When I troubled you, sir, with the observations which have drawn from you this very proper remark, it may be some extenuation of my error to say that I wrote from an observation of what was the practice without reference to the law, presuming, that the one was conformable to the other; for, notwithstanding that the power of re-issuing their notes is thus limited to three years, I fear there is a very general neglect of it, and that many country bankers are in the constant habit of re-issuing their notes as long as the paper will hold together, and sometimes after that. Those who are aware of the usurious transactions in which country bankers are continually engaged, will not suppose that many of them will hesitate at an evasion so difficult to be detected. And when it is considered, that at least four-fifths of a country banker's notes, are issued by him to his own immediate customers and connections, to persons borrowing of him, or to illiterate persons, the facility of evading this provision will be easily perceived. I, for instance, a person borrows from a country banker 500l. which he receives in his notes, all of them of a date which ought to have been cancelled, it is more than probable that he never looks at their date at all; if he does, that he is not aware of their illegality; or, knowing both these circumstances, his situation is such as precludes him from taking any steps to correct the abuse. It is hardly necessary to add, that it is only the first taker who can detect the fraud; for, when the note has once got into circulation, the date becomes perfectly immaterial.

But, supposing the provisions of the act to be strictly complied with, and that not a single note is re-issued three years after its date;-supposing too, (which is not the case,) that no pains are taken by bankers to prevent their notes being presented for payment in London, where alone they are sure of being paid in notes of the Bank of Engind; yet I apprehend that my opinion is equally well founded, that the tax at present, derived from this source to the public, is far from being adequate to the just extent to which it ought to be carried. I cannot persuade myself, sir, that you meant to oppose this opinion, when you stated, in the note to which I have already alluded, that "the expence of stamps upon a large circulation must be immense ;' because it surely never can be said, that the produce of a tax, or the extent of a man's concerns, are any limit to taxation; they, in fact, invite a very opposite conclusion; and, though I am far from wishing to see this or any other tax carried to the utmost extent that it would bear; yet, I am rather inclined to think, that this is an object to which that principle might be more justly applied, than to malt, wine, sugar, aud many other articles to which it may be said to have extended.

Your readers will perceive, sir, by the scale of taxation, which I have copied from the act, that a banker may have a guinea note in circulation, probably, for five years, paying only a stamp duty of three-pence; a note of two guineas, paying sixpence ; from two to five guineas, nine-pence; and from five guineas to twenty pounds, paying one shilling; being to an amount which bears no kind of fair proportion to the profits derived to these persons from their business, who are, in fact, throughout the country, buying out the old landed interest. The inadequacy of this tax cannot, I think, be better exemplified than by comparing it with the receipt tax, to which it bears some analogy. A tradesman, or a poor labourer, for instance, cannot, by law, receive forty shillings without paying two-pence by way of stamp duty; and so on in a graduated scale, till the receipt stamp arrives at five shillings; yet a country banker may issue his note for twenty pounds, paying only one shilling to the public, though his profit upon that one note, for the five years which it may probably be afloat, will be at least 10l. per cent. per annum, or 50l. per cent. in the whole, before the note comes to be paid, if in truth it ever comes to be paid in cash or notes of the Bank of England.

Upon the whole, sir, you may be assured, that the more the profits and practices of banking are inquired into, and considered, the more it will appear that there is no species of property, which contributes in so inadequate a degree to the public burthens; and when I stated, in my former letter, that an immediate doubling of the stamp duty upon country banker's notes would be advisable, I am confident that I very much understated the matter, and that it is a source of revenue which has, as yet, been scarcely touched. But suppose, of which there is no probability, that it should prove otherwise; I am not certain that a measure, which should prove a

སེམས་

check to the excessive issue of paper, would be much to be deprecated, especially in a financial point of view, if the revenue could derive as large an advantage from a more limited issue. At all events, I trust it is a subject which, in the present momentous state of affairs, will not escape the attention of ministers. If a country banker can derive a profit of 50l, or even of 20l. per cent. from his notes, there surely would be no great hardship in his yielding five of that fifty, or twenty, to the public, who, it must be reincibered, are paying him a great part of his profit in the influence which our immense paper currency has upon the advanced price of every article of life,

I cannot conclude, sir, without observing, that though I have no doubt but that the public will pay every attention to the new plan of finance which you have annonuced; yet, that a new system of taxation is not so much wanted, as the means of making the present system more available. With this view it is, that I have troubled you upon the points alluded to in this, and my former letter, and to which I shall, perhaps, with your permission, again beg leave to recur. London, Dec. 14, 1807.

