sible for A to dissipate it, and if it is so se· cured, A cannot embark it in trading speculations so as to hazard its loss. It is not only the trader who would often find it difficult to offer such security for the sum demanded of him by the state as would be accepted in the money market. How many landholders are there of large and clear incomes, the titles of whose estates will hardly bear the minute inspection to which they must submit them if they attempt to borrow money upon mortgage! At what a disadvantage must the owners of lifeestates borrow the sums assessed upon them! and yet even these would be better off than some other classes of borrowers. For instance, the interest, which a fellow of a college has in his fellowship, may by possibility endure through his life, and is therefore recognised by the law as a freehold; yet it is determinable by marriage, which the law will permit no man to bind himself not to contract, and by the commission or omission of various other acts, against which no covenant could secure the lender, and upon which the judgment of a domestic forum, namely that of a visitor, is conclusive, however summary or informal. Naval and military officers are similarly situated; and it would probably not be easy for either fellow or captain, having no other property but his fellowship or commission, to anticipate his revenue by raising a loan upon it, even if the law had not prevented officers from borrowing on the security of their commissions. And the same remarks apply to all those numerous classes of persons, some high and some low, whose incomes arise from the enjoyment of offices of which they are liable to be deprived at the will of their employers, for their own misconduct, or in consequence of supervening inability to perform the duties, arising from sickness, accident, &c. But the government can borrow upon the credit of all these incomes, as if they were permanent; for, though A B and Close their situations, others must succeed to them, in whose hands the emoluments will be equally accessible to the government. And, in like manner, wherever a fund is divided between a tenant for life and a remainder-man, either of these parties must borrow to a disadvantage; the first on account of the insecurity, the second on account of the remoteness of his interest; but the government can borrow on the credit of the whole fund, which it can reach in either of their hands. But further, where the borrower is an individual, he must submit to the inconvenience of being liable to have the loan called in at the pleasure of the lender; or, if he stipulates that it shall not be called in for a certain time, or without a certain notice, or the like, all such stipulations are valuable considerations in addition to the loan, and must of course be paid for by an equivalent in some shape or other. But the facility with which government securities are negociated renders all arrangements of this sort unnecessary; the holder can at all times get their value at the market price, and as that price, if the character of the government for stability and punctuality in its payments be good, is liable only to the same fluctuations inversely to which the value of money in the market is liable, and as those fluctuations are uncertain in their nature, and as likely to be to the benefit of the holder as to his detriment, it amounts to nearly the same thing, so far as he is concerned, as if the value of these securities were fixed to the most perfect uniformity. This, indeed, is impossible not from any peculiarity in the nature of government securities, but because no commodity is free from fluctuation in value; and money lent to be repaid in numero as little as any other; for the borrower may force the lender to receive it again at a very disadvantageous time; and, if he be restricted from so doing, that agreement must be paid for by an equivalent, as was before observed in the corresponding case. "Supposing, however,' says a writer on this subject in the Quarterly Review, all the difficulties attending the negociation of private loans to be surmounted, still the use of this expedient neutralises the first of the two advantages proposed by the advocates of the new plan of finance. For if, at the end of the war, individuals are to remain oppressed by the weight of debts contracted for the purpose of paying off in each year their shares of its charge, they will be no less distressed than they now are by remaining liable to their shares of the public debt. 