mate derivation, but is also a term much wanted in the English language, as there is no other to express the same meaning, except Exchanger, which seems too general and indefinite.”—p. i. note.

This treatise comprises almost every subject curious or useful relating to commercial transactions; and any one who thoroughly understands its multifarious contents, may be considered as already furnished with the knowledge the most essential to the mercantile profession. Dr. Kelly very truly remarks that there is no other complete treatise on this subject in the English language, and that the want of such a thing has been seriously felt and greatly deplored by many persons well acquainted with the commerce of the country. Sir John Sinclair in particular, in a passage selected from his Letters to the Governor and Directors of the Bank of England, not only asserts and laments the existence of this evil, but also points out the remedy. It was in consequence of the hints received from this public spirited gentleman, that the author of this work was induced to set about a translation of the Hamburgh Contorist, the only work which, in Sir John Sinclair's opinion," explains the subject in a complete and satisfactory manner," and which is "a book of such merit and utility, that the city of Hamburgh have given the author a pension for writing it."

"In consequence of this suggestion, several proposals were made for translating Kruse; but none of them met with encouragement until the year 1804, when a Prospectus of the present publication was submitted to the Governor and Directors of the Bank of England, who approved of the plan, and patronized the work. Their example was immediately followed, in a most liberal manner, by a Court of Directors of the East India Company; and also by the Board of Trade, and by many of the first Mercantile Houses in London.

Several eminent merchants further engaged to assist the undertaking with such information as their experience might afford; and the Bank Directors likewise granted the author access to the Bullion Office, for the purpose of selecting coins; and permitted Mr HUMBLE, the chief of that office, to give such assistance as his extensive knowledge of monies enabled him to bestow-a permission which has proved of great advan rage to the Work. At the same time Mr. BINGLEY, the King's Assay Master of the Mint, undertook to determine the weight and fineness of the coins; which he has gratuitously performed, with equal zeal and scientific accuracy.

In addition to these arrangements, the author employed an able mathematician and linguist to assist both in computing and translating; and established besides a foreign correspondence, in order to obtain the most authentic information. He likewise procured the most approved publications in different languages on the subject of his research; and though these works have been consulted and compared on every proper occasion, yet no articles of importance bave been finally committed to the press, without the inspection and approbation of experienced merchants of the different countries to which those articles respectively related.-p. iii.

But though a good deal of what is contained in the present work has been extracted from the above-mentioned publication, it is not merely as a translator and an editor that Dr. Kelly has a claim to public approbation. Much will be found by the intelligent reader to be original, the fruit of his own unremitted. diligence and laborious research. None but those who are well acquainted with the nature of the subject, can be fully aware of the immense labor and application which such a work demands; and consequently none but they can justly appreciate the merits of its author. The extensive information it required -the infinite number of books and persons of different nations and languages to be consulted-the continual caution necessary in order to avoid mistakes in the intricate calculations to which the construction of the tables and many other parts of the book, gave rise together with the difficulty of making a proper selection from the apparently endless and often perplexing and contradictory materials which his researches might procure, and of making a proper arrangement of his materials when se lected this combination of alarming circumstances would have deterred any person of moderate industry and capacity from so arduous an attempt. The great expense also, necessarily incurred in the prosecution of a work so extensive, and composed of such costly materials, would have prevented most men from ever bringing it to a termination. On all these accounts the mercantile world are the more indebted to him, whose industry, talents, and opportunities have been found competent to an undertaking of such magnitude.

We transcribe one of the notes to the preface for the purpose of giving the reader some idea of the labor which the author must have undergone before this work could be completed.

"The following are the principal authors whose publications have been consulted in composing the present work. They are here classed under four heads: viz.

"I. General Treatises. On Exchanges, Monies, Wrights, and Mea

sures.

"Kruse of Hamburgh; Ricard of Amsterdam; Benaven of Italy, (Caissier Italien,) Marien of Spain; Gerhart of Berlin; and Dubost of London.

"II. On Exchange only.

"Corbaux, Ruelle, Giraudeau, and Reishammer of France; Senebier of Geneva; and Bewicke, Teshemacher and Bonhote of London. "HI. On Coins only.

Bonneville of Paris, and Ede of London, on Coins in general; and on English Coins, Locke, Harris, Sir Isaac Newton, Lowndes, Snelling, Folkes, and Lord Liverpool.

"IV. Works which have been consulted with advantage; especially on Weights and Measures.

"Paucton's Metrologic; Postlethwayt's and Peuchet's Commercial Dictionaries; Oddy's European Commerce; Dr. Hutton's Mathematical Dictionary, and Recreations; and Dr. Young's Lectures on Natural Philosophy and the Mechanical Arts.

"Here it may be observed, that of late years the subject of Exchange has excited more than usual interest, and has undergone very able inves tigations and discussions, particularly in two Reports of Committees of the House of Commons, with their Minutes of Evidence: the first in 1804 on Irish Exchange, and the second in 1810 on the High Price of Gold Bullion.

"Numerous publications on the principles of Money and Exchange have followed the above Reports, chiefly by Lord King, Messrs. Thornton, Parnell, Forster, Wheatley, Smith, Ricardo, Musbet, Blake, Sir Philip Francis, Sir John Sinclair, Sir James Stewart, Mr. Huskisson, and Mr. Bosanquet; also by Messrs. Hill, Grenfell, Lyne, Cock, Atkinson, and Chalmers. To which may be added, occasional Dissertations on Political Economy in the Edinburgh Review."-pp. iii, iv.

