setting aside the immorality of professing one thing and aiming at another, the Tax would be very unequally felt. Our selfish Aristocratic system, while its tendency has been to lavish enormous salaries on those who enjoy the high places of the Empire, actually starves the men who do the work, on salaries quite inadequate to the decent support of a family. Whilst the LORD CHANCELLOR enjoys his 14,000., many of the poor labouring clerks of the Public Offices have but 907. per annum.* Bishops, there are, with 40,000l. to 50,000l. per annum, and Curates, poor souls-men who have received an education to qualify them for the most estimable of all occupations that of Public Teachers, are permitted to starve on 50l. or 601. per annum ! The pressure of depreciation upon the incomes of the poorer officials would be grevious in the extreme, whilst upon the rich sinecurist it would be trifling. I have a distinct recollection of the effect of the excessive depreciation during the period of restriction, upon the class in question. The quartern loaf was at one time as high as 1s. 10d., or nearly five times what it is at present. Those who, before the bank restriction, could just "make both ends meet," could scarcely live when everything "became so dear." One of the expedients to which they resorted was, not to eat bread till it was stale enough to be unpalatable, when, of course, it "went further." It was further economised by limiting the meals of children who were thus kept in a continued state of pain. Any plan for the reduction of the higher salaries, and of imitating the fair and equitable system of the United States, ought to receive the sanction and support of every Liberal man in Parliament; but a scheme which would fall heavily on the receivers of small salaries and of wages, and which would scarcely be felt by the high salaried officials, should, in my mind, be rejected at once. I pray the Reader to mark the contrast presented by the United States of America. The highest officer of the U. S. Treasury, has about 1,2501. a-year. The lowest Clerk, 2251. —that is, the highest is only six times as great as the lowest. In our Treasury the difference is 60-fold. With regard to Sir THOMAS BARING'S other remedy, namely, the reduction of Taxation, it is unobjectionable. It is impossible to remove a tax without conferring benefit, either direct or indirect, upon the whole community, still it must be clear that there are certain taxes, the evil character of which gives them a preference as objects of abolition beyond all others. I would here mention the Taxes on Knowledge, as claiming a preference over all others in this respect. If a word be said of repealing a tax, Mr RICE should be reminded that, according to his own implied promise, the Newspaper Stamp must come first "I would relieve you," said Mr RICE, "but I cannot spare the money." On the first proposal of Mr RICE to " spare the money" by the repeal of any other Tax, his former declaration should be brought before him. So much for remedies; now for the fact of Agricultural distress, and its chief cause. That the Farmer is in distress I can well believe. Being so, he cannot pay his accustomed Rent, and his Landlord is therefore distressed also. The whole of the causes of the distress of the Farmers would take some time to investigate; the most prominent cause may, however, be indicated. The chief cause of the Farmer's distress, is evidently the over production of wheat, increased by unusually good harvests. The high prices of 1829-30, caused attention to be turned towards the production of wheat in preference to other kinds of grain; and even had the harvests been merely of average productiveness, distress would have been felt, but when we add a series of three harvests of more than average productiveness, the distress must not surprise us. Every individual Farmer is of course the better off in proportion as his fields are more productive than those of his neighbours, but taking the whole body of Farmers, they are benefited by an unproductive harvest, for the very simple reason, that prices advance in a greater ratio than the diminution of quantity; so that the whole community pays more money for 12,000,000 of quarters than for 13,000,000 of quarters. When the price of corn was doubled, for instance, it did not follow that the quantity had diminished onehalf; it is notorious, in fact, that in such cases of advance, quantity has only diminished perhaps one-fifth or one-fourth. The Corn Laws, too, have a considerable share in the present low ness of price, though their tendency is Advertisements. This day is published, the Fourth Number of THE LONDON REVIEW; containing-Article 1. Aristocracy; 2. Guizot's Lectures on European Civilization; 3. Taxes on Newspapers; 4. The Epicier; 5. State of Society; 6. Victor Hugo; 7. Military Abnses-Foot GuardsCavalry; 