'We will now consider whether, by the use of the same expedient, the other anticipated advantage, namely, the saving the expense of collecting the interest-taxes, negociating public loans, and managing the accounts of the debt, would be more effectually realised. It is material and obvious to remark, though it seems to have escaped the notice of our projectors, that the expense of collection must be added to the weight of taxes levied for the purpose of raising the supply within the year, as well as to that of interest-taxes. If both were to be collected at the same rate per cent., nothing would be saved upon this head by the remission of the extraordinary taxes at the end of the war. The two principal branches of the revenue of the united kingdom, the customs and the excise, are collected, the former at an expense of about 12, the latter of about 43 per cent. The net receipt of the customs, after deducting repayments, allowances, discounts, drawbacks, &c., amounted, in the year ending on the 5th of January, 1823, to £12,923,420 and a fraction; the cost of collection to £1,547,486 and a fraction; the net receipt of the excise amounted to £28,976,344 and a fraction; the cost of collection to £1,360,869 and a fraction. The total net receipt then of these two taxes, about £42,000,000, costs nearly 7 per cent., in collecting. We will assume that any additional taxes to be imposed for the service of a war would be collected at the same rate, and that the sum required to be raised is £1,000,000. If this is raised by loan at 5 per cent., the expense of collecting the interest-taxes, £50,000, at 7 per cent., will be £3,500 a year, and an annuity to that amount must be raised by the people, in addition to the interest-taxes; but if the whole million is to be raised within the year by war taxes, the expense of collecting these taxes will, at 7 per cent., amount to £70,000; and this £70,000 must also be raised by the contributors by private loan, and the yearly interest of it at 5 per cent., will also be £3,500 a year. The same reasoning applies, whatever rate of interest money may be supposed to bear at the date of the transaction, or at what ever rate per cent. the taxes may be supposed to be collected; because any increase or diminution of either of these rates would affect both sides of the account alike. It is true, indeed, that, if the selection of the objects and modes of taxation were guided by perfect political wisdom, there ought to be no other difference between the cost of collecting a large and a small revenue, than that trifling one, which would arise from the necessity of employing in the former case agents of greater responsibility, and consequently requiring larger pay, than such as would be sufficient in the latter. For, as all taxes ought to be so contrived as to bear equally upon every man's property in proportion to its value, nothing more ought to be necessary, when the public service requires a larger amount of money to be raised, than to increase the weight of the existing taxes, without creating any new ones, which would require the introduction of new machinery for the purpose of collecting them. But this contrivance is one of the most difficult problems in political economy. The propertytax was perhaps the nearest approach that has ever been made to the solution of it; and accordingly the expense of collecting that tax was incomparably less than that of any other that ever was imposed in this country, being, in the year ending on the 5th of January, 1814, only £306,158, upon a receipt of £14,318,816. Still the repugnance, with which it was endured, showed that it had defects, unatoned for in the opinion of the contributors, even by the high merits which it possessed as a measure of public economy. If, however, it should be maintained, and we acknowledge ourselves inclined to lean to this opinion, that the public dislike to this tax was occasioned more by the great weight, which it added to the already enormous pressure of the public burdens, than by any thing peculiarly obnoxious in its own nature; that a property-tax judiciously imposed might be advantageously substituted for all others, or nearly all, even in time of peace, and that by increasing it upon occasions of extraordinary emergency, any additional sum of money, which the public necessities required, and the national resources could furnish, might be collected with a very small, if expense; then we would any, additional observe that, as by reason of the exclusive employment of this tax, the collection of the supplytaxes would cost no more, or but little more, during the war, than that of the interest-taxes would have cost under the funding system; so neither would the collection of the interest-taxes after the return of peace, under this latter system, add materially, if at all, to the cost which must have been incurred in raising the ordinary taxes of the peace establishment. If it should be said that in point of fact the people of this country did submit during the war to raise large supplies by the property-tax, which was brought into the Exchequer at a cheap rate, and are now paying the interest of the public debt by other taxes gathered at a great expense, we answer that this circumstance does not at all affect the merits of the two systems under consideration, inasmuch as this