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Difcourfes on feveral important Subjects of Chriftianity in most of which the Form of an Oration is attempted, by a Concealment of the Method. By the Rev. Daniel Turner, A. M. 8vo. 65. in Boards. Robinfon.

TH

'HE title-page of this collection of Difcourfes is undoubtedly intended to give us expectations of fomething new in form at least, if not in fpirit. We cannot allow, however, that a mere Concealment of Method conftitutes the Form of an Oration. But, were we inclined to allow fuch a position, we must obferve, that the method of thefe Difcourfes is not at all more concealed than that of modern Discourses in general, delivered from the pulpit. The multiplied divifions, and particularly fubdivifions of our forefathers, have for many years been out of u; but method is, and must be ftill retained by all who understand compofition; and an attentive hearer or reader will be difappointed, if not able to difcern it without unufual application. It is the best preservative against false or defultory reafoning in the compofer, and the fureft auxiliary to remembrance in thofe who are addreffed. gance of compofition requires that the joinings of the piece. fhould not be too numerous, clumfy, or obtrusive to fight; but by no means that they fhould be abfolutely concealed. The author of thefe Difcourfes has, therefore, in our judg ment, fet out on a wrong principle; but it is nearly the best thing we have to concede in favour of the compofition of the first half of this volume, that we can accufe him of no particular adherence to it.

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Though he incurs little blame on this point, inftances of loofe, or of falfe reafoning too frequently occur; and fometimes little violations of grammar: aukward, obscure, and affected phrases, too often deform the ftyle; and we particularly ftruck with the wild profufion, or rather confufion of mixed and difcordant metaphors. We are prepared to produce examples, more than fufficient, of all the imperfections we have mentioned; but as the author, in the latter Difcourfes, has been confiderably more correct, and may be induced, by the intimations we have given, to beftow a careful revifion on his fecond volume, which we hope may not yet be printed, we fhall content ourselves with exhibiting a fpecimen of a certain naufeous and canting ftyle, to which we have the utmost averfion. Notes of mellifluous gratitudePall, prefent, and future, fweetly linked together-How precicus is our Jefus !-Love-exalting page, &c.'

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The volume before us contains feventeen fermons, the fubjects of which are as follow.-1. On Contentment. II. The

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Chriftian contrafted with the Mofaic Difpenfation. III. The Danger of halting between two Opinions. IV. The Cha racter of Chrift's Friends, ftated and examined. V. Marks, whereby we may know if that Character be our's. VI. Chrif tian Fortitude. VII. An Enquiry into the Nature of religious Meditation. VIII. The Objects of religious Meditation. IX. The Divine Exemplar. X. On the First Commandment. XI. On the Second Commandment. XII. On the Third Commandment. XIII. On Vows. XIV. A Delineation of the vir tuous Character. XV. The Rewards of Virtue at Death. XVI. The Rewards of Virtue in a future State. XVII. The Nature and Confequence of impious Principles.

In the thirteenth Sermon, on Vows, Mr. Turner has critically examined the nature of Jephtha's vow; and has, we think, established his own notion of it, against the common opinion of commentators, on folid grounds. A fhort extract will give our readers fome idea of the preacher's particular fentiment.

• What had mifled them (the commentators) is, that the Septuagint and Vulgate, render the words of Jephtha, "Whatsoever cometh forth to meet me," in the mafculine, as if he had faid-whofoever, or what perfon foever cometh forth, whereas the original is really indeterminate. Again, they did not attend to the particle used, which fhould be taken in the disjunctive fenfe, or, inftead of the conjunctive and. This is what fome judicious critics have fince clearly shewn to be the right fignification both here and elsewhere: so that Jephtha's words fhould be rendered" fhall furely be the Lord's, or I will offer it for a burnt offering." That is, if it be a human creature, he or fhe fhall be confecrated to the fervice of God, as fome fort of Nazarites were; or if a beaft, it shall be offered up for a burnt-offering if it be fit for it; if not, it shall be exchanged, at the pleasure of the priest, for another that is fo.'

This Sermon, and those which fucceed it are, upon the whole, better written than thofe preceding. Though we fhould not recommend any of them as models of fine writing, or even of eloquence, to which, from the title, they ought to have fome claim, it would be unjust to deny, that many of. them contain a great deal of good matter, and that all are written with a pious earneftnefs, which may render them conduciye to Chriftian edification. For which reafon, as well as because the author has published them partly with a view to acquine fome aid toward the education of a numerous young family, we heartily wish them many readers.

A Treatise on the Administration of the Finances of France. By Mr. Necker. Tranflated from the genuine French Edition, 1784, by Thomas Mortimer, Efq. Three Volumes. 8vo. 11. 1. in Boards. Johnson.

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T was a fubject of admiration in Europe, to fee an obfcure man, without pretenfions, titles, or connection, at the head of the administration of the finances, in a kingdom whofe nobles are eager for employment in the fervice of the fovereign. Yet monf. Necker maintained his ftation, if not with dignity, at leaft with the credit of profound attention, and inflexible integrity; and France owes to thefe qualities, and to the humane attentions of madame Necker, fome very falutary regulations. If we look more nearly into the fubject, we suspect it will appear, that our author was more diftinguishable as a financier than a statesman; he was an exact accountant rather than a great minifter, as he has been oftentatiously called. While confined to his office, he excited no jealoufy; when he aimed at a feat in the council of ftate, he foon fell. His fall, howeger, feems to be marked with none of the characteristics of a great mind. In his introduction, he complains of it, and complains with a feminine weakness: his tears are faid to have been drawn for the lofs which the ftate has fuftained; but the mind which feels its own dignity will permit no confideration to detract from it. He may regret his fall, and the misfortunes of his country; but he will be still himfelf, unruffled and unmoved.

