Some ftriking, and (we think) juft obfervations follow, on the policy of Bonaparte with regard to Pruffia and the Ruffian empire, and the infufficiency of the latter alone to refift his future aggreffions. From all the foregoing confiderations this author draws the melancholy conclufion, that there is no hope for the fafety of the continent. His reafons for this judgment are certainly powerful, but not, we think, entirely conclufive. The difcuffion of this fubje&t would, however, lead us into by far too long a detail. The author then proceeds to defcribe the miferable state of France at the acceffion of Bonaparte, for the proof of which he refers to the reports of the prefects and difcourfes of the public functionaries, which have fince been published by the government itself. The wounds of France could only, he declares, have been healed by a peace; and he fhows convincingly, we think, the fallacy of the affertion fo frequently publified, that any progrefs has been made by the new rulers towards remedying these disorders in the state, and alleviating the wretchednefs of the people. This naturally leads him to the fubject of the French finances, the re-establishment of which was declared to be one of the first objects of the Confular government. The new rulers, it appears, made the most oftentatious promises refpecting the reduction of the public expences, yet immediately fhook off the only refraint which remained upon the executive in the management of the public revenue. They wrefted from the legislative bodies the prerogative of appropriating yearly, for the lervice of each department, fuch a fum as they judged neceffory. To foften this ufurpation, the minifter of finance was inftructed to exhibit annually a budget, fpecifying dif tinctly the receipts and difbursements. The fallacy of this piece of "mummery" (as the author properly terms it) is clearly fhown. The people, it appears, are deprived of all means of knowing the real amount of the receipts or dif bursements, as no public fcrutiny is fuffered; and there exifts no public organ for complaint or remonftrance, no voice or influence of public opinion, no idea of diftributive justice, and no protection for the citizen against the ufurpations of executive authority. Having carefully collated the lift of objects taxed in England with the catalogue of France, the author finds that the French government has omitted none which could by any poffibilny be rendered productive. In England, he juftly obferves, they have ftudioufly avoided fuch taxes as might clog the industry, or trench too far on the neceflities of the people; 1 people; whereas in France thefe confiderations appear to have had no weight, and the alleviation of the lower claffes is wholly difregarded. "No comparifon," he adds, "can be inftituted as to the moderation and lenity with which the taxes of both countries are levied." He proceeds to examine, 1ft, The principal fources of the revenue of France; 2dly, The fyftem eflablished for the collection and adminiftration of that revenue; 3dly, The amount of the receipts and difburfements. On each of thefe heads we must neceffarily be very brief, referring our readers for the details to the work itself. The French, it feems, have adopted the ufual diftinction of direct and indirect taxes. Under the head of direct taxes they comprise the land-tax, the impoft upon moveables, the tax on doors and windows, and on the wages of industry. Under the head of indirect taxes are included the ftamp duties, and those on registration and legal proceedings, the customs, the excife, and all the numerous bianches of cafual revenue. The "Contribution fonciere, or land tax, must be underflood," (fays this anthor) " not only in its ufual acceptation, but as a charge on income." The maximum at which it is fixed is one-fifth of the net income of the fubject, upon a general eftimate of the whole product of the French territory. The perfonal contribution embraces every article which falls within the lift of the affeffed taxes in England. Horfes, dogs, fervants, vehicles, utenfils, the rent of dwellings, stock of every defcription, &c. are all included in one or other of the three branches, the perfonal, mobiliary, and fumptuary taxes. An impoft on gateways and chiminies is added to that on doors and windows. The charges on these articles (the author affures us) are all of the heaviest kind. The Droit des Patentes, a tax for the privilege of exercifing trades and profeffions, and the mode of affefling it, are next flated. The author computes that nearly eighteen hundred thousand heads of families are fubject to it. It appears that the public functionaries paid by the treafury enjoy an exemption, while it prefics upon thofe perfons, the profits of whofe perfonal induflry are at all times precarious, and frequently infufficient for the fupport of their families. He then fhows at large, that the inherent evils of the income and perfonal taxes are aggravated by the moll oppreffive inequalities in the affefliment; that the data upon which the government proceeds, in affeffing the taxes upon the departments, are obviously erroneous; that the fyftem for afcertaining the comparative refources of the diftricts is equally unfatisfactory; Ff4 fatisfactory; and in particular, that the fluctuating annual valuation of the land tax, which takes place in France, is productive of the worst confequences to the fubject. Of two remedies for thefe evils, neither, in the author's opinion, (the reafons for which are stated) yields any promife of fuc cefs or alleviation. The oppreffive nature of the tax on the registration of deeds, &c. and the mifchievous confequences arifing from thence, are alfo fully detailed. Another great fource of evil to the country is ftated to arife from the feizure of all forefts, beyond a certain extent, and from the large domains, chiefly confifcated property, ftill remaining in the hands of government. The author appeals to all perfons converfant with political economy, on the ill confequences of fuch immenfe trafts being in the hands of the executive authority, particularly in fuch a government as that of France. The numerous public lotteries in France (we could wish the cenfure did not apply, though in a much smaller degree, to our own country,) the gambling-tables of the capital (all of which are licenfed, and fome farmed out by the government) and the horrid fcenes they exhibit, are next defcribed with confiderable force. In obferving upon the revenue arising from the poft-office, the author takes occafion to commend its regulations refpecting poft-horses fupplied to