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or of all the five years since 1770, will only 1.558,2541.

-The Excises pro-, not differ much from the sumn I have duced 2.819,702). --And the whole given.-In 1754, or the year before revenue exclusive of the Land-tax at 2s. the last war, the Customs produced was 5.097,6171. ANNUAL EXPENDITUR E.

£. Interest of the National Debt in 1775

4.880,689 Peace establishment for navy and army, including all miscellaneous and incidental expences

3.700,000 Annual increase of the Navy and Civil Lift Debts

350,000 Civil List

800,000

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The estimate for the peace esta The parliament votes for the sea serblishment, including miscellaneous ex. vice 41. per month per man, including pences, amounted in 1775 to 3.703,4761. wages, wear and tear, victuals and

-In 1774 it amounted to 3.804,4521. ordnance. This allowance is insuffi. exclusive of 250,000l. raised by Ex- cient, and falls short every year more chequer Bills, towards defraying the ex or less, in proportion to the number pence of calling in the gold coin. And of men voted. From hence, in a great the medium for eleven years, from measure, arises that annual increase of 1765, has been nearly 3,700,oool. the navy debt, mentioned in the third According to the accounts which I article of the National Expenditure, have collected, the expence of the This increase in 1772 and 1773 was peace establishment (including miscel. 669,9961. or 335,000l. per ann. The laneous expences) was in 1765, 1766, number of men voted in those two and 1767, 3.540,000l. per ann. In years, was 20,000. I have supposed them 1768, 1769, and 1770, it was 3.354,000l. reduced to 16,000, and the annual inper ann. -In 1771, 1772, 1773, 1774, crease of the Navy Debt to be only

and 1775, the average has been nearly 250,00ol.--Add 100,000l.for the annual
four millions per ann. exclusive of the increase of the Civil Lift debt, and the
expence of calling in the coin.

total will be 350,00ol.
A Second Method of Deducing tbe SURPLUS of the Revenue.

UN APPROPRIATED REVENUE.
Nett Produce of the Sinking Fund, for the last five years, in-

cluding casual surplusses, reckoned from Lady-day to Lady-day ;
being the annual medium, after deducting from it about 45,000l.
always carried to it from the supplies, in order to replace so
much taken from it every year to make good a deficiency in a
fund established in 1758.

2.610,759
Nett annual produce of Land Tax at 35. militia deducted; and of
the Malt Tax

1.800,000
(N. B. These two taxes in 1773, brought in only 1.665,475).
There are some casual receipts, not included in the Sinking Fund,

such as duties on Gum Senega, American Revenue, &c. But
they are so uncertain and inconsiderable, that it is scarcely pro-
per to give them as a part of the permanent revenue. Add how-
ever on this account

50,000 Total of unappropriated * revenue

£4.460,759

Produce The greatest part of this revenue is borrowed of the Bank, and spent before it comes into tbe Exchequer. It is therefore, in reality, so much debt conjantly due to Ibe Bank, for zubich intereft is paid.

Produce of the SINKING FUND, reckoned dinary charge of 100,000l. on the from Lady-day to Lady-day. Aggregate fund. If there has been a

£.

deficiency, it is a debt contracted last 1770

2.486,836 year, which must be added to other 1771

2.553,505 debts arising from deficiencies in the 1772

2.683,831 provision made for the expences of last 1773

2.823,150 year. This provision amounted to 1774

2.731,476 3.703,4761; but it is said to have fallen In 1775 the Sinking Fund was taken thort above a million. for 2.900,00ol. including an extraor

ANNUAL EXPENDITUR E. Peace Establishment, including the annual increase of the Navy and Civil Lift Debts (see the former account)