heavier charge is voluntarily incurred by the contributors in preference to the lighter charge, on account of their dislike to a peculiar mode of taxation, and is therefore not fairly attributable to the funding system, to which a property-tax would be quite as applicable as to that of raising the supplies within the year. It is therefore immaterial to the present question, whether an increased expense of collection does or does not attend an increase of taxation; because, in the latter case, the gathering either of the supply or the interest taxes will cost nothing in addition to the expense of collecting the ordinary revenue; in the former case, the collecting of the supply-taxes for one year will be as burthensome as the collecting for ever of those which would be necessary to defray the interest of a loan of equal amount. The funding system then is not more expensive, as far as relates to the collection of taxes, than that which is opposed to it.' This writer then endeavours to show that in the negociation of its loans, and the management of the accounts, which become necessary in consequence of them, it is far more economical. But we cannot further pursue the discussion. Old Fr. funde FUN'DAMENT, n. s. foundation of any thing. That on which the body, Yeve me then of thy gold to make our cloistre ; Chaucer. The Sompnoures Tule. Shakspeare. Until this can be agreed upon, one main and fundamental cause of the most grievous war is not like to Raleigh. be taken from the earth. We propose the question, whether those who hold the fundamentals of faith may deny Christ damnably in respect of superstructures and consequences. that South. arise from them. Such we find they are, as can controu! Prior. It is a very just reproach, that there should be so much violence and hatred in religious matters among men who agree in all fundamentals, and only differ in some ceremonies, or mere speculative points. Id. Gain some general and fundamental truths, both in philosophy, in religion, and in human life. Watts. FUNDAMENTAL BASS, in music, that which serves for a foundation to the harmony. This part is according to Rousseau, and all authors who have proceeded upon M. Rameau's experiment, in its primary idea, that bass which is formed by the fundamental notes of every perfect chord that constitutes the harmony of the piece; so that under each chord it causes to be heard, or understood, the fundamental sound of that particular chord; that is, the sound from whence it is derived by the rules of harmony. From whence we may see that the fundamental bass can have no other contexture than that of a regular and fundamental succession, without which the procedure of the upper parts would be illegitimate. To understand this well, it is necessary to be known, that, according to the system of Rameau, which Rousseau has followed in his dictionary, every chord, though composed of several sounds, can only have one which is its fundamental, viz. that which produces this chord, and which is its bass according to the direct and natural order. See MUSIC. A FUNDAMENTAL CHORD is that whose bass is fundamental, and in which the sounds are ranged in the same order as when they are generated, according to the experiment so often repeated by M. d'Alembert, in his Preliminary Discourse and Elements of Music. See MUSIC. But, as this order removes the parts to an extreme distance one from the other, they must be approximated by combinations or inversions; but if the bass remains the same, the chord does not for this reason cease to bear the name of fundamental. Such an example is this chord, ut mi sol, included in the interval of a fifth: whereas, in the order of its generation, ut sol mi, it includes a tenth, and even a seventeenth; since the fundamental ut is not the fifth of sol, but the octave of that fifth. A FUNDAMENTAL SOUND is that which forms the lowest note of the chord, and from whence are deduced the harmonial relations of the rest; or which serves for a key to the tone. See TONIC. FUNDY, a bay of North America, between New England and Nova Scotia, remarkable for its tides, which rise to the height of fifty or sixty feet, and flow so rapidly as to overtake animals which feed upon the shore. Its extent northward, or rather to the north-east, is about 200 miles. From its mouth up to Passamaquoddy Bay, on its north-west side, situated between the province of New Brunswick and the district of Maine, are a number of bays and islands on both sides, and thus far it contracts its breadth gradually. It is twelve leagues across from St. John's, in New Brunswick, to the gut of Annapolis, in Nova Scotia. The fishery is here very abundant and profitable. FUNEN, FIONIA, or FYEN, a considerable island of Denmark, in the Baltic, separated from Jutland by a strat called the Less Belt, and from the island of Zealand by the Great Belt It is 340 miles in circuit, and contains 1376 square miles, and 120,000 