community of Chriftians. They are therefore in properly diftinguifhed by an appellation which now belongs only to thofe focieties chiefly in the Northern counties, in which the majority are of Scotifh origin or extraction, and whofe minifters, maintaining communion with the Church of Scotland, and perhaps looking towards it for a permanent fettlement, have naturally chofen to encourage a more firict attention to the prefervation of its forms." (pp. 7, 8.) As to doctrine, the bulk of the Independents, and most of the Baptifts, hold the Calviniftic, which is alfo, in fubftance, the doctrine of the public creeds, though certainly not of the prefent profeffions of many respectable members of both our Established Churches. Thofe called Prefbyterian, on the other hand, from whatever circumfiance (whether because they poffefs more learning, and perhaps more leifure, than their brethren of the other denomination, or whether because they could indulge a greater freedom of enquiry from the candour fometimes thall it be faid from the indulgence of their hearers?) began, after the example of thofe eminent members of the Eftablishment, Whitby, Locke, Newton, Hoadly, Clarke, and Sykes, to ftudy the Scriptures lefs under the influence of fyftem, and, applying to their examination the rules of rational criticifim, and a careful attention to the circumftances of the writers, and of the perfons whom they addretled, found, or imagined they found, no fich doctrines in the New Teftament, and therefore believed themfelves at liberty to depart, in thefe refpects, from the creed of their fathers. But, whatever may be their own fentiments, or thofe of their immediate connexions, the minifters of this clafs endeavour, I believe, with few exceptions, to conduct the public worship, in their respective congregations, in fuch a manner as to render it eafy for Chriflians of all denominations to attend them without difficulty, and, fill more, without offence. It is their with to confider the perfons there affembled, not as Epifcopalians, Prefbyterians, or Independents, not as Calvinifts or Arminians, Trinitarians or Unitarians, Baptists or Pædobaptifts, as fuch, but as fo many individual Chrif tians, each one profeting Chriftianity for himself, according to his own views of it, and acknowledging the minifter's right to do the fame, and as neceffarily united in nothing but a defire to worship the Supreme Lord of All as the difciples of one common Malter; and alfo in a defire to keep the unity of the fpirit in the bond of peace, rather than the unity of the faith in the bonds of ignorance and prefumption. On this principle is ufually their endeavour to model their devotional fervices more especially; and if, in the courfe of their public preaching, or in the expofition of the Scriptures, they cannot difcharge their duty with fidelity without freely declaring their fentiments on particular fubjects of debate, they conceive it to be, at the fame time, their duty to do this with modefty and good temper, with a proper fente of the limited nature of the human powers, and of the neceffary effect of the various influences of birth, education, and connexions in life, to produce a juftifiable variety in the opinions of men; and therefore, with all due deference to this variety of opinions, and without the moft diftant with to impofe their own fentiments upon any fingle hearer, against his own ferious and deliberate conviction. Meeting then together as individual Chriftians, and having no creed as a term of communion, they have never any fcruple of admitting to the Lord's Supper, whenever is celebrated among them, any fincere Chriftian of reputable life, whatever be his religious opinions, or whether he have already confidered, or be determined in future to confider himfelf as habitually connected with any other community of Chriftians or not. It is to provide fucceffors in the miniftry, for the fervice of this clafs, that the infiitution which now folicits your fupport has been founded." (p. 11.) —“Immediately after the Revolution, the opulent Diffenters in and about London raised a fund for the fupport of three students, to be educated in Holland, for the exprefs purpose of being theological tutors among the Prefbyterians. Of thefe, Eames directed an academy in London, Jones at Tewkesbury, where Butter and Secker were educated, and Phelps, who I think was intended to be placed in Wales, conformed, and was employed in the education of William Duke of Cumberland. W. W." (p. 12, n.)