90

Account of the Annual Expenditure.

or of all the five years fince 1770, will not differ much from the fum I have given. In 1754, or the year before the laft war, the Customs produced

Feb.

only 1.558,2541.The Excises produced 2.819,7021.--And the whole revenue exclufive of the Land-tax at 2s. was 5.097,6171.

Intereft of the National Debt in 1775

Annual increase of the Navy and Civil Lift Debts

Peace establishment for navy and army, including all miscellaneous and incidental expences

4.880,680

3.700,000

350,000

Civil Lift

The estimate for the peace establishment, including miscellaneous expences, amounted in 1775 to 3.703,4761. In 1774 it amounted to 3.804,4521. exclufive of 250,000l. raised by Exchequer Bills, towards defraying the expence of calling in the gold coin. And the medium for eleven years, from 1765, has been nearly 3,700,000l. According to the accounts which I have collected, the expence of the peace establishment (including mifcellaneous expences) was in 1765, 1766, and 1767, 3.540,000l. per ann.-In 1768, 1769, and 1770, it was 3.354,000l. per ann.. —In 1771, 1772, 1773, 1774, and 1775, the average has been nearly four millions per ann. exclufive of the expence of calling in the coin.

The parliament votes for the fea fervice 41. per month per man, including wages, wear and tear, victuals and ordnance. This allowance is infufficient, and falls fhort every year more or lefs, in proportion to the number of men voted. From hence, in a great measure, arifes that annual increase of the navy debt, mentioned in the third article of the National Expenditure. This increase in 1772 and 1773 was 669.9961. or 335,000l. per ann. The number of men voted in those two years, was 20,000. I have fuppofed them reduced to 16,000, and the annual increafe of the Navy Debt to be only 250,000l.-Add 100,000l.for the annual increase of the Civil Lift debt, and the total will be 350,000l.

A Second Method of DEDUCING the SURPLUS of the REVENUE.
UNAPPROPRIATED REVENUE.

Nett Produce of the Sinking Fund, for the last five years, in-
cluding cafual furpluffes, reckoned from Lady-day to Lady-day;
being the annual medium, after deducting from it about 45,000l.
always carried to it from the fupplies, in order to replace fo
much taken from it every year to make good a deficiency in a
fund established in 1758.

Nett annual produce of Land Tax at 3s. militia deducted; and of the Malt Tax

(N. B. These two taxes in 1773, brought in only 1.665,4751. There are fome cafual receipts, not included in the Sinking Fund, fuch as duties on Gum Senega, American Revenue, &c. But they are fo uncertain and inconfiderable, that it is fcarcely proper to give them as a part of the permanent revenue. Add however on this account

2.610,759

1.800,000

50,000 £.4.460,759

Produce

The greatest part of this revenue is borrowed of the Bank, and spent before it comes into the Exchequer. It is therefore, in reality, fo much debt confiantly due to the Bank, for which interest is paid.

ANNUAL EXPENDITUR E.

Peace Eftablishment, including the annual increase of the Navy and
Civil Lift Debts (fee the former account)

Intereft at 2 of 3.600,000l. unfunded debt, which must be paid out
of the unappropriated revenue

Sketch of an Account of the Money drawn from the Public by the Taxes. £.. Nett Revenue Expence of collecting the Excifes in England, being the average of the years 1767 and 1768, when their produce was 4.531,0751. per ann.

Expence of collecting the Excifes in Scotland, being the medium

• The author of the Prefent State of the Nation, published in 1768, makes all thefe extraordinary receipts to amount to above two millions and a half. But the greatest part of them were applied to fatisfy German claims, and fome other debts, not properly included in the current national expenditure.

94

Metamorphofed into a Buck, Author, Officer,

at night when the filent moon darts her rays on the enamelled flowers, when every thing is hushed into filence, and all nature seems to take its repose in sleep, I will fteal into my arbour, there view the pleafing, filent profpect, listen to the folemn echo of fome neighbouring cafcade, and fink into raptures at the plaintive note of the nightingale. O, thefe innocent pleafures-fifhing-hunting-fhooting "" Full of thefe pleafing ideas, I purchafed a neat box at some distance from the metropolis., Alas! Sir, the fish would not bite, I could not kill a bird, and was the last in the chace at this difappointment I grew fretful and peevish, and hence became difagreeable in company. Inftead of receiving that pleasure I expected from the charms of a moonlight night, the fall of a neighbouring cafcade, or the plaintive notes of the nightingale, they threw me into the vapours, which would have perhaps foon finished my days, had I not fold my box, and returned to the metropolis.

