ACCOUNT OF BOOKS. 
perty is situated, is usually so great 
as to give him a preponderating in- 
fluence in the management of all 
parochial concerns. ‘This influence 
ought never to be employed by him 
directly or indirectly for the attain- 
ment of selfish or improper ends. 
What epithets, for example, would 
his conduct deserve, if he should 
procure the levies and the statute 
labour of the parish to be expended 
in making or repairing roads conti- 
guous to his own house, or bene- 
ficial chiefly to himself and his te- 
nants; while others, of far more im- 
portance to the inhabitants in gene- 
ral, are left year after year almost 
impassable ! 
“What if, in order more effec- 
tually to accomplish his plans, he 
should cause himself to beappointed 
surveyor of the highways ? what if, 
instead of fixing a watchful eye on 
the proceedings of public houses, 
and endeavouring to abolish such as 
are disorderly or needless, he should 
connive at their irregularities, or 
even promote an augmentation of 
their number, for the purpose of 
serving some partizan or dependent 
of his own? Far from exposing him- 
self by such practices to the con- 
tempt of the neighbourhood, and 
the reproaches of his conscience, 
let him consider the influence he en- 
joys over others as a trust for the 
exercise of which he is responsible ; 
and exert it, without grudging the 
trouble, in maintaining their rights, 
composing their differences, increa- 
sing their comforts, and improving 
their morals, Let him devote, 
where it is necessary, some portion 
of his time and attention to the in- 
spection of parochial accounts. Let 
him not tolerate the abuse of chari- 
table bequests either in land or 
money, left for the benefit of the 
poor, by suffering them to be con- 
signed into unsafe hands, or to be 
[*183 
let out on too low terms; or by al- 
lowing their produce to be misap- 
plied to save the purses of the rich. 
By his readiness to listen to well- 
founded complaints, Jet him keep 
the different parish officers to their 
duty. The inhabitants of the work- 
house will then be treated with hu- 
manity, fed and clothed sufficiently, 
and furnished with necessary bocks 
of religion ; and will neither be op 
pressed with immoderate labour, nor 
yet permitted, when able to work, 
to loiter and become vicious through 
idleness. Due assistance will not 
then be refused in fit cases to the 
sick and indigentin their own houses, 
Doles and donations will be dis- 
tributed, not according to sect and 
party, but according to desert and 
necessity. The situation of the certi- 
ficated poor, too frequently excluded 
from any share in such relief by 
those who are enjoying the benefit 
of their labour, will. not be disre- 
garded ; nor will they be unneces- 
sarily hurried away to their places 
of settlement by vexations or mali- 
cious removals.” 
The following advice to those 
who undertake the important office 
of sheriff well deserves to be cone 
sidered : 
‘© Among the difierent public offi- 
ces, which private gentlemen are 
called to undertake in their respec 
tive counties, may be noticed those 
of sheriff, deputy-lieutenan!, grand 
or special jurors,and commissioners 
of taxes, roads, and canals. Of 
these, that of sheriff isthe most emi 
nent. ‘The sheriff is the first civil 
officer, as the lord-lieutenant is the 
first in a military capacity. But let 
him not be vain of his temporary 
rank, or solicitous to out-vie his 
predecessors, and dazzle the eyes of 
the gazing multitude by the splen« 
dour of his equipage, and the .ume 
ber of his attendants. Let him be 
[*M 4} impartial 
