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of diffenting minifters of London and manufacturing quarter of the metropolis, Westminster, and would not be fuffered and during the last winter contributed to be prefent at any of their meetings. very largely to the daily support of nume The business of the regium donum certainly rous families of the induftrious and indirequires fome public explanation; and no gent. It was confidered as a fair calcu men are more interested in this than the lation, that during the delivery of the perfons who have been employed in the foup, which did not commence till the diftribution, if they have difcharged the 16th of January, and terminated the 28th ruft with integrity and honour. of March, the fociety at an expence of I am, Sir, 4241. 5s. 6d. provided more than 200,000 meals of a palatable and wholesome food for the poor. The foup is not delivered gratis, which would be liable to much abufe, and be inconfiftent with the prin ciples on which the fociety is formed, but fold at one penny per quart, and though

Your humble fervant,
A PROTESTANT DISSENTER.

To the Editor of the Monthly Magazine.

SIR,

TRUST you will readily admit, that

I in eftimating the importance of any plan for the relief of the poor, its influence on their feelings and character deserve at least as much confideration as the immediate relief afforded them; for if the mode in which charity is administered tends to create a mean and fervile difpofition in the objects of it, the evil done may frequently be of much greater magnitude than the benefits arifing from a palliation of the diftreffes of poverty, becaufe the latter are generally temporary, and fometimes work their own cure by roufing the fufferer to greater exertion, whereas the difpofition juft mentioned is permanent in its effects, and the fource of half the villanies that difgrace fociety. This is a point which ought to be maturely confidered in forming the arrangements of every plan intended for the relief of the indigent. "There is a fpirit of independence to be found in the walks of humble life, which would rather fubmit to great difficulties than rely too much on the bounty of others. This is a dispofition which it is the duty of every well regulated community to cherish and cultivate; fince (referring to moral confiderations only) there is not a more powerful

nor any better prefervative from that defponding ftate of mind, which aggravates the unavoidable ills of poverty, by indolence."

Thefe obfervations are taken from the addrefs of a fociety for fupplying the poor with meat-foup during the winter feafon; an inftitution founded on fuch judicious principles, and the utility of which foon became fo apparent, that two other focieties of the fame kind were afterwards formed, and it is much to be wifhed the example was more generally followed in our large manufacturing country towns. The fociety is established in the principal

it

coft the fociety lefs than two-pence per quart, it will be easily conceived that it was much better than those who were fupplied with it could have prepared for themselves for three-pence.

The conftant fuperintendance of fome of the fubfcribers, during the making and ferving, enfures the good qualities of the materials, and prevents all abuses; and if among any of the poor prejudices have heretofore exifted against this kind of food, experience in the prefent inftance has completely removed them, fo that in addition to the immediate benefit derived, it may be the means of introducing this excellent and economical method of cooking more generally into their families. The hopes which were at first formed of the fuccefs of the fociety, were realized during the laft feafon beyond expectation, which enabled it to recommence the delivery of the foup on the 4th inftant, with much better accommodations, and a fair profpect of being a permanent inftitution. J. J. G.

Dec. 17th, 1798.

To the Editor of the Monthly Magazine.

SIR,

HOUGH I cannot answer very fa

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tisfactorily the enquiry of your correfpondent MUNNOO, refpecting the origin of hat-making, I will venture to recommend to his confideration, the former part of the article HAT in the English Encyclopædia, where the practice of wearing hats is stated to have commenced in the western parts of Europe, about the year 1400; and where it is obferved on the authority of F. Daniel, "that when Charles II. made his public entry into Rouen, in 1449, he had on a hat lined with red velvet, and furmounted with a plume or tuft of feathers." Suppofing hats to have been, allowing only for their variations in fhape, what they are now,

I conceive their manufacture muft have depended almost wholly on manual ingenuity, and not on the application of any particular machine.

To his enquiry after a suitable addition to his "kitchen library," I flatter myself I can recommend a work of fome importance. I mean, Sir, "The Cheap Repofitory," in 3 vols, published by Mr. RIVINGTON, which of itself, with a Bible and Prayer-book, would form a library in miniature, capable of effecting every religious and moral purpofe. I am, Sir, Your's, &c.

W. H.

P. S. I am a lineal defcendant on the female fide of the PRESIDENT BRADSHAW, and have taken fome pains to procure materials for a genuine account of that repudiated character; but as his defcendants have found it neceffary to fhrink, as much as poflible, from obfervation, as every trace of him is effaced from the public records of the country, I find it too difficult a tafk, not to folicit, through the medium of your valuable mifcellany, fuch hints on the fubject as your Correfpondents may be enabled to communi

eate.

