public affairs, and shew the resources of the kingdom in a striking point of view.

We are far from considering the powers of any nation upon earth as infinite, or inexhaustible, as incapable of abuse, or of being dissipated "like a summer cloud," by increasing prodigality. At the same time as we wish to prohibit despondency, we equally wish to prohibit that pride and self-sufficiency which is usually the forerunner of evils, and not unfrequently the occasion of calamities. The medium, the golden mean, is the most desirable, and the most safe: the happiness" of a nation should be the object of its government, and this depends on other causes also. For, however the exchequer of a people may abound, and the conveniences or elegancies of life may be studied: there may, nevertheless, be much misery, much inimorality, and much discontent, which are more than adequate drawbacks from the general sum of national prosperity. This has appeared so evident to our tost considerate stuesmen, that they seem to be determined to examine it, with all their powers, and we heartily wish that every plan my meet with success, which has for its object the alleviation of the public burdens, together with an amelioration of the public manners.

If that alleviation of those very burdensome rates which are collected for the poor, noninally, but whica include other expences, of various kinds also, that has lately been proposed by Mr. Whitbread in the Commons House of Parliament, should take place, it may lead us to expect an improvement in morals as well as in finances, throughout the nation. In every point of view, the immense sums drained from the public under that tax deserve investigation, and we doubt not but the wisdom of Parliament will devise some mode by which the effect of their onus may Le diminished.-Vide Lord Suffolk's Play Panorama, p. 102 and 108,

April 5, 1805.

NET PRODUCE of the PERMANENT and WAR TAXES, in GREAT BRITAIN, for the YEAR, ending Jan. 5, 1806, distinguishing each QUARTER.