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336 veyance by Water, through the moft mountainous Countries, independent of Locks and Aqueducts: including Obfervations on the great Importance of Water Communications; with Thoughts on, and Defigns for, Aqueducts and Bridges of Iron and Wood. Illuftrated with feventeen Plates. By R. Fulton, Civil Engineer. 4to. 18s. Boards. Taylor. Journal of an Excurfion to the United States of North America, in the Summer of 1794. Embellished with a Profile of General Wafhington, and a View of the State-Houfe at Philadelphia. By Henry Wanfey, F. A. S. a Wiltshire Clothier. 8vo. 6s. Boards. Wil

kie.

III.

Poems by William Mafon, M. A. Vol. Now firft published. Svo. 6s. Boards. Printed at York; fold by Robfon, Cadell jun. and Davies, c.

The Principles of Algebra. By William Frend. 8vo. 4s. Boards. Robinfons.

The Attic Nights of Aulus Gellius. Tranflated into English by the Rev. William Beloe, F. S. A. Tranflator of Herodotus. 8vo. 3 Vols. 1. Is. Boards. Johnson.

Obfervations upon the important Obje& of preferving Wheat and other Grain from Vermin; with a fafe and efficacious method to prevent the great depredations that are made on thofe valuable articles. By Sir James Wright, Bart. 4to. 4s. Sold by Richmond. An Efay Invafions and Defence of the Coafts, with fhort Tracts on various temporary fubjects, &c. By Jofeph Williams, Efq;

8vo.

on

1s. 6d. Owen.

The Seaman's Guide; fhewing how to live comfortably at Sea, &c. &c. By the Hon. John Cochrane. 8vo. Is. 6d. Murray and Highley.

The Repertory of Arts and Manufa&ures; confifting of Original Communications, Specifications of Patent Inventions. Selections of ufeful Practical Papers from the Tranfactions of the Philofophical Tranfactions of all 8vo. Vols. IV. and V.

nations, &c. &c.

9s. 6d. each. Boards. Robinfuns.

A complete Dictionary of Farriery and Horfe manfeip. The whole compiled from the beft authors, by J. Hunter, Veterinarian. Svo. 51. Boards. Printed at Birmingham; fold by Baldwin, &c. London,

Scarcity of Specie no ground of Alarm, or British Opulence unimpaired. By Simeon Pope, Author of a letter to the Lord Mayor, 25. Richardfon.

&c.

4to.

The Diftilleries confidered, in their Connection with the Agriculture, Commerce, and Revenue of Britain; alfo their effects upon the Health, Tranquillity, and Morals of the People. 8vo. 15. Murray & Cɔ.

The Commentaries of Sir William Blackstone, Kut, on the Laws and Conftitution of Eng

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A Compendious Dictionary of the Holy Bible; containing a Biographical Hiftory of the Perfons; a Geographico-History Account of the Places; a Literal, Critical, and Syftematic Defcription of other Objects, whether Natural, Artificial, Civil, Religious or Military; and an Explication of the Appellative terms mentioned in the Writings of the Old and New Teftaments, and the Apocrypha, &c. 12mo. 6s. Boards. Button. &c.

EDINBURGH.

A Treatise on the Management of Female Com plaints, and of Children in Early Infancy. By Alexander Hamilton, M. D. Profeffor of Midwifery in the University of Edinburgh, A new Edition. Hill. &c. 6s. Boards.

A Guide from Glasgow to fome of the most Remarkable Scenes in the Highlands of Scotland, and to the Falls of the Clyde; by James M'Nayr. 8vo. 5s. 6d. Boards, Dunlop.

This Work is intended to direct the attention of the Tourist to the most remarkable Scenes on the roads between Glasgow and Stirling by Cumbernauld; Stirling and Trofhach's by Callander of Monteath; between Stirling and Glasgow by Kinross, Perth, Dunkeld, Blair of Athol, Taymouth, Killin, Tyndrum, Inverary, Lochlomond, and Dunbarton; greater part of which Mr Pennant defcribes as unparallelled for the variety and frequency of fine and magnificent Scenery; and between Glafgow and the Falls of the Clyde, by Hamilton; a road, the beauties of which have but lately been opened to the contemplation of the traveller.