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It may deferve the attention of your readers, that as the ratio on income is eftimated to produce only ten millions, recourfe must be had to loans or fome other device, for the rest of the fupplies wanted in the year, which, by the paft expenditure may be calculated at 15 to 20 millions more. It must diminish the cheerfulness with which the public may be dif posed to bear a tax of a tenth on income, that fo large a deficiency must be super* Erratum, page 429, read long annuitics, average 6s. 6d. inftead of 61. 6s.

added by fome other heavy burden. The on the Tax on Income, obfervations page 407, contain fo much good fenfe and folid argument, that they appear highly deserving an attentive confidera tion.

I may trouble you fhortly with some notice of what Mr. Pitt lately dropt, that loans only ferve to raise the intereft of money, and to depreciate the funds, tending to fhew that thofe confequences follow from borrowing at a nominally low intereft, and giving in return a large capital. Y. Z.

To the Editor of the Monthly Magazine.

SIR,

READING Societies are of fuch

fignal utility in promoting the general spread of literature and useful knowledge, that every rational attempt to introduce them into places where they are not yet known, to improve their rules, or to correct the abuses to which from various caufes they are liable, deserves attention and encouragement. Several valuable effays for this purpofe have appeared already in your truly liberal miscellany; but as the fubject is highly important, and by no means exhaufted, and as yours is now the only periodical work wherein every topic interefting to the public, can be fairly and candidly difcuffed, I truft you will readily confent to allot a few pages for the reception of fuch further remarks upon it as your correfpondents may haye to communicate.-In your last num ber, p. 332, a lively, fenfible writer has with great juftice and truth afferted, that thefe valuable inftitutions have been univerfally fet on foot by the friends of liberal difcuffion, who have ever showed themfelves fuperior to the narrowness of party, and readily voted for books on both fides of every queftion." But now (he complains)" they are artfully gotten into other hands, and perverted to the This indeed is an evil of great magnitude; support of a particular fet of opinions." almoft general; and loudly calls for effectual redrefs. There are but few readnot produce inftances of facerdotal craft ing focieties in the kingdom which canand bigotry, equal at least to thofe which Indagator has related,

Now this is the more alarming, as it is well known that the clergy as a body, ufually take their cue from the will or caprice of the higher powers, and almoft confider themfelves bound in confcience to act as their tools or co-operators. If then we find

them

them branding all free liberal difcuffion as factious; and rejecting every book which contains fentiments contrary to the ruling fyftem, we have great reafon to fear that our liberty is expiring, and the dark night of monkih ignorance and barbarifin once more approaching. For it deferves particular notice that the popish clergy and officers of the holy inquifition, adopted this very method to fupport their abfurd, impious fuperftition: every opinion they difliked was damned, and every book fuppreffed which had not their imprimatur. Herefy, fedition, innovation, the danger of the church, atheism, &c, &c, were as much the alarm-bells formerly as at prefent, and were rung in pretty much the fame changes. Our ancestors nobly defpifed this jargon, and at the hazard of their lives laid the foundation of that beautiful edifice, which has fince become the refidence of science, arts, and liberty. Little did they imagine that pofterity after enjoying the glorious, diffufive effects of their magnanimity fo long, would fo far lofe their virtue as to connive at, if not approve those measures which muft infallibly overturn this fabric, and fubject them once more to the ignoble caprice of clerical authority.

It would perhaps be difficult to contrive a plan for collecting the various inftances of bigotry and narrowness of fpirit, which the clerical managers or their agents have practised in the selection or expulfion of books for our reading focieties; otherwife fuch a collection would be ufeful, in many important respects. Moft of our best books upon the subject of civil and religious liberty are included in the Index Expurgat." and their places are fupplied with the flimfy writings of apos

however is now trying, and as yet with fuccefs, by two reading focieties which have been founded in confequence of the letters upon the fubject which have appeared in your Magazine. These focie ties rejecting the ufual practice of appointing a ftanding, annual Committee, chufe a new one every three months, compofed of four or more of the members as their names ftand in the fubfcription book, and as this lift is varying continually by the admiffion of new members it is highly probable the fame four perfons can never be together more than once upon the committee. 2. It is a standing rule that when any book upon a controverfial fubject, or which happens to occafion a controverfy is admitted, that at leaft one anfwer fhall alfo be admitted and if the committee refuse this, any member may order the answer by his own authority. 3. Books admitted, are not to be retained or expelled without the confent of 3-4ths of the whole body of fubfcribers at a general meeting. Every feven years, each member may propofe at a general meeting to have a book expelled, upon which occafion the librarian fhall infpect his book to find out which of the members have read the book propofed, and they fhall ballot whether it fhall be rejected or otherwise. Thefe rules have as yet prevented any evil confe quences arifing from party spirit; and are tranfcribed in hopes they might deferve the notice of other Societies, as well as the free difcuflion of your readers. Your's,

4.

