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The Monsters, dearness, monopoly, luxury, and starvation, are here said to be negociated into existence by an increase of the circulating medium. The author contends that a man has a right to lend his money or goods for profit, but that he ought not to lend his credit for profit, because this conduct must produce the cisculation of fictitious paper. As the whole body of bankers are lenders of their credit' for profit, they are considered as a phalanx hostile to the industry and constitution of the country; both of which, it is said, must fall, if the paper issued by these houses be not de: stroyed; and hence the people are exhorted not to return bankers to parliament. Art. 41. Profusion of Paper Money, not Deficiency in Harvests ;

Taxation, not Speculation ;-the principal Causes of the Sufferings of the People. With an Appendix, containing Observations on the Report of the Committee of the House of Commons appointed to enquire into the High Price of Provisions--and an important Inference from Mr. H. Thornton's Speech in Parliament on March 26. By a Banker. 8vo. Is. sewed. Jordan. 1802.

When political evils prevail to a considerable extent, many persons are interested in their continuance ; and arguments in behalf of the poor, and of the community at large, are addressed in vain to those individuals who find themselves rising in afluence by the very means which produce the general depression. The high price of provisions is an evil of terrific magnitude ; and it is generally admitted that it is in a considerable degree produced by an excess of paper circulation : but who will apply a remedy? Formal committees of inquiry give no relief; and the reflecting mind obtains little consolation, on observing the sufferings of the people left to work their own cure. Such were our reflections on perusing this public-spirited pamphlet : the substance and intent of which may hence be inferred. May we be. lieve that it is really written by a Banker?

| MISCELLANE O U S. Art. 42.

An Historical Account of the Transactions of Napoleone Buonaparte, First Consul of the French Republic, from the Period he became Commander in Chief of the French Army in Italy, in April 1796, until the present, of his having compelled the Emperor of Germany, a second Time, to make the Peace with the French Republic, and acknowlege its Independance, in Feb. 1801. In this work is comprised the Campaigns of Italy in 1796---7. The Command of the French Army on the Coast of France, Flanders, &c. The Expedition to Malta and Egypt, in 1798. The Chief Consularship of France, with the Campaigns of Italy and Germany, in 1799, 1800, and 1801. By G. Mackereth. 8vo. 35. Jones, Printer, Chapel Street, Soho.

This compilation forms one continued eulogium on the conduct and abilities of its hero : but, if Bonaparte never heard his praises sung in higher strains, bis vanity would not be much gratified. Indeed, we have seldom seen the Press disgraced by so thoroughly illiterate a production.

Art.

Art. 43. The Statistical Observer's Pocket Companion : being a Syste

matical set of Queries, calculated to assist Travellers and all inquisitive Men at large, in their Researches about the State of Nations. Translated from the French of Julia, Dutchess of Giovane, Baroness of Underbach, Lady of the Starry Cross, Honorary Member of the Royal Academies of Berlin and Stockholm, and of the Humane Society, London. Small 12 mo. in a Pocket Case. Booker, &c.

We are informed, in the preface, that this work was originally printed on an immense sheet of paper, and annexed to a large volume.' It is now reprinted in a very convenient size for the pocket ; and to young travellers it may be extremely useful, by instructing them to what points they should direct their inquiries, in order to obtain a knowlege of all that is important in the countries which they visit. They are here taught what questions they should ask respecting the history and geography of every particular nation ; its Civil and Military Constitution--its System of GovernmentNatural Productions Industry-Commerce_Navigation - Finances -Money-Bank--Legislation National Character-Police-Religion-Education-Culture of the Nation at large- Politics with regard to Foreign Nations-Colonies, and remote Possessions. Under each of these heads a series of questions is proposed, which evince much reflection ; and if a traveller could obtain a satisfactory answer to all of them, he would return home with a thorough knowrege of foreign countries. Art. 44. Misère des Alpes, &c. i. e. The Misery of the Alps ;

or the Effects of the French Revolution in Switzerland, remarked during a Journey from Berne to the Canton of Undervald. 8vo. 35. 6d. De Boffe, &c. 1805.

In order to excite the liveliest commiseration of the wretched Swiss, whose peaceful and virtuous retreats have been invaded by the French, this writer endeavours “ to harrow up our souls :" but his picture is so overcharged with horrors, and in some parts it so greatly outrages all probability, that it must impress the mind with the idea of its being a fiction rather than an historical detail. No doubt, the inhabitants of Swisserland have suffered much by the irruption of the French troops into their territory; and we most cordially pity them and every people whose country has been made the seat of war: but in this case there was no necessity for exaggeration, and a simple statement would have been sufficiently touching. A philosophical aubergiste; a Marguerite who had lost her senses on the death of her lover in battle, (a counterpart to Sterne’s Maria) and who ran about singing on the mountaina ; and, above all, the super-tragical narration of the Curé of Grindelwald ; throw an air of romance over the whole detail.

