eighty-five thousand, including marines, and thirty-five thoufand British troops, including invalids. No more than a million and half of the navy-debt was discharged, although

MISCELLANEOUS SERVICES.

To William Smith, M. D. for nearly four years attendance upon fick and diseased prifoners, and furnishing medicines

To the Levant company

1,200

10,000

Roads and bridges in the Highlands of Scotland

6,997

To the Trustees of the British Museum

3,500

Sums

that pernicious ufe of credit had caused a vaft fum to be engaged for; the extraordinary expences of the army amounted to 2,418,8051. The new taxes which had been levied the two preceding years, to pay the intereft upon the money borrowed, were found to have produced in a very inadequate degree, to the payment of the fums for which they were appropriated; recourfe was therefore had to that collateral fecurity, the finking fund, to make good this failure. Indeed, new taxes constantly prove deficient the first year, even if they are found to be as productive as the minifter had eftimated them to be, because the loan bears intereft from the beginning of January, and the taxes do not commence till midsummer.

The vote of credit, Exchequer bills, and prizes in Lottery of last year discharged

DEFICIENCIE S.

4,890,000

To provide for thefe expences, befides the ufual refources of land and malt, Exchequer-bills were renewed to the fame amount as the former year, the finking fund was to provide two millions and a half; twelve millions were borrowed upon annuities, and 480,000l. raised by a Lottery. The annuity to bear four per cent. intereft, and a farther annuity of 11. 16s. 3d. for every 100l. for the term of eight years; the fubfcribers to be entitled to four Lottery tickets for every 1000l: fubfcribed, on payment of rol. for each ticket. The whole produce of the Lottery was to be diftributed into prizes. The annual intereft upon the loan amounted to 696,150l. which was provided for by additional duties of fix-pence per bufhel upon malt; one penny per gallon on low wines; three-pence upon spirits; one shilling upon brandy and rum; four pounds per ton upon Portugal wines; and eight pounds per ton upon French wines, A duty of four fhillings was laid upon coals exported per Newcastle chaldron. An additional duty upon falt of one fhilling and ten-pence per bufhel. A ftamp duty upon the receipt of legacies, proportionable to the amount, as far as Iool. and upwards. "Dealers in tea, coffee and chocolate, were required to pay five fhillings annually for a licence to carry on their trade; an additional duty of fix-pence was

48,300

5,000

Referved fums in the hands of the pay-mafter of the forces Grant in the 5th of the present reign for building a Lazaret [The Ways and Means were calculated to yield 21,382,2491. but the given total exceeds the detail by 45,000l.]

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also laid on all advertisements in newspapers. This laft impoft affected an article from whence government drew an amazing revenue, and which yielded no proportional income to the subject *.

A vote of credit for a million was paffed in addition to thefe fupplies.

The scenes of confufion and devaftation which we have juft now defcribed, fatally indicated the depravity of the lower claffes of the people, and fhewed that their propenfities were rather to fubvert than to reform; turning from thefe, let us pursue the operations of the war. The growing maritime greatnefs of France created no jealousy in the other kingdoms of Europe; and as the northern powers derived great advantages, by furnishing the materials for this rifing navy, which it was fo much the intereft of Great Britain to prevent being con

The author has been convinced by the calculation of a very intelligent printer, and the fact is demonftrable in a moment, that government do not draw a lefs revenue from one particular morning paper, by the duties upon advertisements and stamps, than fourteen thousand pounds per annum, and upwards, a fum, of which the profit which the concern yields to the proprietors, is not a tithe part. But even this is not the whole revenue, for there is likewife a heavy duty paid' upon paper. There are many country news papers which are published only once a week, and carried on by country printers, merely on account of the advantages which they derive by printing them, as they spread their names through the diftricts where they dwell, and procure them thereby orders in their different branches of business, but yield them no profit as proprietors; on the contrary, are rather attended with lofs, which is frequently the cafe; even a concern fo unimportant as one of thefe papers to the party who conducts it, pays a revenue to government of at least three hundred pounds per annum, exclusive of the duty upon paper! So aftonishing are the receipts at the Exchequer arifing from that rage for news paper reading which prevails in all ranks and conditions !

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veyed into her enemy's ports, a confederacy was entered into by Ruffia, Denmark, and Sweden, by which they agreed to fit out fhips of force, to protect their merchantmen, in carrying such kind of freight, as had generally been confidered contraband by belligerent powers. This alliance was first propofed by the Emprefs of Ruffia, and received that specific form in which it afterwards appeared, in confequence of the fuggeftions thrown out by the court of Stockholm. The Ruffian power at fea had acquired all its confequence, from the affiftance which it had received from the fuperintendance of an English Admiral, and the exertions of English artificers and officers; but prefent interest among princes, is never facrificed to a remembrance of former obligations. The conduct of France had of late. been highly pleafing to the court of Petersburgh: through the mediation of that kingdom, an impending war between Ruffia and the Porte had been averted.

The armed neutrality could not fail of being agreeable to France and Spain; and in the answer given to the declaration of the Empress, each court expreffed its approbation, whilft Great Britain, in her anfwer, profeffed to adhere to the law of nations, and the tenour of the engagements ftipulated in a fubfifting treaty of commerce. The Dutch, who enjoyed the greatest share of this carrying trade not having acceded to the confederacy, were more narrowly watched by the British fhips, and were not permitted to tranfport any articles of naval ftores to the ports of France. and Spain. Such fhips, whenever they were met, were carried into an English port, their cargoes unloaded, and the price of them paid by government, after which the fhip was permitted to départ. Much artifice and collufion was practifed in many of thefe tranfactions; for the cargoes, being frequently brought to a better market, they

may