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the American Philosophical Society.

The most remarkable offspring of the Italian muse of the present day is the Translation of the Iliad of the Chevalier Monti. It is much superior in fidelity, variety, and elegant simplicity to that of Cesarotti, the admirable translator of Ossian. The best edition of Monti is the one in 2 vols. octavo, published at Milan in 1812. Nothing can be more lofty than the panegyric pronounced upon it by the Italian Institute.

M. Lesebure is publishing at Paris, in parts, a new system of Botany, which he calls Systeme Signalementaire. He has taken for the principal bases or elements of his system, the leaves of plants. The leaves attached one to one, two to two, three to three, form the first, second and third classes. These leaves placed either on a herbaceous stem, or on a woody stem, or at the foot of a herbaceous stem, form the three orders; twelve families borrowed from the twenty-two classes of Tournefort, complete the subdivisions of the general arrangement; in which each genus takes its place according to an analogy which distinguishes the author's system from any heretofore projected. Whether this work deserves the encomiums lavished upon it, as possessing principles eminently proper to dissipate the difficulties of Botany, we cannot determine. It may bertainly contribute to arrange those vegetables to which nature has given leaves, stems and flowers: these are an important and extensive part of the vegetable kingdom, and we concur in recommending the thought to the learned and in

genious. M. Lefebure entitles his work “ Concordance of the three Systems of Tournefort, Linnaeus and Jussieu.”

Considerable attention is given to literature in Servia. A Universal Geography, a translation of Plutarch, and of many German works, odes and other poetry, have recently been published in the Servian language.

In the Sitting of the First Class of the French Institute held the 26th December, 1815, the first prize was adjudged, a circumstance unexampled in France on mathematical subjects, to a young lady called Miss Sophia Germanes. The prize question was one of the most difficult and important of the mathematics and of natural philosophy, the resolution of the problem of the vibration of elastic surfaces. This problem had been proposed six years before, and three several times without a satisfactory result.

JAusterg, Mov. 2.-The indefatigable Abbot Angelo Majo, one of the keepers of the Ambrosian library at Milan, who had the merit of discovering and publishing three unknown orations of Cicero, has

now had the happiness to enrich us

by a more brilliant discovery, that of the works of an ancient author of whom we knew nothing but his name and a small grammatical work. They are the works of Cornelius Fronto, with unpublished letters of the emperors Antoninus Pius, Marcus Aurelius, L. Verus, and also of Appian. The publication consists of two volumes large

octavo, with several coppo plates and fac-similes of the MSS. No Editio Princess of any classic can be compared with it in splendor.

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Medical Library—a periodical compilation in Medicine, under the direction of M. Royer Collard, physician to the king, &c.

Journal General de la Literature de France, by Treuttel and Wurtz. Journal General de Literature Etrangere, by Treuttel and Wurtz.

GERMAN JOURNALS IN THE GREATEST REPUTE.

Annalen der Physik, &c.— Annals of Natural Philosophy, by L. G. Gilbert. Published at Leipsic. Schweigger—Journal of Chemistry and Natural Philosophy. Nuremberg. Bermbstaedt's Museum des Neuester, &c. Museum of Discoveries and Inventions, in all branches of knowledge and industry. Berlin. Geschichte von Schweden. History of Sweden, by Ruhs Halle. 6 vols. in 8vo. .Algemeine Medizinische Annalen, &c. General Annals of Medicine —monthly—at Altenbourg. Journal der Praktischen Heilkunde, &c. Journal of Practical Medicine, by Hufeland. Berlin. .Allgemeine geografi.hische Eshemeriden, &c. Geographical Ephemerides, by Bertuch, monthly— Weimar. Magazin der Berliner Gesellschaft, &c. Magazine of the Society of National History of Berlin. Quarterly. Berlin, 1815. Anekdoten Almanach, &c. Almanac of Anecdotes, by Muchler,

:

1815, Berlin. A work of much amusement and ingenuity. Medizinische Jahrbücher, &c. Medical Annals of the Empire of Austria. Published by the directors and professors of the Faculty of the University of Vienna. Quarterly at Vienna. This work treats fully of the Austrian Medical and Chirurgical History, Education, Literature and Practice. The hospital results of Vienna in 1810, were as follows:–13,330 patients entered—10,380 cured –2239 dead—711 remaining on hands—17,505 children vaccinated.—Foundling hospital, 4255 admitted—2535 dead. .Allgemeine Zeitschrift für Deutsche, &c. General Journal of Germany. Nuremberg. Deutches Museum, &c. German Museum, by Frederick Schlegel —monthly at Vienna. ...Archiv der Gerichtlichen Arzney Wissenschafft, &c. Archives of Legal Medicine. Published by Fis lez. Leipsic. Militarishe Zeitschrift, &c. Military Journal—monthly—Vienna; a very popular work.

