would have been completely put a stop to, had each operation been attended with a certain loss of a half per cent. It could not have affected the gambling on the Stock-exchange, because these transactions, as every one knows, are accomplished without any transfer of stock at all, so that the tax would just have fallen generally upon small capitalists; 1st, when they invested their money in the funds, and, 2d, when they sold out again. But then, it has been argued, that landed property paid a tax on its transference by means of the stamp duties! One bad tax can never justify the imposition of a second.

It was our intention to have offered some remarks on the subject of a property-tax, as well as the assessed taxes, but this we must defer till a future opportunity.

In the course of the observations which have been made, it has been our study to show how wonderfully little the country has to expect from any plan of financial reform which does not, in its practical operation, diminish the real amount of money drawn from the people. Nothing more tends to create distrust, and disturb the operations of real business, than a disposition in the Government to give way to every crude suggestion and idle representation on the subject of taxes. We have shown by what arguments the advocates of such changes have hitherto deluded the country, and perhaps themselves. We have shown how the practical application of many of their principles would produce the very evils which they profess to remove; and how, in their eagerness to conciliate certain classes, they may really lay upon them burdens from which they were previously exempt.

For the little good there is in the design of the budget, we have to thank his Majesty's Government. In what is really objectionable in it, they have evidently been misled by a set of preconceived opinions, not corrected by sufficient practical knowledge. It is to be trusted that they will take warning by the past, and act, not upon a few theories of the closet, ridiculous to practical men, but on a sound and cautious consideration of the consequences of their measures to the trading industry and capital of the country. They must consider that it is a very different thing, to give pledges in the eagerness of party opposition, and to redeem them, when administering the affairs of a great country, when the slightest imprudence may shake the

nicely-balanced fabric of private credit, and public confidence. If they have unadvisedly led the country to believe that any material relief is to be derived from any changes practicable in the existing state of our finances, or by any other means than by a natural improvement in the trade and industry of the country, they will do wisely to correct an error which can only tend to embarrass themselves and delude the people

MISCELLANEOUS NOTICES.

1. Manufacture of Cheese from Potatoes.-Cheese, as it is said, of extremely fine quality, is manufactured from potatoes in Thuringia and part of Saxony in the following manner :-After having collected a quantity of potatoes of good quality, giving the preference to the large white kind, they are boiled in a caldron, and after becoming cool, they are peeled and reduced to a pulp, either by means of a grate or a mortar. To 5 lb. of this pulp, which ought to be as equal as possible, is added a pound of sour milk, and the necessary quantity of salt. The whole is kneaded together, and the mixture covered up and allowed to lie for three or four days, according to the season. At the end of this time it is kneaded anew, and the cheeses are placed in little baskets, where the superfluous moisture is allowed to escape. They are then allowed to dry in the shade, and placed in layers in large pots or vessels, where they must remain for fifteen days. The older those cheeses are, the more their quality improves. Three kinds of them are made. The first, which is the most common, is made according to the proportions above indicated; the second, with four parts of potatoes, and two parts of curdled milk; the third, with two parts of potatoes, and four parts of cow or ewe milk. These cheeses have this advantage over every other kind, that they do not engender worms, and keep fresh for a great number of years, provided they are placed in a dry situation, and in well closed vessels.-Bullet. de la Societ. d'Encourage, Sept. 1829, p. 393.

2. The Uses of the Bramble. This shrub (Rubus cæsius), which we are in the habit of despising, and which is only used by the chance passenger occasionally plucking its fruit, possesses, however, several advantages which deserve our attention. Its roots, when dried in the shade, cut into small fragments, and, taken in the shape of a weak infusion, form one of the best specifics against obstinate coughs. Its long branches can in cases of need be used as cords; and its fruit produces an excellent wine, the mode of making which is as follows:-Five measures of the ripe fruit, with one of honey and six of wine, are taken and boiled; the froth is skimmed off, the fire removed, and the mixture being passed through a linen cloth, is left to ferment. It is then boiled anew, and allowed to ferment in a suitable cask. In Provence, bramble-berries are used to give a deep colour to particular wines.-Allgem. Forst-und Jagd-Zeit-Ung. Febr. 1828, p. 104.