— The academy of Mr. John Frankland was of great ufe in the Northern counties; it had fubfifted amidft much perfecution and trouble, which obliged hum him frequently to remove it during a great part of the reigns of Charles and James II." (p. 12.) The reader will by this time be convinced of the latitude of principles profelled in this feminary, which is intended as a revival of the academy at Warrington, which, foon after the death of the late Dr. Aikin, from various caufes, declined, and was, 1784, transferred to Manchefter. He will, farther, be convinced of the almoft infuperable difficulties which prefent themselves to the "continuance of a caufe which originated with the Reformation in England, to which Religion and Truth and Science have been greatly indebted." (p. 21.)-"Where are we to find young men whofe parents are at the fame time able to incur the needful expence, and willing that their fons fhould be educated to the profeflion of a Chriftian teacher? That there is this averfion among thofe in better circumftances, is a fact futhciently obvious. Whether or no the averfion is well founded, may be a reafonable fubject of enquiry." (p. 17.)— The refult of this enquiry appears to be, that "the pecuniary profpects of Proteftant diffenting-minifters are not, of all others, the mott inviting." The new college at Manchefier is the only English feminary in which young minifters of the defeription above named are at prefent training up. A fimilar eftablishment in the neighbourhood of London, which was alfo intended to fapply the place of Warrington, has been diffolved through the failure of its funds; and a very refpectable academy at Northampton, which had furnished many useful minifters, has fince been difcontinued, for reafons best known to its former patrons. On this account many of our finaller congregations are daily falling into the hands of the Scotifh or Welth feminaries, who, in many inftances which might be named, by their total want of refpectability, either in the pulpit or out of it, have difperfed all the more refpectable members, and brought the intereft to the lowest ebb; The author has fince heard of an at tempt to establish an academical inftitution at Exeter, to which he heart ly wishes fuccefs. + If we are not misinformed, this inftitution, which began under Dr. Doddridge, is juft transferred to an old manfion-houfe in Little Wimondley, between Stevenage and Hitchin. or of illiterate lay-preachers, who, however excellent and truly refpectable as to their private characters, and however fuitable and edifying their inftruc tions to perfons of fimilar habits, do not adequately fupply the place of the minifiers whom they have fucceeded— at leaft they do not fatisfy thofe of their hearers who have been accuftomed to devotional exercifes and religious inftructions drawn up in a more methodical and orderly way. Thefe, by degrees, withdraw from their old allociates, and either mix with the Eftablifhment, or, what is much more to be lamented for the religious interefts of their families at leati, decline public worship altogether. Thus have many of our former supports been loft to us. (pp. 20, 21.) Here then we close the lamentable picture of the prefent ftate of Protefiant NONCONFORMITY. IN this very fplendid book we have tea-chefts, which is Hi Chua Xang, the explanation of the writing on the Hyfon of fuperior quality; Pin, lafting led from a Chinese Dictionary, which and fragrant. Mr. H's book is compi ing the language of China; that is, he any one may copy without understandmay do as Pope fiid a lexicographer might be allowed to do, undertia; d ther. Mr. H. has had accefs to the one word by itfelf, but not two togeJapanese Encyclopedic, in 20 volumes, baffador in China before the Revoluof Mr. Tibling, who was Dutch eintion, but is now refident in London. 104. Obfervations on the Incime A&; particularly as it relates to the Occupiers of Land; with feme Propojals of Amendment; to rubich is add d, Afbart Scheme for meliorating the Condition of the Labouring Man. By FranCIS Newbery, Efq. one of the Commiflioners of rippeal for the County of Suflex. AS the Income Tax is, at prefent, a very material part of the refources of the country; and as it is obvious that, to render it both equitable and production upon every perfon who is liable tive, it fhould be levied in due propor→ to the tax, we fhall extract fome judicious remarks from this very interefiing and ingenious pamphlet, not doubting but that they will be extremely acceptable to our readers. The "The Income Act, as relating to farmers, is, in fact, merely a compofition in lieu of the tax, like a compofition in lieu of their tithes. It has arifen, no doubt, from the difficulties of afcertaining fuch income; but it is established at fo low a rate as to be very inadequate to its purpose. "Taking this as granted, and admitting thefe duficulties, why should not the income of farmers be taxed when it becomes exorbitant; that is, when it is increased to a certain degree beyond that which this compofition had in view; namely, the or. dinary value of the