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Three words, if pregnant with approbation or consolation, might not be deemed dear at the price of half-a-crown, even by an ex-minister secluded from the Treasury coffers : but he would not be pleased on paying ten pence a-piece for three words which convey only sarcasm and cutting reproof. Had Dr. Johnson been alive, and espoused Whiggism instead of Toryism, he would have called this pamphlet three hard knocks ; and it is probable that some friend of Mr. Pitt, considering them in this light, will endeavour to return the compliment on the writer: who, with all the dexterity of a literary pugi. list, aims some severe blows at Mr. Pitt's merit and fame as a Minister. He undertakes to consider what that ex.minister's conduct has been during his administration, and what are the consequences likely to result from it. Here Mr. Pitt is reminded of the language and the arts which he employed at the commencement and during the progress of the war; and the author yiews the embarrassments in which he was placed by his own declarations, as the cause of his re. tirement, previously to the treaty of peace. "You know (he says) very well that all your boastings were mere vapour, and that your promises could never be redeemed ; therefore under a frivolous pre. tence you quarrelled with your place, much as you loved it, and resigned, provisionally at least, leaving it to others to break your en. gagements.'-The retired minister is also reminded of the effects of the contest into which he plunged the nation; that we have doubled our debt, and that France has doubled her dominions;' and that, if in a future war France should attack us in our vitals, we are indebted to him and his late associates for the mighty favour.' In short, the author goes over the old ground of reprobating all the advocates of the war, on the plea that it was impolitic and might have been avoided. Art. 37. Letters of the Dead; or, Epistles from the Statesmen of

former Days to those of the present Hour. 8vo. 16. Stockdale.

If Mr. Pite's political character be undervalued and severely scrutinized by the author of the preceding pamphlet, ample compensa. rion is made in the present flattering letter; which is supposed to be addressed to him, from the world of unembodied spirits, by Lucius Lord Falkland : between whom and Mr. Pitt a congeniality cf senti, ment and disposition is said to exist. The following is a specimen of the language of Falkland's Ghost :

. I found you from earliest youth undebased by the accustomed degradations of youthful folly ; in infancy a man, and in the pride of manhood a philosopher ; a statesman of high attainments and unris valled acquisitions in political knowlege, at a time of life too when the cotemporaries of your age and rank were subicring the unredeem. able moments to slip by uvheeded, contenting themselves with the butterfly enjoyments of sporting in the sunbeams of prosperity ; winging their airy wheelings on the fantastic breezes of the spring of fashion.'

If a ghost could derive any benefit from secret-service-money, we might be induced to suspect from this bedaubing of praise that Lord Ealkland had partaken as largely of it in the Elysian fields as any Prince or Minicter has done in Germany.-The late Minister's ca

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Teer of public life is also declared to be • brilliant ;' he is said to have given up power in the meridian of his splendid day.;'and he is told that to his fortitude and keen perception, England owes her present solvency amidst a bankrupt world.

We suppose that other ghosts are to take up the pen in future, siinse the title implies the correspondence of several dead.statesmen with the present, and in this pamphlet we have only the Lettěr of Lord Falkland. The idea is not new.

. Mo-y. Art. 38. The Speech of the Right Honourable William Windham, de

livered in the House of Commons, Nov. 4, 1801, on the Report of an Address to the Throne, approving of the Preliminaries of Peace with the Republic of France. 8vo. 29. 6d. Cobbett and Morgan.

This protest against the peace is very spirited, and perfectly in unison with the sentiments delivered by the right honourable speaker during the war. It is not said that the speech is published by Mr. Windham himself, but it appears to be correctly given ; and those who cannot yield to the despondency which it endeavours to excite, on the prospect of peace, must at least allow that it proves him to be an able orator.

In every part of this philippic against peace, however, Mr. W. appears to us to be indirectly pronouncing his own condemnation, for the precipitancy with which he assisted in hurrying us into the war. The consequences of miscarriage in it, which he now predicts, he seems not to have then duly weighed ; and now, when after a long and bloody contest the nation finds that the continuance of war would be certain ruin, he kindly endeavours to convince us that peace will be followed by events equally fatal.

DO Art. 39. A Word to the Alarmists on the Peace. By a Graduate of

the University of Cambridge. 8vo. 1s. Crosby. A current of good sense, strong and clear, runs through this little pamphlet, which may help to free the political atmosphere from those gloomy clouds which have ascended from the boiling cauldron of necromantic alarmists. The pamphlet seems to proceed from a reflecting and temperate man; it affords a distinct view of the religious, moral, and political state of things; and it is particularly calculated to make us satisfied with the peace. Our politicians are here directed to adopt a more generous policy than that by which they have been hitherto guided ; and instead of projecting the support of our constitution by the expedients of war abroad, and alarms and arbitrary measures at home, to demonstrate, by the actual condition of the country, that the subjects of such a monarchy as our own may be more free and more happy than those of a republic. Let it he always possible to make this appeal to experience, by a comparison between Great Britain and France, and nothing serious can be apprehended ; since, isolated and naturally strong as we are, only internal folly and corruption can ever endanger our national independance. . DO Art. 40. The Impolicy of returning Bankers to Parliament in the ensuing

General Election. By a Friend to the Poor, the Commerce, and the Constitution of England. 8vo. 15. Jordan. 1802.

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 circulation of fictitious paper. As the whole body of bankers are lenders of their credit for profit, they are considered as a phalanx hos. tile 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 destroyed; 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. 18. 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 in. dividuals who find themselves rising in affluence 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 : bat 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?

. MISCELLANEO V 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 1906---7. The Command of the French Army on the Coast of France, Flanders, &c. The Expedition to Malta and Egypt, in 1798. The Chief Consularslip 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 sang in higher strains, his vanity would not be much gratified. Indeed, we have seldom seen the Press disgraced by so thoroughly alliterate a production,

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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-Bank3--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 know. jege of foreign countries.

Mo-y. 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. 60. De Boffe, &c. 1801.

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 philoso. phical 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 mountains; 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.

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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. 12mo. 15. 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 sun N for S. days. Thus the interest of 3651. for 1 day is equal to the interest of il. for 365 days; that is, one shilling ;-and the interest of 65701, for i 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 4731. for 92 days is required ; then 473 x 92=43516=36500 +7016 =36500 +6935+81 ; now the tables give for interest 36500, 51. since 36500=365 X 100 ; for interest of 6935, 19 shillings, since 6935= 365 X 19; and for 81, 2'd. nearly.

RW. 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. $. Boards. Johnson, &c. 1801.

Although tbe 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 Methods, arranged Mr. Jones's materials into a Journal and Ledger, by Double Entry; and in the course of tlie operatiodetected an essential error :-a detec. tion which completed the triumph of Double Entry.

• This English System of Bookkeeping, however, contains some useful checks by different columns in the Day-book for entering the Drs. and Cis. separately ; and also, in the Ledger for inserting the Daily and Monthly Transactions: and though the Work bas not

been

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