8. Gleig's Chronicles of Waltham; 9. Treatment of the Danish Claimants; 10. Bellini; 11. Lives of Bacon, by Montagu and Martin; 12. Orange Societies in Great Britain, their illegality and crim inality; 13. D'Israeli's Vindication of the British Constitution: 14. Political Economy-useful or not? London: Simpkin and Marshall, Stationer's court, where may be had Numbers I. II. III., price 6s. each. By W. GODWIN, Author of "Political Justice," &c. &c. Now publishing, price Sixpence, THE LIBERTY OF UNLICENSED PRINTING; "These cheap, neat, and timely reprints of the immortal Milton's nervously written and ably reasoned Tracts, ought to be extensively circulated."Spectator. London: Wakelin, 'Shoe lane (one door from Fleet street); and by all Booksellers in town and country. TAXES on KNOWLEDGE. ABOLITION or REDUCTION of the NEWSPAPER STAMP it is cheap; and which, as it is placed within the reach of everybody, nobody should be without.Fife Herald. "A compendium of the History of Ireland, as applicable to the present times."-Kelso Chronicle. The This pamphlet should be in every one's hands. The account of Irish history and Irish persecution is excellent. It is brief, pointed, and accurate. Memoir of O'Connell has been carefully selected from the best authorities, and from the most amusing works in which he is mentioned; and the manner in which the Catholic Association is traced from its commencement, through its skilful evasion of the laws to its final triumph, must give very great interest to this pamphlet."-Tyne Mercury. "We should strongly recommend to perusal this instructive little work."-Edinburgh Observer. In a few days will be ready, ENGLAND, IRELAND, and AMERICA. By a MANCHESTER MANUFACTURER. Fourth edition, super royal 8vo. price 6d. (The previons editions were published at 3s. 6d., and were cheaper than usual, even at that price.) "This pamphlet though a little tinged with spurions Utilitarianism, has some sound views of the true foreign policy of England, and some just and forcible reflections upon the causes which keep us in the rear of improvement, as respects commerce and many branches of internal management, compared to America. The Author's remarks upon Ireland, and upon the real causes of its stationary condition, are well worthy of attention. They are characterised by practical good sense."-Times, 5th May, 1835. "This pamphlet (or rather volume, for it contains as much matter as would make a volume,) may be regarded as the address of an able, well-informed, and patriotic mercantile man, to the good sense of his countrymen, on subjects of the very highest importance to the prosperity of the country. The title of Manchester Manufacturer' is no nom de guerre, but truly describes the occupation of the highly respectable and intelligent Author. Nor is this a party pamphlet. It appeals, not to the interest or the prejudices of any particular class, but to the good sense of all. We recommend it, more especially, to the perusal of the Author's commercial brethren, the Manufacturers, Merchants, and Traders of our great towns."-Tait's Edinburgh Magazine. Published by William Tait, Edinburgh; Simpkin, Marshall, and Co., London; Willmer and Smith, Liverpool; and John Cumming, Dublin. DUTY-From the London Review for January TAIT'S 1936. Printed by the Association for the Abolition of the Stamps on Newspapers. In the Press, and shortly will be published. A FINANCIAL and HISTORICAL VIEW of the TAXES on KNOWLEDGE. By J. CRAW. FORD, Esq. Printed by the Association for the abolition of the Stamps on Newspapers. London: Charles Ely, 14 Tavistock street, Covent garden. CHEAP PAMPHLETS ON IMPORTANT EDINBURGH MAGAZINE, No. XXV, for January, 1836. A Tory's Account of Toryism, Whigism, and Radicalism, by the English Opium Eater-Condition of the Irish People; Necessity for a Poor Law for Ireland Witchcraft in Scotland-A Pair of Scottish Portraits; the Tailor, and Auld Andrew Gray-Tribulations of the Rev. Cowal Kilmun, by John Galt-On the proper Employment of Patronage in Church and StateRandom Recollections of the House of CommonsThe O'Connell Tribute-Songs, by the Author of "Corn-Law Rhymes," No. 1-Florence O'Brien; an Irish Tale-Memoirs of Matthias D'Amour, Valet and Groom of the Chambers to the celebrated Duchess of Gordon-The Spy System-Sir Francis BurdettLiterary Register-Political Register. Published by William Tait, Edinburgh; Simpkin, marshall, and Co. London; Willmer and Smith, Liverpool; John Hodgson, Belfast; and John Cumming, Dublin. LONDON:-Published by CHARLES ELY, for the PROPRIETORS, at their Office, No. 14, Tavistock Street, Covent Garden. From the Steam Press of C, & W. REYNELL, 14, 15, and 16 Little Pulteney street, Haymarket. My Lords and Gentlemen, It is with pleasure that I meet you, though it be so late as February. Hereafter, in order to satisfy the wishes and provide for the