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the dignity of Kamalingo, and to declare him heir to the crown. Though the Prince of Sambaboa had for him the laws of the kingdom, and the hearts of the people, yet he retired in silence to avoid a civil war. He could not, however, prevent men of rank from flocking to him ; which, being interpreted a rebellion, the King raised an army, vowing to put them all to the fword. As the King advanced, the Prince retired, resolving not to draw his sword against an uncle, whom he was accustomed to call father. But, finding that the command of the army was bestowed on his rival, he made ready for battle. The Prince obtained a complete victory : but his heart was not elated. The horrors of a civil war ftared him in the face : he bid fare. well to his friends, dismissed his army, and retired into a neighbouring kingdom ; relying on the affections of the people to be placed on the throne after his uncle's death. During banishment, which continued thirty tedious years, frequent attempts upon his life put his temper to a severe trial; for, while he existed, the King had no hopes that his son would

reiga reign in peace. He had the fortitude to · surmount every trial; when, in the year 1702, beginning to yield to age and misfortunes, his uncle died. His cousin was deposed ; and he was called, by the unanimous voice of the nobles, to reign over a people who adored him.

SKETCH

S K E TCH VIII,

Finances.

P R E F A CE,

IN the following Night Ejay, intended

for novices only, it satisfies my ambition, to rival certain pains-taking authors, who teach history in the perspicuous mode of question and answer. Among novices, it would he unpardonable to rank fuch of my fellowcitizens as are ambitious of a feat in parliament; many of whom sacrifice the inheritance of their ancestors, for an opportunity to exert their patriotism in that august affembly. Can such a sacrifice permit me to doubt of their being adepts in the mysteries of government, and of taxes in particular ? they ought at least to be initiated in these mysteries,

It is of importance, that taxes, and their effects, be understood, not only by the members of our parliament, but by their electors: a re

presentative

Presentative will not readily vote for a destructive tax, when he cannot hope to disguise his conduct. The intention of the present sketch, is to unfold the principles upon which taxes ought to be founded, and to point out what are beneficial, what noxious. I have endeavoured to introduce fome light into a subject involved in Egyptian darkness; and if that end be attained, I mall die in the faith that I have not been an unprofitable fervant to my country.

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Vol. II.

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Finances.

Finances.

THIS subject consists of many parts,

1 not a little intricate. A proper distribution will tend to perspicuity; and I think it may be fitly divided into the following sections. ift, General confiderations on taxes. 2d, Power of imposing taxes. 3d, Different forts of taxes, with their advantages and disadvantages. 4th, Manner of levying taxes. 5th, Rules to be observed in taxing. 6th, Taxes examined with respect to their effects. 7th,

Taxes for ,advancing industry and commerce.

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AS opulence is not friendly to study and

knowledge, the men best qualified for being generals, admirals, judges, or

ministers

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