As a financier, monf. Necker acquired much credit. He provided resources for the first years of an expenfive war, without additional taxes, and left more ample fupplies in the trea fury than he found in it. It has been indeed fuggefted, that, by thefe exertions, the ftrength of the flate was fo much weak ened as to require fupplies more than equivalent in the fub fequent period; but there is much reafon to think, that thofe fuggeftions are rather the fhafts of calumny, aimed at the only part where a wound could, without danger of detection, be inflicted. We know the wonderful effects of order and regularity in every department of this kind; and we fee nothing in his actions which may not be accounted for by thefe, joined with the details which we meet with in the volumes before us. They are indeed rich in the treafures of political arithmetic : the facts are valuable, becaufe they are probably very near the truth; but it is for facts only that we efteem them. The re Alections are often trifling and jejune; fometimes erroneous. We have many works on political arithmetic in our own lan Vol. LXI. Feb. 1786. guage,

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guage, of a much higher value with respect to their reafoning.

In the introduction, filled with much egotifm, and fome very trifling fubjects, our author difplays what a minister of finance ought to be; and what he was. A man of real dignity does not speak of himself; but we fhall not dwell on it; for we own that it has diminished our refpect for monf. Necker, He then proceeds to an account of all the taxes in France. The particulars are not eafily understood by an English reader; fo that we may obferve that they exceed five hundred and eighty-five millions of livres *. These are followed by general reflections on the extent of the taxes; and this chapter is diftinguished by candour and humanity. Our author does not feem to be well informed on the fubject of the British taxes, their comparative burthen on the poor, or the quantity of circulating fpecie. We think that he is mistaken on all thefe fubjects; but they are of little confequence to his general argument. The expences in collecting the taxes is then examined, and found to be about 10 per cent: we fufpect that, confidering every circumftance, England is not fo cheaply ferved. The two next chapters are on the favings which might be ftill made in the collection; but these regulations are local, and would not be easily understood: our author's plans, perhaps by the fuperior weight of influence, were only partially tried, and, after trial, were rejected. The two following chapters are on the convertion of all the taxes into a land or a poll-tax. The former of thefe contains fome very judicious reflections; but we have seen them already in various fhapes: the next chapter is on the number of revenue officers. Monf. Necker then proceeds to the population of the kingdom, which he thinks amounts to twenty-five, or nearly twenty-fix millions of inhabitants. But we much fufpect his data; for the ftrange difproportion of births in the years 1773 and 1774, which, in the latter year exceeded the former by 39,170, an excess not progreffional, or in any way accounted for, leads us to doubt greatly of the accuracy with which the lifts are kept. In the year 1777, the births exceed thofe of the preceding and fucceeding years, by above fifty thoufand. The caufes of the variation of population, which monf. Necker mentions, will

* Inftead of actually reducing the feveral fums, we fhall add an eafy rule for this purpose. Strike off from the number of livres the two figures on the right hand, multiply the reft by 4, increase the product by one-tenth of itfelf, and the fum is the answer required. Thus 100,000 livres is equal to £. 4400; for 100,oloc X 4 = 4000, and 4000 + or 4000 + 400 = 4400.

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not account for thefe great difproportions, nor these sudden changes. We shall extract the following chapter entire, as it recapitulates the whole.

The whole extent of the kingdom, exclufive of Corfica, confifts of twenty-fix thousand nine hundred and fifty-one square leagues, twenty-five to a degree; confequently, of two thoufand two hundred and eighty-two, two-fifths toiles, (French fathoms) per league.

Its population confifts of twenty-four millions fix hundred feventy-fix thousand inhabitants *.

This allows nine hundred and fixteen individuals, for every fquare league.

Its taxes amount to five hundred and eighty-four millions, four hundred thousand livres †, which is twenty-one thoufand fix hundred and eighty four livres per fquare league.

And twenty-three livres, thirteen fous, eight deniers per head, for perfons of all ages, and of both fexes.'

Monf. Necker then enumerates the taxes, immunities, population, extent, and principal refources of each generality, into which the kingdom is divided. The facts in this chapter are numerous and valuable; and the exactnefs of the returns in general cannot be fufpected. But there is much reafon to think that the population is exaggerated; that of the city of Paris, in particular, eftimated at about fix hundred and fifty thousand, should certainly be much reduced, if we would come near the truth. Next follows an account of the extent, taxes, and population of Corfica, and the colonies. Corfica, we find, does not produce a fufficient income to defray the expences of its civil establishment. The first volume concludes with general obfervations on the reform of the taxes, which we cannot abridge: indeed they are chiefly local, and not diftinguished by their depth; nor are they of that general comprehenfive nature, as to be easily applied to other countries.

In the fecond volume, the firft object is a propofal to equalize the taxes on falt. This fubftance forms a very confiderable fource of the French revenue; though, as ufual, when taxes are carried fo high, the means of raifing a fupply is often deftructive to it. The contraband trade in falt exceeds the greatest expectations; and the brigades, to prevent this trade in general, we find amount to twenty-three thousand men. The whole of the fubject is well and clearly explained. The tobacco tax is next explained, which, like all the other French

Twenty-four millions eight hundred thousand inhabitants, including Corfica, whofe population consists of one hundred and twenty-four thousand fouls.'

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Five hundred and eighty-five millions, including the taxes paid by Corfica, which amount to fix hundred thousand livres.”`