On my return to town, as I had fome knowledge of the Belles Lettres, I commenced author, merely for the fake of reputation and amufement. I was determined to attempt fomething above the common level of mankind, and to make fome buftle in the literary world. To exceed Pope appeared to me great; I therefore refolved to oblige the world with a new tranflation of Homer. As I knew nothing of the Greek language, I procured a French tranflation; and, in the courfe of a twelvemonth, finished my work to my entire fatisfaction. Alas, Sir, the laft fheet of this fummit of my ambition was at prefs, before I was roufed from my delirium, when I difcovered, that I had been tranflating Herodotus instead of Homer. This unhappy mistake for ever spoiled me for an author: I threw afide my pen in difguft.

A day or two afterwards, while ruminating this matter in my mind, penfively feated in the Park, I was awakened from my reverie by the found of martial mufic. The relief guard paffed by me; and there appeared to me fomething fo great in the majestic ftride and pompous parade of the officers, that I determined to purchase a commiffion. As the dif

Feb.

putes between England and the colo nies were then rifing to a high pitch, the American fervice became very difagreeable to many officers; by which means I purchased a lieutenant's commiffion on very moderate terms. After the neceffary preparations, I embarked for the land of Liberty, and had but just joined my corps, when I was ordered on the fatal expedition to Concord, where, during the action, I loft by a musket-fhot, what my colonel faid he confidered as the better part of my head-my hat. I muft confefs, Sir, that the undaunted and terrifying looks of those American rebels, the horrible roar of our artillery, the groans of our expiring foldiers, and above all the narrow escape I had for my life, made the hour, in which I got back to Bofton, the fweeteft I ever experienced. The next morning I threw up my commiffion.

I took the first opportunity to quit Boston, and set fail for England, where I arrived after a fhort and pleasant paffage. What to do with myself was now the question: to be totally idle was what would by no means agree with my natural difpofition. I confulted a friend on this head, who thus freely addreffed me: "You are a good Latin fcholar, and have read fome law books. This is as much as can be faid of one half of our counfellors. Your jolly face, fet off with a majestic wig, will command respect from the bench; and, let me add, you do not want the most neceffary ingredient of a counsellor, a modesi assurance. You shall be a counsellor!"

Un

I liked the propofal well, and I found it no very difficult matter to pafs my examinations properly, in order to be admitted to the bar. I cut a very refpectable figure in my new drefs, and had foon an opportunity, in a very capital caufe, of amply dif playing my oratorial abilities. fortunately for me, a brother counfellor, my antagonist, was a man at the head of the profeffion, who fo turned and twisted me, that he at laft abfolutely brought me to plead against my own client. This raised upon me a general laugh in the court, and the judge, in a very friendly manner, admonished me never more to appear at the bar. I took his advice, and threw off my gown in a rage.

My

1776.

Counsellor, Phyfician, and Clergyman.

My friend, who advised me into this profeffion, called on me the next day, and found me in a very penfive, melancholy fituation. "Do not be dejected, (faid he to me in a merry tone) though you do not fucceed in one thing, why not in another? Defpair is the child of Folly, and Diffidence is the offspring of Cowardice. What think you of being a physician? You are perfectly acquainted with the nature and use of fimples; and this knowledge, with a little good management and parade, is the best friend to the faculty. If you fhould now and then kill a patient, it is no more than they all do; and in this cafe, like them, you must lay it to the carelessnefs of the nurse, the obstinacy of the patient, or to fome noxious quality of the air. If nature performs a cure, be fure to take all the credit to your felf, and fink into raptures and amazement, that you have been fo happy as to fave a patient, who was in fo defperate a way!"

I ftarted from my chair, and took him by the hand, thanking him most

SIR,

95

earnestly for his advice. By his means, I foon got into good practice, and had even befpoke a chariot and a fine pair of horses; but, Sir, alas! at this very juncture, in an ill-fated hour, having ordered bleeding in a dropfical cafe, I killed my patient, and at once loft all my reputation and practice.

Under thefe accumulated disappointments, I fhould have certainly funk into defpair, had not my friend again called upon me. "Chear up, (faid he to me) we will purchase you a living in the church, when you will have nothing to do but to buy a few dozens of manuscript fermons, and these will ferve you all the rest of your life." I once more took his advice, purchased aliving without being guilty of fimony, and am now in a manner idolized by all the old women of the parith. Thus, Sir, in the courfe of one revolving fun, have I been a foldier, lawyer, phyfician, and divine; but nothing now can disturb my happiness, more especially, fince I have this day taken unto myself-a wife!

For the LONDON MAGAZIN E.