3. Cabbage Tree of Lapland.-M. Garnier of Auxonne has received from the director of the nursery of Lyons twenty seeds of this cabbage, which we are assured is entirely different from the Chou Cavalier, from the ruta-baga, and from the common cabbage of Lapland. M. Garnier says that it thrives better, and puts forth its shoots more actively, the more bitter the cold is; that its leaves are rather more than a foot in length; that in the second year it attains the height of from four to five feet; that its top then becomes ramified, the branches being generally about a metre in length; that its flowers are yellow and streaked; that its fruit is about four inches in length; that it produces three times as much seed as other oleaginous plants; and lastly, that it affords during winter a very considerable forage.-Journal de Bruxelles. Journ. d'Agricult. du roy de Pays-Bas, Jan. 1829, p. 29. Revue Horticole, Avr. 1829, p. 30.

4. The Use of the Berries of the Elder-Tree in manufacturing Spirits.-M. Aloys Wehrle of Vienna has found, by a series of experiments, that the berries of the elder-tree produce a much greater quantity of spirit than the best wheat. The spirit is obtained by pressing the berries, and the juice is treated in the same way as the must of the grape, and afterwards distilled. If the results obtained by M. Wehrle are confirmed, it will be an additional motive for cultivating a plant which possesses many other useful qualities.Monatsblatt der Keen. pr. Mærk. Ækon. Gesselschaft, xù Dotsdam. Zweyte Jahrg. p. 95, ap. Bull. de Sci. Agri.

5. Reproduction of Domestic Animals.I have the honour to communicate to the Academy, two observations on the reproduction of domestic animals, made by M. Geniez of the Canton Vezin. In 1823 the boar was admitted on the same day to two sows of two years old, of the same strength, and the issue of the same litter. The one produced 9 males and a female, the other 9 females and a male. The first littered 5 or 6 hours before the second, owing, it is to be presumed, to the boar having been admitted to her so much the sooner. As M. Geniez did not furnish me with the above results at the time, I omitted making mention of them; but a new experiment, made by the same gentleman has given equal results. In 1828 he admitted a young boar of 4 or 5 months to two sows of the same litter as the boar, and of equal strength. The sow to which the boar was first admitted littered first, and produced 5 males and 2 females; the other four hours later, and produced 6 females and two males. I have said in my work on generation, that the stallion ought to be admitted previously to one or two females before approaching her from whom it is wished to obtain female offspring. I have formed this opinion from observing that, among females who receive the male only once, those who receive him first produce more generally males than females. The two facts which I have stated go to confirm this idea.—The following objection has been raised to my observations on the influence of the too great youth of males in procreating females: In the department of Aveyron, bulls of 30 months are generally admitted to cows, but, notwithstanding, males are as often obtained as females. I have inquired into the fact, and it is not correctly stated. There are produced in the cow-houses of this department, where it is the custom to admit the bull so young, many more females than males. The contrary, indeed, seldom happens, save where the cows are either

ill fed, or too young or too old. This predominance of the males over females has also been observed by M. Bousquet of Millau, one of the most extensive cattle dealers in the department.-Lettre sur la Reproduction des Animaux Domestiques, addressée à l'Académie Royal des Sciences, par M. Ch. Giron de Buzareingues,-Extr. from the Annales des Sciences Naturalles, Mai 1830.