BUENOS AYRES.

I am, Sir, &c.
A FAYER OF TAXES.

SIR,With regard to the Spanish letter, you lately published, allow me to observe, that, in the first instance, the British army was not, in any way, harassed by the Spaniards, on their march from Ensinada de Baragon to Buenos Ayres; a party of horsemen appeared on the eminences, in front of them, but retired (collecting the cattle as well as they were able) as the English advanced. On the second, the English saw the Spanish army at a considerable distance, but it appeared evident, that they had no wish to come to action, although our advance consisted inerely of the light brigade, and a few companies of the rifle corps. The letter alleges that the Spaniards twice offered bartle; they took most special care to keep on the reverse side of the river Chuelo, and, as you afterwards observe, retired after we had crossed at the Chico ford. The letter continues to say, that a detachment had pushed forward, (if this detachment pushed forward, the grand army, which the letter pompously enumerates, must have been very close to the city, though they so ardently desired to engage us; the Miserere being in the suburbs) under the command of general Liniers, to the Miserere, there the most flagrant misrepresentations are made. In the first place, the Spaniards were infinitely superior in number, our field pieces (two three-pounders) were in the rear, when a fire, from ten guns, suddenly opened upon us. The light brigade, by general Crauford's order, immediately charged, and the ten guns, with seventy prisoners, were shortly in our possession. The loss of the English was twenty-nine men, not three-hundred, as this fallacious account states.-Vide Gazette. The Spaniards had sixty killed. Brigadier-general Crauford wished to have entered the town that night, but, from the detached order of march, it was supposed that the light brigade could not have been sufficiently supported. The enemy sent out the most harmless sharp-shooters possible, on the night of the 2d, as not a shot was fired near Miserere, where our advanced piquets were stationed. The allegement, that irregularity was encouraged by the British officers on the 3d and 4thy, or in any other day whatever, is false and invidious; it is equally so, that the Spaniards abundantly chastised these stated spoilers; they had too much regard for their own safety to approach near our lines. I sincerely believe, that they relieved each other in the balconies, but, with regard to outposts, I fear no Spaniard was sufficiently courageous to trust himself on the outside of a house. It is not a fact, that the commandant Concla had expended all his ammunition, but it is most evident, that sir Samuel Achmuty attacked the Retiro (being the strongest post in Buenos Ayres) in a most determined and gallant manner, taking there above thirty pieces of cannon. The valour of the Spaniards we never saw; their prudence and discretion were more conspicuous, as they actually drew their triggers to great effect, when defended by their breast-works on the tops of their enclosed houses. It was their custom to hold up a white handkerchief, as a flag of truce, when they wished to pass towards any house or houses occupied by the British troops, who nosuspiciously came out to their own destruction; from this cause, many of these white

emblems were fired on. It is very immaterial, what number of men received the arms of brigadier-general Crauford's column, after an order was given by him for these to be surrendered. It is to be remembered, that the 17th dragoons, and the 40th regiment of infantry, with the artillery, did not reach Buenos Ayres until its evacuation had been signed. Two companies of the 88th were also on guard at Mr. White's; this deficiency will greatly lessen the number of assailants specified in the Spanish account.

For the loss of the British, vide Gazette; that of the Spaniards exceeded our's, many more than the number stated in the letter; three-hundred were buried in one morning. They have great reason to boast of their ingenious plan of defence, and. the mal-arrangements of the English. To use general Liniers' own expression, "the British commander struck on the only rock which could check his success." It is a matter of surprise, Mr. Editor, to many of your readers, for what purpose this letter was published; it must have given satisfaction to its possessor, as he has been at the pains of having it translated from its original language. It may give him pleasure; but it gives pain to those who do not wish to see their countrymen so mis represented. Quod est verum, id est honestum.

DECAY OF RELIGION.

MILES BRITANNICÚS.