inhabitants. On the northeast is the gulf of Odenzee, the only considerable indentation of the island, which has several hills, lakes, and rivers. Here also are forests of oak and birch. Funen is fertile in rye, barley, oats, peas, and maize for exportation; and has, besides, extensive orchards and hop grounds. Fattening cattle for export, and raising bees, form also considerable branches of its rural economy. The chief places are, 1. Odenzee, at the head of the gulf of the same name, with 6000 inhabitants, and some manufactures of woollens, and skins for gloves; the water of the rivulet which last purpose. runs through it being particularly proper for this From twenty to thirty trading vessels belong to it, and 200 enter and clear out annually. 2. Nyborg, a fortified town; of 1,600 inhabitants, on the Great Belt, where a duty is paid by all merchant ships passing through. It is also the usual crossing place to Corsoer, in Zealand, and has a good port, and forty to fifty single-masted vessels belong to it. 3. Svendborg, on the south end of the island, and 4. Faaborg on the south-west, having each 2000 or 3000 inhabitants. 5. Middelfart, on the nar rowest part of the Little Belt, the usual crossing place to Snoghoe, in Jutland; it is a small town, chiefly inhabited by fishermen and boatmen. 6. Bogenzee on the north, and 7. Lessens on the west, both of little consequence. FUNERAL, n.s. & adj. Fr. funerailles; Lat. is derived from funis, a cord, because lighted FUNEREAL, adj. funus, funerea. Funus cords, or torches, were carried before bodies which were interred by night. The term funeral therefore denotes the ordinary solemnity which attends the consignment of a body to the grave; the payment of the last honors to the dead. Funereal is used poetically to describe what is dark, black, or dismal. And after that, came woful Emelie, Chaucer. The Knightes Tale. Spenser. Faerie Queene. Id. I'the' sands, when he before his day shall fall. No day he saw but that which breaks, Marvel. The Unfortunats Lover. Dryden. But if his soul hath winged the destined fight, Inhabitant of deep disastrous night, FUNERAL GAMES, a part of the ceremony of the ancient funerals. It was customary for persons of rank, among the ancient Greeks and Romans, to institute games, with all sorts of exercises, to render the death of their friends more remarkable. This practice was general, and is often mentioned by ancient writers. The celebration of these games, among the Greeks, mostly consisted of horse races; the prizes were of different sorts and value, according to the quality and magnificence of the person that celebrated them. The garlands given to victors on such occasions were usually of parsley, which was thought to have some particular relation to the dead. Among the Romans these games consisted chiefly of processions; and sometimes of mortal combats of gladiators around the funeral pile. They, as well as the Greeks, had also a custom of slaying a number of captives before the pile, as victims to appease the manes of the deceased. Cæsar relates, that the Gauls had also this custom. The funeral games were abolished by the emperor Claudius. FUNERAL ORATION, a discourse pronounced in praise of a person deceased, at the ceremony of his funeral. This custom is also very ancient. In the annexed account of the Egyptian rites of interment, may be perceived the first rudiments of funeral orations, which were afterwards moulded into a more regular form by other nations, who adopted this practise. Nor can we omit remarking, that those funeral solemnities were attended not only with orations in praise of the deceased, but with prayers for him, made by one who personated the deceased. An entire form of one of these is preserved by Porphyry. 'When,' says he, they (the Egyptians) embalm their deceased nobles, they privately take out the entrails, and lay them up in an ark or chest; moreover, among other things which they do in favor of the deceased, lifting up the arc or chest to the sun, they invoke him; one of the Libitinarii making a prayer for the deceased, which Euphantus has translated out of the Egyptian Language, and is as follows:-O lord, the sun, and all the gods who give life to man, receive me, and admit me into the society of the immortal ones; for, as long as I lived in this world, I have religiously worshipped the gods whom my parents showed me, and have always honored those who begot my body; nor have I killed any man, nor have I defrauded any of what has been committed to my trust, nor have I done VOL. IX any thing which is inexpiable. Indeed, whilst 2 Y it up; who hereupon had not only thanks given them, but this additional honor, that after death they should be solemnly praised as well as the men whence it appears, that, before this time, the men only had those funeral orations made for them. FUNERAL RITES, ceremonies accompanying the burial of any person. These rites differed