articles which they raife? for, furely, the fame principles should prevail with respect to the farming as any other business, where it can be brought to operate with effect. "It happens, in my own cafe, that I am in the two-fold fituation of a tradefman in London and a gentleman of landed eftate in the country. My trade, which is lucrative, differs in its produce in different years; but, whether it yields more or lefs, it is carried on under the fame establishment; and, after making the allowed deductions for expences, which vary but little, I contribute my tax upon the full amount of the income accruing, be it what it may. With respect to my landed property, of which I occupy fome hundred acres myself, I conform to the Rtatute by delivering my statement, as in the former cafe, agreeably to its directions; but I find, that, under the composition enacted, on taking the common average of years, as to produce, I am, as well as all other occupiers of land, highly favoured; and in this, as in my other bufinefs, I have generally the fame eftablishment, as to fervants, horfes, oxen, &c. and the expences, annually, are nearly the fame. "The inference is, that a greater indulgence is given to farmers than to men in trade, in the common courfe; but, moreover, on the event of the articles of life rifing to unusual and exorbitant prices, the Occupiers of land derive every advantage without contributing, excepting by the compofition alluded to, which is not in proportion even to their ordinary income. "It will he urged, perhaps, that the increafed price of corn is generally owing to a failure of the crops, and that the farmers acquire less by having lefs to fell; but this objection is already answered, by the obfervation, that the Income Act applies in the way of compofition on the average of years in the ordinary courfe, when what may be loft in one feafon is recovered in that which enfues. It must be remat ked too, that when he takes a farm, this average, with regard to the uncertainty of crops, forms a part of his calculation. He does not expect to make 30 or 401. per load of his wheat; 6 or 71. of his hay; 4. per quarter of his barley; 40 or 50s. of his oats; 17 or 181. per linndred of his hops, &c. &c. He is amply fatisfied when wheat, communibus annis, yields 12). hay 41. bailey 305. oats 20s. and hops* 5 or 61. He had not, nor ought to have, more in his contemplation. "My object then (having the fair prin ciple and operation of the Income tax in view) is, that the publick should derive a benefit from fuch very extraordinary profits; and, allowing a very liberal latitude, the following regulation may be thought advifeable: namely, when wheat rifes to 181. per load, bay to 61. barley to 45o. per quarter, oats to 365. and hops to gl. per hundred, &c. (or one half more than they are expected to produce in favourable years), then let all the growers, without exception (whether their income be under 6cl. or not), pay a tax of 10k per cent. upon all the quantities fold at or above thofe prices. "Such a fcheme would have the double operation of a preventative and of a remedy; for it would naturally have a tendency to keep all thofe commodities below the prices at which they would become liable to the tax, and thus prove a check to any fudden exorbitant rife. But, when neceffity should require fuch a rife in any of the articles, this good confequence would follow: that a revenue would he levied at the fame time, which might be devoted to the di'charge of the hounties and indemnities on the importation of a supply. "If Government do not interpose, by fome fuch falutary measure, is it not to be expected that landlords will rai'e their rents? And would not this tend to increafe the articles of fubfitence permanently, and thus prove detrimental to the interefts of the publick? "The foregoing representation and scheme were drawn up with the fole intertion of being submitted to Government, as a fort of official communication from one who is engaged in the execution of the act. It has been accordingly thewn to fome gentlemen in administration, for whofe general judgement I have the higheft respect; but, as they have urged fome objections which did not carry conviction to my mind, too ftrongly biaffed, perhaps, by prepoffettion, in refuming my pen to combat them, I have been led fo much farther into the confideration of the Income Act, that I thought it right to commit my obfervations to the prefs. *The gains, this year, upon hops, in particular places, have been moft extraordinary. Some grounds within my knowwhich, at 171. per hundred, yields the ledge have produced a ton per acre; enormous fum of 3401.; and yet the Inperhaps, at more than a common compucome tax upon fuch lands is not charged, tation of its value, namely, zos. per acre.