SIR,-In the sensible and truly patriotic remarks, with which you have favoured the public upon the conduct of the emperor of Russia, you endeavour to console us into a "belief, that England, in the midst of these downward gravitations of civilized societies towards the centre of barbarism, will finally be an instrument, under the outstretched arm of heavenly power, to replace social order upon its ancient foundations, and to recal nations, instructed by calamity, to the exercise of a manly courage, and to a due sense of virtue, justice, and RELIGION." Such a sentiment is very consoling to our vanity, but I am afraid is rather flattering and ideal, than grounded upon very general or peculiar symptoms of virtue, justice, and religion, which are to be found among us. Our religion, in particular, I fear, has failed to keep pace with the gratitude which we, above all other nations, owe to its divine author. Enjoying the purest form of Christian worship as the established system of the country, and holding out unbounded toleration to all other sects and persuasions, we present, it is to be apprehended, an instance of a whole people despising these advantages. The fault however, is not in the national character, but in the supine neglect of those to whom the regulation of the church establishment is entrusted. Of your established clergy one-half are non-resident, and withdraw from their benefices the means so wisely intended for inculcating religion and hospitality there. The two seminaries in which your clergy are educated, are the notorious receptacles of every vice and impiety; and it is only to be wondered, that from such sources do not emanate greater depravity and laxity of example, than we are obliged to witness in that class of men. Except in the metropolis, and some large towns, the very public offices of religion are stripped of half their decency and decorum; and throughout no inconsiderable part of the kingdom, the clergy seem placed for no other purpose but to shew how capable the best and most sacred institutions are of dilapidation and decay. Though your episcopal functions might form a powerful counterpoise to this state of things, no man can, with truth, say that they do. The examination for holy orders has dwindled into a mere ceremony; and those excellent checks upon irregularity, the ecclesiastical visitations, are become mere forms, at which much perjury, and very little correction take place. Your church patronage, is, to a great extent, as much an object of public barter, as any other species of property; and there is nothing to prevent (I ought rather to say, which does prevent) the most depraved and irreligious man in the community from purchasing the advowson, and becoming the only spiritual director of, perhaps, five thousand souls. In Ireland, while a few turbulent and ambitious persons wish to ascribe its danger to their own just exclusion from office, the true causes of discontent are to be found in the neglect of the established religion, in the general non-residence of the clergy and land-owners, and the ignorance, and oppression consequent thereupon. The result of these causes is, that the established

religion is daily losing ground, and the great mass of the people are becoming the easy converts of a set of visionary enthusiasts, who, with their mistaken and mischievous religious principles, are instilling political sentiments, which will ere long be severely felt, if not fatally experienced, by the country.

In this state of things, sir, whatever we may be capable of becoming, I am sorry to say, that we have no very solid grounds upon which to hold ourselves forth as a rallying point of religion to the world: and however unpleasant such truths as I have slightly touched upon may be to many among us, it is much safer to dwell upon, and disseminate them, than to rely upon a flattering self-complacency, for which there is at present so little foundation.

From the present administration, especially from the chancellor of the exchequer, we have a right to expect that this subject will receive an early, serious, and effective attention. Great as our perils are from without, numerous as the subjects must be which occupy the attention of government, this is one which has, if possible, a paramount claim to their regard. The state of the established religion, both here and in Ireland, is a gangrene which is silently, but surely working our destruction. Whether it is from the infidel, or the righteous-over-much, that the danger is most to be appre hended, I will not take upon myself to decide: but of this I am certain, that unless strong and immediate measures are applied to remedy clerical non-residence ; and unless the inquisitorial powers of the bishops, archdeacons, and chancellors of dioceses are no longer suffered to remain a satire and dead letter, the time is fast approaching when the dissenters will form the majority of the people.

STATE PAPERS.

I am, sir, &c.

(Concluded from page 461.)

-T. P.

At the Court at the Queen's Palace, the 25th of November, 1807, present, the.. King's most excellent Majesty in Council.

Whereas his majesty, by his order in council of the 11th of November instant, was pleased to order and declare, that all trade in articles which are of the produce or manufacture of the countries and colonies mentioned in the said order, shall be deemed and considered to be unlawful; (except as is therein excepted) his majesty, by and with the advice of his privy council, is pleased to order and declare, and it is hereby ordered and declared, that nothing in the said order contained shall extend to subject to capture and confiscation any articles of the produce and manufacture of the said countries and colonies laden on board British ships, which would not have been subject to capture and confiscation if such order had not been made.