LIBERTAS.

To the Editor of the Monthly Magazine.

SIR,

report of the proceedings of

tate patriots, afpiring pricfts, or the YOUR ational inftitute of France,

canting tribe of vital-christianity-men, whofe mountain-like faith enables them to believe that the religion of the merciful Jefus tolerates the fpreading of difcord, war, and mifery throughout the world.

But though experience has proved that the indifcriminate admiffion of members into our reading focieties, has greatly perverted the main defign of their inftitution, yet as this is partly owing to fome defect in the rules, and partly to the conduct of the friends to liberal difcuffion, who have too often given up their authority, and retired in difguft; it feems posfible to redress the evils complained of, without having recourfe to thofe reftrictions which Indagator proposes, and which in their turn would be charged with narrowness and illiberality. The experiment

and your retrospect of French literature, are valuable articles, which are rendered peculiarly interefting by the late aftonishing changes in the ftate of that country. The thoughtful obferver will trace with anxious curiofity the conduct and im provement of a people fo metamorphofed. I have frequently made inquiries refpecting the prefent ftate of Christianity among them, but was never fatisfacto rily answered. Has recollection of the tyranny and fuperftition of their old church produced the fame effect on the bulk of the people as the contemplation of it did upon their philofophers? Is the number of French proteftants increased since the revolution? or are they generally gone over to deifin? Have any confiderable

attempts

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I would be acceptable to many of your

any

readers, if you could give them information relative to a fociety of Jefuits which met at Avignon about nine years fince; a fociety, which Mirabeau, in his Hiftory of the Illuminees," conjectured had fome dark political schemes in agitation. Rumour aflerts, that many princes of Europe were connected with them, that their schemes are involved in almost impenetrable obfcurity. Perhaps the Abbe BARUEL, who, if I am informed light, is the only perfon in England who poffeffes the work of Mirabeau, before alluded to, may be able to inform you more of their defigns than he deems prudent to do, efpecially as he afferts that mott of the prevailing infidelity in Europe arifes from the fuppreffion of the order of the Jefuits. I am, Sir, your's,

SCRUTATOR.

To the Editor of the Monthly Magazine.

SIR,

BEG leave, through the channel of your liberal and moft valuable mifcellany, to make a few obfervations upon the following paffage in Dr. Robertfon's "History of America," lately published. After enumerating feveral inftances of the addrefs and ambition of the colonists in the northern provinces, the hiftorian goes on: "Thefe were followed by an indication ftill lefs ambiguous of the afpiring fpirit prevalent among the people of the Malachufetts. Under every form of government the right of coining money has been confidered as a prerogative peculiar to fovereignty, and which no fubordinate member of a state is entitled to claim. Regardless of this established

maxini, the general court ordered a coinage of filver money at Bofton, ftamped with the name of the colony, and a tree, as an apt. fymbol of its progreffive vigour. Even this ujurpation paffed without notice."

From the above paffage, it seems to be the opinion of Dr. Robertfon, that the people of the Maffachusetts affumed this peculiar prerogative of fovereignty," in defiance of, or at least in oppofition to the

66

royal authority. But it ought to be particularly noticed, that the firft coinage was made in the year 1652. Instead therefore of afcribing this meafure to "the afpiring fpirit of the people of Massachufetts, the Doctor might juftly have faid, that the colonists being nearly deferted at this time by the rulers at home, on account of the civil wars, and the various forms of government which afterwards followed, were obliged to coin money from abfolute neceffity. The fol

lowing extract from the Memoirs of the

Jate truly patriotic Thomas Hollis, will prove this to have been the principal, if not the only caufe, and confequently point out the mistake which Dr. Robertfon has inadvertently fallen into.

William Temple, refided feveral years in New "Sir Thomas Temple, brother to Sir England duringthe interregnum. After the re floration when he returned to England, the king fent for him, and difcourfed with him on the ftate of affairs in the Maffachusetts, and difcovered great warmth against that colony. Among other things, he faid they had invaded his prerogative by coining money. Sir Thomas, who was a real friend to the colony, told his majefy that the colonists had but little acquaintance with law, and that they thought it no crime to make money for their own ufe. In the courfe of the converfation, Sir Thomas Cook fome of the money out of his pocket, and prefented it to the king. On one fide of the coin was a pine-tree, of that kind which is thick and bushy at the top. Charles afked what tree that was? Sir Thowhich preferved his majesty's life. mas informed him it was the royal oak, This account of the matter brought the king inte good humour, and difpofed him to hear what Sir Thomas had to fay in their favour-calling them a " parcel of honest dogs."

