[JUNE, candles are made with it. It is comprehensive and reflecting mind also employed with advantage, and of the author, dwells, in proporconsiderable saving, in the manu- tion to its relative value to the cofacture of cloth, instead of Galli- lony, and the general interests of poli oil. Some glass-blowers have the British nation. We cannot, stated to the author, that they pre- therefore, too earnestly recomfer it to any other oil, or substance mend the attention of our readers for burning, in consequence of its to the work itself, being unable, giving the most intense fire. This without selecting more than is conoil acquires consistency at seventy sistent with our limits, to do jusdegrees of Fahrenheit's thermome- tice to the author's views. We ter; and, therefore, will not be proceed, therefore, to subject to leakage, except during the warmest part of the voyage. The export duties in Ceylon amount only to five per cent. on the prime cost. Of the other charges for bringing it into the London market, the speculating merchant will be the best judge. No. 7. relates to wood, planks, and timber. Under this head, the author gives an interesting description of the various kinds of wood produced in Ceylon,-namely, the Calamander, the Homander, and Ream wood, the Jack-wood and Iron-wood; and of the advantages, which may be derived from the large forests of Morotto, Almanille, Hindoo, and some Teak, which may be all employed in ship-building. Ceylon produces excellent materials for masts, and yards, of large ships. If king's docks be constructed at Trincomalee, the public would reap great advantage by employing the island wood, for the building and repairing of men of war. The bringing into full use, the great resources of that colony, in this respect, is an object of the first magnitude; particularly since such inexhaustible stores have been opened to us, by the possession of the Candian territory. Nos. 8 to No. 14 inclusive, contain information highly, if not equally, important with the preceding, on the Palmyra Reapers and Rafters, Pearls, precious Stones, Rice, other Grain, and Roots, "Cloth, Sugar, and goods imported. 1 On each of these subjects, the Book III. concerning the Public Revenue. The author divides this into two distinct branches. The first, derived from sources, unconnected with taxation. The second, comprehending all the taxes;-namely, 1. Land Tax. 2. Taxes upon all other property. 3. Taxes on consumption.-4. Capitation Tax.-Under the first head, the reader's attention is principally called to the article of Cinnamon. The author enlarges on the cultivation, and trade, of this commodity, under the Dutch government; and after giving information on various topics connected with them, remarks that as we have now effected the conquest of the interior of the island, where cinnamon is to be plentifully obtained, it may be a matter for serious consideration, whether government may not disencumber itself of the whole establishment, and purchase this article from the natives at a fixed price. This would stimulate the general industry of the country, and induce its inhabitants to cultivate this plant, the bark of which would, probably, cost government less than it now does, by the charges of the present establish ment. The other sources of revenue under the general heads stated, and which the author displays and discusses, with his usual regard to the good of the colony and the mother country, are the Pearl and the Chank Fisheries-the Choyroot the exportation of Shark-fins, and the Sea-urchin-the cultivation and trade of Sappanwood, and the Stud in the islands of Delft and Two Brothers. He then proceeds to the Second Part of Book III. which contains the second branch, into which he had divided the Public Revenue, namely, the Taxes. The author's observations on the original tenure of land in Ceylon, and the taxes connected with it are very interesting. As we cannot enter into the detail of them, we must content ourselves with stating the opinion which he advances, that the tenure, under which land is held in Ceylon, is a bar to the improvement of agriculture; for it cannot be expected, that those holders of it, who must pay so much as one-fourth, or one-half of the produce to government, will feel that interest which they would, if they expected to reap the whole benefit of their exertions, or of the expense bestowed upon the land. Our author takes in their regular course, and bestows due remarks on Taxes, falling upon all kinds of property-Stamps, used in the transfer of moveable, and immoveable property-Fees, paid on Judicial Processes-Per Centage, paid on Goods sold by public auction Taxes upon Consumption -Sea Customs-Land CustomsSalt, as a source of revenue capable of still increasing it, and acting as a substitute for others, which are liable to objection-Different taxes comprehended under the head of Licenses-Post-Office -Batta-and, lastly, Capitation Taxes. Having taken a separate view of these various branches of revenue, he calls the attention of his readers to the consideration of several general remarks. The total amount of the revenue, collected annually, from 1809 to 1812, was as follows: In 1809-3,006,210 rix-dollars. 