on Cape St. Vincent, were these: Three years before the reduction of Ceuta, the Duke of Viseo had sent a vessel to explore the coasts of Africa, which was the first voyage of discovery undertaken by the Portuguese. This attempt, rude as it now appears, was then pregnant with a series of alarms, particularly adapted to depress the resolution of seamen, who are always well versed in legendary horrors. Africa, from time immemorial, has been the land of wonders or fairy illusion, and though the industry of the 19th century may have removed many of the plausible theories that darkened the beginning of the 15th, we still have gained little more than a knowledge of its coasts; and our ignorance even of that, however studiously it may be concealed, disgraces the charts of the first maritime power on the globe. The philosophic ideas of Cicero, who collected whatever had been approved by the ancients, were now become the errors of the vulgar; and certainly the arguments that were capable of convincing the reason of so great a natural historian as Pliny, may be allowed to have had some weight on the minds of Portuguese seamen. They believed, therefore, that the middle regions of the earth, in the torrid zone, teemed with scorching vapours, and that the interior of Africa, as well as its coasts, were uninhabitable from intense heat. They are described, however, to have completed their voyage to Cape Bojador, and their success led them to more extensive projects. The systems which the narrow faculties of man frame in every age, and substitute for the sublime truths of nature, would here probably have repressed, at least for many years, the daring exploits of navigation, if the unprejudiced and clear mind of the Portuguese Prince had not dared to question the validity of the ancient sages, the most enlightened philosophers, and the most accurate geographers which Greece or Rome had produced. With a judgment matured by the conversation of various scientific men, whom his patronage had attracted in Africa, and with a mind enlarged by the perusal of every work which illustrated the discoveries he had in view, the Conqueror of Ceuta returned to Portugal. The high land of Cape St. Vincent, as he approached the coast, displayed the extensive command of an ocean hitherto unexplored; and probably, a view of its cliffs, at a time when his mind glowed with future projects of discovery, might suggest the first idea of constructing his romantic town of Sagres on the Promontorium Sacrum of the Romans. At Sagres, his arsenals and dock-yards were built, while his presence stimulated their industry and skill. Under his auspices, the mariner's compass was brought into use, and the means of ascertaining the latitude and longitude partially understood. The sea astrolabe, a nautical instrument which derived its name from the armillary sphere invented by Hipparchus at Alexandria, was improved and introduced into the Portuguese service. Skilful mariners from all countries were encouraged to settle at Sagres, and a public school and observatory was established there by the Duke. It was impossible to pass a scene of so much interest without feeling a sort of veneration and regard for those whose names are associated with its history, and without rejoicing in the presence of a companion to participate in them.

At sun-set, we lost sight of the Cape; and, on the following morning, approached the straits of Gibraltar, the far-famed Pillars of Hercules. By standing to the northward during the night, we were well over with the Spanish land in the morning, and closed in with the portion of

large fleet that was now coming up under a press of sail. At noon, the breeze freshening from the westward, we opened the Rock of Gibraltar, and stood in for the Bay. Our passing close to Tariffa gave us a fine opportunity of observing that island, on which we saw a new light-house, lately erected by the Spaniards for the direction of vessels entering the Straits. As the Commodore of the fleet passed Europa Point, an exchange of salutes took place, which had a fine appearance, and the loud echo of the rock increased its effect. Several of the vessels also scaled their guns at the same time, which, added to the entrance of the fleet into the Bay under a crowd of canvass, formed a most interesting maritime scene.

As I cast my eyes upon the cloud-capped mountains that bounded our southern view, I could scarcely admit the evidence of my senseswhen they pointed me to another quarter of this divided globe-when they told me that, though but a few days since I mingled in the dearest circle of polished Europe, I now looked upon the sterile ridges of barbarous Africa! A wide expanse of ocean rolled between myself and those I had left behind, and many suns would rise and set before even what I could address them would meet their eyes; yet, long and tedious as were the leagues that we had traversed since dear England faded from my view, I could with truth address it in the language of Goldsmith's Traveller:

Where'er I roam, whatever realms I see,
My heart untravell'd, fondly turns to thee;
Still ever homeward turns, with ceaseless pain,
And drags at each remove a lengthen'd chain.

LINES, SUGGESTED BY A PORTRAIT OF LORD BYRON.

Crediton.

