12 
tants. Some filk, hats} and thoes, are 
manufactured here for the ufe of the fur- 
rounding villagers. The Government 
has eftimated the number of its inhabi- 
tants, at different periods, from 5 to 8000 
perfons} and demanded conferipts in proper- 
tion. The beft-informed and moft accu- 
yate, impartial obfervers agree, that it has 
loft from one-fifth to one-fourth of its in- 
habitants by the guvillotme; and the ac- 
tual number of fouls is about 3700. It 
pays 3000l. centribution to the Govern- 
ment, and sool. to the Civil and Legal 
Officersand Schools of Public Inftru&ion. 
As to the latter, the people have been 
obliged to pay for them regularly, and 
they have always made a figure among 
the fplendid aéts of munificence of the 
Republic ; but neither in Vienne, Va- 
Jence, or Orange, have they ever had an 
other exiftence than in the Official Reports 
of the increafing population and felicity 
of the Great Nation. It is with regret 
‘that we behold fuch demonttrations of va- 
nity and falfehood among a people who 
are contiunally declaring their own fince- 
rity and franknefs. 
(To be continued.) 
; = 
To the Editor of the Monthly Magazine. 
"orks 
N a commercial nation like this, 
where competition in every branch of 
bufinefs is become fo formidable, and 
where confequently the greateft poffible 
nicety is neceflary in the calculations re- 
{peéting profits and difcounts, to enable 
the manufacturer or dealer to vend his 
goods at the loweft rates, but with the 
greate(t certainty of correétnefs: it is 
not a little extraordinary that the very 
ground-work of theie calculations fhould 
be a matter of difpute. Difcounts, as far 
as they have been underftood by each in- 
dividual concerned, have been pretty gene- 
rally reckoned on right principles ; and 
whether the mode has been correct or not, 
the obje& in view has been agreed on, that 
the cifcount fhould be fo advanced upon 
the prime coft, as that when deduted the 
exact coft fhould remain. But it is other- 
wife refpecting the mode of calculating 
profits, and the difagreement 1s reducible 
to this confideration :—fhould the profit 
be placed upon the 1oo, or fhould it be 
contained within it? Some fay, to go 
cot add ro for profit, and you gain ro per 
cent.; others maintain, that by adding ro 
as profit to 100 coft you gain 10 per cent. 
A little reflection will thew, that though 
the difference thus ated may appear in- 
Mades of calculating Profits —Dr. Galis Syftem. 
[Feb. 1, 
confiderable, yet if the idéa is extended to 
take in the returns of a bufinefs of confi- 
derable magnitude, the two modes of 
reckoning will give a widely. different re 
fult. Ie thus becomes a fubjedt deferving 
inveftigation and publicity, as fuccefs in 
bufinels, or failure, frequently depends 
upon caufes as apparently trivial, and 
many an individual or company has been 
deceived or ruined by an error in the rule 
of profit. Mr. Luckecck, of Birmingham, 
in arecent publication, ‘* Practical En- 
elifh Book-Keeping,” has proceeded upon 
the plan of including the profit within the 
100, and has exhibited a plain and new 
mode of calculation, which certainly me- 
rits attention., If his principle is wrong, 
it fhould be reétified ; if dubious, contro- 
verted ; but if right, fupported or adopt- 
ed. Inquiry may produce information ; 
and though perhaps it is a queftion which 
will not admit a mathematical folucion, 
yet if it leads to that examination which 
may convey a more general underltanding 
on the fubject, the intent ef this applica- 
tion will be anfwered. If it comes within 
the limits of the plan of your Mifcellany, 
and any of your Correfpondents are dif- 
pofed ‘to communicate their opinions 
through this. channel, I apprehend that 
their time and your paper will be beneti- 
cially employed. A CHAPMAN. 
Gla/gow, Sept. 1, 1804. 
a 
For the Mouthly Magazine. 
EXPLANATION 9f aud CRITICISMS o# 
the SYSTEM of DR. GALL, relative to 
-the CAUSE aud EXPRESSION of the 
“principal DiFFERENCES of the UNDER- 
STANDING aud PASSIONS. By J. Le 
MOREAU DE LA SARTHE. 
(Concluded from p. 495, Vol. xviit) 
‘J SHE fir objections that the reader is 
inclined to make to Dr. Gall’s pro- 
poled Syftem, for explaining, in a phyf- 
ological manner, the principal differences 
of the underftanding and paffions, relate to 
the danger of the moral confequences of 
this Syftem. Thefe confequences would 
indeed be productive of very great evils. 
If the Syftem were not attacked in its 
principles, they would lead to the moft 
unbridled indulgence of every fpecies of 
vice and crime; to an indifference equal- 
-ly dangerous to the moft fublime virtues 
and the moft diftinguifhed talents. There- 
fore, though we are far from difputing the 
‘influence of the phyfical over the moral 
conftitution ; though we are even obliged 
to acknowledge that there-exift tempera- 
ments and certain kinds of organic confti- 
2 tution, 