The jocular turn which Sir Thomas gave to the ftory, was evidently calculated to amufe the monarch in his own way, and had the defired effect, in difpofing him to hear with good humour that juft defence of the colonies which Sir Thomas was fo well qualified to make. We find he pleaded that the colonifts thought it ufe-at a time too when the confufions in no crime to make money for their own the mother country prevented them from receiving thofe occafional fupplies of coin which were abfolutely neceffary for common circulation. Such an uncommon exigency required an uncommon expedient; and this will account for the proceedings of the people of Maffachusetts in a much more rational manner than Dr. Robertfon has done: for it is highly improbable that they should afpire after independence at a

time when their hiftorians reprefent them as few in number, difcordant, and icarely able to defend themselves against their favage enemies.

A writer of fuch diftinguished talents as the late Dr. Robertfon, will always enjoy the good opinion and confidence of his readers: his mistakes, therefore, will be of more confequence, and deferving of being amended. That our eloquent hiftorian is under a mistake, though, no doubt an inadvertent one, in the prefent inftance, is next to certain; nor will his candid readers be difpleafed with any refpectful attempt to fet this mistake in a clear light. It may be added too, as fome kind of proof in this cafe, that, during the late unhappy American war, when the whole tribe of hireling fcribblers and afpiring priests were, with "profligate induftry," ranfacking every dirty corner to difcover and accumulate charges against the colonists, in order to ftimulate the credulous John Bull to bleed freely, the coinage bufinefs was never, to the best of my recollection, enumerated in the black catalogue of their high crimes and mifdemeanors. Your conftant reader,

A FRIEND TO TRUTH.

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To the Editor of the Monthly Magazine.
SIR,

IN your entertaining and useful Maga

writes fenfibly upon fea fickness. In addition, however, I fhould place, as the. first and greatest of all preventives, the acquiring the habit of being able to walk and ftand upright, without reeling to and fro: for it is my opinion, and I fpeak from experience in my own perfon, that the continual reeling motion of the body is the real caufe of fea fickness,

In people of delicate conftitutions, as there is a chance of being fick before the habit of walking upright is acquired (in hort voyages in particular) I would recommend lying in bed with the eyes for the most part fhut. Another circumftance is, that in the intervals of vomiting, small draughts only of fea water, or, in preference, an infufion of camomile or ginger fhould be taken. As a further confirmation of the truth of the above opinion, it may be proper to conclude, by adding, that any motion long continued, whether in a boat on fresh water, or on dry land, is liable to induce the fame kind of ficknefs. I am, Sir, your's, &c, I. A. Nov. 5, 1798.

For the Monthly Magazine.

a tolerably fair

criterion of individual means: the annuitant is expected to live more humbly than the capitalift of equal income the father of many children more humbly than the father of fewer children: the profeffional man, whofe refources are perfonal, than he who has a bufinefs, or machinery, or a farm to bequeath to his fucceffors. Society estimates with tacit equity thefe relative circumftances, and purfues with efficient difapprobation, both the mifer and fpendthrift. The taxation of income confounds all thefe diftinctions:

it extorts from the proprietor of fhort annuities as much as from the proprietor of an equal income in perpetual ftock: frons the profeffional man as much as from the manufacturer of equal earnings. On the mifer, whom it is the intereft of the ftate to encourage, it bears very hard on the fpendthrift, whom it is the intereft of the itate to difcourage, it bears very foft.

If income be made a criterion of taxation, the fcale of contribution fhould rife in arithmetical as that of income does in geometrical proportion: elfe the burden of preffure will fall very heavily on men of fmall incomes, and very lightly on men of large incomes, which would be flagrant injuftice.

Thus, if £200 yearly pays 5 per cent. 7 per cent. 10 per cent. 12 per cent. 15 per cent.

4.00

800

1600

3200

And fo on.

This is fo manifeft, as to be always acted upon in the affeffinent of the numerous claffes.

But all tax on income must be attended with a vexatious inquifition, inconvenient, if not fatal to commerce, with an annual mutability of expenfive afcertainment, and highly favourable to fraud in the collectors; and with a fubornation of perjury oppreffive precifely to the virtuous and meritorious. Ten per cent. may be the first demand, but all taxation is progreffive; a fimilar requifition in Holland has been extended to 37 per cent. on the capital, and has deftroyed all motive to industry, by convincing every one of the impoffibility of getting forward.

When taxes are univerfal, and affect all the members of a community, the intereft to throw them off becomes univerfal alfo, Such taxes are most likely to fimulate violent means of riddance. was against a poll-tax that Walter Tyler provoked

It

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