708 
+ © Atlas Hiftorique et Géograph.”— 
An Hifforical and Geographical Atlas, 
by M. A. Lesace. 
This, ‘like all the great works in 
France, fufceptible of periodical diftribu- 
tion, is publifhed in numbers, three of 
which only have as yet appeared. 
The firft confits of a general chart of 
France, containing a genealogical and 
chronological feries of the Capetian Kings. 
We are alfo prefented with a fyftem of 
its geography, contained in two maps; 
the one exhibiting the phyfcal geography, 
and the other, the increafe of the French 
territories, from the time of Hugh Capet, 
until the peace ef Luneville. A genea- 
Jogical and gecgraptics!l chart of Eng- 
Jand is executed according to the fame 
plan. 
The fecond number confifts of a general 
defcription of ancient hittory, from the 
creation of the world, until. the time of 
Jefus Chrift; alfo, a general defcription 
of modern hiftory from the latter pericd 
until the prefent, as well as the geography 
ef hiftory divided into two tables; the 
one containing the firft ten ages of the 
Chriftian wera, and the other a continua- 
tion of the fame fubje& ontil the year 
3800. 
The thiré contains a genealogical chart 
of Savoy; a phyfico-gecgraphical and po- 
Iitical chart of Italy, together with ge- 
nealegicaland geceraphical charts of the 
kirgdoms of Spain and Portugal. 
It is the intenticn of the author, in the 
courle of the prefent work, to addrefs 
himfelf to the eye, as well as to the under- 
ftanding, and it muft be allowed that his 
Jabours have been followed by a confider- 
able degree of fucceels. 
~ © Confidcerations fur les Finances de la 
France, par M. ne Guer.’-— Confider- 
ations on the Fierch Finances, by M. de 
Guer, 1 vol. 8vo. ; 
it 1s now pretty gencrally ackrowledg- 
ed, that the derangement experienced in 
the French finances gave the firft mortal 
blow to royalty, ard finally produced the 
cverthrow «f the thrine; but, on the 
other hand, it is here very juftly semarked, 
that the re eftablifhment of oder in this 
eflential brarch of public admoniftration 
wou!d prove the meft efficacious means of 
affording flability to the prefent govern- 
ment. To achieve this, exactnels in 
refpect to payments, added to a religious 
retpect for the rights cf property, are the 
fo.e political exp-dients recommended for 
the reftoraticn of public confidence; while, 
o« the other hand, the calls of war and the 
qiavings of either an unexpected ora dile 
Retrofpec? of French Literature=Muifcellanies, 
proportionate expenditure, are confidered 
as alone fufficient to produce doubt, he- 
fitation, and at length bankruptcy. — 
Tt is nota little remarkable that Franee, 
for the two Jaft centuries, has ufually been 
confidered as the richet ftate in Europes 
and yet, from her feemingly moit profper- 
ous epoch, her finances have been in one 
continual ftate of diforder ; for the fage 
adminiftration of Colbert prefents only a 
temporary calm, amidft an uninterrupted 
feries of diforders. Three different caufes, 
if we are to believe M. de Gvuer, have 
contributed to produce this melancholy 
refult. 
' a. A blind attachment to ufage, 
2. A fpirit of fyftem; and, 
3. A conftant repugnance on the par¢ 
of the nation to pay the impofts. 
In refpect to the firft of thefe, it is ob- 
ferved, that it has operated fo as conftantly 
to induce a commercial and manufactur, 
ing ftate te perpetuate a plan for the re. 
venues, that originated with and is alone 
adapted to an agricultural people. As to 
the fpirit of fyitem, this fucceeded to the 
blind forms of cuftom. The feét of eco- 
nomifts, indeed, is no longer openly fup- 
ported by its partizans, byt the principles 
originally profeffed by them, are fill to 
be difcovered in all the new warks now 
publithed, in all the ftatiftical memorials, 
as well as in all the 1eports to the Coun- 
cil, the Tribunate, and the Legiflative 
Body: they are alfo evident 1 the con- 
Aruction ot the prefent plan of public con, 
tribution. 
M. de Guer not only undertakes, to 
combat the pofition of the Economifts, but 
what is ftill more difficult, t@ overcome 
the antipathy uniformly exhibited by his 
countrymen to every fpecies of tax what- 
foever! He tells them, that the nation 
which dees not pay any ccntribution, 
mutt of ceurfe be the moft miferable na- 
tion in the world ; a tax not being a tri- 
bute, but an affefiment to the common 
expences of the nation. Of this there are 
two kinds, one deftined to the ptelerva- 
tion, the neceffiiy of which is obvious, 
the o her to the amelioration, ef a ftate, 
which involves an cbject of prime import- 
ance. - 
They are further told, that the deficit 
of 1789, originated in the blind repug- 
nance exhibiied by the nation to every 
thing in the fhape of an impoft ; and that 
this deficit produced a revolution and af- 
fignats. The tum of fifty millions addi- 
tional revenues, granted to the ftate at 
the commencement of the Jalt century, 
if it had not prevented entirely, would at 
| ETON eae least 
