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fic to be given, or the phyfician to be called to children, efpecially if he be a bufy man, that will prefently fill their windows with gallipots, and their ftomachs with drugs." Vide Thoughts on Education, p. 32.

"And thus I have done with what concerns the body and health, which

reduces itfelf to thefe few and easily obfervable rules: plenty of open air, exercife, and fleep, plain diet, no wine, or ftrong drink, and very little or no phyfic." Ibid. p. 23. JOHN REID. Grenville-freet, Brunswick-fquare, Feb. 25, 1807.

STATE OF PUBLIC AFFAIRS IN FEBRUARY, Containing official Papers and Authentic Documents.

GREAT BRITAIN.

NOUR objects have occupied the

maintenance of a new fyftem, are juftly to be attributed wife, provident,

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of them honourable to the adminiftration which has encouraged or brought them forward.

1. The Abolition of the African Slave Trade, a bill for which was brought into the House of Lords by Lord Grenville, in which House it has paffed, attended by no other oppolition than fuch as ferved to bring into action the great talents by which the abolition was fupported. The bill is now paffing through its various tages in the Commons, and humanity has never known a more exalted triumph than it will enjoy on the annihilation of a traffic in the human fpecies which future ages can fearcely believe to have

exifted.

2. The formation of a Committee for reducing Sinecure und ufelefs Offices, and for diminishing the unnecellary Expences of the State. A motion to this effect was made and carried by Lord Henry Petty, the Chancellor of the Exchequer; and a meafare more honourable to men in of fice, and more demonftrative of the patnotifin and integrity of the prefent adinimaffration, could not have been propofed. 3. A new difpofition of the Financial Refources of the Country, by means of which, even if the war continue, no additional taxes will be neceffary within three years, and none of any confequence, (probably none,) within the fubfequent fren years, and none at all during the next ten years. This propofed meafure is grounded on the flourishing state of the permanent revenue; on the great produce of the war taxes; on the high and accumulating amount of the Sinking Fund; and on fome inferior aids to be derived from revenues fet free by annuities originally granted for a term of years, and now expiring. Thefe circunttances, fo favourable to the introduction and MONTHLY MAG. No. 154.

made by the new adminiftration, and in which they have been fo liberally fupported by the voice of the people.

The plan is adapted to meet a fcale of expenditure nearly equal to that of the year 1806; and it affumes, that during the war, the annual produce of the permanent and temporary revenues will continue equal to the produce of the fame year 1806. It is underfood, that any further or unforeseen charge, or any deticiency of revenue, fhall be feparately and fpecially provided for.

Keeping thefe premifes in view, it is, propofed, that the war loans for the years 1807, 1808, and 1809, thall be twelve millions aunually; for the year 1810, fourteen millions; and for each of the ten following years, fixteen millions.

Thofe feveral loans, amounting for the fourteen years to 210 millions, are to be made a charge on the war taxes, which are cftimated to produce 21 millions annually.

The charge thus thrown on the war taxes is meant to be at the rate of ten per cent. on each loan. Every fuch loan will therefore pledge fo much of the war taxes as will be equal to meet this charge:--that is, a loan of 12 millions will pledge 1,200,000l. of the war taxes. And in each year, if the war thould be continued, a further portion of the war taxes will, in the fame manner, be pledged. And confequently, at the end of fourteen years, if the war fhould laft fo long, 21 millions, the whole produce of the war taxes, would be pledged for che total of the loans, which would at that time have amounted to 210 millions.

The ten per cent, charge thus accompanying each loan will be applied to pay the intereft of the loan, and to forin a Sinking Fund, which Sinking Fund will

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evidently be more than five per cent. on fuch of the feveral loans as fhall be obtained at a lefs rate of intereft than five per cent.

It is well known, that a five per cent. Sinking Fund, accumulating at compound intereft, will redeem any fum of capital debt in fourteen years. Confequently the feveral portions of the war taxes propofed to be pledged for the feveral loans above-mentioned, will have redeemed their respective loans, and be fucceffively liberated in periods of fourteen years from the date of each fuch loan. The portions of war taxes thus liberated, may, if the war fhould ftill be prolonged, become applicable in a revolving feries, and may be again pledged for new loans.

