fuch vaft and gigantic efforts-efforts, too, in which the country is not only deeply interested at this present moment, but is likely to be fo to the lateft pofterity; for we may not always have wars, but I truft we fhall always have attornies. This happy union of morality and taxation cannot, I really think, be too much aduired; and although I have long perceived that it had a firm root in the mind of our great financier, I have regretted that the public was not fenfible of it, and that its clamours were therefore always directed to the prevention of a little evil, without confidering the obftruction thereby given to a much greater good. Of this we have another inftance in the Bill in queftion, I mean that which lays ftamp duties on medicines. As I have not feen the fchedule, I know not to what amount these are; but as the Minifier's ufual practice is to lay rather much than little on a favourite article, I dare fay that I may proceed in my train of reafoning, taking it for granted that our juleps and drops are duly confidered in this new Bill. I aver, then, that by a parity of reafoning this may tend to render apothecaries more refpectable; or if that be denied, becaufe the onus of prescription lies between, the Doctor and the Apothecary, I aver that the advantage will be greatly in favour of the laft confumer, I mean the patient. I fpeak it on the authority of fome of our first practitioners, that patients in general despise medicines that are cheap; and merely because they are cheap, they think they can have no efficacy. I may challenge the whole College to deny that this is a very prevailing popular opinion. But it is now about to be removed; and is not this an object of great import ance ? Some may fay, indeed, that if there are perfons who refufe medicines because they are cheap, there are others who will refuse them when they are dear. And pray, Mr. Editor, to what does this fine argument amount, if not 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 most ably enforced by our wine taxes; and our carriage and horfe duties, not to speak of the Volunteer fystem, 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 blindness of those 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 presents 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 pushes 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 laft 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 most ficklied countenance. Methinks our divine Shakspeare had a prophetic eye to this politico-phyfical fyftem, when he asks his doctor if he had any rhubarb, feuna," 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 fhores: 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 preferiptions; but this, I think, is extremely improbable. In the firft 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 preferiptions; because they will have an opportunity of difplaying their patriotifm on a very large fcale, without the fmalleit perfonal rifk. I have not made the calculation, but I fhould fuppofe that if our physicians do their duty (and they have never been found deficient or difloyal), the article of nervous difeafes alone may not be afhamed to appear in the fame eftimate 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 stomach complants. Indeed, by a judicious phyfician who ftudies politics at Batfon's, or elsewhere, there may always be mander be a certain proportion kept up between reent and expenditure; and, when they difcover fonie & au plan, or vaft expedition, they may preferibe in fact as to prevent the expense from falling fo heat on the active and laborious part of the community, by diftributing it among thofe who plead indifposition, and whofe indifpofition may therefore be a public benefit. There can hardly, I think, be any reafon to expect unfair dealing, or that any phvacian 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 muft now, of courfe, form oue 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, becaufe my primary object was to exhibit the happy union of morality, patriotism, 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 ofteu at- . tempted. A man in a raging fit of the gout or colic. has no thoughts to beftow on the ftate of Europe; disease is of no party; aud ftubborn muft that politician be, who, in the paroxyfm of an asthma, would care a fig for Pitt or Bonaparté. I am, Sir, Your humble Servant, Aug. 18. A PITTITE. THEATRICALS. I THEATRICALS. [From the Morning Chronicle.] "Totus mundus agit hiftrionem." MR. EDITOR, HOPE you do not confider it out of the province of a newfpaper to communicate theatrical intelligence, except from Drury Lane, Covent Garden, and the Haymarket. The country ftage, miferable as are the fcenes it fometimes exhibits, well deferves a portion of the public attention. If impartial criticifm were to expofe and to condemn whatever appears here that is objectionable, the actors might become less profligate, and the performances more praifeworthy. 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. A 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 dissatisfied 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 moft 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 set was to be confidered as fuch; and, after many proteftations of his honefty, offered to refer the inatter to the first man in the trade. what |