1810-2,687,065 do. Asiatic Journ.-No. 18. 1811-2,926,228 1812-3,028,446 .do.ofi dor In the first of these years, there was a Pearl-Fishery, which gave 249,288 rix-dollars, and there was none in the following years. The other branches of revenue, therefore, appear to have considerably augmented; and this augmentation has arisen from the productiveness of the taxes. As no new taxes of consequence were imposed during the period, the evident conclusion is, that we must attribute the increase of the revenue, in the old established ones, either to a better administration, or to a general improvement of the country. In respect to the present condition of the Public Revenue in T Ceylon, and the system of its taxation, it cannot be denied, that great steps have been made towards improvement. Those, who are aware of the slowness with which political and economical changes are, and ought to be, effected; those, who know with how much difficulty old habits and prejudices are eradicated; those, who have noticed the reluctance of all governments to relinquish old established sources of revenue, and to trust the result of new ones;-those, lastly, who reflect, that almost every thing, which is still offensive in the present system at Ceylon, arises from the ancient institutions of the country, and the mistaken policy of the Portuguese and Dutch Governments; will the more readily admit the merit of what has been already accomplished, although there are still objects which claim the beneficent attention of his Majesty's Government. The concluding part of this interesting work is employed in the display of the Public Expenditure" of Ceylon,-its Civil FundPresent Amount of its Property Suggestions for its Improvement, so as to render the establishment made efficient for the Public Service, not VOL. III. 4 D to make a better provision for the Civil Servants and their Familiesthe Civil and Military Expenditurethe Mode of lessening the Expense in the Civil Departments, without weakening the AdministrationComparative Views of the Expenditure and Revenues of the Colonial Government-General Remarks on the State of the Colony, &c. &c. &c. On the latter subjects, and as a summary of the author's objects in publishing the valuable work which we have now analized, we cannot more effectually benefit our readers than by the following insertion: In concluding this part of my Work, I shall take a connected view of the operation of the present system of revenue and expenditure upon the interests of the commerce, agriculture, and riches, of the natives of Ceylon. In the first place, we find, from the present excess of expenditure above the revenue, that not only all that is raised from the country people by taxation, but also the whole of the revenue derived from the cinnamon and pearl, choy-root, chanks, and the sources of revenue not pressing on the people; to all which must be added, the amount of the King's pay to the European troops, is, in the first instance, spent in the island. Taking, then, what is paid by taxation at 2,200,000 rix-dollars, the surplus of expenditure beyond that sum cannot be stated at less than 1,300,000 rix-dollars, which are supplied by the sources just mentioned. This calculation stands on the ground, that Government should not expend more than the total amount of its revenue, and the King's pay to European troops. The whole expenditure, then, should it be kept within those limits, must be estimated at 3,500,000 rix-dollars. From this sum, which would, at first sight, appear to flow and remain in the island, must be deducted the balance of trade against the Ceylon merchants, which is paid out of it, in bills or coin. Noticing the great fluctuation, however, that has taken place in late years, it would be difficult to state an average for it; 1 must, therefore, refer the reader to the former part of this work, that he may form his own opinion from the data therein laid before him. I would myself take it at 1,000,000 rix-dollars per annum against the Ceylon merchants: to this must be added, about 350,000 rix. dollars a year, which are spent by Government out of the island for provisions to the troops; and then the savings of civil, judicial, and military servants, however small they may be in general, must by no means be omitted in this calculation, and may be taken, perhaps, at 200,000 rixdollars. If we put these sums together, we shall have 1,550,000 rix-dollars spent by Government, which do not remain in the country. If the expenses of the colony be kept within the limits of its own re sources, there is left, spent and remainviz. 