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he recommends the transposition of a poet's words, as the teft of poetical excellence.

Dr. Warton alks, what is there transcendently pathetic and sublime in Pope? This writer replies :

• One would think the man had lost his senses. Many pafsages interspersed throughout his works ; his filial apoftrophes to the age, and infirmities of an affectionate mother'; his Elegy to the Memory of an unfortunate Lady : his Prologue to Cato; his Eloïsa to Abelard, are all transcendently pathetic. I believe it will be allowed that if any subject is, in its nature, a ground-work for the pathetick, it is love: and I imagine it will be likewise granted that the Epistle from Eloïsa to Abelard, is the warmest, the most affecting, and admirable amorous poem in the world. Now, pray, fir, must not the soul of that writer have been peculiarly formed for the pathetick, who could inSpire with all the force, and varieties of the pasion, with its ardour, and ecstacies; with its anxieties, distresses, and excruciating torments, every verse of a poem which consists of four hundred lines and after you had been conversant with that poem; after you had examined its compofition: (thall I not pay you a compliment which you do not deserve, if I add) after you had felt its fire i---and after you had quoted some of its very striking parts ; how could you have the absurdity, or the affúrance to ask, what there is transcendently pathetic in Pope.

A little afterwards he says:

• I cannot yet lose fight of the glorious Epifle from Eloïsa to Abelard. The records of literature do not afford an instanco of so vigorous, and continued a flame as that which we feel in this divine poem ; except the New Eloisa of that astonishing Swiss, who was forced, by the inhuman treatment he received from his puritanical, and corrupted countrymen, to do them the indelible' dishonour of resigning his privileges in their community. In Rousseau's work, indeed, all the ardour of genius, in the highest degree; all the delicacy, and strength of fentiment; all the variety, and force of imagination, and invention ; all the beautics, the graces, and energy of compofition, are pre. served, with unparalleled, and unremitting powers, through one hundred and fixty-three Letters. But that work is written in prose. And so extremely rare are great poetical talents; we enjoy a pleasure so much more lively, and enthufiaftick from exquisite numbers than from the most animated, and elegant prose, and so much more captivating are their charms, that a mind, fired with poetical ambition, would with difficulty de. termine whether he 'would wish to have been the Author of Rouffeau's, or of Pope's Eloïsa.

• I lhall here observe, from the respe&t, and veneration I bear to the illuftrious foreign writer whom I have now men. tioned ; to enable my readers to form jufter distinctions on ob


jects of critieism ; to console humble capacities, and to humble the pride of learning, and of genius ; that the late Mr. Gray's opinion of the New Eloita betrayed a depravity of judgement approaching to insanity. He despised this unequalled, and immortal novel; and he was in raptures with Fingal. He iofinitely preferred a profuse tautology of the most vulgar sentiments; of the most bleak, and horrid images ;-he infinitely preferred the very froth of puerile declamation, to the jufteit, and the noblest sentiments; to the most varied, and luxuriant imagery; to the very nerves, and foul of eloquence; to the genuine fubftance, and fplendor of composition. So dangerous, and fatal to reason, and to sentiment, is natural caprice, a taste nauseated by a long habitude to literary objects ; and the intoxicating adulation of a few fawning academicians. The bottom of Lethe, to which Fingal is now consigned; the univer. fal, and eager attention which is given to the writings of Rousseau; the applause of Europe ; and his eft ablished fame, are the sacred, and unanfwerable vouchers for my admiration of that original, and capital genius. The fame universal, and intimaté acquaintance with the works of Pope ; the same universal applaufe; the same fixed, and immortal fame, are the respecto able, and incontrovertible warrants for my defence, for my idolatry of that great poet.'

Our author however, though he cenfures Mr. Gray in this passage, pays a proper tribute of applause to his excellent productions, particularly his Elegy, his Progress of Poetry, his Ode on the Spring, his Distant Prospect of Eton-College, and his Hyınn to Adversity.