It is, however, fhewn by the printed calculations and tables, that, whatever may be the continuance of the operation, the property tax will not be payable beyond the period for which it is now granted by the 46 Geo. III. ch. 65, but will, in every cafe, be in force only during the war, and until the 6th day of April next after the ratification of a definitive treaty of peace, and no longer.

It is next to be observed, that the charge for the intereft and Sinking Fund of the propofed loans, being taken from the annual produce of the war taxes, a deficiency equal to that charge will be created in the amount of the temporary revenue applicable to the war expenditure. Supplementary loans will be requifite to make good that deficiency.

Thofe fupplementary loans muft increafe in proportion to the increasing de ficiency, if the war fhould be continued; but the whole amount of the loan, in any one year, including that charged upon the war taxes, and the fupplementary loan, will never, even in a period of twenty years war from the prefent time, exceed five millions in any year, beyond the amount to which the combined Sink ing Fund of that year will have been raised; and upon an average of thofe 20 years, will not exceed 3,800,0001.

It is propofed that the fupplementary loans fhall be formed on the cftablifhed fyftem of a Sinking Fund of one per cent. on the nominal capital.

The charge fo created will be provided for, during the first three years, by the expiring annuities: and during that period the country will have the great benefit of an exemption from all additional burthens. A new fpring may thus be given to the energy of our commerce: at all events it will obtain a fecurity from

the increased preffures which it muft otherwife experience.

From 1810, and for the fix following years, a charge must be provided for, amounting on the average of thofe feven years to not more than 293,000l. annually: a fum in itself fo finall, in comparifon with the great additions which have neceffarily been inade to the taxes in cach year, for the laft fourteen years, that it can fcarcely be felt, and cannot create any difficulty as to the means of providing for it. But even this comparatively fall amount may probably be much diminifhed by the increafing produce of the actual revenues, and by regulations for their further improvement.

And thus provision is made, on the fcale of actual expenditure, for ten years of war, if it thould be neceffary, without any additional taxes, except to the inconfide rable amount above ftated. At the clofe of that period, taking the three per cents. at 60, and reducing the whole of the public debts at that rate to a noney capital, the combined amount of the public debts will be 387,360,0001. and the combined amount of the feveral Sinking Funds then exifting will be 22,720,000l.: whereas the prefent amount of the whole public debt taken on the fame fcale of calculation is 352,793,000l. and the present amount of the Sinking Fund is no more than 8,335,0001.

If the war fhould ftill be continued beyond the ten years thus provided for, it is propofed to take in aid of the public burthens certain exceffes to accrue from the prefent Sinking Fund. That fund, which Mr. Pitt (the great author of a system that will immortalize his name) originally propofed to limit to four millions annually, will, with the very large additions derived to it from this new plan, have accumu lated in 1817 to fo large an amount as 24 millions fterling. In the application of fuch a fum, neither the true principles of Mr. Pitt's fyftem, nor any juit view of the real interefts of the public, or even of the stockholder himfelf, can be confidered as any longer oppofing an obftacle to the means of obtaining at fuch a moment fome aid in alleviation of the burthens and neceflities of the country. But it is not propofed in any cafe to apply to the charge of new loans a larger portion of the Sinking Fund than fuch as will always leave an amount of Sinking Fund equal to the intereft payable on fuch part of the prefent debt us fhall remain unredeemed. Nor is it meant that this or any other operation of finance shall

ever prevent the redemption of a fum equal to the prefent debt in as fhort a period as that in which it would have been redeemed if this new plan had not been brought forwards. Nor will the final redemption of any fupplementary loans be poftponed beyond the period of forty-five years prefcribed by the act of 1792 for the extinction of all future loans. While each of the annual war loans will be fuccesfively redeemed in fourteen years from the date of its creation, fo long as war fhall continue; and when ever peace fhall come, will be redeemed always within a period far fhort of the forty-five years required by the abovementioned act.

In the refult therefore of the whole menfure, there will not be impofed any new taxes for the first three years from this time. New taxes of less than 300,000l. on an average of feven years from 1810 to 1816, both inclufive, are all that will be necellary, in order to procure for the country the full benefit and advantages of the plan here defcribed; which will continue for twenty years; during the last ten of which again no new taxes whatever will be required.

