not to another proof that the falus populi is the first object in our tax bills? What would be the mighty confequence if fome perfons rejected medicines? Why, Sir, they would do as in other cafes, they would find fubftitutes; and praised be our financiers, thefe fubftitutes, namely, temperance, fobriety, and exercife, are moft ably enforced by our wine taxes; and our carriage and horfe duties, not to fpeak of the Volunteer fyftem, which is admirably calculated to promote the circulation of the blood, the only fanguinary purpose, I fincerely hope, it will ever be found to promote. If we confider patriotifm as a branch of morality, which it unquestionably is, and of religion too, I cannot help pitying the blindnefs of thofe who do not fee how much it is advanced by every new ftamp and every new tax. It is the duty of every man to contribute to the utmoft, to the fuccefs of war, or peace, or whatever the nation may happen to be engaged in; and, as fome men are very negligent of this duty, how wife is it to remind them of it, and induce them to perform it by a fort of delufion, which prefents one object to them, while, in fact, they are executing another! This is what I term the double purpose of taxation, and it may be exemplified in a thoufand inftances. A man may think, for example, he is treating his friend, or gratifying his tafte, when he pufhes about the bottle, without confidering that he is contributing, at that moment, to raise a regiment, or launch a fhip. This remark may, indeed, hold juft as to all objects of taxation for the last century; but it must be allowed, the principle is very much extended indeed, when it is extended to the fick-bed and the nurfing-chair. This I really think an improvement, becaufe on fuch occafions, from the interruption given to a man's habits of living, there would alfo be an interruption to his patriotic contributions, if it were not contrived now that a fever should be of fome use in giving reft to the nation, and an ague ferve to reward the courage of our defenders. To a benevolent mind, this furely muft afford many pleafing reflections, and may raise a fmile in the moft ficklied countenance. Methinks our divine Shakspeare had a prophetic eye to this politico-phyfical fyftem, when he afks his doctor if he had any rhubarb, fenna," or other, " purgative drug" to "fcour his enemies" away, who were then invading him. Well, Mr. Editor, let us be thankful, the time is come, and the enemy threatens our shores: let us, while we artfully feem to turn tail, discharge those ftamped vials of wrath upon them, and teach them that we have one bumbardment yet left, which they cannot refift. ; I hope now, Mr. Editor, that I have advanced enough to throw a more favourable light, not only on our general taxation, but on the new ftamp duties, than that in which they have hitherto been viewed. I have only one more remark to make, because it may obviate an objection. It is commonly thought that the faculty may, perhaps, be more tender in their prefcriptions; but this, I think, is extremely improbable. In the first place, they will receive their fees juft as before and fecondly, it is very natural to fuppofe that they will increafe, rather than abridge their prefcriptions; because they will have an opportunity of difplaying their patriotifm on a very large fcale, without the fmallest perfonal rifk. I have not made the calculation, but I should fuppofe that if our phyficians do their duty (and they have never been found deficient or disloyal), the article of nervous difeafes alone may not be ashamed to appear in the fame estimate with the Land and Malt Tax; and I have no doubt, that the amount of foreign and home-made fpirits will not greatly exceed the net produce of our flomach complaints. Indeed, by a judicious phyfician who ftudies politics at Batfon's, or elsewhere, there may always be be a certain proportion kept up between receipt and expenditure; and, when they difcover fome fecret plan, or vast expedition, they may prefcribe in fuch a manner as to prevent the expenfe from falling fo heavily on the active and laborious part of the community, by diftributing it among those who plead indifpofition, and whofe indifpofition may therefore be a public benefit. There can hardly, I think, be any reafon to expect unfair dealing, or that any phyfician would be fo jacobinical as not to render" a charming flow fever,' or a "delicate dejection of fpirits," beneficial to the revenue; but if there were, the fraud might at any time be detected by a careful inspection of the bills of mortality, which must now, of courfe, form one of thofe valuable documents which lie on the table for the illuftration of Budgets. As to other modes of evading these taxes, I have not paid much attention to them, because my primary object was to exhibit the happy union of morality, patriotifm, and taxation, which our Minifter has contrived, and for which he merits great praife. It is certain no taxes can be invented which fome perfons will not find means to evade; but this, I may venture to fay, will not be very practicable, nor often attempted. A man in a raging fit of the gout or colic has no thoughts to beftow on the ftate of Europe; difeafe is of no party; and ftubborn must that politician be, who, in the paroxyfm of an afthma, would care a fig for Pitt or Bonaparté. I am, Sir, Your humble Servant, Aug. 18. A PITTITE. THEATRICALS. THEATRICALS. [From the Morning Chronicle.] "Totus mundus agit hiftrionem." MR. EDITOR, I HOPE you do not confider it out of the province of a newspaper to communicate theatrical intelligence, except from Drury Lane, Covent Garden, and the Haymarket. The country stage, miferable as, are. the scenes it fometimes exhibits, well deferves a portion of the public attention. If impartial criticism were to expofe and to condemn whatever appears here that is objectionable, the actors might become lefs profligate, and the performances more praifeworthy. A I beg leave, Sir, to fend you a fhort account of an extraordinary production that has lately been. brought out, under the title of The New Cabinet; or,, the Triumph of Treachery. Confiderable expectations were excited when a change of entertainments was announced; as we had been bored for three years. with the Mock Doctor and the March to Paris. ftory had likewife been given out, that they were to be fucceeded by a piece called The Union, fuperior in wit. and energy to every thing before feen in England, and calculated to command the admiration and fupport of all ranks, profeffions, and parties in the community. Never was there fo much difappointment and difcontent as when the promifed novelty was at laft produced. Sometimes an audience is diffatisfied with *An eminent cabinet-maker lately undertook to furnish a 100m with a dozen of handsome new chairs. Confiderable furprife was excited when he fent home fix of the muft crazy of the old ones; together with fome, worm-eaten and full of bugs, that he had picked up among the brokers in Moorfields. Upon being charged with a breach of faith, he maintained, that, as the arm-chair was new, the whole fet was to be confidered as fuch; and, after many proteftations of his honefty, of fered to refer the matter to the first man in the trade. what what is really excellent; but, in the prefent inftance, the popular feeling is fully fanctioned by cool inveftiga tion and fober reflection. The New Cabinet is the moft wretched, vamped-up compofition that was ever impofed upon the public. It is faid to be copied pretty exactly from fomething that appeared in the time of Richard II. or Henry VI.; but, in my opinion, it has nothing English in it. It is rather framed upon the German model, which has unfortunately become much too prevalent in this country. The authors who imbibe this tafte, I need not tell you, are extremely arbitrary, defpifing established opinions, and obeying no rule but their own caprice. Cumberland's dramas have been cenfured, becaufe the characters were all virtuous and all amiable. Such a ftigma by no means attaches to The New Cabinet. Indeed, an honeft man is fcarcely to be found in it; and the most wonderful felicity is difcovered in affembling fuch a venal, felfish, odious crew-all different from each other, and yet all bearing a resemblance. A confiderable number of them are fo trifling and infignificant, that, though they have lofty titles, they feem introduced merely to fwell out the lift of the dram. perf. to the ufual length. The Horatian maxim has been adhered to -nec quarta loqui perfona laboret for not more than two or three ever attempt to speak. The hero is a very ftriking reprefentation of a man. under the influence of wild ambition. He has fplendid talents, with which he might be ufeful to his country, but he facrifices every thing to his love of power. Endowed with fome fenfe of honour, and fome regard for fame, his ruling frenzy goads him on to actions that are perfidious and difgraceful. His example ought to be an awful warning to the young and afpir |