promife being at the fame time publicly given before a clergyman, to fulfil the various duties of their ftations ;-and from characters of fervants, written on ftamped paper, and figned by their mafters, on exchange of place, product, 100,000l. 11. A contributory tax, from the different external parts of the empire, 100,000l. 12. The land-tax, 200,000l. 13. The malt-tax, 750,000l. 14. The retained duties of excife and cuftoms, 3,700,000 1. 15. Revenue arifing from ftamps, 2,800,000l. 16. Additional revenue under different articles, 850,000 1.

In this manner the author proposes to raise an annual revenue of 17,750,000l.; and thus to discharge annually 3,000,000!. of the national debt.

Dr. E. offers this work to the public, under the idea of a new fchool of finance. How far it is better than the old one, we fhall not determine. It feems probable, however, that, from the author's projects, many ufeful hints might be collected toward-we will not fay regenerating-for this by no means appears neceffary-but, improving the itate of the nation.

BY

E.

ART. XIV. Confiderations upon Wit and Morals. Tranflated from the French. 8vo. pp. 382. 6s. Boards. Robin fons. 1788 *. Y this title, fome perfons might be prompted to open the prefent volume, with an expectation of meeting with a variety of curious and ethical difcuffions. Such was our case : but we were difappointed. The author does not undertake deeply to inveftigate the nature and properties of wit, nor to folve any of the difficult queftions in morals, by pursuing a chain of close reasoning, and gradually feducing the readers into the regions of metaphyfics. His work, for the most part, confifts of views of life and manners. It is much better, (as he obferves in the preface, p. 4,) to defcribe characters, give maxims, and write detached thoughts, than methodically to fatigue the reader in chapters of morality.'- Authors,' he adds, are too commonly over-fond of definitions and divifions, and afterwards in uniting the parts of their work, the cement fills up more fpace than the ftones which compose the edifice.' If by better, this author means more entertaining, his pofition will admit no difpute: but if by its being better to defcribe characters, &c. than methodically to difcufs the grounds

We have to apologize to the public for the delay which has attended our review of this work. Amid a crowd of publications, fome, notwithstanding the utmost care, will now and then be overlooked, or protracted,

and

and obligations of moral virtue, he means, that it is more conducive to right conduct, we apprehend he is mistaken. Pictures of human life, however accurately drawn, will, of themselves, tend rather to corrupt than to improve the heart: nor will folitary maxims produce much good effect, unless they are planted in the foil of moral principle. Writers may have been too dull and too prolix in the difcuffion of ethical subjects: but surely nothing ought to be efteemed of greater importance, than to trace morality to its fource, and to fhew to mankind its eternal foundation: nor do we altogether approve of what this writer infinuates against definitions, divifions, and connection. Were authors to define more, there would be less mifunderstanding and controverfy: nor can they, in our opinion, be too attentive in the arrangement and connection of their thoughts. Sometimes there may be too much cement; but it fhould be remembered, that without cement, the ftones cannot be converted into an edifice, and compofe a beautiful whole.

We

Men who admire aphorifms, and who have been accustomed to think in detached fentences, are often heard to speak rather contemptuously of thofe who poffefs the more folid talent of patient investigation: but if the latter be lefs brilliant and popular, they are certainly not lefs ufeful. The former amufe them felves with gathering up a few fhining pebbles and precious ftones, while the latter exert themfelves, not merely in bringing together the materials, but alfo in conftructing the temples of fcience. Such were Newton, Locke, and Hartley. We mean not to depreciate the labours of those who endeavour to compress truth into fhort fentences and maxims. think fuch writers are to be applauded. We would not, however, encourage them in undervaluing others who may attempt. fomething more. The author of the volume before us appears to have furveyed mankind, and to have traced the workings of the human paffions with a keen and difcriminating eye. He touches on a variety of fubjects; and though there is often little connection between the chapters, we are pleasingly carried on by the general excellence of his remarks, and often by the force and novelty of his expreffions. Confifting, for the moft part, of aphorifms and characters, adapted more efpecially to the meridian of Paris, the work gives no very amiable and flattering views of human nature, nor of human life. It tends to evince the vicious influence of fociety on the heart, and the corruption which the commerce of the world often generates, in fpite of the moft virtuous education. The conftitution of man may be good, but he lives in an infected air, which deftroys the very feeds of virtue.' P. 297.

What

What this writer obferves on the fubject of wit, anfwers the title of Confiderations, more than any other part of the volume. We shall lay an extract from it before our readers.

It appears to me, that wit may be called the knowledge of causes, relations and effects. Profound wit goes back to caufes; that which is extended embraces relations and affinities, and refined wit confifts in immediate judging effects. The last kind is a fpecial gift of difcernment; it feems to belong particularly to women, for which reafon, it perhaps is, that the Germans attribute to them fomething prophetical, or relative to divination.

Locke's definition of wit is undoubtedly fuperior to mine. Wit," fays he, "confifts in diftinguishing refemblances in objects which differ from each other, and judgment in diftinguishing in what objects which refemble each other are different." This distinction throws much light upon the nature of wit, and upon that part of it called judgment, which is thereby well defined and eftablished. But a more fimple notion must be reverted to. Wit is the aptitude of thought, and thought itfelf. Every thing intellectual and phyfical is confined to two operations: conception and production. The man who thinks moft, and is most inclined to thinking, poffeffes to the highest degree the gift of wit. How many authors, rigorously examined according to this rule, would lofe their reputation. There is more thought in fingle pages of Montaigne, de la Bruyere and Montesquieu, than in a whole poem.

If several works were analized, leaving apart manner and colouring, and the attention were to be confined to what is profound and extends the fphere of the reader's intelligence, we should be aftonished at the mediocrity of the refult.

