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either your own invention, or that lowing passages in the New Testaof the Very Reverend the Dean ment: John xvii. 3; viii. 40; 1 Cor. of Cork.

viii. 6; 1 Tim. ii. 5; Acts ii. 22 ; After all, Mr. Urban, I verily be. Luke ii. 48; Matth. xiii. 55.] I prelieve that the head and front of my gume uo objection can be made to offending is, an unfortunate observa. these testimonies: the ovidence is in. tion which occurs in my vindication deed indisputable ; no Christian can of Dr. Priestley's Claims; viz. “that doubt it. the learned Prelate would himself be If Igoatius, who lived so early as the first to laugh to scorn the solemn the first century, and was well acigporamus who should seriously main- quainted with these plain and authen. tain that he had obtained the victory tic passages, has been made by copy. in his controversy with Dr. Priestley.” ists and polemicks of later ages to say This observation seems to lie with un any thing contradictory to them, the cominon weight upon his learned Suc- blame is ibeirs. A great part of the cessor's mind. I fear it disturbs bis Epistles under his name are accounted rest, and hauots bim in his dreams. by learned men to be wholly spurious s He has cited it. no less than three and even in those that are styled times at the beginning of this second genuine, there are many evident in. unsolicited Address, with marks of terpolations relatiog to opinions which strong displeasure: and he will have had no existence in the time of it, that though I say it, I cannot be- Ignatias. Jieve it. I verily think, Mr. Urban, Being an bumble member of that that if it had not been for this goad- most respectable body of men, on ing remark, which clings to his Lord whom the welfare, and even the existship’s soul, I might have said what I ence of our Country depends, I mean pleased about the Clergy, without any the Farmers of this Kingdom, I am animadversion from the Right Reve too much engaged with the labours rend Prelate. But this business of of the field to give any farther altenthe “solemn ignoramus" lwines about tion to the present subject at this his heart-strings: he cannot get over time: indeed, it does not seem to be it: he cannot digest it.

necessary. In taking my leave of But, Mr. Urban, though I am a your Correspondent, who is perhaps great lover of peace, and would sacri- of the Clerical order, I make bim my fice any thing to preserve it but trulb, parting obeisance with perfect goodI cannot give up. my proposition. will, adopting, in a Christian senge, And I can assure bis Lordship, that the words of a Heathen Poet, all bis arguments are not of sufficient Ουτοι συνεχθειν, αλλα συμφιλειν, εφυν. weight to induce me to move a single step from the ground which I have the plough, I shall not remove so far

But though I retire to look after hitherto occupied. How far l am

as to be out of sight of what passes justified in this determination I shall

once a month in your Magazine he happy, upon some future occasion, (whose excellence consists in its vato submit

to the decision of your in- riety), especially when curiosity is telligent Readers. T. BELSHAM.

excited by the contending opinions of

two such able and learned criticks and Mr. URBAN,

March 9. balance the testimonies col.

divines as Bp.Burgess and Mr.Belsham.

Only, let us be Epistles of Ignatius, permit me to

on both sides in such a manper as beplace in the opposite scale a few passages taken from writers of updoubt that those who cannot pretend to

comes the Christian and the Scholar, ed authority. The originals are writ

their accomplishments, may be taught ten in the learned languages; but for the benefit of the English Reader, I

to improve themselves by attention to

their example. Kas twy MEYOYTWY EV, will give the translation, and to each extract I will subjoin the name of the

XOXOX TO wa Taway. Sophocl. Antigoné. Author :-In the beginning God cre

A SUSSEX FREEHOLDER. ated the heuven und the carth: and, P.S. Cau there be any doubt but Hear, O Israel, the Lord our God is that the layiog of Ghosts in the Red one Lord. Moses. [Our Correspond- Sea owes its origin to Pharaoh and out in like manner' refers to the fol- his bost's being overwbelmed jo it ?

From

From this circumstance it was deemed Mr. URBAN,

March 9. the best place in which they could be I ble anbude of taxation ? In order disposed of. But how they were to be transported thither (as one of to answer this question, we must conyour Correspondents asks, p.431, Nov. sider what is the object of Taxation. 1813,) is a mystery.