convenience of my People, Parliament will regularly assemble on the first day of November. The pleasures of the chace must no longer interfere with the business of legislation. In the situation of our common country, at this period, there are many subjects of congratulation. The harvest. of the last year has been plentiful; manufactures are generally active and thriving; and there is a gradual but steady improvement in the condition of all classes of the People. Their comforts and their knowledge daily increase, and each succeeding year sees us a more moral as well as a happier nation. Many things, however, exist in our institutions, which tend to retard the progress of this improvement, and to diminish our welfare. The misery which still affects large masses of the population is, in great part, the offspring of defective legislation, being produced either directly by bad laws, or arising from the ignorance which bad laws have engendered. It is our duty to apply ourselves immediately to the task From the Steam Press of C. & W. REYNELL, 14, 15, & 16 Little Pulteney street, Haymarket. of eradicating these evils; and I will now lay before you the mode in which, according to my judgment, you will be most likely to reach the mischief, and apply the remedy. In all that relates to our connexion with foreign nations I have determined to adopt the wise policy of the United States of America, and wholly to ab. stain from any meddling or interference with the internal disputes of the nations of Europe, or with their quarrels amongst each other. Our safety is best provided for by taking care only of our own concerns; while the chances of war, and all its attendant horrors, are most likely to be avoided by carefully refraining from interfering with the concerns of our neighbours. I shall watch with great jealousy and caution over the safety both of the persons and property of my People. Everything needed for their perfect security shall be provided: when that end is attained, our duty is done. I shall therefore at once reduce the whole of my costly band of Ambassadors, and, by a well-regulated system of Consuls, effectively watch over the commercial interests of the People. Existing Treaties unfortunately will, in spite of this new determination, still unwisely connect us with neighbouring nations, and to a certain extent involve us in their disputes. I shall, however, to the utmost, withdraw from all such alliances, and shall hereafter adhere to the rule of letting every nation take care of its affairs without my interference.* The policy of the United States on this subject is thus stated by WASHINGTON, in his farewell address: "The great rule of conduct for us, in regard to foreign nations, is, in extending our commercial relations, to have with them as little political connexion as possible. So far as we have already formed engagements, let them be fulfilled with perfect good faith. Here let us stop. "Europe has a set of primary interests, which to us have none, or a very remote relation. Hence she must be engaged in frequent controversies, the causes of which are essen. tially foreign to our concerns. Hence, therefore, it must be unwise in us to implicate our selves by artificial ties in the ordinary vicissi tudes of her politics, or the ordinary combinations and collisions of her friendships or enmities. "Our detached and distant situation invites and enables us to pursue a different course. If we remain one people, under an efficient government, the period is not far off when we may defy material injury from external annoyance; when we may take such an attitude as will cause the neutrality we may at any time resolve upon to be scrupulously respected when belligerent nations, under the impossibility of making acquisitions upon us, will not lightly hazard the giving us provocation; when we may choose peace or war, as our interests, guided by justice, shall counsel. "Why forego the advantages of so peculiar a situation? Why quit our own to stand upon foreign ground? Why, by interweaving our destiny with that of any part of Europe, entangle our peace and prosperity in the toils of European ambition, rivalship, interest, humour, or caprice? "'Tis our true policy to steer clear of permanent alliances with any portion of the foreign world; so far, I mean, as we are now at liberty to do it; for let me not be understood as capable of patronizing infidelity to existing engagements. I hold the maxim no less applicable to public than to private affairs, that honesty is always the best policy.' I repeat it, therefore, let those engagements be observed in their genuine sense; but, in my opinion, it is unnecessary, and would be unwise to extend them. "Taking care always to keep ourselves, by suitable establishments, in a respectable defensive posture, we may safely trust to temporary alliances for extraordinary