4.050,000 Interest at 21 of 3.600,00ol, unfunded debt, which mu& be paid out

of the unappropriated revenue

90,000

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These two methods of deducing the in the pound in 1764, 1765, and 1771 ; surplus of the revenue confirm one an or is. in the pound extraordinary for other, as nearly as could have been three years, inaking 1.300,000l.expected. They cannot agree exactly, 2. The profits of nine lotteries making unbels the mean produce of the Sink (at 150,000l. each lottery) 1.350,000l. ing Fund, and of all the taxes, are -3. A contribution of 400,000l. taken for the same years, and from the per ann. from the India company for fame quarter in every year:

five years, making 2.000,000l. There is a third method of proving 4. 110,00ol. paid by the Bank in 1764 that the permanent surplus of the re for the privilege of exclusive banking venue cannot exceed the sum now stated. Also the money

, paid by France for I have learnt from the highest au• maintaining their prisoners; and the thority, that the national debt, about money arising from the sale of French a year ago, had been diminished near prizes, taken before the declaration 9 millions and a half, since the peace of war; from saving on particular in 1763; including a million of the grants at the end of the war, &c. &c. 3 per cents. discharged last year. -which, all together, I will fuppose The money employed in making this a million. Add 3.300,000l. arifing reduction, must have been derived from a surplus of 300,000l. for eleven from the surplus of the ordinary and years; and the total will be 8.950,000l. stated revenue, added to the extraordi- which is a sum more than sufficient for nary receipts. These extraordinary re- discharging 9 millions and a half of ceipts have consisted of the following the public debt. articles. - I. The Land Tax at 45. Sketch of an Account of the Money drawn from the Public by the Taxes.

dr. Nett Revenue

10.600,009 Expence of collecting the Excises in England, being the average

of the years 1767 and 1768, when their produce was 4.531,0751.
per ann.
6 per cent, of the gross produce

297,837 Expence of collecting the Excises in Scotland, being the medium

N2

of The autbor of the Present State of the Nation, publised in 1768, makes all these extraordinary receipts 10 amount to above two millions and a half. But the greatest part of them were applied to satisfy German claims, and some other debts, Bot properly included in the current national expendituro.

at night when the filent moon darts putes between England and the colo her ruys on the enamelled flowers, nits were then riling to a high pitch, when every thing is hushed into fi- the Ainerican service became very dislence, and all nature seems to take its agreeable to many officers ; by which repose in sleep, I will steal into my means I purchased a lieutenant's comarbour, there view the pleasing, filent miffion on very moderate terms. Af. prospect, listen to the folemn echo of ter the necessary preparations, I emfomne neighbouring cascade, and fink barked for the land of Liberty, and into raptures at the plaintive note of had but just joined my corps, when the nightingale. O, these innocent plea. I was ordered on the fatal expedition sures-fithing-hunting-shooting" to Concord, where, during the ac

Full of these pleasing ideas, I pur tion, I loft by a musket-thot, what chared a neat box at some distance from my colonel said he considered as the the metropolis. , Alas! Sir, the filh better part of my head-my hat. I would not bite, I could not kill a bird, must confess, Sir, that the undaunted and was the last in the chace : at this and terrifying looks of those American disappointment I grew fretful and rebels, the horrible roar of our arpeevith, and hence became disagree tillery, the groans of our expiring sol. able in company. Instead of receiving diers, and above all the narrow escape that pleasure I expected from the I had for my life, made the hour, in charms of a moonlight night, the fall which I got back to Boston, the sweetof a neighbouring cascade, or the eft I ever experienced. The next plaintive notes of the nightingale, morning I threw up my commission. they threw me into the vapours, which I took the first opportunity to quit would have perhaps soon finished my Bolton, and set sail for England, where days, had I not sold my box, and re I arrived after a short and pleasant turned to the metropolis.

pallage. What to do with myself was On my return to town, as I had now the question : to be totally idle some knowledge of the Belles Lettres, was what would by no means agree I commenced author, merely for the with my natural disposition. I confake of reputation and amusement. I sulted a friend on this head, who thus was determined to attempt something freely addressed me :