Is it not to secure to us the enjoyment In my last, p. 32 a. 1.16, put out the of our property in peace and quiet? comma after the word instruction. If it be, then that mode of Taxation The lines in Hudibran are,

must necessarily be the most equita

ble, which diminishes the enjoyments “ For those that fiy may fight again,

of all in a proportionate degree. But Which he can never do that's slain."

how are a person's enjoyments to be Canto IU. Part iii. line 243. ascertained? By the amount of his The other four are only an amplifi. property? Certainly not ; because, if cation of these two, by a later band. it were possible (which it is not) to

ascertain the value of all the different

kinds of property; the same kind of Mr. URBAN,

March 8.

property in one person's bands will A

LLOW me to observe, that your yield twice as much iucome, or means

Correspondent E. p. 118, in his of enjoyment, as it will in the hands attempt to illustrate certain classical of another. By each person's income sayings, proved himself erroneous in then? No; because, independently two out of four of his illustrations. of the disticulty and vexation of ascerThe much-hackneyed lines of He that taining the ainount of every indifights and runs away, &c. he tells you vidual's income (not to meotioo the are to be fouod in an exceedingly rare templation to false swearing which littie book of poems by Sir John such an attempt must give rise to), Mennes, which, sinall and insignificant it is not every one that can enjoy the as it is, sometimes fetches the enor. whole of bis jucome. By what ori. mous price of five guineas. That terion 'then shall a person's enjoybook I possess, (it is intitled Musarum ments be ascertained: I answer, By Deliciæ, or The MusesRecreation, his Expenditure. What a person prioted 1656,) and roundly assert that spends, be enjoys. Whenever prono such lines occur therein. That perty is in the course of enjoyment, they have a reference to the Greek then it should he taxed; till then it is line cited io Aulus Gellius, lib. xvii. to the possessor as a non-eviity. But cap. 21, is indisputable; and Mr. Be- bow is this principle of taxis exloe, in his version of tbat author, penditure to be applied ? I answer, adopts the Hudibrastic lines in ques- thus --Suppose a given sum to be tion as a translation of the Greek. wanted, and suppose this sumn to be

Again : The well-known saw of about a tenth, or any other proporQuos Deus vult perdere, &c. your tion, of the estimated expenditure of Correspondent calls a translation of a all tbose classes of society from which Greek Fragment, lambick, found in it should be thought most equitable Euripides; but knows not in what to raise the supply. The first step to edition. Were it in any, it would to be taken would be to consider what a certainty occur in that of Musgrave, would be a suitable establishment of which is the most copious of any ex servants, horses, &c. and what the tant: I have looked over the Frag- probable consumption of other artinients there contained, wbich are very cles upon which it should be judged numerous ; and I have examined se- expedient to lay the Tax for a person veral other edițions, but no such line of the largest scale of expenditure, is to be found. have likewise gone and what for the smallest ; and then over all the lambicks in the body of to fix such Duties upon these several Euripides, but yet met not with it : rticles, as should render tbe amount indeed the Greek live given bears the contributable by each class proporevident stamp of a fabrication, meant tionate to tbe extent of their several as a close translation of the Latin. expenditures; regard being had to

From these premises I should inuch this consideration, that the larger the doubt the validity of the two other expenditure, the greater should be illustrations adduced by your Corre- the proportion of the Tax; it being spondent E.

J. N***.
a priuciple universally admitted, that

Taxes should rise on the different the remaining half in his chest, and classes of society in a much higher kept it out of circulation. But there ratio than the simple proportion of is no danger of his doing this: he will their respective expences, because in either employ it in trade, invest it in a large expenditure the proportion of the Funds, or lend it out on mortgage. luxuries to necessaries is greater than But in whichever of these ways he disin a small one, and therefore the pro- poses of it, it must be employed, either portion of the Tax should be greater immediately by himself, or ultimately also ; every person being better able by the persop who gets it froin-bim, to bear a diminution of his luxuries either as a capital to produce more, than of his necessaries. When the