W. FAWKENer.

At the Court at the Queen's Palace, the 25th of November, 1807, present, the

King's most excellent Majesty in Council.

His majesty, taking into consideration the circumstances under which Prussia and Lubeck have been compelled to shut their ports against British ships and goods, is pleased, by and with the advice of his privy council, to order, and it is hereby ordered, that all ships and goods belonging to Prussia, which may have been seized subsequent to his majesty's order of the nineteenth of November, one thousand eight hundred and six, and are now detained in the ports of this kingdom, or elsewhere, and all ships and goods belonging to inhabitants of Lubeck, which are so detained, shall be restored, upon being pronounced by the high court of admiralty, or any court of vice admiralty, in which they have been, or may be proceeded against, to belong to subjects and inhabitants of Prussia or Lubeck, and not otherwise liable to confiscation; and that such ships and goods shall be permitted to proceed to any neutral port, or to the port to which they respectively belong: and it is further ordered, that the ships and goods belonging to Prussia or Lubeck shall not, until further orders, be liable to detention, provided such ships and goods shall be trading to or from any port of this kingdom, or between neutral port and neutral port, or from any

port of his majesty's allies, and proceeding direct to the port specified in their respec Live clearances.

W. FAWKENER.

At the Court of the Queen's Palace, the 25th of November, 1807, present, the King's most excellent Majesty in Council.

His majesty taking into consideration the circumstances under which Portugal has been compelled to shut her ports against the ships and goods of his majesty's subjects, is pleased, by and with the advice of his privy council, to order, and it is hereby ordered, that all ships and goods belonging to Portugal, which have been, and are How detained in the ports of this kingdom, or elsewhere, shall be restored, upon being pronounced, by the high court of admiralty, or by the court of vice-admiralty, in which proceedings may have been or shall be commenced, to belong to subjects and inhabitants of Portugal, and not otherwise liable to confiscation; and that the said hips and goods shall be permitted to proceed to any neutral port, or to Portugal: And it is further ordered, that the ships and goods belonging to Portugal shall not, until further orders, be liable to detention provided such ships and goods shall be trading to and from any port of this kingdom, or to and from Gibraltar or Malta, and proceeding direct to the port specified in their clearance, or between neutral port and neutral port, or between Portugal and the ports of her own colonies, or from any port of his majesty's allies, and proceeding direct to the ports specified in their respective clearances; provided such ports shall not be at the time in a state of actual blockade. And it is further ordered, that the ships of Portugal shall not be considered as entitled, under any treaty between his majesty and Portugal, to protect any goods laden therein, which may be otherwise subject to confiscation.

COMMERCE OF THE WESER.

FRENCH EMPIRE.

(Copy.)

W. FAWKENER,

Bremen, Monday, October 26, 1807.

The French Consul at Bremen, to his Excellency the Burgomaster, President of the Senate of this city.

* Sir, I am eager to inform you, that it is the intention of his majesty, the em peror and king, my august sovereign, that all navigation upon the Weser be prohibited. It is his majesty's desire, that all vessels, even French, entering the Weser, be stopped, provided they are wholly, or partly laden with colonial produce, or any other goods of whatever kind England can furnish. The goods are to be put under sequestration, and taken in charge until new orders. Vessels laden solely with merchandize, which it is impossible England can furnish, such as pitch, tar, iron, copper, and French wines, are to be exempted from seizure. All vessels are to be prevented from leaving the Weser. I am finally ordered to take the most efficacious measures, that the intentions of his majesty be strictly and immediately fulfilled. I am now occupied in executing these orders, and hasten to warn you thereof, in order that you may immediately inform the merchants of this city, that they may avoid the inevitable loss to which they will be exposed, if they attempt to render ineffectual the measures taken for the rigid and prompt execution of the orders of my sovereign. I avail myself of this opportunity to express to your excellency the homage of my respect.

(Signed) RENDSBURG, Nov. 6.

"LAGAU."

Patent relative to the punishment of persons in Sleswick and Holstein, carrying on any trade or commerce with the enemies of the country.

"We, Christian VII. by God's grace, king of Denmark, Norway, &c. make Enown hereby, that as all trade and commerce between our enemies and the subjects of this country has already been declared criminal, during the present war, by our decree of the 9th of September last, we have thought proper to enact the following penalties against persons who may be found offending :