• The subject of the bard, he says, is a fine foundation for his ode, which in many places, is very vigorous and picturesque ; but its prophecy is too circumstantially historical ; it recites a long series of passages from our annals, which are either forgotten, or not regarded by many, who are far from being illi. : terate.

Here the author testows his severest animadversions on the editor of Mr. Gray's Letters, whom he charges with selfish. ness, vanity, and high treason to friendship ; and, in allusion to his productions, he calls him a puerile florist. At the fame time he vindicates Dr. Aken side against the censures of Gray and Mason. $ iv. let, 2.

He then returns to Mr. Pope, and evinces his various excelJences by quotations from the Rape of the Lock, the Essay ca Man, and other pieces. In general, his obfervations are just, and conveyed in an animated style. But his zeal for a favourite poet, and the warmth of his imagination, hurry him, upon fome occasions, into too much impetuosity,


it, may

Book-Keeping familiarised: or, the Young Clerk's, Manufacturer's,

and Shop-Keeper's Dire&tory. By William Wood. Svo. ferved. Baldwin. N Otwithstanding the numerous publications of this kind,

, the varying and extended nature of trade, render improvements in the registering of accounts and regulating of trade, still farther neceffary. On this fuppofition Mr. Wood has ventured to add one book more to the number; and be thinks the improvements he has proposed will justify the addia tion. Having been himself for many years in trade, and the practice of book-keeping, he hopes he is well qualified to offer practical improvement, tho' not to write an elegant book, or a regularly digelted fyftem of the art,

Indeed this appears to be really the case : fo that, although his book be not at alt proper to teach by, as a school or an academical book, the person of mature age, either in trade, or about to enter into

find many useful hints to proceed in it with more certainty, expedition, and fatisfaion. His chief general improvement is to omit the journal entirely, and to poft imme. diately from the day-book into the ledger, which, together with the cash-book, and other subsidiary books, he particularly describes and illustrates. Some other of his remarks and improvements are general, and may fuit all trades and places; but the much greater part consists of hints and directions to the trade of Birmingham, the place of our author's refidence.

What Mr. Wood chiefly says of his book, &c. may be ga. thered from the following short extract from the preface.

• To those who admire nothing but what they do not underftand, I believe this book will have but few charms, notwith. standing the novelty of its appearance ; for I have endeavoured, all in my power, to diveft the art of book-keeping of its cum brous train, and gorgeous trappings, which the ignorant have been taught to admire and look upon with awe; but which deprived them of every degree of familiarity which might be at: tended with ease and satisfaction: if it is not now so well dressed as formerly, it will, like a lady, be so much easier of access; and those favours which have been chiefly ingrossed by the mer. chant, and opulent manufacturer, (and not acquired by them without much labour, study, and expence) are now held out with an open hand, that all, who are defirous, may parcake without restraint; it was principally for the use of such, whose education has been neglected, and who have but a small portion of time, and money to spase, that I undertook this work, and if I have failed of making it eafy to them, I have failed of a great part of what I intended,

• With regard to my strictures on, and hints offered to the ma. nufacturers in general, I believe they are chiefly, if not altoge


ther new, and to a great number, if properly attended to, I am certain they will be found advantageous.

• As to my discount or calculation tables, they are the first ever published, in the form in which they appear, and to answer so many purposes; I think I can venture to say they are as coré rect as it is possible to make any thing of the kind, without be. ing far more voluminous; and I can assure the reader, no pains were spared to render them fo.

• My fituation has given me great advantages in many refpects, of seeing the manner in which a prodigious number of tradesmen proceed; I will not take upon me to say, that I have improved them altogether so much as I might have done ; for the very means by which I acquired a great part of my information, prevented me from lewing it to the best advantage, and particularly in attending to rectify and correct the errors of the press, as I could have wilhed.'

Besides the specimens of books in several different forms of book-keeping, and the description of them, Mr. Wood delivers various dissertations on other things relating to trade, as on partnerships, on bills and notes, on the origin, &c. of commerce, a table of discount, Thewing the sums that remain after any given fums have been diminished at any rate per cent, of discount, &c.

