Description of the View of the New PERTHSHIRE COUNTY ROOMS.

WE have the satisfaction of presenting our readers with a perspective view of the Front of the New County Rooms for Perthshire, after the design of Robert Smirke, Esq.

It is in the same simple and truly classical style with Covent Garden Theatre, which was designed by the same architect, and universally allowed to be an effort eminently characteristic of the best feeling of the art. It is impossible for us to enter into a minute description of the interior of the building. We can only say, that ample and elegant accommodation is provided for every department of the public business of that great County, in the smallest possible area, and at the least possible expence.

The highest praise is due to the Lord Lieutenant, and the gentlemen of the committee appointed to procure the designs, for the steadiness with which they persisted in refusing to adopt designs of inferior artists, and for the truly liberal manner in which they applied to the masters of the science. There was no advertising for competition plans, with an fer of premiums to the successful competitor. The committee at once procured designs from three great London architects, Messrs Atkinson, Wyatt, and Smirke, well knowing that eminent architects like these, who

were fully occupied, and liberally paid, would never condescend to procure employment on such terms.

The designs obtained were all highly creditable to their authors; but Mr Smirke's was approved of, and accepted, without a dissentient voice, by those whose business it was to decide, and, we might almost say, with the unanimous approbation of the county.

This beautiful building is to be erected on the site of Gowrie House, fronting the Tay, and is intended to form a principal feature in the proposed new street, from the end of the bridge downwards, along the bank.

This was a favourite idea of the late Thomas Hay Marshall, Esq., Provost of Perth, a man possessed of every talent requisite for a public situation, and who laboured with unwearied zeal for the embellishment of his native city.

The stranger who passes through Perth, must admire the spirit of the mau, who, in so short time, accomplished so much, with the slender resources of a provincial town; while the citizen, in sharing his admiration, mixes with it feelings of deep, though unavailing regret, for the early loss of him who was not more admired for his enlightened zeal in the performance of public duties, than beloved for a goodness of heart, and an urbanity of manner, which he carried with him into every department of private life.

The inhabitants of Perth, with a

number

number of country gentlemen, at the head of whom is his Grace the Duke of Athole, are now preparing to erect a monument to his memory.

Enquiry into the Expediency of continuing the Income-Tax in time of Peace.

IT

Tis impossible that any question can come more home to the breast of every individual in this country, than that which is soon to be agitated in the legislature respecting the Income, or Property-Tax. Severe as the pressure has been, yet, while the war lasted, it has been borne with wonderful equanimity by all who possessed any measure of loyalty and satisfaction with the measures of administration. But the question, whether it shall in any shape or degree be continued during peace, is one very momentous, and which threatens to shake the firmness even of the most determined adherents of government. The moment, therefore, may not be unfavourable for introducing some discussion on this measure, considered as a permanent resource for defraying the expenditure of this country.

It is not uncommon to hear it said, that a well-regulated Income-Tax would be the best of any, and might very advantageously come in the room of all other taxes. By this is never meant the Income-Tax as it now stands; but an Income Tax framed according to the views of the different proposers, which, it must be owned, are exceedingly various. This mode of contribution has its advantages. It is levied with the least expence of anv and not being, like the taxes on commodities, advanced by the merchant before reaching the consumer, it is not surcharged with his profit. These circumstances, however, are outweighed by others, which have always rendered this, in all its

forms, the most odious form of Taxation.

It is inevitably felt as much more grievous and oppressive, thus to pay down directly a large sum, than to contribute by remoter and more circuitous channels. A tax on commodities, after the very first, is scarcely recognized as a tax at all; it appears merely to be the price of the articles. It may be said, indeed, that this is only gilding the pill, and that since the money equally leaves our coffers, it is better that we should be conscious of the shape in which it goes. The truth, however, is, that the hardship and distress thereby occasioned, are not nearly so great. It is much easier insensibly to reduce our expences, by consuming less of the commodities thus raised, than to pay annually a large sum of money at once. This, to persons not richly endowed by fortune, or blessed with a peculiar portion of care and foresight, is always a very difficult operation. They being obliged to do it, with the arm of law lifted to crush every one who delays, is an evil of much more serious magnitude, than the merely paying a somewhat higher price for our tea and sugar. More anxiety and suffering, therefore, is entailed on the nation by this, than by any other import; and if the evil of taxation consist in its tendency to abridge the comfort of life, the one in question certainly produces that effect in a supereminent degree.

