3d year, wheat after fummer fallow, and lime.

4th year, a green crop of beans, or mixture of peafe; in fome places, a part of turnips or potatoes; the whole dung made upon the farm laid upon either of thefe crops; the whole fummer dung plowed in autumn; the dung made in the winter and spring also plowed in, whenever the feafon anfwers. The beans and pease to be fown as early as the season will permit; only care must be taken not to plow or fow wet. Plant, likewife, the potatoes early; put the rank dung above them, which will preserve them from the froft. The lefs that the dung is rotted, either for potatoes, beans, peafe, or turnips, fo much the better.'

These directions are judicious, except, perhaps, the putting on the dung before winter, concerning which practice opinions are not agreed.

5th year, barley with grafs feeds.

6th year, hay.

7th, 8th, and 9th years, pafture. Then begin the fame courfe again.' We recommend the above as a very judicious mode of cropping, especially on a ftiff foil; though we are far from thinking it the very best that could be conceived for many fituations.

Mr. Young approves of the practice of watering ground; but, in the mode of diftributing it, he differs confiderably from that recommended by Mr. Wright in the treatise on watering meadows which we lately reviewed. Though he frequently mentions the spreading a thin fheet of water over the furface of grafs grounds, he rather feems to approve of letting the water remain tagnant on the ground for a great length of time during the winter feafon; and he gives an inftance of a field of mofs ground, which is by no means the most fertile kind of foil, that, by this practice, was fo highly improved as to carry no less than thirteen corn crops running without manure, and without diminution of value. One of the laft of these crops was fold, as it stood on the ground, for no lefs a fum than nine pounds fterling per acre. But it ought to be remarked, that mofs is perhaps the very best foil for that mode of management in our climate.

In short, many useful hints occur in this volume, intermixed with a variety of heterogeneous and fuperfluous matter; but, as we have before faid, the person who has judgment to pick out the useful parts, may be benefited by the perufal of the whole.

ART. III. Appendix to the Hiftory of the Revenue of the British Empire". By Sir John Sinclair, Bart. 4to. pp. 86. 35. Cadell. 1789. E regret that any obftruction fhould have prevented the ingenious author of the Hiftory of the Revenue from

WE

* For our account of The Hiftory of the Revenue, &c. fee Review, vol. lxxiv. p. 94.

C 4

con

concluding that important work. The circumftances which have hitherto prevented the publication of the latter part, are explained in the following prefatory advertisement to this Appendix:

It is now above three years fince the third and concluding part of the History of the Revenue of the British Empire, was prepared for the prefs. The publication, however, of that work was delayed, from the hopes of receiving every affiftance which the records of the different offices could furnish, to render it more worthy of the attention and favour of the public. But every expectation of that kind having been disappointed from time to time (the occafion of which it would be unpleafing and disagreeable, to dwell upon), the author was refolved to fulfil the engagements he had come under for completing the work, without farther delay. In the mean while, an event, of a nature the most unforeseen and diftreffing, has taken place, from which a change of government may be looked for and as his wishes for information may poffibly be gratified by fome future minifter, who may condefcend fo far as to encourage the difcuffion of political queftions, he is therefore induced to defer the publication he had intended for fome time longer; in hopes of receiving from any fucceeding adminiftration the aid which he required confifting merely in furnishing fuch facts as government has the beft access of being acquainted with (which at the fame time ought to be no fecret to the public), and in fupplying fuch abftracts of the national receipts and iffues as were drawn up at the death of King William (See Appendix, No. V.), and which ought to be continued for the reigns of every fucceeding monarch of this country. In the interval he has thought it advifable to publifh the following Appendix, which he flatters himself may contain fome information not unworthy the reader's attention.'

To us, who have no knowlege of the myfterious proceedings. in the cabinet, few things could appear more blamable than to withhold information from the public; nor can we easily conceive in what manner a conduct of this fort should prove conducive to the intereft of the minifter.

The prefent Appendix confifts of five parts. No. I. is, A general View of a propofed Analyfts of the Sources of public Revenue. As this may be confidered as a fort of profpectus of a future work of the ingenious Baronet, we doubt not but our readers will thank us for giving it entire, especially as we may, by this means, forward the views of the author, who requests that the reader who is converfant in fuch enquiries, would favour him with any ob fervations which may occur upon an attentive perufal of it, either refpecting the table itself, or the manner in which the particular fources of public revenue are therein arranged.'

• A TABLE

1. Lands,

ATABLE of the Sources of Public Revenue.
I. Property vefted in the Public.

2. Buildings,

3. Fishings,

2. In falt water.

II. Lucrative Prerogatives entrusted to the Government of a Country. ·

5. Rights as the fountain of honour,

6. Rights as the arbiter of com

merce,

7. Rights as the guardian of morals,

8. Rights as the

8. Tolls and paffage taxes,

L9. Port duties.

1. Sumptuary taxes.

S1. At fea.
2. At land.

2. Taxes on public amufements.
1. Cuftody of temporalities.
2. Right of corody.

3. Extra parochial tithes.

head of the church,) 4. Firft fruits and tenths.

5. Religious revenues belonging to the church. 6. Religious revenues belonging to laymen.

2. Of cattle, &c.

3. Of manufactures.

Of metals and minerals,

1. On perfons in general.
2. On women.

3. On bachelors.

3. Taxes on perfons, 4. On ftrangers.

5. On obnoxious perfons.

6. On flaves.

17.

On fervants.

IV. Of Public Loans.

1. Of provifions, carriages, &c.

1.Compulfive loans, 2. Of money.

1. On valuable pledges.

2. On the perfonal credit of government.
3. On the fecurity of the public domains.

2. Voluntary loans, 4. On the produce of particular taxes.
5. By granting temporary annuities.

6.

7.

18.

annuities on lives.
contingent annuities.

perpetual annuities.'

We have ventured to add an article or two, which, on a hafty perusal, appeared to us to be wanting, chiefly referring to fome late taxes. These articles are diftinguished in the table by an afterisk prefixed to them. The reader will perceive that a full difcuffion of the nature and tendency of the various articles here fpecified, will throw much light on the political fituation of our ancestors, as well as the theory of finance in modern times.

No. II. is A Catalogue of the Works which have been printed in the English Language upon the Subject of Finance, together with a Lift of fuch foreign Publications as regard the Revenue of this Em pire.

This catalogue appears to be very complete, and it will be of ufe to those who fpeculate on fubjects of finance. It contains,