A Differtation en Miracles, containing an Examination of the Principles advanced by David Hume, Efq; in an Effay on Miracles: With a Correfpondence on the Subject, by Mr Hume, Dr Campbell, and Dr Blair, now first published. To which are added, Sermons and Tracts, hy George Campbell, D. D. late Principal of the Marifchal College, and one of the Minifters of Aberdeen. Vols. 8vo. ICs. Boards. Bell Bradfute, and William Greech.

Two

Commentaries on the Law of Scotland, refpecting the Defcription and Punithment of Crimes. By David Hume, Efq; Advocate, Profeffor of the Law of Scotland in the University of 21. 25. Boards. Edinburgh. 2 Vols. 4to. Bill Bradfute, and E. Balfour.

POETRY.

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POETRY.

AVON'S STREAM;

A DIRGE.

By ROBERT BURNS, a Weaver at Hamilton.
OH, Avon! round thy rocky stream
With many a weary step I ftray;
Nor chear'd by Phœbus' vernal beam,
Grief pines my gloomy foul away.
Thy lofty fwelling banks I view,
Adorn'd with green trees bloffom'd white;
Thy birks all bath'd in morning dew,
Alas! they yield me no delight.
Thy winding walks, the happy scenes
Of my exulting raptur'd youth;
Ere while I knew woe's fharpeft pains,
Ere while I doubted Peggy's truth.
Twas then my every thought was love,
Fame's airy trump I valued not;
Twas then no wealth my foul could move,
Nor envy four my peaceful cot.
But, ah! how rueful now the change!
How folemn fad beneath these boughs!
Where happy, happy we did range,

And mutual breath'd fincerest vows.
Thou ruin'd caftle*, ivy bound,

Where ftorried ghosts terrific cry,
Thy shapeless form, their dreary found,
Accord with wretches fuch as I.
The tumbling torrent's boiling roar,
The winter-fhrouded lifelefs trees,
The nipping froft's mildewing hoar,
My fad defponding fancy please.
Joy's mortal bane, falfe womankind!
For you on Avon's banks I'll mourn;
Nor foothing folace hope to find,
But in the filent peaceful urn.

• Cadzow, near Hamilton.
ON SPRING.

AWAKE my lyre! returning fpring,
With smiles, from thine accustom'd string,
Invokes the votive lay.

The tempest flies: Where Fortha flows
Meandring, fee the budding rofe!

See hills and valleys gay.
Remote amid the deep'ning grove
The conflant turtle woos his love;

And lively linnets fing:
While fportive lambs along the lawn,
With evening, or with early dawn,
Blefs the reviving spring.
Down thro' the flow'ry winding dale,
With warbles wild, the balmy gale.

Conveys the numerous strains :
While rural maids and fwains advance,
Aud mingling in the meafur'd dance,
Beat the refounding plain.

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Let poor dull rhymers rack their brains,
His native wild enchanting ftrains
Shall charm a' Caledonia's fwains,

Baith young and aul',

While mountain daifies deck our plains
They'll touch the faul

His death wi' far mair grief we learn,
That on refle&ion we difcern,
Long might wẹ had our fav'rit bairn,
In health fu' ficker:

O curfe the fallows did him learn
To toom the bicker.

But let us not, as chatt'riug fools,
Proclaim his faults, like envy's tools,
Wha feck out darknefs juft like owls,
Dark, dark indeed,
But a' his failings co'er wi' the mools,
Now fince he's dead.

As bright a genius death has torn
As thee fam'd Scotia did adorn;
Like Phoebus when he fprings at morn,
Clear was his head;

What news could mak' us mair forlorn,

Than" Robin's dead?"

The

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It fparkles o'er the fhallows, and behold Where o'er its furface wheels with reflefs fpeed