** "The "The inequality of the Income Tax, and the neceffity of its amendment, particuJarly with regard to land, 'seem to be generally admitted. Whether the latter object may be attained by the preceding plan, it remains to be determined. "The principal objections to it are, first, "that it might tend to establish the articles of fubfiftence at a higher price than they ufually bear;" fecondly, "that it might be confidered as laying a duty up: on the produce of the land." "To the first (which, by-the-bye, is begging the question, and arguing upon a fuppofition) it may be replied, that, as the tax is only proposed to commence when the prices of the feveral commodities, whether from neceffity, monopoly, or alarm, are become grievous; that is, when they have rifen to half as much more as their ordinary average value; fo, if the operation were to take effect whenever any ar ticle is above its ufual price as when wheat is 141. per lond, this obftacle is removed. But, though this may be an answer o the objection, it would not be prudent, per haps, to a lopt the refource; for, if a tax of rol. per cent. were impofed upon wheat, and other articles, when they were fo bear the average value, a reasonable doubt arifes, whether it might not operate as a check to the fpirit of agriculture. I have propofed that it should attach when they rife to one half more than their ordi. nary prices, in order to interfere, as little as poffible, with that neceffary fpirit. With regard to the other objection, let me ask, if the facome Fax, quoad land, be not a duty upon its produce, what is it? It will be readily acknowledged that the term is inadequate, inafmach as the tax falls hort; but to argue that the lacomse Tax is other than a duty upon the produce of land would he a waste of words. The tax is intended to be a tax upon every man's income. From what is the income of a farmer derived? His Imal; that is, its produce; therefore the duty is upon its produce. It is not, indeed, impofed upon the articles of its produce, individually, but apon the aggregate; but that which is laid upon the whole must be upon all the parts. "I may be told, however, that it was the intention of Government that the tax should fall as lightly as podible on farmers, in or der that they might have no handle or pretext for increafing the charges on the commodities they grow. Has the defigo anIwered? On the contrary, have not all the articles rifen, to prices the most unprecedented and unwarrantable, confidering that the late harvest has proved to be ample and abundant in every particular, except wheat alone, d that is not a fourth less than its ordinary average crop?" GENT. MAG. April, 1801. 105. The Afiatic Areal Regifter, &c. dec. (Continued from vol. LXX. p. 869.) TO fupply the place of our review of Sir William Jones's Works, in fix volumes, quarto, 1799, we shall borrow that given in this useful Mifcellany. To the first volume the editor has very properly prefixed the difcourfe de livered by Lord Teignmouth to the Afiatic Society, on the death of their illuftrious Prefident; a production which does infinite credit to the feelings and talents of its author. This volume contains the whole of Sir William's Difcourfes to the Afiatic Society that are published in their Refearches." In the Preliminary Difcourfe he opens the plan of the infitution, by taking a comprehenfive view of its nature and object, and by fhewing, with equal truth, ability, and eloquence, the beneficial effects which, through induftry and perfeverance, it would infallibly produce. And it is, perhaps, the highest praife we can be how on this performance to fay, that the hopes which it exprefles are now happily realized. In the fecond Anniversary Difcourfe he developes more fully the principles of thofe fubjects which it belonged to the Society to investigate, and draws a general and pleating picture of the state of the Arts and Sciences in Afia, which he reprefents as containing ma ny hidden treafures, that, when brought to light, would not only be valuable to philofophy, but ferviceable, to the political and commercial interefts of mankind. The third Anniverfary Difcourfe tural history of the Hindus. He com contains an elegant epitome of the nas mences with a geographical defcription of India, upon the moit enlarged fcale, which he confiders nearly equal in ex tent to the continent of Europe. He then proceeds to give a few outlines of the character of the Hindus, and quotes a beautiful paffage from the geographi cal poem of "Dionyfius," to prove that this extraordinary people have not changed, either in their appearance or manners, during a long course of ages. The learned President next obferves, that their civil hiftory, beyond the middle of the nineteenth century, from the prefent time, is involved in a cloud of fables," and