It appears, therefore, that parliament will be enabled to provide for the proInnged expenditure of a necellary war, without violating any right or intereft whatever, and without impofing further burdens on the country, except to a small and limited amount: and these purposes will be attained with benefit to the publie creditor, and in strict conformity both to the wife principles on which the Sinking Fund was established, and to the feveral acts of parliament by which it has been regulated.

It is admitted that if the war fhould be prolonged, certain portions of the war taxes, with the exception of the property tax, will be more or lefs pledged for peruds, in no cafe exceeding fourteen years. How far fome parts of thofe taxes are of a defcription to remain in force after the war; and what may be the provifion to be made hereafter for a peace establishment, probably much larger than in former periods of peace; are confiderations which at prefent need not be anticipated.

It is reasonable to affurne, that the means and refources which can now tuaintain the prolonged expenditure of an extenfive war, will be invigorated and increased by the return of peace, and will then be found amply fufficient for the exigencies of the public fervice. Thofe ex

igencies muft at all events be comparatively fmall, whatever may still be the troubled and precarious circumstances of Europe.

Undoubtedly there prevails in the country a difpofition to make any further facrifices that the fafety, independence, and honour of the nation may require: but it would be an abufe of that difpofi tion, to apply it to unneceffary and overftrained exertions. And it muft not pafs unobserved, that in the fuppofition of a continued war, if the loans for the annual expenditure fhould be raised accor ding to the fyftem hitherto pursued, per, manent taxes must be impofed, amounting in the period affumed, to thirteen millions additional revenue. Such an addition would add heavily to the public burthens, and would be more felt after the return of peace than a temporary continuance of the war-taxes. In the mean time and amidst the other evils of war, the country would be fubjected to the accumulated preffure of all the old revenues, and of the war-taxes, and of new per manent taxes.

The means of effectuating a plan of fuch immenfe importance, arife partly from the extent to which the fyftem of the Sinking Fund has already been carried in pursuance of the intentions of its author; and partly from the great exertions made by parliament, during the war, to raise the war taxes to their prefent very large amount. It now appears that the ftrong measure adopted in the laft feflion, by which all the war taxes, and particularly the property tax, were fo much augmented, was a ttep taken not merely with a view to provide for present neceffities, but in order to lay the foun dation of a fyftem which should be adequate to the full exigencies of this unexpected crisis, and should combine the two apparently irreconcileable objects, of relieving the public from all future preffure of taxation, and of exhibiting to the enemy refources by which we may defy his implacable hoftility to whatever period it may be prolonged.

4. A new System of Poor Laws eloquently introduced by Mr. Whitbread, and a fubject of too great magnitude to be prematurely difcuffed within the space which we can this month allow. Our correfpondents will, however, please to confider this mifcellany as being open to their temperate practical obfervations.

The following is the apportionment of 200,000 men, out of 820,420; being the whole number returned as liable to

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The amount of the annual expences of Great Britain and Ireland is, therefore, nearly forty-four millions for 1807.

POLAND.

The following is the Ruffian account of the battle of the 26th of December, to which the report of a great victory mentioned in our laft had reference:

"I have the happiness most refpectfully to acquaint your Majefty (the king of Prutha), that I have fucceeded in repulfing the enemy, who yesterday morning attacked me on every point near Pultufk. The main attack was made by General Souchet, at the head of 15,000 men, on my left wing near Farmguarka, in the view of getting poffeffion of that town; I had only 5,000 men under General Baggonaut to oppofe the enemy on that fide; they made a brave defence, till 1 fent a reinforcement of three battalions of referve, and afterwards three more under General Tolstoy, by which means the right wing of the French was totally defeated The fecond attack, equally brifk, was made on my right flank, where General Barkelay de Tolly was pofted with the van-guard. This wing extended on the road towards Stzegocyn to a small wood, where I had placed a covered battery, which the

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enemy attempted to turn. I therefore made a movement backwards on the right, which fucceeded to well that I not only fruftrated the attempt of the enemy, but was alto fo fortunate as to reinforce General Burkelay de Tolly, with three battalions, ten fquadrons, and one battery, to repulfe the enemy; on which the enemy retreated from the wood.

