Life of Mr. Perceval.

he had another resemblance of Mr. Pitt. Neither of these great men ever lost his gravity or firmness, either in adverse or prosperous fortune. As a public orator, Mr. Perceval carried his virtue and peculiar temper even into his eloquence. There was not a more animated speaker in the assembly to which he belonged. It is natural, and therefore venial in all of us, to have our passions heated in the conflict of debate and opposition; and Mr. Perceval had a mind of too much ardour, and feelings of too much sensibility, not to incorporate himself with his subject. The fervour of debate, therefore, certainly occasionally led him into replies of some ridicule-perhaps of some momentary sarcasm and asperity but the asperity was but for the moment. There was a radi ance within, which soon burst forth with all the vigour of a natural principle, and dissipated every cloud and vapour, almost before they were gathered. The sediment might be shaken up, but the element into which it was raised was uncongenial to it; and upon the subsiding of the external force, it was precipitated whence it came.

The grace, moreover, with which he repaired these occasional railleries, (for such they were), was not, indeed, the least pleasing part of his character. It would have too much the appearance of an oratorical point to say, that one might have wished to have been so offended, in order that we might have been so appeased; but certainly, with regard to truth may it be said, that there was infinitely more of benevolence in the regret, than just cause of complaint in the offence. The offence, as far as it was so, belonged to the infirmity of our common nature; the amends, to his own peculiar virtue.

It now only remains that we follow Mr. Perceval to the last affecting incident of his life. As a public office invests the individual with some part of the reverence and sacredness which belong to the state in its collective character, it is natural that the death of an officer of emience, putting aside every other consideration-when that death is dealt by the blow of an assassin, and overtakes him in the discharge of his public functions, should excite an universal regret in the hearts of a grateful people. It gives occasion, moveover, to a feeling of sacrilegious horror, when the individual so eminent in his office, so loved and honoured for his virtues, falls within the very verge of the sanctuary, and is slain, as it were, upon the very altar of the constitution.

Under such circumstances it becomes the peculiar duty of the country; it is a summons upon our honour, our honesty, and our piety; it results from that pledge, which the country, without any stained analogy, may be presumed to give to every public functionary-that it will not only guard him from all malice and revenge by the ordinary checks of its laws, but will acquit his family from those losses which they must necessarily sustain from his premature death in the public service; it is, I say, our peculiar duty, under such considerations, to pay our obsequies to his memory by munificence to his relatives, and the dedication

Life of Mr. Perceval.

of substantial monuments of public sorrow and gratitude towards himself.*

It is certainly to the credit of the people of England, as a community, and to the government, as expressing the common sentiments of the nation, that they have uniformly carried this honourable, feeling to that point, which is sufficient to satisfy all liberal expectation, without breaking in upou prudence.

It is indeed a consolation to know, that the family of the deceased have all the means afforded them, by national justice, to maintain that station to which they have been accustomed, and to look forward to that rank in society, which is their reasonable expectation.

With respect to the deceased himself, his memory will survive long in the affections of those who now lament him; and it will be in the power of Art still further to prolong it, for the satisfaction and lively sympathy of our posterity.

Our country is the more endeared to us, as containing the ashes of our fathers. The tombs of the great and good refresh and enliven the recollections of friendship; continue the regards of the living, and become, as it were, altars upon which we swear our children to the ambition and emulation of their virtues.†

"Erit igitur extructa moles opere magnifico, incisæque literæ virtu"tis testes sempiternæ : nunquam de vobis, eorum, qui aut videbunt “ vestrum monumentum, aut audient, gratissimus sermo conticesscet, "Ita pro mortali conditione vitace immortalitatem estis consecuti.”

CICERO.

This public duty is thus eloquently urged by Cicero in his oration, De Cass ad Mutinam.

