by two horses, pay one penny per mile; if drawn by four horses, twopence; and if by more, sixpence. This would produce a considerable revenue, would fall almost wholly on the higher classes, and would not be much felt by them.

"Let all tolls be doubled on Sundays.

"The whole of this plan respecting turnpikes could not be immediately adopted, as it would require time to arrange it. But double tolls on Sundays might be laid on at once, and might furnish useful data for judging whether the rest of the plan be eligible.

"A dog tax is almost universally called for. The national annual loss in sheep and lambs killed by dogs is enormous. So is the consumption by them of food fit for the use of man. The accidents and alarms from dogs mad, or reputed mad, are also very great and numerous.

"Let 2s. 6d. be paid annually for each dog, and let the tax be collected in each parish by the churchwardens, one half of the produce to go to the public, and the remainder in aid of the poor's rates. If the taxes on servants, horses, or carriages were collected in the same way, they might, perhaps, be made more productive, one half of their additional produce might go in aid of the poor's rate.

“An additional halfpenny on each newspaper.

"Ten pounds to be paid for every coach, chaise, &c. drawn by two or more horses, whatever the number of wheels. Five pounds if drawn by one horse.

"Curricles, though they have but two wheels, are used only by the great, while four wheeled chaises drawn by one horse, are used only by the middle class, or such as can't afford a pair of horses.

"Let every person keeping more carriages than one, drawn by two or more horses, and not let for hire, pay for the first, 10%.; for the second, 127.; for the third, 157.;

!

and for all others 20%. each. And half as much for those drawn by one horse only.

"Make the tax on legacies above 100l. compulsory."

In the year 1783, when the minds of men were much occupied with endeavours to recruit the finances and restore public credit, Mr. Bowdler put upon paper some thoughts upon these subjects, among which he proposed to lay an equal land tax of 1s. in the pound, instead of the then 4s. aid; and he proceeds,

"Whenever the land tax is thoroughly reformed and settled, let every land owner be permitted to buy it up from his own estate. The land tax is a very disagreeable quitrent, payable out of all landed estates, subject to increase and to litigation. Gentlemen are commonly glad to give almost any price for a quit-rent issuing out of their land. In time of peace, therefore, it may be supposed that the land tax would be readily bought up at 35 years' purchase. Let us try the effect this would have. Take the land tax as it now stands at two millions, and allow that 14 million of this comes into the public purse. Two millions at 35 years' purchase, would produce 70 millions of money, which would redeem 100 millions of 3 per cents. at 70, and save an interest to the public of three millions a year, from which deduct 1 million, the net produce of the land tax, and there remains a clear saving of 1 million. I am aware that the whole of the land tax would not find purchasers, and that many difficulties and objections would occur in and out of parliament; yet, with good conduct, I apprehend this plan might become practicable to such an extent as to be attended with great advantage to the public."

Mr. Bowdler was desirous, even in that early day, to propose an universal property tax, considering it “the most fair and least oppressive of any whatever;" and said, "it might be rendered most popular by abolishing a number of the least productive and and most oppressive of the present taxes, and of such as are most expensively collected."

But though Mr. Bowdler's attention was frequently turned to these subjects, it was in a religious view that he chiefly considered the state of the country; and it excited in his mind much serious apprehension and anxiety. He saw in the distress under which the people suffered a visitation from above which was intended to correct them for their sins; a warning, which, if unheeded, might bring upon them more fearful calamities. He was, therefore, continually employed in devising some means which might tend to produce a reformation in manners and religious principle, as the only mode of obtaining the favour of God. With this view, in the year 1796, he addressed a letter to the Archbishop of Canterbury, in which he expressed the deep regret and most serious alarm with which he saw pure religion and genuine episcopacy attacked with zeal and obstinacy, and his fears for the consequences to the church and constitution, unless extraordinary exertions were made in their defence.

"What I would wish," said he, "to impress strongly upon all, is―That it is the duty of every man to exert his utmost powers and abilities, without loss of time, to stem that torrent of corruption, infidelity, and dissoluteness, which have drawn down the judgments of God upon that part of the world called Christian. Convinced that those judgments have been occasioned by the corruptions in the principles and practices of Christians, I am also convinced that the reformation which alone can remove them, is the reformation of principles and morals. I am ill qualified to point out the best and most effectual means of procuring such a reform. But I am confident no palliatives can succeed, and still less temporising or procrastination. Zeal must be opposed to zeal, and exertion to obstinacy. 'Vigilantibus non dormientibus,' is true in divinity as well as in law. If the exertion be all on one side, if we sit still while the enemy batters our gates, there needs no prophet to foretel the event. Now, if ever, the soldiers and servants of Christ must put on their whole armour, and fight manfully for the faith."

Mr. Bowdler proceeds, with great deference, to offer various points to the consideration of the Archbishop.

"In spite of all the arts of his enemies, the king's conduct as a man and a Christian has been such that besides his influence as king, his personal character stands very high, and his example has great weight. If it were suggested to him to call the attention of his parliament to this subject by a speech, stating the absolute necessity of a general and effectual reformation of manners, and recommending to both houses, and particularly to the bishops, to consider

what measures may be fit and proper to promote such a reform; declaring at the same time his resolution to discountenance vice to the utmost of his power and influence, and, in particular, to suffer no one of profligate manners to be near his person: such a step would, I conceive, have great effect at this time, and might be enforced by laws against the most crying sins of the age."

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He goes on to propose that adultery be punished without regard to rank or sex; and the guilty person, whether male or female, be rendered infamous and incapable of marrying and of inheriting land; -that gaming be punished by fine and imprisonment; that the observation of the Lord's day be enforced by some new law, and the law be printed and dispersed gratis throughout the kingdom; that oaths be abolished, except in courts of record, and even there that the use of them be limited, and that when used they be delivered by the judge himself, the whole court standing up; in all other cases, that he who is called upon to swear, sign a declaration of the truth of what he is about to say or attest, and the penalties of perjury be attached to such declaration. To these he adds a desire that some regulations should be made to enforce the residence of the bishops within their dioceses, and of the parochial clergy upon their benefices; concerning a visitation to be made by the bishops of every parish; the administration of the rite of confirmation in so many places as to put an end to