travellers. The net revenue is, however, fhown to be trifling compared with its grofs produce, and, under a political view, the whole appears to be rendered a moft formidable engine of defpotifm, no paper whatever, if not conformable to the views of Bonaparte, being fuffered to reach its destination. Our limits will not permit us to follow the author through his ftatements and remarks on the produce of the customs, (which, according to him, is fallaciously stated in the budgets,) the feignorage on coin, the monopoly of powder, falt petre, and fnuff, and the duty on falt, which, the author informs us, is more productive than the famous Gabelle, and scarcely lefs burthenfome. He obferves, with regard to the boafted public works faid to be erected by the government, that large fums have been expended on the decoration of the public theatres, and other works of oftentation, while thofe of real atility are either wholly neglected, or at beft confidered in a fecondary view. The author then difcuffes the subject of the excife and other duties united to it, and alfo the fifcal provifions on the fubject of wines and fpirituous liquors of every description, which appear to be very rigid and oppreffive. Independently of the taxes enumerated as direct and in direct, direct, it appears that there are various other oppreffive impofts, particularly the additional per centage levied on the direct taxes, by the municipalities and the government, for various purposes, and the duties called "Octrois de bienfaiJance," levied on provifions carried into the cities of France. On the annual budgets or reports of the minifter of finance, it is only neceffary to ftate, that the author, after fhowing how little real information they contain, except what is occafionally thrown out refpecting former abufes by the vanity of the minifters, and their eagerness to celebrate the Emperor's fagacity in difcovering thein, concludes with declaring that every intelligent perfon in the treafury with whom he has converfed, confiders them as a mere ftalking-horfe for the malverfation of government. The collection of the public taxes is next difcuffed. This, it feems, employs, in the direct taxes, an immense number of agents, of different claffes, who "form" (fays the author) "a host of unproductive labourers, of fpics and petty ty rants, who, while they devour the fubftance of the people, promote, as a domeftic inquifition, the political as well as the fifcal defpotifm of their patrons." Their profits occafion an enormous defalcation from the grofs revenue levied upon the people. Very important statements concerning the fecurity of public faith (fo much boafted by the minifters of the new government) are introduced into this part of the work. It would be doing injuftice to the author were we to attempt to abridge them. But the particular inftance detailed by him of unjuft delay in fettling an undoubted claim, and the profligate rapacity of the chief clerks in the department in which the bufinefs was tranfacted, well deserve the attention of those who are fo clamorous on the comparatively trifling abufes in the public offices of this kingdom. The author proceeds to eftimate the permanent revenue of the government, and of the burdens impofed upon the people of France. The net revenue in the year 1806 is calculated at one thousand and fifty millions of franks: the burthens levied upon the people amount, according to a very probable estimate, to fourteen hundred millions. This fum is levied" (fays the autho:)" upon a people deprived in a great degree of commerce and manufactures, the two most productive branches of income, whom a long fucceffion of foreign wars has impoverished beyond measure, while it has deranged their habits of industry and corrupted their morals; whofe internal confumption is greatly diminifhed; much of whofe fpecie is locked out of circulation; whose whofe government, equally rapacious and prodigal, is fubject to no refraint whatever in the impofition of taxes, and poffeffes at the fame time the means of enforcing the col lection of fuch as neceflity or caprice may dictate. After fome ftriking remarks refpecting the luxury (equally devoid of tafle and generofity) of the army contractors, court bankers, and others, who have been enriched under the prefent fyftem, the author proceeds to contraft with the oppreffions and corruptions of France the very different ftate of our country. "In England," he remarks, "the great hereditary and ac quired fortunes pervade and replenish the whole capillary fyftem of the ftate. By means of a diffufive circulation, they quicken the emulation and reward the labours of every branch of induftry. They are expended in the cultivation of the foil and in the production of the folid materials of national wealth:-in the erection and endowment of charitable inftitutions and public monuments, which foster the moral qualities and elevate the character. The fpirit of beneficence and of patriotifin which diftinguishes the opulent individuals of that country,-and of which the fame clafs in France is wholly deititute,-returns to the needy the fums which they contribute to the exchequer, and corrects the incqualities of the divifions of property. "The traveller in England has occafion to remark,—in all the departments of labour,the beneficial influence of the example of the upper claffes, and of that luxury which has for its object the productive toil and ingenuity of man. The quick and equable tranfmiffion of wealth in the body politic is compared by a great writer to the motion and agency of the blood, as it centers in the heart, and is thrown out by new pulfations. The aptitude of this illuftration is particularly ftriking in his own country, where the rapid circulation of wealth,-the regular vibration of demand and labour, and the spirit of industry, animate the whole frame of fociety with an elasticity and vigour, fuch as belong to the human frame in its higheft ftate of perfection. A peculiarly mafculine character, and the utmost energy of feeling are communicated to all orders of men,-by the abundance which prevails fo univerfally, the confcioufnefs of equal rights,-the fulness of power and fame to which the nation has attained,—and the beauty and robuftnefs of the fpecies, under a climate highly favourable to the animal economy. The dignity of the rich is without infolence,—the fubordination of the poor without fervility. Their freedom is well guarded both from the dangers of popular licentioufnefs, and from the encroachments of authority. Their national pride leads to national fympathy, and is built * Sir James Steuart, upon |