"The attack commenced at eleven in the morning, and lafted till dark. From the relation of all the prifoners, I was oppofed by Meffrs. Murat, Davouft and Lafnes, with an army exceeding 50,000 men. They have loft about 5,000, according to their own account. "All my troops fought with the greateft bravery The following Generals particularly diftinguifhed themfelves:-Ofterman, Telftoy, Barkelay de Tolly, Prince Dolgorucky, Baggonaut, Somnoff and Sitoff of the infantry, aifo Colonels Daviddoffiky and Gondoff, &c. &c. &c

"Field Marshal Kamenskoy departed from Pultusk for Oftralenfka on the morning of the foth December, previous to the attack, and again gave up the whole command to me, fo that I have had the good fortune to command alone in this affair, and to beat the enemy.

"I have to lament that the long expected fuccour of General Buxhovden had not arrived, although he was only two German miles diftant, and even halted half way. I fhould otherwife have been able to follow up my victory. I have further to lament that the total want of provisions and forage oblige me to retire with my corps to Rozaw; the enemy has not molefted me in my retreat.

(Signed) "BENNIGSEN." "Rozaw, the 27th (15th) Dec. 1806." Fifty-fifth Bulletin of the Grand Army. "Warfato, Jan. 29. "The details of the battle of Mohringen are as follow:

"The Marthal Prince of Ponte Corvo arrived at Mohringen with the divifion of Drouet, on the 25th of this month, at eleven o'clock in the morning, at the very moment when the General of Brigade, Pactod, was at tacked by the enemy.

"The Marthal Prince of Punte Corvo or dered an immediate attack of the village of Pfarresfeldehen, by a battalion of the ninth of light infantry. The village was defended by three Ruffian battalions, which were fupported by three others. The Prince of Ponte Corvo caused alío two other battalions to mach, to fupport that of the ninth. The action was very sharp. The eagle of the ninth regiment of light infantry was taken by the enemy; but on the afpect of the affront with which this brave regiment was on the point of being covered for ever, and from which neither victory, nor the glory acquired in an

hundred combats, would have purified it, the foldiers, animated with an inconceivable ardour, precipitated themfelves on the enemy, whom they routed, and recovered their eagle.

"In the mean while the French line, compofed of the 8th of the line, of the 27th of light infantry, and of the 94th, were formed, and attacked the Ruffian line, which had taken its pofition on a rifing ground. The fire of the mufketry was very britk, and at point blank diftance.

"At this moment General Dupont appeared on the road, with the 32d and 96th regiments. He turned the right wing of the enemy. A battalion of the 32d rushed upon the enemy with its ufual impetuofity, put them to the fight, killing feveral of them. The only prifoners they made were those who were in the houfes. The RuTians were pursued for two leagues, and were it not for the coming on of night, the purfuit would have been continued. Counts Pahlen and Callitzin commanded the Ruffians. They left 1209 dead on the field of battle, and loft 300 prifoners and feveral howitzers. Our lofs was, 200 killed, and 500 wounded.

Laplanche, General of Brigade, diftinguished himself. The 19th dragoons made a fine charge against the Ruffian infantry. It is not only the good conduct of the foldiers, and the talents of the Generals, which are moft worthy of remark, but the expedition with which the troops broke up from their cantonments, and performed a march which would be reckoned extraordinary for any other troops, without a man being milling in the field of battle. It is this which eminently distinguishes foldiers who have no other impulfe but that of honor.

A Tartar Meffenger is juft arrived from Conftantinople, which place he left on the 1ft of this month.

"On the 30th of December, war with Ruffia had been folemnly proclaimed. The Peliffe and the Sword had been fent to the Grand Vizier. Twenty-eight regiments of Janiffaries fet out for Constantin pie; feveral others passed from Afia to Europe."

The Ruffians claim a decifive viétory in this Battle of Mohringen. Their of ficial account had, however, not reached this country when this Magazine was put to prefs.

WEST INDIES.

On the firft of January, the Dutch Ifland of Curacoa furrendered to a fuadron of four British frigates, which, in a very gallant and ably conducted attack, had 'three killed and eleven wounded. A Dutch frigate and fome other veffels were taken in the harbour.

ALPHABETICAL

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