Let us next consider the difficulty of making the tax equal. I do not mean mere equality in the plan-and design, although certainly this has by no means been hitherto attained. But there is one circumstance, for which it would be difficult to find a remedy. Although the principle of integrity is not peculiarly wanting in this country. but rather the contrary, yet it scarcely extends to the maxim of not "cheating the king," when opportu. nity offers. There are few, I suspect,

who

who would not consider it as a work of very great supererogation, to return an income, the existence of which could not be known, unless by their own testimony. In such cases, indeed, there are usually difficulties in ascertaining what the real income is; and where such occur, it is easy to conjecture on what side the scale will incline. There are a thousand modes in which a man may wholly, or at least half deceive himself, and may quiet those gentle workings of conscience which are usually felt upon such occasions. There are here only two remedies. One is by a most rigorous scrutiny into the private affairs of each individual. But this, I believe, when added to the inevitable disclosure, will be universally felt as a grievance still more oppressive than even that of paying the tax to its fullest extent. The evils arising to the mercantile world from such disclosures, have been so often pointed out, that they need not now be insisted on. The appellation of inquisitorial, indeed, is the one most uniformly applied to it by the commercial bodies. There is one case, indeed, where the income, instead of being understated, is said to be often reported greater than it really is. It is that of a merchant, who has sustained losses, and who is perhaps trembling on the verge of bankruptcy. To give his income, then, at nothing, or less than nothing, might precipitate the evil, which otherwise he hopes to avoid.The same, more inevitably, is the case of the farmer, to remedy the uncertainty of whose income, government as sesses according to a certain proportion of the rent. The consequence at present is, that the tax must be paid upon a large income, when, in fact, he has less than none.

From what has been said, it will, I think, be evident, that the IncomeTax, on a small scale, is, in point of general policy, more objectionable than even as it now stands. If a well-pro

portioned Income-Tax could supersede all other taxes, it would, no doubt, be attended with advantages to counterbalance the great evils with which it is accompanied. But it loses all its benefits, when introduced merely as a supplement to all the other burdens that rest upon the nation. All the evils of inquisition and disclosure, which seem to be those most grievously complained of, exist equally in a tax of one per cent., as in one of ten. There would no doubt be a great economy, if the Income-Tax could supersede all, or any of the numerous establishments, now maintained for the collection of the revenue. But when all the establishments of stamps, customs, excise, &c, &c. must be equally kept up, then that for the collection of Income forms merely an addition, however moderate, to the general mass of expenditure.

There may now be room for some concluding observations on the Property-Tax, considered as a permanent and peace measure. As a war-tax, even the severity of its pressure may be accompanied with salutary effects. It may counteract the tendency to consider war, and the perpetual succes sion of events and news which it af fords, as an enlivening and agreeable amusement; and may cherish the love of peace by such home arguments, as will operate upon every class of the community. For this reason, it is very expedient, that there should be war-taxes, and that these should even press with greater severity than taxes of any other description. But, if all the other impositions which bear the name, and, as was hitherto supposed, the nature of war- taxes, are to be permanently continued, the nation has surely some right to expect that it should be freed from this single and most odious one. The truth is, that wine, spirits, tea, and even beer, appear to be as fair subjects of taxation; and if it must be so, the nation has no violent ground to murmur at

their continuance. But if these are to be paid, and the Income-Tax also, then the distinction between war and peace taxes falls entirely: Peace brings no relief to the national distress; and no motive is afforded, so far at least as private interest is concerned, for preferring one state of things to another.

Such are the grounds which appear not only to excuse, but even to justify and render reasonable the ardent desire felt by the people of this country, to be delivered from the pressure of this tax. So long as it appeared indispensable, they have borne it, on the whole, wonderfully, and without, at least, any outrageous murmuring. This surely gives them some title to be heard, when they at last unanimously declare, that they can, and will bear it no longer.

Civis.

ty, and the doctrines of religion, that can effectually support and sooth us in the loss of friends! That loss itself irresistibly reminds us, and compells us to feel, that all on earth is uncertain and transient, and under the control of a Being omnipotent and everlasting!-When you stood by the bed of your dying infant, listening to bis helpless moan, and seeing medicine, care, and skill, all ineffectual, every hour hastening, by increasing debility, the dreaded stroke of separation, did you not feel the truth I have suggested powerfully impressed? Yes! in such a scene, the soul naturally, in its helplessness and hopelessness, rises to, and reposes on, GOD.

In himself, in his relation to the earth, and to man, by his procedure in the general system of his providence, and by the peculiar measures of his grace in the gospel, GOD must appear, to the considerate and serious, a solid object of appeal and confidence to his creatures.

By channels and means of communication, inscrutable in the nature of their operation, and undistinguishable at the moment of their influence, by any palpable sign of their conveying to us support and consolation, he does, beyond question, strengthen and sooth his creatures in their troubles. Reason satisfies us of the possibility and likelihood of this occurring revelation assures us, by its doctrines, of its certainty experience supplies pleasing practical proof of its reality.

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Ought we not, then, to be grateful to GOD, who shields and cheers us amid the storms of this vale of tears?

And should our gratitude decay and vanish, when time, and the enjoy ment of the comforts that remain to us, again tranquillize our feelings and engross our pursuits?-The heart, yet rent and tender from the blow by which it has been smitten, sighs out sincerely, No!

How is that gratitude to be kept alive and warm?-By one way, and

one