that we po Tefs only four general media of facistying our curiofity-concerning it, namely, "theit languages and letters, their philofophy and and religion, their old sculpture and architecture, and the written memorials of their sciences and arts." Of all thefe he gives a moft learned and interefting account; and from the whole he draws this conclufion: "that the Hindûs had an immemorial affinity with the old Perfians, Ethiopians, and Egyptians; the Phenicians, Greeks, and Tufcans; the Scythians, or Goths, and Celts; the Chiefe, Japanese, and Peruvians; and that, as no reason appears for believing that they were a colony from any of thofe nations, or any of thofe nations from them, it may be fairly inferred, that they all proceeded from fome central country." The fourth Difcourte gives a concife account of the Arabs previous to the Mahommedan revolution, together with fome admirable philological remarks on their language, and tome obfervations on their antient religion, monuments, and arts. Of their religion he observes, "we may fafely pronounce, that, before the introduction of Mahonimedanifm, the noble and learned Arabs were Theifts, but that a ftupid idolatry prevailed among the lower orders of the people; that, until their emigration, no trace of any philofophy but Ethicks is to be found among them; and that even their fyf tem of morals, generous and enlarged as it feems to have been in the minds of a few illuftrious chieftains, was, on the whole, miferably depraved, for a century at traft, before Mahommed.” The diftinguithing virtues which they boafied of inculcating and practifing were, a contempt of riches, and even death; but, in the age of the feven poets, their liberality had deviated into wild profufion, their courage into ferocity, and their patience into an obftinate fpirit of encountering fruitless dangers." Talking of the monuments of antiquity preferved in Arabia, he gives the following defeription of the famous CABAH at MECCA. "The Cabab, or quadrangular edifice at Mecca, is indifputably fo anent that its original afe, and the name of its founder, are it in a cloud of idle traditions. An Arab grovely told me, it was raised by ABRAHAM, who, as I affured him, was never there: others afcribe it, with more probability, to ISMAEL, or one of his tinfiate defcendants; but, whether it was it as a place of divine worship, as a foras a fepulchre, or as a monument of treaty between the old pofeffors of Arabia and the fous of Kidar, antiquaries may difpute, hut no mortal can determine."-He then obferves, "that it is probable the Cabab was originally defigned for religious purpufes;"***"but that this temple, the fanctity of which was retored by Mahommed, had been strangely profaned at the time of his birth, when it was ufual to decorate its wall with poems on all fubjects." As to the arts and fciences of the Arabs, he fays, "That the manners of the Hejazì Arabs, which have continued, we know, from the time of SOLOMON to the prefent age, were arts; and, with regard to fciences, there is by no means favourable to the cultivation of no reafon to believe that they were acquainted with any; for, the mere amutement of to them in their pastoral or predatory ramgiving names to ftars, which were useful bles through the defarts, and in their obfervations on the weather, can hardly he confidered as a material part of aftronomy.” The refult of the learned author's enquiries concerning Arabia feems to confirm the bypothefis, that the Hindûs and Arabs are totally diftinct races of people; but that a commercial intercourfe had fubfifted between them from time immemorial. has, by a ftrong metaphor, denominaTartary, which an elegant writer ted the foundary of the human race, is the fubject of the learned Prefident's fifth difcourfe. He gives a general but accurate defcription of that vaft region; he takes a view of the manners of its letters; of their progrefs in civilization ; inhabitants; of their languages and of the fpirit of their religion and laws; monuments; and of their proficiency of their civil hiftory; of their antient in arts and feiences antecedent to the age of Zengiz Khan; and the general whole of the facts and circumftances corollary which he forms from the brought forward in this and the two preceding difcourfes, is to the follow ing effect: namely! "That the far greater part of Afia has been peopled, and immemorially poflefled, by three confiderable nations, called Hindus, Arabs, and Tartars; each of them divided and fubdivided into an infinite number of branches, and all of them fo different in form and features, language, manners, and religion, that, if they fprang originally from a common root, they muft have been feparated for ages." In his fixth difcourfe he defcribes the antient empire of Iran, better known by the |