“ You are a above the common level of mankind, good Latin fcholar, and have read and to make some bulle in the literary some law books. This is as much as world. To exceed Pope appeared to can be said of one half of our coun. me great ; I therefore resolved to sellors. Your jolly face, set off with oblige the world with a new transac a majestic wig, will command respect tjon of Homer. As I knew nothing froin the bench ; and, let me add, you of the Greek language, I procured a do not want the most necessary ingre. French translation ; and, in the course dient of a counsellor, a modest assurance. of a twelvemonth, finished my work -You Mall be a counsellor !" to my entire satisfaction. Alas, Sir, I liked the proposal well, and I the last sheet of this summit of my found no very difficult matter to ambition was at press, before I was pass my examinations properly, in orroused from my delirium, when I dis- der to be admitted to the bar. I cut covered, that I had been tranflating a very respectable figure in my new Herodotus instead of Homer. This dress, and had soon an opportunity, unhappy mistake for ever spoiled me in a very capital cause, of amply dirfor an author : I threw aside my pen playing my oratorial abilities. Un.. in disguft.

fortunately' for me, a brother counA day or two afterwards, while sellor, my antagonist, was a man at runinating this matter in my mind, the head of the profession, who so pensively seated in the Park, I was turned and twisted me, that he at lat awakened from my reverie by the absolutely brought me to plead againit sound of martial music. The relief my own client. This raised upon guard passed by me; and there ap me a general laugh in the court, and the peared to me something so great in judge, in a very friendly manner, adthe majestic ftride and pompous pa. monithed me never more to appear rade of the officers, that I determined at the bar. I took his advice, and to purchase a commiffion. As the dif. threw off my gown in a rage.

My

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My friend, who 'advised me into earnestly for his advice. By his means, this profession, called on me the next I soon got into good practice, and liad day, and found me in a very pensive, even bespoke a chariot and a fine pair melancholy situation. “ Do not be of horses; but, Sir, alas! at this dejected, (faid he to me in a merry very juncture, in an ill-fated hour, tone) though you do not succeed in having ordered bleeding in a droptical one thing, why not in another ? De case, I killed my patient, and at once spair is the child of Folly, and Diffi. loft all my reputation and practice. dence is the offspring of Cowardice, Under these accuinulated disappointWhat think you of being a physician ? ments, I should have certainly sunk You are perfectly acquainted with the into despair, had not my friend again nature and use of simples; and this called upon me.“ Chear up, (said lie knowledge, with a little good manage to me) we will purchase you a living ment and parade, is the best friend in the church, when you will haie to the faculty. If you should now nothing to do but to buy a few dozens and then kill a patient, it is no more of manuscript sermons, and these will than they all do, and in this case, like serve you all the rest of your life." I them, you must lay it to the careless once more took his advice, purchased ness of the nurse, the obstinacy of the a living without being guilty of fimony, patient, or to some noxious quality of and am now in a manner idolized by the air. If nature performs a cure, all the old women of the parith. Thus, be sure to take all the credit to your Sir, in the course of one revolving fun, self, and link into raptures and amaze have I been a soldier, lawyer, phyment, that you have been so happy sician, and divine; but nothing now as to save a patient, who was in so can disturb my happiness, more espe. desperate a way!"

cially, since I have this day taken unI ftarted from my chair, and took to myself—a wife! him by the hand, thanking him most

J.

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For the LONDON MAGAZINE.
SIR,
Few years ago having a call to the not be wrong, and the nearest would