Yon gloffy infeat, on the fand below

THE WATER-CRESS GIRL.
SOON as the fable veil is drawn,
And faintly peeps the grey-ey'd morn,
Ere yet breaks forth the cheering ray,
To gild the lawn, and crown the day,
While many a maid her pillow preffes,
I rife to cull young water creffes.
The balmy fweets of flumber fled,
I willing quit my frawy bed.
In yellow hat and ruffet clad,
Though poor my lot, my heart is glad;
No anxious hand my mind diftreffes,
But biithe I cry young water-creffes.
Though ne'er I prov'd the charms of wealth,
Content is mine and blooming health;
The chalte delights which these beflow,
From pomp and riches cannot flow;
Since ftore of wealth content fuppreffes,
I'll willing cry young water-creffes.
When genial rays fucceed the dawn,
Or hoary winter chills the morn,
Or when the fcafons milder prove,
To paint the lawn, or leafy grove,
No change of year my mind diftreffes;
I ftill may cull young water-creffes.
When cow flips', violets' blooms decay,
And meads and lawns no charms difplay;
When orphan Kate' fhall cease to cry,
The primrofe pale who'll buy-rube'll buy?
Still bounteous nature Nelly bleffes,
And ftill beftows young water-creffes.
Though bare my feet, I headless tread
The ftonny path, the wat'ry mead,
Where winding ftreams 'midft verdure glide,
Or by the grav'ly brook's green fide,
With bending back, and flowing treffes,
I daily cull young water-creffes.

I ne'er my ftore to market bring
Ere wafh'd in pureft chryftal fpring;
In honeft bunches careful tie,
Then to the neighb'ring village hie:
I plead no cares, no fad diftreffes,

How the swift fhadow flies. The ftream is But blithely cry young water-creffes.

pure,

In folitude, and many a healthful herb
Bends o'er its courfe and drinks the vital

wave:

But paffing on amid the haunts of man,
It finds pollution there, and rolls from thence
A tainted tide. Seek't thou for Happiness?
Go Stranger, fojourn in the woodland cot
Of Innocence, and thou fhalt find her there.

"Till finks the fun beneath the sky,
The hamlet hears my well-known cry,
And gladly then I homeward hafle,
The fweets of honeft toil to taste;

There's none more bleft,-knows lefs diftreffes,

Than Neil, who cries young water-creffes.

SUBSTANCE of the REPORT of the SELECT COMMITTEE of the HOUSE

of COMMONS on the Finances.

I.-The Public Funded Debt.

The total amount of the Public Debts, as they ftood upon the 5th of January 1793, appears to have be.n in Funded Capital

£235,231,249 $ 24

And

£.9,325,866 4 3

And the total of the Annual Interest and Charge of the Public
Funded Debt at that period amounted to
The Public Debts which arofe between the 5th of January 1793,
and the 5th of January 1797, appears to have been created by
the railing of 59,000,000l. fterling, upon loans, and by the fund-
ing of Navy, Victualling, and Transport Bills, to the amount of
7,624,8961. 6s. 1d. fterling; amounting in the whole to the fum of 66,624,996 6
And it appears that, in confequence thereof, the total amount of
the Public Debts, created between the 5th of January 1793 and
the 5th of January 1797, was in Funded Capital

And the total of the Annual Intereft and Charges upon the above
increase of Debt was

The total Funded Capital of the Public Debt was therefore, upon
the sth of January 1797

And the total Annual intereft and Charge of the Public Funded
Debt was

88,840,122 14

3,181,623 15 8

327,071,370 19 2

12,507,489 17 114

Your Committee think it neceffary further to state, that, in order to fhew correctly the complete Amount of the Annual Charge, the fum of 1,000,000l. iffued to the Commiffioners for reducing the National Debt, fhould be added to the interefts and Charges of the Debt exifting on the 5th of January 1793 : And that a further annual fum, in refpect to the 11. per cent. per ann. on Capital, funded fince the 5th of January 1793, payable to the faid Commiffioners, amounting to 923,1541. 195. 4d. should be added alfo to the intereft and Charges of the debt created fince that period.

Thefe being taken together, viz.

and added to the former fum, viz.

the total Annual Charge of the Public Funded Debt, including the Sums applicable to the Reduction thereof, as it flood upon the 5th of January 1797, was

£1,923,154 19 4

12,507,439 17 11

14,430,644 17 3

Your Committee also beg leave to obferve, that neither the amount of the stock created by funding certain Navy, Victualling, Tranfport, and Exchequer Bills, in the course of the prefent Seffion, nor by the Loan of Eighteen Millions for the fervice of the year 1797, are noticed in this statement; as they neither are, nor by the Course of the Ea hequer could be, included in the Account made up to the period marked out by the inftructions to your Committee.