or in expences--these being the only scale of Duties for the highest and two ways in which money can possilowest classes shall have been esta bly be employed. If it be employed blished, that for the intermediate as capital, then it is of course exempt classes may easily be adjusted. If it from Taxation, it being cootrary to be objected that, these calculations every principle of Taxation to tax being made on a supposition that money in this state : nor is any thing every person keeps a suitable csta- lost by not taxing it, since whilst it is blishment, any one, by reducing his so employed, it produces, by its accuestablishment, may avoid a part of mulation, an increased fund for future the Tax. I answer, he certainly may. expence, which, when called forth (as And why should he not? If he chuses it will be sooner or later), will contrito renounce any part of his enjoy bute in @ much greater proportion ments, would it not be unreasonable, than the original capital would have Bay, contrary to the principle of the done, had it been taxed in the first Tax, to tax him for what he does not instance, and will thus abundantly enjoy? Nor need it be apprehended compensate for its temporary exempthat on this account the Tax would tion. But if, instead of being embe uoproductive: for, since there ployed as capital, the money be conmust always be a certain number of sunied in expences, then it will pay it's the taxed articles in use by the com- proportion of the Tax; and the only munity at large, it would only be ne difference to the Goverpment will be, cessary to increase or decrease the that instead of receiving the amount Duties upon them, according as that of the Tax upon the whole income pumber should fall short of, or ex from one person, they will receive it ceed, the number first assumed for from two i viz. part from the person calculating the produce of the Tax. in receipt of the income for that porBesides, though many persons would tion of it which he spends himself; reduce their establishmeots, and there and part from the person to whom by keep less than would be in propor the remainder was lent, for what is tion to their other expences, yet there spent by him.-Nor must it be overwould be others, on the other hand, looked, that among the many advap. whose establishments would exceed tages of taxing expenditure instead of the assumed standard ; and these per- income, it would not be the least, sons would consequently pay a greater that properties so different in their sum than their estimated proportion, nature as those arising from land, the and it would be highly reasonable, funds, professions, and annuities for and perfectly consistent with the prin- life or a period of years, would not ciple of the Tax, that they should be put upon the same footing, and for as lheir luxuries would be greater taxed alike, as they must unjustly are in proportion to their necessaries thap by a Tax on Income. Suppose, for those of people in general, the pro. instance, a person with a large family portion of their contribution should in the receipt of an income of 5001. be greater also.- If it be further ob

a year, lo cease with his life ; and jected, that by making expenditure suppose another, with a family equally the standard of Taxation, à person large, to have an estate in land yield who spends only half his income, will ing the same sum : by the plan of pay only half what he would other taxiog Income, both these persons wise pay; I answer, it is very true, will contribute the same sum, though but it does not thence follow that the the former cappot reasonably be supGovernment are thereby losers. They posed to enjoy more than about soól. would be so, indeed, if he locked up or at most 4001. of his receipts, being

obliged

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obliged to lay by the remainder as a sense : " Let your conversation be
provision for his family; whilst the simply affirmative, or simply nega-
other, having no such urgent necessity tire; strengthened oply, if occasion
to lay by, may spend the whole of bis. demand, with a reduplication of the
Is it just that these two persons should terms: It is not 80; it is not so."
contribute alike? It certainly is oot: The second is Matth. xvi. 13.
and why? Because the tax on the “ Whom do men say that I am? [do
former is beyond the proportion of they say that I am) the Son of Man."
his expences. Add does not this very This would properly require an ex-
circunstance, by the bye, indicate a plicit answer"; " they do, or they do
general sense of the propriety of re not say so.” It is repugoant also to
gulating Taxation by Expenditure ? the question as it is repeated, gener-
It is evident that it is not in the na ally ; “ Whom say ye that I am ?"
ture of a Tax on Income to make any not, “ Do ye say that I am the Son
distinction between an income which of Man?"
is permanent, and therefore may be Little if any thing seems to be gaio.
wholly spent, and one which is tem ed in the tbird instance: Matth.
porary and contingent, and which xxvi. 45. “ Do ye sleep on still, and
therefore is spendible only in part. It take your rest ?" Still, in English,
is this very circumstance which con may have reference to time past, or
stitutes an insuperable objection to time coming on “ Are ye still asleep,
this mode of Taxation, and shews that as ye were before ?" or, Sleep

on the principle of it is radically defec- still, i. e. continue to sleep.” The tive; not to mention that it requires the original, to dostov, it should seem, disclosure of the private circurostances must relate to time coming on; and of every individual

therefore should be rendered, not inless repugnant to the general feelings terrogatively, with a retrospect to of the community at large, thao ini- time past, « Are ye still asleep?" mical to morality, by the temptation but positively, “Sleep on still.” The it bolds out to false swearing, which purpose, for which their blessed Masis an evil that under the mode of ter bad required them to watch and Taxation here proposed, would be pray with him, 'was now past ; and in entirely avoided. Civis. reference to that he

says, Sleep on

now, and take your rest.”. Had no Mr. URBAN,

Feb. 7. other occasion demanded their attenT is far from my wish to detract tion, they might have taken the cus. fame of Mr. Bowyer ; but the very day dawned. But another occasion name of Conjecture, when the New did call; and therefore he says, “ "Rise, Testament is the subject, carries, ia let us be going." my ears, some alarm with it. This, To the next, on Mark iv. 36, there however, may be admitted, that alte are many objections. The original, rations in the punctuation are more if we stop at παραλαμβανεσιν αυθον, , allowable, than in the language of is very abrupt; and would also seem the sacred page, as the antient manu to imply, contrary to fact, that he scripts, I believe, have very few points, was out with them already. If the except at the end of a sentence or pa- next words are to begin a sentence, ragraph.

