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 Boeotia 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 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 prevalent taste for splendid publications has directed the attention of an artist to Beauties, which will amply reward his trouble.-Mr. Anker 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 Landulph, on the remote banks of the River, add a new charm to the scene, wafting at times 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 memento of religious homage; these united remembrances concur in producing a mingled sensation of ineffable complacency 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 sonorous, as the gale comes on," &c. The idea of the lamented Bard is here evidently imitated, but by po means in a servile manner, with a considerable and happy dilatation R.W. of of the thought.-As the authors of this work appear to be so much 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 estimated 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 carlier efforts, may be submitted to our readers as a specimen of Mr. Phillpotts's Latin style: Atque ut cætera prætermittam, in subtili illa linguarum discendarum ratione tantum consecutus est, ut non solùm Romanas Græcasque literas penitùs perspectas haberet, in nullis ferè aliis peregrinus; verum etiam in tam variis tot gentium Asiaticarum doctrinis quasi in propriis suis finibus versaretur. Quá in parte quantus posteà futurus esset, ipse præclarum dedit documentum, cùm adolescens admodùm dulces illos ingenii sui motus ostendit, et in poetarum venustiorum ordinem jàm tùm sese adscribendum esse declaravit. Verè equidem hoc mihi videor dicturus, si nihil aliud reliquisset, quam commentarios illos poeseos Asiatica, 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 mirifua autem rerum scientiarumque omnium, quæ ad illud argumentum pertinent, copia atque varietas, ut lectoris animum, cùm incredibili quadam voluptate perfundat, tùm verò haud mediocri simùl literarum istarum cognitione auctum dimittat. Illius beneficio Sadii gravissima poesis nostris quoque hominibus aliquandò patet; Hafezi, venustissimi vatum, idyllia, amoribus illa quidem ac dulcedine planè suá affluentia nostros quoque animos permulcent; ejusdem beneficio Ferdusii tandem carmina, modò non ad Homericam illam majestatem et cælestem pænè ardorem accedentia, nos quoque sublimitate suâ exagitant atque incendunt.' SINGLE SERMON S. Art. 49. The Example of Christ enforced, as a Motive to Benevolence. We do not learn on what occasion this sermon was preached, nor for what particular reason it was printed; but a short advertise ment S.R. Jo..8. & ment informs the public that it was written currente calamo. Haste Art. 50. Well adapted to the purpose specified in the title page, and to the Rev. author's particular situation at Birmingham. Mr. B. appears to be qualified for discharging the duties of public instruction, without any tincture of bigotry: a circumstance which we mention, because narrowness of mind or principle seems to be gaining ground, of late, in various parts of this kingdom. Art. 51. The Duty of keeping the Christian Sabbath holy. Preached CORRESPONDENCE. We have received a very polite letter from Mr. W. Belsham, respecting our account of the 5th and 6th vols. of his History; (Rev. January) in which he acknowleges the justice of our strictures, with a candour and self-government which are rarely manifested, and which deserve no slight commendation. He confesses that the expressions objected to are violent and intemperate;' and he says that he shall not hesitate to erase from the next edition of the work, whatever may be supposed to have offended those readers and critics whose good opinion he wishes to obtain, and which may have given too much the air of party to this portion of the History: but, he adds, I know of no one expression which can be retracted as false and in. jurious. When I reflect on the acts of the late ministers, I must, in the language of the Westminster petition of 1797, say, with the most dis 8 passionate Hi. Mo-y passionate seriousness, "these are no common errors, they are great Crimes"-and the expressions I have used were extorted from me by the strength of my conviction and feelings. They were penned at a moment when the most alarming consequences might be reasonably expected to ensue, from the desperate measures adopted by those minis ters, and from which we have since happily and almost by miracle been rescued. I confess that my emotions were ardent, and though I am far from thinking with Mr. Burke "that our passions are to instruct our reason," neither do I regard them as the pagans of the soul," which ought not merely to be restrained but extirpated.' Though, however, Mr. Belsham thus submits to the censure of the acrimonious passages in question, he is desirous of preventing that censure from being considered as applicable to the spirit of the whole work, which he fears may be the consequence of our observations; and he says, * I conceive, with great deference, that, notwithstanding this error, a work may be so executed as not to be deficient in real impartiality. If the series of facts be truly given, if the arguments on both sides be stated in their full force; if, as in the instances of Lord Fitzwilliam, Lord