Wit has been compared to the fight, by which the most just idea and the livelieft image is given of it. All its operations may be affimilated to thofe of the eye, which feems to be the material foul of the body. The properties of wit and fight, are the percep tion of objects, the diftinction of their forms and difference, the judgment of their diftance, and feeing clearly far and quickly. Thefe relations have been found fo juft, that without reafoning upon their caufes, the fame expreffions are used to determine the qualities of wit and thofe of fight: fagacity, clearness, perfpicuity, penetration, fubtilty; obtufe, obfcure, are words applied to one and the other. Eyes accustomed to certain objects difcover in them fhades which efcape a more penetrating eye, not being in the fame habitude. In this manner, the eye of a connoiffeur in painting foon diftinguishes a copy from an original; the man of letters, the man of wit, inftantly difcovers in a work all that relates to the ftyle and genius of a great writer. In the fimple statement of a propofition, he quickly difcovers diftant confequences; in a principle feemingly unconnected, many applications; in a fimple idea, fomething fublime; and, in a brilliant thought, falfehood and affectation.'

Had

1

Had the author been acquainted with Pope's definition, we conclude he would have given it:

"True wit is nature to advantage dreft;

What oft was thought, but ne'er fo well expreft." Perhaps wit does not altogether confift in the conception, but, in fome measure, in the drefs or turn of expreffion. Wit furprizes often as much from the novelty of the thought, as from the felicity of expreffion. It is not always what he have often thought: but it frequently excites our wonder that we could have avoided thinking of it.

We have too many engagements, and too little fpace, to allow us to follow this fenfible and reflecting foreigner through the great variety of fubjects on which he offers his remarks. To affift our readers, however, in forming fome idea of his manner of thinking, we shall subjoin, from various parts of the work, a few of his obfervations and aphorifms.

This century prefents the image of old age. Impotence, admiration of the patt, felf-love, which is the effect of age, and the infenfibility of an heart no longer fufceptible of impreffion, and, finally, an attachment to money, feem to give the fexagenary character of the times.' P. 48.

Sovereigns and the great fuffer none but gay and agreeable objects near their perfons; and their repugnance on feeing the nrfortunate is frequently mistaken for goodness, whilft their feelings are perfonal, and incline them to avoid the fight of that which is difagreeable.'

The affliction of the great is often nothing more than anger.' P. 78.

The advantage of high birth chiefly confifts in making merit lefs neceffary.' P. 123.

There is no force of character in conftantly doing one thing, however eftimable it may be. He who ftudies every day of his life would have equally employed his time in playing, according to the ftate of his circumftances; but paffing from pleafure to bufinefs, and from diffipation to ftudy, is the mark of a mind independent, and endowed with the greateft vigour.' P. 132.

How can friendship exift between vicious perfons? Having broken all other ties, can those of friendship be expected to contain them?' P. 193.

A woman among favages is a beaft of burthen, in the Eaft a piece of furniture, and in Europe a spoiled child.' P. 212.

A man paffes all his time with his miftrefs-bis wife dies; he is looked upon as happy in being at liberty to purfue his inclination, and having the power of uniting himself to the object of his affections. But if this man, who is accuftomed to go from home every day at four o'clock, thould marry his mistress, where then will he have to go at that hour?' P. 258.

This laft aphorifm is truly French. It is a reflection fuited to a nation habituated to extreme gallantry. The character

drawn,

drawn, p. 301, 2, the author thinks may not exift out of France: we thank him for having fo good an opinion of the reft of the world.

Sufficient attention has not been paid to the tranflation of this work. In fome places, it bears the marks of having been executed by a perfon not perfectly verfed in our language; in others, the inaccuracies may be those of the press.

Moo-y.

MONTHLY CATALOGUE, For JANUARY, 1791.

LAW.

ART. 15. The great Queftion of Bills of Exchange, called Fiitious, confidered in a Letter addreffed to a Solicitor concerned: wherein the Origin of that Queftion, and its Frivolity, is fhewn. By Sam. Godfrey, Attorney at Law. 8vo. pp. 30. I s. Cole. Fore-ftreet, Moorfields.

W

Fe highly disapprove the fpirit of perfonal animofity that characterizes this publication. Inftead of a cool difcuffion of a question of great commercial importance, we are prefented with a continual invective on the conduct of a certain city folicitor, on whom the envy and ridicule of his brethren have beflowed the title of COUNT DOCKET. The gentleman reprefented under this ludicrous appellation, is fuppofed to have been extremely active in promoting commiffions of bankruptcy, and particularly to have brought forward to legal investigation the question of fictitious bills of exchange. We are fo far from imputing any blame to him on this account, that we fincerely believe it will be productive of great benefit, in putting a stop to a most dangerous fpecies of paper credit, difgraceful to a commercial country, and ruinous, not only to the guilty contrivers of it, but alfo to the unfufpecting individuals on whom it is imposed.

T.

ART. 16. A Digest of the Law of Actions at Nifi-prius. By Ifaac 'Efpinaffe, Efq. of Gray's Inn, Barrister at Law. 8vo. 2 large Vols. 12s. Boards. Cadell.

A laudable attempt to reduce into method the various cafes that occur in our law books, on the fubject of evidence, as applicable to the forms of action most in ufe. The author diflinguishes his general rules by inverted commas, and proceeds to illuftrate them by cafes. In fome inftances, we think he has endeavoured to deduce principles from too hafty a view of the cafes, and fometimes from a fingle cafe; and he does not always diftinguish the exception from the rule. This is an undertaking of great difficulty and nicety; and we are not difpofed to with-hold our commendation of the author, though we may differ from him in fome particulars.

T.