some connecting particle is necessary Mr. Cassan (in your last Supple- as, w's [de] ny, ws [usy sy] ny, or the ment, p. 629,) has adduced some in

hike. They would imply also, that stances of " improved punctuation,” he was not already in the ship, wherewhich he thinks " are particularly as we are distinctiy told in the beginworth attention.” The first is Matth. ning of the chapter, that because 1. 37. To the note on this verse, in there was “a great multitude" of mý edition of Bowyer, the name of hearers, “ he entered into a ship, and Erasmus is subjoised; but before the sat in the sea, and the wbole multiproposed punctuation can be admite tude was by the sea, on the laod.” led, two words, Esw de, must be ex The disciples, therefore, “ when the punged froin the text, without any even was come,” and he gave coma authority of manuscirpts. The com mand to "

pass over votv the other mon pointiog and commor version side,” take him “ as he was in the afford an obvious and satisfactory ship.” In this very clear and natural

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account what is there to drive a man produced the sudden change, bg him to look out for new punctuations? alone pursued, and with him suok

It is not perhaps very inaterial, in into disuse, without any followers to the last instance, John iv. 48. whether carry on his novel and fanciful style ; we read the passage with or without yet while a vestige of his works rean interrogation ; but to my feeling, inain, his memory will never be enneither the order nor the form of tirely cousigved to oblivion. Sir John words leads us to understand them as Vanburgb, architect, who, disdaining a question. It was an important and all trammels forged by the precise alarming truth, plainly uttered; but rules of his profession, felt bold enough the original, being in the subjunctive,

to strike out that which was uncomis perhaps rather less peremptory than mon, was surprizing, and at the same our translation, though it cannot be time imposing and majestic; he never, otherwise translated.

though in his most humble construcYours, &c.

R. C.

tions, shewed any ideas that were

poor or trifling ; and trace him from Mr. URBAN,

ihe cottage to the palace, all was NAN any of your readers -state strength, and grandeur of conception. lon, for some descents the seat of the flow of external decoration peculiar Colcloughs, as repeatedly said in a

to himself, distinguishes the whole of Colclough Pedigree added by Wil his works, which, however, have, by liam Smith (once Rouge-Dragon) to persons of envious and narrow minds, his own transcript of the Staffordshire been termed “ heavy and preposa Visitation 1583, now in my possession ? terous.” I find voihing nearer to it in sound “ Lie heavy on him, Earth, for he than Eodon (a few inilęs South West Laid many a heavy load on thee." from Leek on the Newcastle road),

It may be remarked that Sir John either in Plott's List of Places, or in an Index Villaris of all Eoglaud (by of his own braid, but that throughout

was not so bigoted to the creations Adams I believe, toward the end of bis various designs there is always thel7th century, but wanting its title- ' found a remote tendency to the Ropage.) Could Endon have been once

man and Grecian models; and, wbat written Yington? In Plott, Endon is the name both of the village and the hints of the castellated architecture of

appears rather unaccountable, broad brook running by it. I do not at all apprehend the place heterogeneous commixture.

this Country are made a part of the

With to be Engleton or Iogleton, the seat impartial minds his effusions appear of the Moreton apcestors of Lord the effects of consummate skill and Ducie, in the West part of the coun.

intense study; not like our present try; but conceive it somewhere in the professionalists, who, to catch a moNorth or Moorlands, the rather as I elsewhere find Colcloughs described their compositions from the accidental

mentary applause, seem to produce of Delf (or Delph) House, a place scrawls of the pencil, pot scientific fixed by the Index Villaris in that demonstrations; and who substitute Northern tract ; though this precise scratchings and scorings for refined de. spot too I do not find either in Plott's corations and tasteful'embellishments, or the large modern map. Yours, &c.

S. P. W.

Sir John Vanburgh's Houses, on the Eastern side of Greenwich, Kent.

Much celebrity has been attached to ARCHITECTURAL INNOVATION. these creations, and they exist at this No. CCIII.

time, with trifling alterations, as when

originally completed; and as the Progress of Architecture in Enge

leases (99 years) are expiring, their LAND in the Reign of ANNE.

date may with certainty be assigned (Continued from p. 232.)

to this Reign, as then it was Sir Joha E have now attained that stage first acquired public patronage. His tecture underwent a striking trans South through a gateway, formformation, and became, in a manner, ing part of their arrangement ; they a new school io art: one man alone lie on the right, in line, and at the ex

tremity

WE

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