6. On the Destruction of the Slug." The most certain means of destroying the slug," says M. Bosc, "is to follow the track which the viscous and shining humour exuding from their bodies leaves upon the ground; and to search for them under the leaves and other places where they retire through the day and crush them." It has been wished that some more prompt method of destroying them could be discovered, and many have been tried. Snares have been laid for them, that is to say, places of resort under planks, tiles, and so forth, placed upon the ground, have been offered to them, where they retire to preserve themselves from the heat of the sun, and where they can easily be destroyed. The roller which M. Vilmorin caused to pass over his crimson clover is not applicable on moist soils: it will not crush the slugs, but bruise the plants, if they have attained a certain growth. This method is, besides, impracticable in our kitchen gardens. The pulverised lime, which the same agriculturist strewed over his fields, is not suitable for all soils; it may improve some, and be favourable to vegetation under particular circumstances, but lands of a dry and calcareous nature will be far from benefited by it, especially if often repeated. A border of quick lime placed round a seed-bed, may hinder the slugs from entering it; but it is necessary to renew it whenever the humidity of the atmosphere or the earth penetrates it, and causes it to assume a consistent form. It acts as a caustic, attaching itself to the slugs, and preventing them from crawling; but whenever it ceases to be pulverous, these effects are no longer produced, and the animals pass the barrier without inconvenience. The next day their slimy traces may be remarked all over it. It is now more than twenty years since I employed lime-water against the slugs, with which I have been very much pleased, as well as several gardeners. who practised it a considerable time before me. Lime-water seems to me to possess several advantages over powdered lime. With a watering-pan it may, in a very short time, and with great equality, be spread over the beds of a garden. All the plants, and each of their leaves, will be moistened. The slugs which are crawling amongst them, or which have attached themselves to them, or which have already commenced to gnaw them, are suffocated, fall, and their further havock prevented. This operation is best performed after nightfall, and must be repeated whenever the slugs make their reappearance. They are not always killed, but are found sometimes upon the earth in a con-, tracted state, in which case it is better to crush them, in case they should be still alive. The earth is watered and manured at the same time by the lime. Undoubtedly, by employing it in the shape of powder, its operation upon the slugs will be more rapid, scorching and burning their skin; but if applied in quantities sufficient for this purpose to salads, spinage, or fine. herbs, there is a great risk of their being injured, especially in warm and dry. seasons. In 1820, an English agriculturist announced as a discovery the use of lime-water in destroying slugs. Occupied at that time in revising the proof of a new edition of the Dictionnaire Languedocien, in which this method

was described, I observed in a note that it was not new, and was to be found in the old editions of that work, at the word Limace. But I do not mean by this to dispute with the English agriculturist a discovery of this nature. What does it matter whether an agricultural process is more or less ancient ? If it is not known, or if it is forgotten, it is rendering a service to publish it, especially when new experiments have proved its good effects, its simplicity, and the small cost at which it can be executed.-Par M. C. Baron d'Hombres Firmas. Ann. de l'Agric. Franc.

7. Russian Reaping Machine.-M. P. Haüy of Odessa is about to publish the prospectus of a machine of his invention, which ought to draw the attention of farmers. "The desire of rendering an important service to agriculture," says M. P. Haüy, " has induced me to attempt the invention of a machine for reaping corn. It is as simple in its construction as can reasonably be expected, seldom requires repairs, and an intelligent peasant will very soon understand its whole mechanism, and work it without the least trouble. This machine is of such a nature that, with the assistance of two horses, one man, and two boys, a field of a dessiatine in extent may be reaped and put in sheaves within ten hours. It costs about 500 rubles. If the season is sufficiently dry, it may be used in the night-time by the light of lanterns.". Journal de St Petersb. 23 Avril 1829.

8. Textile Qualities of the Tree Mallow.—It is known that most of the plants of the Malva family are capable of producing a considerable quantity of flax. M. Lecoq, supposing that the Lavatera arborea ought to contain a considérable number of filaceous fibres, caused a quantity of it to be stript of its bark, and steeped and prepared in the same manner as hemp. After this operation the bark produced 24 oz. of extremely beautiful flax, and 14 oz. of tow. The ropes which were manufactured from it were of excellent quality, more white than those made from hemp, but not quite so strong. M. Lecoq thinks that on this account they could not be put to the same use as hempen ones; but as the plant is extremely abundant, it could be prepared for other purposes, particularly the manufacture of paper. With regard to its culture, it ought to be sown in March or April, and afterwards transplanted, the plants being set at the distance of 3 feet from each other. It requires good soil, and sometimes attains to the height of 8 feet. It exhausts the soil but little, and amply repays it by the large quantity of leaves that fall in autumn.-Annal. Scientif. de l'Auvergne, Fevr. 1828, p. 101.

9. Use of Potatoes in Bleaching.—This method of bleaching consists in substituting, instead of the soap employed in the ordinary process, an equal quantity of potatoes, which have been previously three parts boiled. The linen is placed in a copper, and left to steep for nearly an hour; it is then put into a caldron of boiling water, from which every piece is taken out separately, and rubbed with the potatoes in the same manner as with the soap. After the linen has been well rubbed, rolled and wrung, it is replaced in the caldron alongst with potatoes boiled to the same degree as above. The whole is left to boil for half an hour. The linen is then taken out, rubbed with care, wrung anew, and again plunged into the caldron for a few minutes. It is afterwards rinsed two or three times in soft water, steeped about half an hour in cold water, pressed, and hung up to dry. The whole operation may be