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It appears, however, that the Capital Steck, created by funding the
Bills, amounting to 13,029,3991, Ss, was

The Loan

£. 21,575,774
20,250,000

Total

The total of the Annual Intereft and Charges, and 11. per cent. upon the above additional debt, amounts to

£. 41,825,774 0

£. 2,151,250 I

Your Committee, in concluding this part of their inquiries, think it right to obferre upon the total of the capital Stock fo created, and fo conftituting the public Funded Debt; First, That its amount is not to be confidered as if it could only be extinguished by a redemption at par; inafmuch as the progreffive reduction of the National Debt, by the prefat Sinking Fund, conftantly operates, by buying up the debt according to the current price of Stocks; the effect of which they have entered into more fully in a fubfequent part of this Report.

adly, That the Funded Capital of the Public Debt includes in it the the amount of the capital purchased by the Commiffioners for reducing the National Debt.

And, 3dly, That the annual charge upon the Public, by way of intereft, and annuities for terms, includes in it the interest of the Stock purchased by the Commiffioners, and alfɔ of the annuities which have expired.

Your Committee think it also proper to ftate here, that by Stat. 35 G. III. c. 93. provifion was made for guaranteeing the payment of the dividends on a loan of 4,600,000l. on account of the Emperor; under the authority of which Statute there has been created In Capital Stock, 3. per cents.

And in Annuities for 25 years, from the 1st of May 1794

Taxes.

£3,833,333 68 230,000

O

The Committee proceed first to ftate the produce of each of the four years, preceding the 5th of January 1797, or the permanent takes, which exifted previous to the 5th of January 1793.

Upon

340

Upon the result of their examination, the Committee find the actual average produce of the permanent taxes for thefe four years, to be about

without adding the deficiency occafioned by the ftoppage of dif tilleries..

The Select Committee of 1791, eftimated the probable produce of

the permanent taxes to be

From this fum must be deducted the average produce of the taxes
repealed in 1792, amounting, as appears by papers laid before the
Houfe of Commons on the roth and 15th of February 1792, to
be about 223,000l. leaving a fum of
Your Committee have alfo thought it proper to afcertain the ave-
rage produce of the permanent taxes during the four years which
immediately preceded the prefent war; and they find the fame to
have been, after allowing for the deduction of the Shop Tax, and
the duties repealed in 1792, about

Your Committee have the fatisfaction of obferving, that the actual produce of the fame taxes, on the average of the four years of war, (without making any allowance for the ftoppage of the distilleries) exceeds the estimate formed in 1791, by above

and is below their average produce in the four preceding years of peace only by

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50,000

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Your Committee have next proceeded to examine the produce of the feveral taxes provided for defraying the encreafed charges of the Public Debt, from the 6th of January 1793a to the 8th of January 1797; diftinguishing the produce of each year. Upon this examination they find, that the Duties continued in 1793 produced,

In 1793
1794

3795
1796

£247,638
248,858 10
202,385
966,823 0

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That the Duties continued and impofed in 1794 produced,

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In 1795
1796

£. 618,040 13 4
S21,122 9 O
818,868 4 74

1,373,000 9 7
1,332,794 19 41

£. 694,644 9

And they find that the Duties impofed in 1796, had produced on the 5th of January 24 1797, In flating the produce of these feveral Taxes, your Committee think it neceffary to obferve, that the produce of new duties within the first year of their being impofed, can feldom afford correct means of eftimating their real productiveness. In fome inftances, the first year has been more productive than fubfequent years; bat, in general the first year has been lefs productive; the collection of moit dutics not taking place before a confiderable part of the current year had elapfed, and a confiderable part of the produce of the fraction of the current year not being paid into the Exchequer till after the termination of that year, and the modes of collection not being brought at their beginning to their greatest degree of efficacy, an accurate estimate of it cannot be made from the amount of its produce which appears upon the Exchequer Account.

Your Committee were, however, defirous of examining how far the produce of the Taxes impofed in the first years of the war, of which alone, at prefent, your Committee have been enabled to form any adequate judgment, appears fufficient to defray the charges of fuch part of the public debt as has been funded during the fame period. For this purpose they have locked to the year most diftant from their commencement, as affording, for the reasons above given, the beft means to judge of their productiveness.

In 1793, they find that the annual charge upon the Public on accoant of the intereft, management, and 11. per cent. upon the debt funded in 1793, was

The produce of the duties anfwerable for this charge was, in the year 1796, only

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But your Committee think it their duty to obferve, that this produce must have been materially affected by the floppage of the diftilleries, which prevailed from June 1795, to November 1796.

In

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