Retrofpedt of French Literature.—MifceHaneous. 
* Sur les. Finances, le Commerce, la 
_ Pfarine, & Jes Colonies.”—On the Fi- 
nances, the Marine, and the Colonies, by 
M. M » 2 vols. 8vo. 
The French have written for nearly 4 
century on the fubjects treated of in this 
work ; magnificent theories have been 
publifhed, new fyftems tried, and no- 
thing has been wanting to enfure confe- 
quent profperity and fuccefs, but the 
practicability of the meafures themfelves ; 
for it is now evident that the navy, the 
commerce, and the diftant fettlements of 
that nation, are in a worle ftate than ever ; 
while the fituation of the treafury pre- 
cludes the poffibility of achieving any 
great enterprife whatfoever. 
The author (M.Micuaup) has already 
diftinguithed himfelf by his labours on 
the finances ; and he is ftill of opinion, 
that the benefit of ‘* good example” is 
alone wanting to .enfure fuccefs, His 
fundamental principles are at once fim- 
ple and {pecious ; they confift in a divifion 
of the impofts, a fimplification in their 
collection, and a diminution in the ex- 
pences of their collection. In refpect to 
the nature of the taxes, he afferts that 
thofe in Aimd are impracticable ; and al- 
though it was formerly cvftomary in the 
upper parts of Provence to receive fuch, 
(being adopted by the States on account 
of the poverty and fterility of certain can- 
tons), yetthat this mode would be at once 
onerous and improduttive, when applied 
to the totality of a nation. 
The next queftion that engages the au- 
thor’s attention, is whether direc or in- 
direct impofitions be the beft? He is 
clearly of opinion, that the latter ought 
to be preferred. He then replies to cer- 
tain objegétions which have been ftarted 
againit thig fpecies of contribution, and 
jufily obferves, at the fame time, that 
whateyer mode may be adopted, inconve- 
niencies will always arife; becaufe, taxes 
being in themfelves evils, no pofitive good 
can be expected from them. However, 
as thefe evils are inevitable, the beit mode, 
according to him, is to divide the burden, 
fo as to lay it upon immoveable property, 
that which is expended in confumption, 
and that which is imported, more efpe- 
cially, if it be the intereft of the ftate to 
prevent the introduction of the laft. In 
fhort, it is the confirmed opinion of M. 
Michaud : 
1. That the impofts ought to be farmed 
out, rather than collected by Government. 
2. That it is not economical to make 
ufe of economy in refpegt to certain 
branches ipecified by him, 
t 
5 tion. 
057 
3. That it is important to unite in the 
fame hands all the objets rendered fuf-- 
ceptible of the fame forms of adminittra- 
4. That it is politic and ufeful to recur 
to certain companies of finance, and to 
confide to diffcrent agencies gthofe parts 
which have neither connection nor ana- 
logy. 
It is eafy to perceive from this analyfis 
that the plan here pointed out is exactly 
that of the farmers-general of the ancient 
government. 
‘¢ Lettres Philofophiques et Hiftoriques 
a My Lord S***, fur l’EtatMoral and Po- 
litique de I’Inde, des Indous, et de quel- 
ques autres Principaux Peuples de Afie, 
&c.”” Philofophical and Hiftorical Let- 
ters, addreffed to Lord §***, yelative to 
the Moral and Political State of India, 
the Hindoos, and fome other of the prin- 
cipal Nations of Afia, at the commence- 
ment of the nineteenth Century, by the 
Author of the Hiftorical Eflay on the Art 
of War, from its origin to our own Days. 
1 vol, 8vo. 
The facts contained in thefe letters are 
chiefly borrowed from the volumes pub- 
lifhed by the Society at Calcutta, toge- 
ther with the publications of M. Langles, 
and other learned Frenchmen, to whom 
the oriental ljanguages are familiar. 
Among the latter of thefe may be reckon- 
ed many intelligent writers, fuch as An- 
quetil, Sonnerat, Dupleix, Poivre, and 
Buffy, but the Englith have, of late years, 
attained fuch a {fuperiority, not only in 
arms, but in the lefs guilty conqueft of 
{cience, in that portion of the globe, that 
the other European nations are far behind 
in évery thing relative, not only to the 
antiquities, but even to the prefent ftate 
of Afia. 
‘¢ Fables de Loqman,furnommée le Sage.”” 
Fables of Loqman or Lockman, furnamed 
the Sage, tranflated from the Arabick, 
and preceded by a Notice relative to this 
celebrated Fabulift, by J. J. MaRceL. 
This publication, which is printed at 
the prefs of the French Republic, is the 
fecond edition of a work of fome cele- 
brity, and it pofleffes the additional re- 
commendation of being augmented by 
four new fables not edited betore. In the 
former impreflion, which was publifhed at 
Cairo, in 1799, the Arabic text accompa- 
nied the introduétion; but in the new 
one this is omitted, as well as feveral of 
the notes. On the whole, however, the 
edition of Paris is {uperior to that of 
Cairo. 
C, Marcel, in common with moft of the 
ae Orientalifts, 