"Sed quoniam, patres conscripti, gloriæ munus optimis, et fortissimis civibus, "monumenti hornore persolvitur, consolemur eorum Proximos, quibus optima est "hæc quidem consolation: parentibus, quod tanta Reipublicæ præsidia genuer"unt: liberis quod babebunt domestica exempla virtutis: conjugibus, quod iis "viris carebunt, quos laudare quam lugere præstabit: fratribus, quodin se, ut "corporum, sic virtutum similitudinem esse confident."

Parliament have settled a competent annuity upon Mrs. Perceval, and voted a liberal sum to the twelve children of the deceased statesman.

† A monument has been ordered by Parliament to be erected to Mr. Perceval, in Westminster Abbey.

TO THE EDITOR.

SIR, I shall be very thankful if any of your readers can favour me with information on the undermentioned points :

An

An account of the military works, which have been published during the last century on Tactics, Strategy, and other military subjects, specifying the language in which written, the authors names, and distinguishing those which have been translated into other languages. account of modern pamphlets, published in England on military matters, stating the authors names, period of publication, and particular subject, &c. &c. I am, Sir, your obedient servant, E. H.

Ealing, May 12, 1813,

Estimates of the Strength of France and Russia.

COMPARATIVE ESTIMATES

OF. THE

STRENGTH OF FRANCE AND RUSSIA.
ENGTH

IN TWO PARTS.

FIRST PART-FRANCE-SECOND PART-RUSSIA.

PRINTED AT THE HAGUE.

NOW REPRINTED IN THE MILITARY CHRONICLE.

I shall say nothing of the character of this admirable pamphlet, as I have given the first part complete in this number, and in the following shall give the second; the reader wil not have read two pages, before he will recognize the masterly ability of the statesman and the orator, from whom it proceeded. I have every reason, moreover, to believe, that besides its ability, and present interest, it has yet a further claim to more particular notice, being connected with a curious piece of party and literary history. The title page of this book, which I have given to be printed, purports the work to be printed at the Hague; and, in order to keep up the probability, it is printed in a large sized type, which appears defaced. This is, evidently, only an assumed disguise, as in no part of the world are books printed in this manner. The truth I believe to be this,-that the work, FROM BEGINNING TO END, was written by the late MR. WINDHAM. I found this opinion upon circumstances connected with it, and still more upon the internal evidence of the book itself. The style is precisely that of this lamented statesman, under circumstances in which he would deem it necessary to repress his fancy (whilst he kept his vigour), lest he should be recognized. I trust that no one will complain that we have given too large a portion of our work to it, when I have to add, that the book is printed in quarto, in a large ill-shaped old type, and was sold at a guinea, and that only a few copies were printed to serve party purposes. I have got one of them (the one from which this is printed), and I believe no one else in London can procure a copy of it.

FIRST PART.-FRANCE.

NO matter who commands there, nor what denomination the govern ment may assume; it is a nation possessing immense natural sources of wealth, power, and political influence.

Soil. Situated as France is, under an excellent climate, and with an arable, easily worked soil, agriculture must always be the staple branch of her national industry, and the principal source from which she must draw her political influence and military power.

Prior to the revolution, agriculture in France was in nearly the same state, in which we find it still in every country in continental Europe:

Estimates of the Strength of France and Russia.

two fifths of the land susceptible of cultivation were in what is termed culture and pasturage, and produced, upon an average, about one third of what ordinary culture, upon the like quantity of the same soil, would have produced. Notwithstanding that wretched economy, the government, in taxes, drew from the produce of agriculture alone 8,000,0001. The clergy, with religious and charitable institutions, drew, from the same source upwards of 8,000,000. The feudal and honorary dues, paid to the nobility, with corvees, militia, &c. amounted at least to 5,000,000. So that, exclusive of the rents of the land' paid to the layproprietors, and of the duties of excise, consumption, and the like, the produce of the soil was charged annually with upwards of 21,000,000l. By the realization of the church and crown domains, of the tithes, feudal and honorary dues; and, by the abolition of the religious orders, charitable institutions and corvees, the whole of this 'sum is now merged into the public revenue.

In every country in Europe, and especially in France, agriculture is susceptible of great amelioration; the entire abolition of privileges, and the almost total subversion of property, has laid open an immense field for speculation, which the vigour of the present government seems not ill-calculated to encourage.