We Thall close our review of this performance'with the following extra&, relating to a matter very interesting to the merchantile reader. • An account of an important determination, which ought to be

known by every person who has, or may have, any concern in bills of exchange, in order to conduct themselves with propriety and safety, as it ferves to settle a point of law which was by many thought to be obscure.

* An action was brought by (one) Mr. Black, against (a) Mr. Peele, to recover the sum of 4931. 12 s. contained in a bill of exchange, drawn by (a) Mr. Barber ; accepted by Mr. Peele, and indorsed by (a) Mr. Dallas, (now insolvent) for whom Mr. Black discounted the bill. It appeared that Dallas undertook to relieve Peele of this acceptance, and to pay it when due ; that Peele refused to pay it when due; that an action was brought both against him and Dallas ; that Dallas applied to Black for a delay, who agreed to give him some months, upon his confenting judgment for the debt, intereft, and costs. Before the day of payment, Dallas became insolvent, and Black brought his action against Peele, and obtained a verdict on a trial before Mr. Justice Willes. A motion was made for a new trial, and Lord Mansfield delivered the opinion of the court, that Black, by having given a future day of payment to Dallas, had discharged Peele ; that he had no right to give such a delay, without consulting Peele, for that Dallas was the real debtor, and Peele was only nominal, and that there was an end of every remedy against Peele.

• Mr.

• Mr. Black afterwards brought the cause again to trial before lord chief justice De Grey, and a special jury at Guildhall, on Thursday the 11th day of July, 1776, when a verdict was given for Mr. Peele, agreeably to the opinion of lord Mansfield, and as the grounds of this verdict were clearly set forth in the charge given by the learned judge to the jury; the following is given as the substance of the charge. After stating the natore of the case before them, the learned judge observed, that it must be understood that Mr. Black is bona fide an indorsee, (or possessor) as such he may resort to three paymasters ; either the drawer of the bill, the acceptor, or indorfer, yet he may discharge one or other of them; and here I think the plaintiff's counsel, Mr. Mansfield, stated the rule in law too Itrong; when he said, “ nothing could discharge one or other of them without an express agreement for that purpose." I do not think fo; I tako the law to be this, “ If the indorsee (or poffeffor) does discharge the acceptor once, he never can resort to him again ; and he may do this either by an express agreement, or what will amount to an implied agreement, by taking part of the fum from the drawer or indorfer ; be thereby gires credit to the person who pays part of the sum, by giving him time to pay the remainder. I take it in point of law the acceptor by that means is discharge ed, because by taking part from one he quits the others, and can never go back to them again." There is no evidence chac Mr. Black has given any credit to the acceptor, therefore I think he cannot maintain his action. It will be for your consideration if he has so abandoned the acceptor as to deprive the indorfee of having recourse to him again, There are particular facts much insisted on both for the plaintiff and defendant. The bill being due in August, 1773, and not paid, an action was brought againīt Dallas the indorfer, and Peele the acceptor ; at that time Mr. Black is so far from abandoning the acceptor, that he asserts his right on both: he went to a commitment; one evidence said he went to the defendant, and wiked the matter might be delayed rill his master returned to town, therefore bail is not put into the sheriffs till September. It does not appear what made the parties give bail at that time; this is by no means a waving of the demand on the acceptor. The next demand is in September, this appears by Mr. Shaw's evidence; he went to see if this affair was seirled, and was told, it was expected that matters would be settled very soon; this delay was not a waving but a suspending of proceedings, in expectation that the matter would be settled. Now we come to a material transaction, what passed the 5th of November : it appears that an agreement in the case was made between Mr. Black and Mr. Dallas. From this

agreement it appears, that Dallas was to confess judgment for the whole debi, and he was likewise to give interest and costs, to. gether with all the expence of levying che execution, theriff's poundage, and officer's fees, if the bill was not paid before the last of February ensuing, on condition of Mr. Black's fufpend. ing all proceedings till that time, which was agreed on by both


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