250,000 rix-dollars less than is coning in the country, 1,950,000 rix-dollars ; tributed by taxes, and (by reference to the totals of Table, No. 16,) 1,050,000 less than the general revenue derived by Government from the island*. I am well aware of the excessive diffi culty, nay, impossibility, of arriving at great precision in similar calculations. The truth of them is influenced, more or less, by a number of circumstances that it is not in our power fully to appreciate; but, on the whole, they will shew, within some degree of approximation, the general state of the country. My chief reason for thus connecting a view of the public expenses with the commercial state of the colony, is to bring fresh to the mind of all who are really anxious for its welfare and opulence, the true and only means to promote and secure them. It cannot, therefore, be too often, or too earnestly, pressed upon their attention, that the improvement of cultivation in rice and other grain for food, and the introduction of cotton and the manufacturing of it for clothing to the natives, are the chief barriers which must be interposed to stop this drain on the vital resources of the colony for the great commercial balance against Ceylon is produced by the very large importation of those two articles of first necessity. To this main purpose our new acquisitions are eminently adapted. The Candian territory has always produced more rice than was wanted by its inhabitants its soil is very fertile in that grain; and there is much of it that may, with the greatest ease, be brought into cultivation. Rains hardly ever fail in that elevated country, which is also well watered by streams, Cotton grows most luxuriantly in the interior of Ceylon; its climate and soil resemble that of Palamcotta and the Tinnivelly country, on the opposite coast, where the finest cotton is produced, and manufactured into cloth, which is exported to all parts of the world. There is, in fact, nothing wanted but industry, and capital to promote it, to render Ceylon perfectly independent for food and clothing. The Candian provinces are also fertile in coffee, pepper, cardamom, arreca nuts, timber, and the finest wood for ca : No wonder that, under these circumstances, we should find that one of the principal obstacles to the prosperity of the colony is the want of capital to put industry into action, binet work,-all articles adapted to exportation: and, until the island be perfectly independent, for food and clothing, its resources must be looked for in exportation. The opening of wide markets in England for its produce, the arack and cocoa nut oil; an attention to the tobacco-trade; the improving of its manufactures in coir; and, in general, a steady perseverance in stimulating the indolent natives to industry; are the only means by which a channel may be opened to the introduction of some wealth that may fill up the vacuum left by its unfavourable balance of trade. Considering Ceylon as a market for British manufacturers and goods, it must not be expected that it will offer a great sale for them, because there is hitherto but a small population of Europeans, and the habits and wants of the natives are of a nature not to create a demand for such manufactures and goods. The British merchants venturing upon the trade between Ceylon and the mother country, will find their advantage (especially so long as the exchange continues very high against the colony, of which there is no prospect of change, unless by means of direct measures originating in the Government) either to take to Ceylon gold and silver coin, or to sell in Ceylon bills drawn upon their correspondents in England, or upon any agency-house on the continent of India. Their profits must depend both upon the sale of their bills or coin, and upon the price of the colonial produce sold in England, which, in certain articles, has proved to be very favourable. An History of Muhammadunism : comprising the Life and Character of the Arabian Prophet, and succinct Accounts of the Empires founded by the Muhammadan Arms. An Inquiry into the theological, moral, and juridical Codes of the Muselmans, and the Literature and Sciences of the Saracens and Turks. With a View of the present Extent and Influence of the Muliammadan Religion, by Charles Mills, Esq. vol. 8vo. pp. 430. Price 12s. London, Black, Parbury, and Allen, 1817. WHEN the early Christians prophesied (with all the probability that earthly reason could give) the establishment of Christianity on the ruins of paganism, they little thought that an Arabian merchant would be a more powerful opponent than the accumulated superstition of ages, fortified as it was by the sanction and submission of the wisest and most illustrious of the heathen world. But this phenomenon, deserving the inquiry of the acutest intellect, aided by the treasures of the most laborious mind, has happened, and still continues: nay so accustomed are we to this influence of a false religion, over so immense a tract and popu It is not easy, however, to state how lation, that most Europeans regard far the resources of this colony may one day extend. Under a well-directed administration, we are, perhaps, not too sanguine in thinking with Dr. Colquhon, that it may in time be the source of a very enlarged commerce to the English ports; and that its public revenues may rise sufficiently, so as not only to cover its own expenses, but even to leave a surplus in favour of