county, I be travelled in the shortest time ; and mounted my trusty steed, and let out. time saved was time gained. If I took It was a delightful spring morning, the former it might be tedioufly long, arid I travelled on for many miles, en and I was already not much at ease uptertained by the warblings of birds, on my saddle ; if the latter, it might and cheered by the frelliness of the be broken, and bad, and full of danair ; a difficuity however at length gerous foughs, and the fartheji way arose, that greatly counterbalanced my about is the nearest way bome. Hamperformer plealure. I was now got into ed in many such important discussions, a part of the county, in which I was I lamented that a third arm had not a stranger ; and, at a certain intersec. informed me, This is the befi road to tion of the roads, a magnificent guide. York. In short, I could see no end of poft presented itself. This at first the debate, and, but for an expedient fight was no little comfort ; but hu- that suggested itself, might have reman joy is feldom Jong-lived. On mained motionless till York had come one arm of the said poit I read the to me ; for I was not at all likely to following inscription, This is the right go to York. The expedient was tliis ; road to York; and on another standing I turned my beast about, and rode at a right angle with the former, was fome hundred yards directly back, equally legibly inscribed, This is the and then wheeling again, suffered nearest road 10 York. What was to be him to chuse for us both. He, either done at such a puzzle ? The ass be happy in a superior fagacity, or be'tween two bundles of hay was not at caule, in this case, providence patroa greater nonplus. Alli

I my
wits were

nized the right, ftruck into the right in immediate consultation, and the road, and I arrived without any dil. arguments pro and con were advanced after, but not without terrible mil: most logically. The right road could givings as I proceeded, that in the end 4

I might

a

to

I might find myself any where, rather angle with each other, but pointing than where I wished to be.

contrary ways, and giving contradicSome time afterwards travelling the tory directions. That which holds same road, I found the cause of my forth the commandments of men, perplexity removed : for the turnpike may indeed, in a certain sense, in as commissioners had put a different in. much as it supersedes all diligence in fcription on the arm, which had before the study of the Scriptures, be suppopointed out the right road. How sed to thew the nearer road. Appliwisely they bad done this, I will not cations, however, grounded on enquire; a partiality to the right is pretty general conviction that the not always the infirmity of man. I greater base has not always the better with however our fpiritual commissio- speed, have been repeatedly made, that ners would follow their example. it might be removed out of the way, For you must know, Sir, though I and no longer tempt or puzzle the suffered my horse to chuse for me the simple traveller. These applications road to York, I cannot be quite at ease were in vain. Seeing therefore it is, under an apprehension that I may be some-how or other, in so great favour, in the wrong way to Heaven. Now I that it must keep its place at all events, consider the church establishment as a I fincerely with the commillioners guide-post, whose sole use is to direct would graciously condescend us thither ; but, in examining its di- prove, that it likewise (hows the safer rections, find them to the full as am- road, or, failing in that, to take biguous as those, which on a former down the other, which so plausibly occasion so grievously perplexed me. pretends to point out the right road. I will give you an instance; the said How long are we to halt between two establiitment lays it down as a funda- opinions ? To what can these contramental rule, that Christians, who seek dictions tend, but to send men back saivation, are to seek it only in the pure into the wilds of Popery, perhaps nedoctrines of Jesus Christ : yet does ver to return, especially when they are the same establishment bind us, under so confidently ailured of an infallible the severelt penalties, to believe cer conductor, whose directions are at tain doctrines and commandments of least confitent? If men really know men; whichi do&irines and command more of the matter than God, let it ments are not only no where to be be made appear; at least let not their found in the Bible, but are utterly re

claim be dilgraced by any perplexing pignant to it.

Farber (lays Jesus drawbacks; that those who are dilo Christ) this is eternal life, that they posed to take God's word, because might know thee the only true God, and they may conceive bin to know belt, Jesus Christ whom tbou bas sent. No, may no longer be teszed with doubts says the Athanafian Creed, this is en and difficulties. It is but burning the tirely wrong: for if you do not be- Bible, and all, with respect to this life, lieve that Jesus Chrijt, wbom the only will be at ease. Papifts and Protekants arue God jent, is limself likewise the alike, undisturbed by apprehenfions of only true God, without doubt you fball error, will pursue their journey with perib everlastingly.

alacrity. Here, Sir, are two arms on this ec I am your's, &c. clefiaftical guide.post, not at a right

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 tv facrifice at the altar of HYMEN, whilst MINERVA, Goddess of Wisdom, destroys the Evil DÆMON of Enyy and DISCORD.

B

MATHE.

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