Cornwallis, Mr. Addington, &c. ample justice is done to the characters of men who widely differ from the writer in political sentiment; if no novel extravagance is admitted into the work, but the principles of genuine whiggism alone adhered to, such as our greatest philosophers have inculcated, and our greatest statesmen have acted upon; I presume the essential requisites of history are not violated.' We do not apprehend that our readers would mistake the scope and limits of our objections. They certainly extend to all those parts. of the work in which the individual character of Mr. Pitt and the features of his administration are represented: but they do not apply to the author's statement of facts and his historical fidelity, nor to the instances of Lords Cornwallis and Fitzwilliam, Mr. Addington, and others. With regard to the first passage above quoted from Mr. Belsham's letter, which appears to be designed as some palliation of his strong language, we leave the reader to decide on its validity: but let it not be forgotten that, in this case, the warm feelings of an individual should not be substituted for the cool judgment of an historian: nor let the writer of his country's annals, when discussing the actions and motives of statesmen, be altogether unmindful of the advice of Quintilian: "Modestè, tamen, et circumspecto judicio de tantis viris pronunciandum est; ne, quod plerisque accidit, damnent qua non intelligunt." From party disputants, and in temporary political argumentations, a strict adherence to this rule can scarcely be expected: but higher views are contemplated by him who writes for posterity, and higher duties attach to the office which he assumes. The expression, which Mr. B. thinks we have incorrectly attri buted to him, occurs in his 5th vol. p. 124. note. It is impossible for us to enter into a minute discussion of the very extensive letter from Dublin, signed Thomas Elrington, concerning our account of Bishop Young's Memoir on the Force of Testimony, &c. (Rev. for Sept. last, p. 6.) but we shall take some notice of its principal points. The S.R. & The writer's first remark is that, in discussing a supposed case, we have inserted a circumstance expressly excluded by Dr. Young; namely that the witnesses are unconnected with each other. We have again consulted the passage, and the context, but we do not find that this circumstance is expressly excluded; and immediately after his own method of computing the probability of a fact, Dr. Y. taking a related case, endeavours to refute that of Waring, who expressly uses the words " independent of each other." The strong argument meant to be employed by Mr. E. is brought from the end of the paper, and does not appear to apply to all the calculations made: but it may, or may not, since the memoir is greatly deficient in perspicuity and precision. With regard to the expression physically impossible, it means that which experience and observation on the laws of nature inform us cannot happen. We can conceive the Sun to rise in the West, and heavy bodies to fall from the centre of the earth instead of towards the centre, &c.; such things are metaphysically possible; that is, they are not absurd, nor contradictory to the laws of human thought: but they are contradictory to the laws of nature, and are therefore termed physically impossible. Of this kind, is the supposed fact of an ace thrown a million of times successively: such an uniformity and repetition would contradict all our experience, although it can be as clearly conceived as the fact of an ace thrown only twice successively. How ever, we do not much insist on this explanation, since we rather incline to Laplace's opinion that the fact of an ace thrown a million' of times successively is not physically impossible, but is thought to be so, because there is infinitely more probability that such a fact is the effect of design than the result of chance. Mr. E. has supplied an &c. which we left in a series, by one case : Will any man (says he) seriously assert that the chances for throwing aces in one throw of the dice are not as one to thirty-six? We seriously assert that the chances are as one to thirty-five. The next case put by us (p. 7.), and which Mr. E. has answered with great apparent facility and conciseness, is not our own: it was the cause of much long and intricate discussion among the first mathematicians of Europe, when science was in its "most paliny state;" and we recommend it to this Gentleman's maturer consideration. The following cases were put by us to shew the necessity of making a distinction between moral expectation and mathematical expectation; the neglect of which distinction by Bishop Y. is one of the causes that have rendered his memoir so vague and unsatisfactory. We have again attentively read Dr. Young's censure of Waring's method of estimating the probability of a fact, Mr. E.'s support of that censure, and our own defence of Waring; and let not Mr. E. accuse, us of being uncandid, though he should charge us with being dull, when we declare that it still appears to us that the Bishop mistook Waring's meaning. We regard not any asperity of terms which Mr. E. may have used, and for which he apologizes: nor let him be disturbed with what we have said. Our 'attack' (if attack it can be called) on his deceased |