However, as the cultivation of the soil has long been, and may yet long continue to be, but a secondary consideration with the governments of Europe, we shall suppose that improvement in the agriculture of France may still be left to individual enterprize; and, in that case, with the acquisition of the conquered countries, and considering the changes which the several orders of the community have undergone, we must allow, that in the space of ten years from this time the produce of the soil of France will exceed the ordinary produce of old France, by one third at least. Add to this, what may reasonably be presumed, that the government will introduce an intelligible system of impartial repartition, by which the amount of the territorial imposts may be clearly ascertained and fairly collected,† and then it will appear, that, without adding to the taxes raised under the ministry of M. Necker, the produce of the

* Under the monarchy, the manor rents of the clergy in France (exclusive of their tithes of 3,600,000l. sterling), amounted to about 120 millions of livres, or 4,800,000 The domains of the crown, and of the princes of the blood, rented for 1,200,000 The territorial rents of the sovereign princes and clergy in Brabant, Germany, and Italy, viz. in the conquered countries, exclusive of tithes, corvees, and taxes, amounted to......

1,000,000

Together, sterling........... £.6,000,000

These lands were worth double the rent at which they were charged; and should the present government obtain the confidence of the public, we may safely estimate the future rental of the same property at 10,000,000l. sterling.

To lay an impartial tax upon the produce of any property, the nature and amount of the property itself must first be ascertained. To tax a ship for 100 tons when she carries only 90, and to assess a still for 30 gallons, which holds 40, would

Estimates of the Strength of France and Russia.

soil of the present dominions of France would, in less than the period we have granted, yield a sum of 31,500,0001. sterling. But as the taxes upon the rental of the soil, and upon the produce of agriculture now, only bear at the rate of about five-sevenths of what the imposts and tithes were under the monarchy, we shall estimate the territorial revenue of France, as it may be expected to stand at the end of ten years of peace, viz, at 22,000,000l..

To these twenty-two millions may be added an excise, or duty, on the consumption of those who live detached from the soil, but who subsist by manufactures and trade created by its produce, and by the consumption of the cultivators and proprietors, &c. The amount of this consumption duty may be justly estimated at 8,000,000l. sterling.

Thus agriculture and the other branches of industry maintained upon the produce of the soil, may, in the course of a very few years, raise to the government of France a secure, permanent, and growing revenue of 30,000,000l. sterling and upwards.

What we consider as a secure permanent revenue is that which arises out of the internal sources of the nation without inconveniency to the public; and which neither war, politica nor commercial differences with other states, can in any wise affect. Duties upon foreign trade, distant colonies, luxuries, and such things, cannot be considered as coni-, ing under that description. Portugal and Holland had colonies, and Spain yet possesses empires beyond the seas, but the British navy has long controled both the trade and the revenues of them all: luxuries depending upon individual caprice are still more uncertain. To whatever rank, power, and wealth, a nation may have risen, its stability must necessarily depend on the strength and management of its natural

sources.

We have stated, that under the monarchy, the rental and raw produce of the soil was charged with about

twenty-one, say...

20,000,000

be equally unjust and ridiculous. Yet we find, that in every country in Europe, all imposts upon the soil are laid on in this random manner.

It is impossible for any government to know the real intrinsic sources and powers of the state, or to lay on a fair land-tax, without having first an exact topographical survey of every hundred acres it contains, and a faithful cadastre of the nature and quality of every single acre of the soil. To tax land by the public rental is fallacious; and to tax the produce is unjust, because industry will be overcharged, and indolence exempted.

* We would not be understood as wishing to give any opinion upon the propriety of raising the whole revenue of the government of France, upon the produce of agriculture; we speak merely as to the easy practicability of drawing the immense sum of thirty millions sterling from the soil of the territory of France. And that, not only without adding to the former burdens of the cultivators, or creating any new inconvenience to the public, but, even after reducing their taxes by two "Afths of what was paid under the old system.