The more this work is circulated and read, the more will its utility and excellence be acknowledged, and the more readily will the claim of its author to the character of a public benefactor be allowed. It is useful as a commercial vade-mecum, as a book of reference on mercantile subjects, by the frequent consultation of which our less experienced men of business may become somewhat expert in their profession, and be protected from those hazards and frauds to which the unskilful are at all times liable. It is useful even to the most experienced mer chants, inasmuch as it contains valuable and necessary informa tion, which cannot be committed to memory, which does not often occur in the regular routine of business, and which is not to be found in any other single treatise; and all this is so arranged, that it can be resorted to with equal facility and preci sion. It may, in fact, with great propriety be called the Encyclopædia Mercatoria; and we do not hesitate to say, that it is such as to answer any reasonable expectation which the author may have formed, or the public entertained. Of many of the subjects discussed, it may be said, that in them it is impossi ble to arrive at entire freedom from error, unless the various nations of the world could be brought to agree more nearly than they do at present on certain points. "All therefore," says our author,

"that can be expected from the most diligent research is an approximation to accuracy; and if the present tables be more correct than any that preceded them, (which it is presumed they are) an important step is gained. Some future author may approach still nearer to universal correctness; which, if at all attainable, can be effected only by the progressive and aggregate labor of many men, in many ages.—p. vii.

To this extract, in which the author modestly disclaims all

pretensions to infallibility, we will add another from the concluding paragraph of the preface in which he makes a kind of apology to the public, which we are sure will be kindly received.

"The bor and attention which this work required will not be easily estime!! nor should the number of years spent in the performance be ascribed to aus neglect or unnecessary delay, but rather to diligent and persevering research, in collecting material, procuring information, and comparing authorities. In short, where numerous corrections and additions were continually to be made, deliberation was indispensable: and in many cases even long delays proved highly advantageous. This was particularly experienced where foreign Merchants were to be consulted; and it should not be forgotten, that without their help, no Individual, however skilled in commercial science, could hope to succeed in so extensive and laborious an undertaking.

"The Author cannot conclude these remarks without expressing his most grateful acknowledgments to the many intelligent Merchants and other able and eminent persons who have honored him with their assistance in the progress of his work. He would also wish to mention their names and specify their important services, but the list would be inconvene.py numerous, and might not be entirely approved. He begs only to ad 1, that the valuable time and attention which they have so liberally bestowed, and the zeal which they manifested on the occasion, besides impressing nim with gratitude, constantly stimulated him to new exer tious to render the work worthy of such honorable aid and distinguished patronage. How far his endeavours have been successful, he now, with all due deference, submits to the decision of the Public." p. viii.

ART. X.-An Essay on Immortality. By the Author of á Review of First Principles of Bishop Berkeley, Dr. Reid, and Professor Stewart. Longman, and Co. 1814.

THE object of this tract is to illustrate the moral argument for the immortality of man, as grounded on the unequal distribution of human happiness. For this purpose the author forms a contrast between the two orders of beings, namely, that which is gifted with reason, and that which is guided by instinct; and makes an estimate of the comparative sum of happiness resulting in this life from the constitution of each. The result of his investigation is, that the advantage lies on the side of that order of beings which is endued with instinct; and, consequently, that whoever believes in the existence of an all-good and just Governor of the world, must take his goodness as the ground of assurance, that he would not have laid the greater load of misery on the superior order of beings, had they not been destined to some

thing better than a mere earthly existence. The object is good, and the subject affords fair and ample scope for the exercise of an enlightened mind. What more pleasing office can there be than, by arguments drawn from the comparison of two different orders of beings, to urge the individuals of the higher order to virtue, and to a grateful consideration of the blessings prepared for them in a future state?

We are obliged to state, that the author is far from doing justice to the proposed subject. He speaks familiarly of Newton, and Locke, and other philosophers, but he seems an utter stranger to the habits of profound reflection, and close reasoning which distinguish their writings. Every page of his work bespeaks him a novice in the art of logic.

To attempt an analysis of a treatise of such a desultory, inconclusive nature as the present, would be a vain task. We shall therefore give only the outline of it-with a few quotations to convince the reader, that this author, who thinks himself competent to treat of the doctrine of immortality, has yet hit upon no certain method of ensuring immortality to the offspring of his own brain.

He divides his work into three parts; the first contains "considerations which tend to prevent a general comparison of Human Life, with Instinctive Life-considerations which have operated upon those who have noticed the comparative fact, and prevented them from applying it—a test of the ground of the present moral argument, and a general reason for the probation of man." The second comprises," the illustrative moral argument, containing a comparison of the two orders of minds-continuation and conclusion of the illustrative moral argument." Part the third consists of a due estimate of the happiness, or misery, of civilized man-and of the proximate design of creating man, as an order contradistinguished from Brutes."

Such is the outline of the work; and if our readers can clearly discover its meaning, we shall give them credit fora sagacity which we do not possess. But if they are unable to make the discovery from the author's plan, they may, perhaps, do so from his conclusion, which is as follows:

"In taking leave of my subject, I trust it may now be claimed with the fullest confidence,

FIRST.-That the proved amount of ANIMAL happiness diffused over the earth, is a vast manifestation of GOODNESS; which attribute, we find, is often disputed upon a view of the Human species only, and without proving which, NO moral argument can exist.

SECONDLY,That the result of the comparison of the TWO ORDERS, IS A moral indication far beyond the objections drawn from general laws; and