FINANCE.

REPORT TO THE KING ON THE SITUATION OF HIS - FINANCES,

BY THE FRENCH MINISTER OF FINANCE.
PARIs, 1816.

SIRE,

IN in the month of July 1814, my predecessor submitted to your majesty the situation of your finances, and presented to your approbation the probable amount of the budgets of receipts and expenditures of 1814 and 1815. The law of the 23d September following sanctioned, with some amendments, the provisional adjustment of those budgets and the arrangements proposed for the payment of the debt in arrears. The treaty of Paris, the first favour conferred on your people by your majesty, had restored peace to France. After twenty-five years of wars and misfortunes, France was at rest, and preserved her glory. Our relations with foreign powers were re-established; our internal commerce was reviving; agriculture was repairing its losses; all the seeds of public prosperity were beginning to germinate; and full of confidence in the future, we did not recollect past evils but to bless the return of your majesty which had so happily terminated them. An event for ever to be deplored has again plunged France into new calamities. I shall not lay before your majesty the sad picture. The results which I am going to submit to you, the comparisons which the results will suggest, will prove but too clearly the fatal influence of this event on our finances, and

the necessity of the sacrifices which it has entailed. Your majesty has taken the noble lead in making those sacrifices. This example will not be lost upon your people. In making yourself a sharer in misfortunes which it was not in your power to prevent, but which you are anxious to repair, you have traced to all Frenchmen a line of duty which they will not hesitate to follow.

The law of the 23d of September 1814 has provided for every thing which is anterior to that year. It has judiciously connected with its receipts all the collections remaining to be made from the ... preceding years. For, if it belong to a wise foresight to insert in a report at the opening of a financial term (exercice) the probable amount of the wants of the public service, and the means of providing for the same, the pursuit of a chimerical perfection would prove the complete abortion of this useful plan, if it should lead to keeping the fiscal terms indefinitely open for the sake of establishing in each one an apparent but unattainable equilibrium of receipts and expenditures.

In the results and propositions which I am going to submit to your majesty, I will then only take into consideration the years 1814, 1815, and 1816.

The receipts and expenditures

of 1814 are now positively ascertained. I offer first the budget for that year. Passing then to the still imperfect estimation of the receipts and expenditures of 1815, not so imperfect, however, as it had been in the first instance, I will propose a new settlement of the budget of that year. The probable insignificance of the collections which remain to be made for the year 1814, and the manifest inadequacy of those which may be expected on account of the year 1815, leave, for those two years, a considerable surplus of expenditures which must be provided for. I will indicate the means of paying the new arrears. The estimate of the resources and of the wants of 1816, the exposition of the financial provisions necessary to the public service, and of the means of sinking the inscribed debt, will complete the account which I am going to render to your majesty.

Term of 1814.

The law of the 23d of

September, which I shall
often have occasion to
quote, because it is the
basis of all iny calculations,
had fixed provisionally the
receipts of this year at
And the expenses, a part
of which was to be paid
out of the arrears, at
But, in the first of these
estimates were , included
77,072,000 francs, the sup-
posed amount of the re-
ceipts made during the
three first months of 1814.
And in
152,881,000 francs, the pro.
bable estimate of thc ex-
penses, paid during the
same three months - -
So that the receipts were
reduced to - ". .
And the expenditures
amount to - - -
Whence resulted ulti-
mately a surplus of ex-
pense of - - -

fr.
520,000,000

827,415,000

77,072,000

152,881,000 442,928,000 674,534,000

231,606,000

Total, 674,534,000
-*-

the second

More accurate results have since rectified those first calculations. The receipts of the first three months of 1814 are definitively fixed at - - $9,060,421 And the expenditures at - - 119,958,821 There was then paid during these three months, over and above the receipts, a sum of - - - - 66,898,400 I ought, on this occasion, to repeat the observations made by my predecessor, that this surplus of expense was provided for out of the receipts of the anterior terms from the special funds, and deposits, and other anticipations; that it is necessarily a part of the debt in arrears prior to the first of April 1814, and that, accordingly, it can have no influence on the situation of the nine last months of 1814. This account of the receipts and expenditures of the first three months was inserted four memoire (or as a memorandum or nota bene) in the provisional budget agreed to for this term. For the same reason I present its results in the budget now offered.

RECEIPTS. The law of the 23d September had estimated the receipts to be made for the first nine months at 442,928,000 francs. The ordinary receipts have exceeded this estimate, and amounted to 460,941,020, including therein a sum of 13,236,412, the proceeds of receipts made posterior to the 1st of April, from the term 1813 and the preceding, and which, in compliance with the law of September, was to be added to the recourses of 1814. Nevertheless several heads of reserve did not reach the estimates of the budget. But the deficits which result from this, have been nearly balanced by a surplus of amount in the receipts arising from other items, I shall indicate both briefly.

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