Aye, gaze upon that brow,

That brow which towers an intellectual Alp,

Diadem'd with a pale eternity

Of thoughts' untrodden snow-round which high dreams,
Like Alpine eagles, seem to float amid
Inviolate solitude and sunshine! See
The troubled glory of that eye, where keeps

The soul her caverned oracle, and fills
The electric gloom with inspiration! Gaze
On the rich lip of passion and of power,

Whose every curl was moulded by strong thought
Like waters by the tempest !-Shrine superb,
Where late a more than kingly spirit found

A worthy dwelling!

Men unborn will wish

To have drawn the breath of time with him, as if
It were to inhale his immortality!

SOURCES OF REVENUE IN BRITISH INDIA.

In our examination of Mr. Tucker's Work on the 'Financial Situation of the East India Company,' we confined our observations to that portion of it which treated strictly of the subject of finance; reserving what we had to offer on the subsequent portion of the volume, which relates principally to the sources of revenue, until a future opportunity. That occasion having now arrived, we enter on our task.

Among the various sources of revenue in British India, the land-rent taken by its Government ranks as the principal. "From time immemorial," says Mr. Tucker, "the land has constituted the chief source of revenue in India; and for plain and obvious reasons: the habits of the great body of the people are simple and uniform; their diet is spare, and confined generally to a few articles of the first necessity,-rice, vegetables, fish, and the smaller grains; their clothing is scanty and mean; their habitations poor and unfurnished; what we term luxuries, are confined to the opulent few. In all this the keen eye of the financier could see nothing to touch; the objects were too minute and worthless, or too widely dispersed, to come fairly within his grasp, and he was compelled to have recourse to the expedient of taxing produce in the aggregate. Such is the land-tax." And such are the reasons assigned for taking nine-tenths of the produce of the soil from those whom we still dignify with the name of "proprietors." But we find that the "many" do not, however, escape from being taxed on articles of consumption, particularly that indispensable necessary of life, salt. It is hardly correct to say, that "luxuries" of a taxable nature are confined to the " opulent few," and, therefore, not available; since the natives of India are generally addicted to the use of spices, tobacco, and other intoxicating drugs; and we, in point of fact, manage to make opium and spirituous liquors yield a considerable income to the state.

After the land-tax, the monopoly of salt is next enumerated, as an important source of revenue; and it is defended as being a tax that is simple and easy of collection. But when the author had just described the people as reduced to live in so plain and miserable a manner, we are at a loss to conceive how he could imagine that a tax on an indispensable necessary of life-the only seasoning of their simple diet-raising the price of salt to ten times the cost of production before it reach the lips of the consumer, could be by them so little felt as to be almost insensible! We cannot possibly admire, with him, the "equality" of a tax which falls so heavily on an article alike necessary to the existence of the poor and of the rich. Besides the universal hardship upon the consumer, it is admitted, that the manufacture (of the salt, as an article of monopoly,) has been "the source of great misery to the inhabitants of the adjacent districts, who were often forced into the service, and compelled to expose themselves in the unhealthy marshes of the Sunderbunds, to the attacks of tigers and alligators, and to all the physical ills engendered by a pestilential climate. This grievance," continues Mr. Tucker, "has, I trust, been removed." The reason he assigns for this hope is, that "courts of justice have been established for all our Native subjects, and the wretched Molungees (or salt-makers) among the rest." Had the existence of these courts been a remedy for the evil, it would have been cured long ago;

but, according to our latest information, this has not yet been the case. Indeed, Mr. Tucker himself testifies to this, expressing his fear that the Molungees are still among the worst-conditioned of our subjects! He recommends that, instead of employing these men in situations where they may become the victims of ferocious animals, or fall a prey to disease, the manufacture should be transferred to the neighbouring coast of Coromandel, where it may be carried on advantageously, under a drier atmosphere and warmer sun. But while this vital commodity is manufactured for the behoof of the Government, under the management of its servants and Native agents, we are convinced that the greatest oppression will still continue to be practised on the people, and the most extensive fraud and extortion of every kind committed. From the statements given, it appears that the charges of manufacture, under the present system, are about one-third of the gross, and one-half of the net produce. The consumer, probably, pays about ten times the natural price of production, or at the rate of five rupees, for what should cost half a rupee at the salt-pans. In order to realize one million annually, we must drag double that sum out of the pockets of the people, and deprive many of an ingredient most essential to existence. The following paragraph of Mr. Tucker is well deserving of attention. He says:

"Our object ought to be, to draw our present income from a larger quantity; for it is unquestionable that the people do not consume as much salt as they desire to use; and we certainly have the power to place the article more within their reach, and to afford them a more liberal measure of indulgence, without any sacrifice of the present revenue."