Few years ago having a call to the

J.

not be wrong, and the neareft would

mounted my trusty steed, and let out. It was a delightful fpring morning, and I travelled on for many miles, entertained by the warblings of birds, and cheered by the freshness of the air; a difficulty however at length arofe, that greatly counterbalanced my former pleasure. I was now got into a part of the county, in which I was a ftranger; and, at a certain interfection of the roads, a magnificent guide. poft prefented itself. This at firft fight was no little comfort; but human joy is feldom long-lived. On one arm of the faid poft I read the following infcription, This is the right road to York; and on another ftanding at a right angle with the former, was equally legibly infcribed, This is the nearest road to York. What was to be done at fuch a puzzle? The afs be tween two bundles of hay was not at a greater nonplus. All my wits were in immediate confultation, and the arguments pro and con were advanced moft logically. The right road could

time faved was time gained. If I took the former it might be tediously long, and I was already not much at eafe upon my saddle; if the latter, it might be broken, and bad, and full of dangerous floughs, and the farthest way about is the nearest way home. Hampered in many fuch important difcuffions, I lamented that a third arm had not informed me, This is the befi road to York. In short, I could see no end of the debate, and, but for an expedient that fuggefted itfelf, might have remained motion lefs till York had come to me; for I was not at all likely to go to York. The expedient was this; I turned my beast about, and rode fome hundred yards directly back, and then wheeling again, fuffered him to chufe for us both. He, either happy in a fuperior fagacity, or becaufe, in this cafe, providence patronized the right, ftruck into the right road, and I arrived without any dif after, but not without terrible migivings as I proceeded, that in the end

I might

96

"Hints to the Lords Spiritual.

I might find myself any where, rather than where I wished to be.

Some time afterwards travelling the fame road, I found the caufe of my perplexity removed: for the turnpike commiffioners had put a different infcription on the arm, which had before pointed out the right road. How wifely they had done this, I will not enquire; a partiality to the right is not always the infirmity of man. I with however our fpiritual commiffioners would follow their example. For you must know, Sir, though I fuffered my horfe to chufe for me the road to York, I cannot be quite at eafe under an apprehenfion that I may be in the wrong way to Heaven. Now I confider the church establishment as a guide-poft, whofe fole ufe is to direct us thither; but, in examining its directions, find them to the full as ambiguous as thofe, which on a former occafion fo grievously perplexed me. I will give you an inftance; the faid eftablishment lays it down as a fundamental rule, that Chriftians, who feek falvation, are to feek it only in the pure doctrines of Jefus Chrift: yet does the fame establishment bind us, under the feveret penalties, to believe certain doctrines and commandments of men; which doctrines and commandments are not only no where to be found in the Bible, but are utterly repugnant to it. Father (lays Jefus Chrift) this is eternal life, that they might know thee the only true God, and Jefus Christ whom thou haft fent. No, fays the Athanafian Creed, this is entirely wrong for if you do not believe that Jefus Chrift, whom the only true God fent, is himself likewife the only true God, without doubt you shall perish everlaftingly.

Here, Sir, are two arms on this ecclefiaftical guide-poft, not at a right

BE

Feb.

to

angle with each other, but pointing contrary ways, and giving contradictory directions. That which holds forth the commandments of men, may indeed, in a certain fenfe, in as much as it fuperfedes all diligence in the ftudy of the Scriptures, be fuppofed to fhew the nearer road. Applications, however, grounded on a pretty general conviction that the greater bafe has not always the better Speed, have been repeatedly made, that it might be removed out of the way, and no longer tempt or puzzle the fimple traveller. Thefe applications were in vain. Seeing therefore it is, fome-how or other, in fo great favour, that it must keep its place at all events, I fincerely with the commithioners would graciously condefcend prove, that it likewife fhows the fafer road, or, failing in that, to take down the other, which fo plaufibly pretends to point out the right road. How long are we to halt between two opinions? To what can these contradictions tend, but to fend men back into the wilds of Popery, perhaps never to return, especially when they are fo confidently aflured of an infallible conductor, whose directions are at leaft confiftent? If men really know more of the matter than God, let it be made appear; at leaft let not their claim be difgraced by any perplexing drawbacks; that thofe who are difpofed to take God's word, because they may conceive him to know beft, may no longer be teazed with doubts and difficulties. It is but burning the Bible, and all, with refpect to this life, will be at eafe. Papifts and Protestants alike, undisturbed by apprehenfions of error, will purfue their journey with alacrity.

I am your's, &c.

A PUZZLED TRAVELLER.

DESCRIPTION of the annexed Plate.

DEAUTY and MODESTY, accompanied by the GODDESS OF TRUTH, CUPID and the GRACES, invited by VIRTUE in the form of HERCULES to facrifice at the altar of HYMEN, whilft MINERVA, Goddess of WISDOM, deftroys the EVIL DAMON of ENVY and DISCORD.

MATHE.