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 how the taxes fly away with the money of a nation; how they go into the hands of the government-man and the fund-holder, and do not return into the pockets of the people, who pay them. For the future, Mr. Burke's assertion, that the taxes are like the vapours that ascend into the clouds and return to the earth in fertilizing showers, may pass for an agreeable metaphor, but for nothing more. A pretty joke truly, this, of the people's receiving their taxes back again in payment for what the rich want of them. It is as if I should buy a pound of beef in a butcher's shop, and take the money out of his own till to pay him! It is as if a bill is presented to me for payment, and I ask the notary for the money to take it up with! It is as if a Noble Earl was to win 50,000l. of a Noble Duke over-night, and offer to return it to him the next morning, for one of his estates! It is as if Mr. Burke had been robbed of a bond for 4000l. and the fortunate possessor had offered to restore it, on receiving in lieu his house and gardens at Beaconsfield! Having thus pointed out the nature of the distress, we need not inquire far for the remedy.

Sept. 8, 1816.

Lay-Sermon puts us in mind of Mahomet's coffin, which was suspended between heaven and earth, or of the flying island at Laputa, which hovered over the head of Gulliver. The