In

But what security have the natives of India that their rulers will act upon just and liberal principles in any thing? The Company's Government at one time, we understand, (about the year 1814,) ordered the saltagents to make less salt than usual, in order that the price might be kept up; upon the same principle as the Dutch burnt one half their spices, to enhance the value of the other half. Yet some of the Zumeendars, in Cuttack especially, were to pay their revenues in salt by stipulation, and were thus hindered from turning their lands to the best account. short, a monopoly of one of the most indispensable necessaries of life, is liable to such monstrous and cruel abuses, (especially in the hands of an irreclaimable despotism,) that it cannot be permitted to exist with safety. All monopolists are acquainted with the principle mentioned by Mr. Tucker, that, generally speaking, " price and profit increase in proportion as the quantity of the monopolized article sold is diminished." monopoly of salt, therefore, is the greatest scourge that ever was inflicted on a country.

The

Mr. Tucker having defended the salt monopoly, because he thinks it expedient to have a tax on an article of universal consumption, then proceeds to vindicate the opium monopoly, chiefly on the ground, that opium is not a necessary of life. "The salt," he says, "is a tax levied upon our own subjects; the opium is a tax levied upon China, and the inhabitants of the Eastern Archipelago. Salt, if not an absolute necessary, is highly conducive to comfort and health. Opium, except when used as a medicine, is an intoxicating drug." So is wine; so is gin; so is beer; and consequently, by parity of reasoning, they should all, in like manner, be monopolized from the people of this country. "Hence," he argues, "the object should be, in the one instance, (that of salt,) to draw

the same revenue from the largest possible quantity; in the other, to draw the same revenue from the smallest possible quantity: and experience has shown, in the case of opium, that the amount of revenue is, in general, inversely as the quantity sold." But it appears that the Company have entertained the same opinion with regard to salt, and acted upon it, without the sanctified pretence, that they were thereby guarding the people from the pollution of intoxicating drugs! What would the people of England feel, if the Minister were to avow an intention to tax wines, and every other exhilarating beverage, to the utmost possible extent consistent with the safety of the revenue, for the benefit of their morals? Yet the East India Company gravely professes to have this pure regard for the morals of the Chinese and Polynesian nations. But the opium monopoly is a burden on our own subjects, as well as that of salt; and, as Mr. Tucker himself confesses, one trenching severely on the rights of property. "I cannot," says he, "get over one objection to which the monopoly is liable namely, that the Government have been compelled, as a means of securing it, to prohibit the cultivation of poppy in particular districts, and thus to trench upon the rights of property. Yet," he adds, "even for this stretch of power, some excuse may be found; since the general use of an intoxicating drug is not only productive of physical evil, but is moreover calculated to have a prejudicial effect upon the morals and good order of society"! Therefore, "for the good of mankind," the East India Company seizes upon the whole profits of the cultivation of its own subjects, and has the opium smuggled into China, to benefit the morals of the subjects of his Celestial Majesty! Again, however, there is this salvo to the Company's conscience: "the Chinese are certainly made to pay very high for our opium; and they, in return," (or rather the Company itself,) "make us pay very high for their teas: but we scarcely can be said to do them an injury by raising the price so as to discourage the use of the drug, which, however excellent as a medicine, cannot be used habitually, or in excess, without injury to the individual who indulges in the habit." Such is the incomparable morality of the opium monopoly, which is confessed to rob the people among whom the commodity is cultivated, of the just use of their property, and to be smuggled into the hands of the consumer at an unnatural price!

The author ascribes the improvement in this branch of the revenue chiefly to the change in the system of management introduced by Lord Teignmouth. Formerly, the opium was supplied by contract, and is said to have been of inferior quality. This mode being then abolished, it came to be provided by public agents, enjoying a liberal commission on the sales, and the manufacture was confined to the districts more favourable to the growth of poppy. He says: "A rigid examination was establishing at the Presidency, to ensure the purity of the drug: its quality was rapidly improved; the confidence of the exporting merchant and foreign consumer was gradually secured; and, in the course of a few years, a chest of opium, bearing the Company's mark, passed among the Malays like a bank-note, unexamined and unquestioned." We believe this picture to be highly exaggerated, and that even when the drug was originally pure, it was often corrupted at second-hand. With regard to the "rigid examination" spoken of to ensure its purity, we have also our doubts; having perused a correspondence on the subject with the Bengal Government and Medical Board, in which it was proved, that the examiners in Ir