Both the original author and the editor of this tract are concealed. Their professed motive is to beg for the Swiss, (Date obolum Helvetiis is the motto), but much of the misery which is here detailed cannot be the object of pecuniary relief. There is also something very wild in the idea of begging pence for a nation. If the work succeeds in exciting a detestation of the French, its chief end will probably be accomplished.

Ar.

I 2mo.

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Art. 45. New invented Tables of Interest, upon one small Card, that

will lay [lie) in a Pocket Book; shewing the interest on any Sum, for any Number of Days, at Five per Cent., being the most simple and concise Method of finding Interest ever offered to the Public. By Thomas Baird.

Black and Parry. This title gives an account which is pretty nearly true : the card being certainly very commodious. It is constructed on the principle that the aggregate of the interest on the several parts is equal to the interest on the whole ; and that the interest on a sum of money, S, for N days, is equal to the interest on a suin N for S. days. Thus the interest of 3651. for i day is equal to the interest of l. for 365 days; that is, one shilling ;-and the il

: erest of 65701. for 1 day is equal to the interest of 365l. for 18 days, and therefore is equal to 18 shillings : hence the columns are formed by multiplying 365 by the numbers 1. 2. 3. to 100, and the respective multipliers are equal to the interest on the respective products. Suppose the interest of 473). for 92 days is required ; then 473 X92=43516=36500 + 7016 =3650076935 + 813 now the tables give for interest 36500, 5l. since 36500=365 X 100 ; for interest of 6935, 19 shillings, since 6935= 305 x 19; and for 81, 2 d. nearly. Art. 46. The Elements of Book Keeping, both by Single and Double

Entry : comprising a System of Merchants' Acounts, founded on real Business, arranged according to modern Practice, and adapted to the Use of Schools, By P. Kelly. 8vo. 58. Boards. Johnson, &c. 1801.

Although the history of book-keeping has very little connection with its practice, yet a brief account of it is given in the preface to this work; which may serve either to display the author's learning, or to amuse the speculative inquirer. Of Mr. Jones's project for book. keeping, Mr. Kelly speaks as follows ;

• In tracing the progrees of Italian Book-keeping, something should be said of a rival Method, entitled the English Book-keeping, published by Mr. Jones in 1796 ; a work chiefly remarkable for the enormous subscription raised on the occasion. A Prospectus of this performance was previously circulated, announcing the discovery of an infallible Method of Book-keeping by Single Entry, and at the same time representing the Italian Method as delusive and erroneous. By high promises and accredited recommendations, subscriptions, (at a guinea each,) are said to have been obtained, to the amount of six or seven thousand pounds. The work, however, did not answer the expectations of the public. Several ingenious Tracts soon appeared, defending Double Entry, and exposing the insufficiency of this new System; and one, in particular, written by Mr. Mill, closed the controversy. This Gentleman, in order to form a comparative estimate between the English and Italian Mcthods, arranged Mr. Jones's materials into a Journal ard Ledger, by Double Entry; and in the course of the operation detected an essential error :--a detection which completed the triumph of Double Entry.

• This English System of Book-keeping, however, contains some useful checks by different columns in the Day-book for entering the Drs. and Crs. separately.; and also, in the Ledger for inserting the Daily and Dionthly Transactions; and though the Work has not

been

been well received, it has proved useful to the Public, as well as to the Author. Some of the columns have been adopted in Countinghouses and even by subsequent Writers, and the publication has, besides, given rise to much useful enquiry and investigation on the subject of Merchants' Accounts.'

Mr. Kelly's explanation of his principles is tolerably perspicuous; and such illustrations are given by means of tables, that a person not born in Bæotia may certainly make himself master of the methods and plan.

The author informs us that he was indulged with the inspection of several merchants' books, so that the detail of his work is something more than the invention of a speculative accomptant. Art. 47. Picturesque Excursions in Devonshire ; consisting of select

Views, with Descriptions, &c. by T. H. Williams and H. J. Jones, Number I.; to be continued. Royal 8vo. pp. 40. 55. Murray and Highly: 1801.