emergencies. Harmony, liberal intercourse with all nations, are recommended by policy, humanity, and interest. But even our commercial policy should hold an equal and impartial hand; neither seeking nor granting exclusive favours or preferences; consulting the natural order of things; diffusing and diversifying, by gentle means, the streams of commerce, but foreing nothing; establishing with power so disposed in order to give trade a stable course to define the rights of our merchants, and to enable the Government to support their convential rules of intercourse, the best that present circumstances and mutual opinion will permit, but temporary, and liable to be from time to time abandoned or varied, as experience and circumstances shall dictate, constantly keeping in view that it is folly in one nation to look for disinterested favours from another; that it must pay, with a portion of its independence, for whatever it may accept under that character; that by such acceptance it may place itself in the condition of having given equivalents for nominal favours, and yet of being reproached with ingratitude for not giving more. There can be no greater error than to expect or calculate upon real favours from nation to nation. Tis an illusion which experience must cure, which a just pride ought to discard." yet much to be accomplished for the welfare of the nation at large. Before we can hope to establish a permanent good Government, we must establish among the People habits of self-government; and we must also, in order that these habits be usefully directed, so instruct the People that they may desire and know how to attain the right. A well instructed People, accustomed to take care of its own concerns, can alone hope for a permanent good Government. It is our duty, then, so to regulate our Institutions, that the whole People shall be accustomed to take part in the administration of their social affairs; and at the same time so to arrange the system of National Education, that none shall be without instruction. In order, then, to attain these two important objects, I would direct your attention in the first place to the grand business of perfecting our Municipal Administration. The partial experiment that has already been made upon that subject should encourage us to go further; and we ought strenuously to endeavour to bring within the influence of those institutions the whole population, whether rural or of the towns. There would be little difficulty in accomplishing this, provided we have the will. In all towns wherein the late Municipal Act has power, we ought to make all the rated inhabitants burgesses. We should render the registration a. matter of great simplicity-and should establish voting by ballot. The remaining portions of the country might easily be divided into districts similar to the Township divisions of the United States of America, and each district would be in fact a separate corporation. The Administrative Officers and the Magistrates ought to be elected by the People, and the affairs of each district should be under their control and government. The next subject to which I would solicit your immediate attention is a system of National Education. It is not necessary that I should dwell upon the importance of this matter, or point out its utility. Believing that you really desire the welfare of the nation, I must also believe that you will not delay an hour in establishing an effective, and liberal, and comprehensive system of instruction. There is, however, one matter connected intimately with National Education to which I must more particularly advert. The means of education are not confined to schools-nor is the chief part of our instruction acquired while we are children. Men must be instructed as well as children; and everything that clogs the circulation of knowledge, and which increases the difficulties of acquiring it, ought to be deemed a national calamity. Thinking thus, I would direct your attention to the many incumbrances and taxes which now lie heavy upon the circulation of knowledge, in the hope that you will at once relieve the People from these mischievous burthens. Some persons there are who dread as a consequence of this measure, a large and dangerous diminution of the Revenue. I do not participate in these fears. But were they well founded, I would suggest to your wisdom, that the last thing a wise legislator would seek to tax-is knowledge. He would never endeavour to increase the Revenue by the propagation of igno rance. Should it, however, so happen, that a falling off of the Revenue should follow this salutary repeal of the taxes upon the circulation of knowledge, there are means of supplying the deficiency. Among others, I would bring to your recollection much of the useless expenditure that is lavished upon what is called the maintenance of my |