the mother country. A curious Appendix is annexed to this work, including "Answers given by some of the best informed Candian Priests, to questions put to them by Governor Falk in the year 1769, respecting the Ancient Laws and Customs of their Country." Having extended our limits to the utmost, we have only room to recommend the perusal of this interesting document to the inquisi. tive and general reader. the circumstance as much a matter of course as the establishment of their own individual governments. And while they acknowledge the imposture, impliedly admit its stability. The attention of Christian theological writers seems to have been engrossed by the dissentions of the church, and to have overlooked the existence of half a world of unbelievers, whö, frequently, but for events most trifling, would have subdued the dominions of the true religion. The growing weakness of the Ottoman powers has long stilled the fears of Europe; and the intricacies and jealousies of politics have contributed to, if not produced, this apathy. The relations with the Porte are now as ordinary in diplomacy as between Christian powers, except that sometimes the "malignant and turbaned Turk" indulges his pristine hauteur, forgetting that language must vary with circumstances. Muhammadanism is the religion of prayer as paganism was that of sacrifice. The history of paganism is obscure. But that an an Arabian in the seventh century preached particular doctrines and compelled the eastern world to accept them; that in the space of twenty years an empire over the lives and consciences of men was established in the fairest part of the globe; that the Persian and Grecian powers were beaten down; that the standard of Muhammad triumphed over the banners of the church of Christ, corrupted as that church had been by the vices of men, and that this false faith continues its influence in the world, are wonderful, melancholy, and authentic facts. The history of Muhammadanism embraces a large space in the religious and political annals of mankind: but no writer until the present has made it a subject of regular and separate discussion, Every other religion has had its historian,and a life spent in study could not even peruse all the volumes on ecclesiastical annals. An history of Muhammadanism has long been a desideratum in literature. We are now to investigate the merits of the present attempt, and after the remarks we have previously submitted, our readers will judge of the importance of the task, and of the high reputation of its successful accomplishment. With no contemptible attention to method, the author has divided his great subject into seven parts. These are comprised in as many chapters; the first, gives the life of Muhammad.-The undivided Caliphate, and the rise of the Saracenian Empire form the second The third is allotted to the divided Caliphate and its declension; annexed to which is a Dissertation on the Causes of the Success of the Muhammadan arms and religion of the fourth chapter takes in the history of the Muhammedan Tartaric Empires, and here the mere historical part of the work closes. The Koran, or the theological, moral, and juridical code of the Musulmans, and the Muhammadan sects, will be found in the fifth chapter. The sixth treats on the Literature and Science of the Sa racens and Turks:-and the seventh and last chapter gives a view of the present state and extent of the Muhammadan religion. A manly dedication to Sir John Malcolm, and a suitable, brief, and modest preface, powerfully interested us in favour of the work. And we cannot do better than to examine the book according to the arrangement of its author. In the life of his hero, Mr. Mills has with judgment thrown together many little anecdotes concerning him, interesting in themselves, illustrative of character, and enabling the reader to judge of the justice of the deductions drawn from the actions of the pseudo-prophet. It will not be an unfair specimen of the author's manner to extract the character of Muhammad. rially the mental, as well as the corporeal The progress of time changes so matefeatures of mankind, that it is impossible to give a portrait, which shall delineate an individual in every period of his life. have the ascendency; and it would be abOn different occasions, different passions. surd to argue from one series of actions, that only one passion existed in our nature. The germs of character are sown in our constitution, and are ripened into action by opportunity and circumstances. But if there be a master-passion in every man, that passion in Muhammed was religious enthusiasm. It appeared in all his actions; it displayed itself in every stage of his existence; and it is to this disorder of the imagination, that the birth of Muhammedanism, like that of many other systems of error, may be attributed. In his youthful days, he was decent in his morals, pious, contemplative, and retired in disposition. From the age of twentyfive to forty, he industriously pursued his Occupation of a merchant, and nursed his genius in solitude. He then started |