No county in England abounds more in picturesque scenery, than that which the authors of the present work have undertaken to illustrate. We have frequently surveyed different parts of it with delight; and we rejoice that the prevalợnt taste for splendid publications has directed the attention of an artist to Beautics, which will amply reward his trouble. -Mr. Anket Smith has engraved the designs contained in this number, which were furnished by the editors, and has executed with neatness those views which they etched with fidelity. Four Plates are given; and the letter press accompanying them is calculated to engage and gratify the curiosity of the reader.-In the account of the River Tamer, and of St. Budeaux which is situated near it, the following description reminded us of an exquisite passage in Cowper's Task.

• In a still evening, the tuneful bells of the little church of Lan. dulph, on the remote banks of the River, add a new charm to the scene, wafting at tiines their full choir of melody on the ear; and again melting, like the notes of the Eolian harp, into tremulous and almost imperceptible vibration. There is a mysterious and melancholy pleasure excited by this simple music, of which most are susceptible.- It touches a sympathetic cord of the heart, and awakens recollections the most sublime and pleasing. The solemn dirge of the funeral bell, connected with the ceremonies of the dead; the cheerful peal which enlivens the days of amusement and rejoicing, and which is also the memenro of religious homage; these united remembrances concur in producing a mingled sensation of ineffable fomplacency and tenderness." The Poet, on a similar occasion, thus expressed himself: “ How soft the music of those village bells

Falling at intervals upon the ear
In cadence sweet! now dying all away,
Now pealing loud again and louder still,

Clear and sonorons, as the gale comes on," &c. The idea of the lamented Bard is here evidently imitated, but by so means in a servile manner, with a considerable and happy dilatation

of

of the thought.-As the authors of this work appear to be so much charmed with the simple beauties of nature, we would remind them that unaffected simplicity of style will intitle their pages to more attention, than “the gorgeous declamation” to which they have shewn themselves too much attached.--- We think that the performance deserves encouragement, and we shall therefore be happy in the opportunity of informing our readers of its progress. Art. 48. Gulielmi Jones, Equitis Aurati, Laudatio ; Premio Academico

Donata. Auctore Henrico Phillpotts, A. M. Collegii Beatæ Marie Magdalene Socio.

4to. I s. 6d. White. 1801. We have here an additional tribute to a character of whom not only the University, but the Country and the Age, may well be proud. So brilliant a career is seldom run by a man of letters ;—such wealth and rank, as fell to the share of Sir W. Jones, rarely become the portion of a votary of the Muses. His various publications, his researches into the antiquities of the East in the country itself, his institution of the Asiatic Society for that sole purpose,

and the part which he took in its labours, render his entrance on Oriental Studies an epoch in the history of that branch of learning:-His present Panegyrist appears to have very correctly estiinated his character, and to have selected for his discourse those traits in it which seem to require the most prominent notice. A passage which gives an account of his earlier efforte, may be submitted to our readers as a specimen of Mr. Phillpotts’s Latin style:

Atque ut cætera pralermitiam, in subtili illa linguarum discendarum ratione tantum consecutus est, ut non solum Romanas Gracasque literas penitùs perspectas haberet, in nullis ferè aliis peregrinus ; verùm etiam in tam variis tot gentium Asiaticarum doctrinis quasi in propriis suis finibus versaretur. Qua in parte quantus posteà futurus esset, ipse praclarum dedit documentum, cùm adolescens admodùm dulces illos ingenii sui motus ostendit, et in poetarum venustiorum ordinem jàm tùm sese adscribendum csse declaravit. Verè equidem hoc mihi videor dicturus, si nihil aliud reliquisset, quàm commentarios illos poeseos Asiaticæ, suis insupèr poematiis locupletatos, nunquàm esset profectò nisi honorifica illius apud omnes, ac plena amicissimi desiderii recordatio. In aureo enim illo libello tam incorrupta est Latini sermonis integritas, tanta deliciarum ac suavitatum abundantia, tàm mirifica autem rerum scientiarunique omnium, qua ad illud argumeni um pertinent, copia atque varietas, ut lectoris animum, cùm incredibili quâdam voluptate perfundat, tùm verò haud mediocri simùl literarum istarum cognitione auctum dimittat. Illius beneficio Sadii gravissima poesis nostris quoque hominibus aliquandò patet; Hafezi, venustissimi valum, idyllia, amoribus illa quidem ac dulcedine planè suâ affluentia, nostros quoque animos permulcent ; ejusdem beneficio Ferdusii tandim cars mina, modo non ad Homericam illam majestatem et cælestem penè ardorem accedentia, nos quoque sublimitate sua exagitant atque incendunt.'

SINGLE SERMONS. Art. 49. The Example of Christ enforced, as a Motive to Benevolence.

By R. Ward. 8vo. Hurst. 1801. We do not learn on what occasion this sermon was preached, nor for what particular reason it was printed : but a short advertise

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