among the ancients according to the different genius and religion of each country. The first people who seem to have paid any particular respect to their dead, were the Egyptians, the posterity of Ham; as they were the first cultivators of idolatrous worship and superstition, after the flood, they were also the first who asserted the immortality of the soul, in its migration into all kinds of animals in earth, air, and sea, and its return to the human body; which they supposed to be within the term of 3000 years. Hence proceeded their great care in embalming their dead bodies, and their vast expense in building proper repositories for them; for they were more solicitous about their graves than their houses. Whenever a person died among the Egyptians, his parents and friends put on mournful habits, and abstained from all banquets and entertainments. This mourning lasted from forty to seventy days, during which time they embalmed the body. The embalmed body was restored to the friends, who placed it in a kind of open chest, which was preserved either in their houses, or in the sepulchres of their ancestors. But before the dead were deposited in the tomb, they underwent a solemn judgment, which extended even to their kings. Of this remarkable custom we have a particular account in the first book of Diodorus Siculus. Those who prepare to bury a relation, give notice of the day intended for the ceremony to the judges, and to all the friends of the deceased; informing them that the body will pass over the lake of that district to which the dead belonged; when on the judges assembling, to the number of more than forty, and ranging themselves in a semicircle on the further side of the lake, the vessel is set afloat, which those who superintend the funeral have prepared for this purpose. This vessel is managed by a pilot, called, in the Egyptian language, Charon; and hence they say that Orpheus, travelling in old times into Egypt, and seeing this ceremony, formed his fable of the infernal regions, partly from what he saw, and partly from invention. The vessel being launched on the lake, before the coffin, which contains the body, is put on board, the law permits all, who are so inclined, to produce an accusation against it. If any one steps forth, and proves that the deceased has led an evil life, the judges pronounce sentence, and the body is precluded from burial; but if the accuser is convicted of injustice in his charge, he falls himself under a considerable penalty. When no accuser appears, or when the accuser is proved to be an unfair one, the relations who are assembled change their expressions of sorrow into encomiums on the dead; yet do not, like the Greeks, speak in honor of his family, because they consider all Egyptians as equally well born; but they set forth the education and manners of his youth, his piety and justice in maturer life, his moderation, and every virtue by which he was distinguished; and they supplicate the infernal deities to receive him as an associate among the blest. The multitude join their acclamations of applause in this celebration of the dead, whom they consider as going to pass an eternity among the just below. Such is the description which Diodorus gives of this funeral judicature, to which even the kings of Egypt were subject. The same author asserts, that many sovereigns had been thus judicially deprived of the honors of burial by the indignation of their people; and that the terrors of such a fate had the most salutary influence on the virtue of their kings. Among the Greeks it was usual sometimes before the interment, to put a piece of money into the mouth of the deceased, which was thought to be Charon's fare for wafting the departed soul over the infernal river. This ceremony was not used in those countries which were supposed to be situated in the neighbourhood of the infernal regions, and to lead thither by a ready and direct road. The corpse was likewise furnished with a cake composed of flour, honey, &c., which was designed to appease the fury of Cerberus, the door-keeper of hell, and to procure the ghost a safe and quiet entrance. During the time the corpse continued in the house, there stood before the door a vessel of water: the design of which was, that those concerned about the body might purify themselves by washing; it being the opinion of the Greeks, as well as of the Jews, that pollution was contracted by touching a dead body. The ceremonies by which they expressed their sorrow for the death of their friends were various; but it seems to have been a constant rule to recede as much as possible in habit and behaviour from their ordinary customs. For this reason they abstained from banquets and entertainments; they divested themselves of all ornaments; they tore, cut off, or shaved their hair, which they cast into the funeral pile, to be consumed with the body of their deceased friend. Sometimes they threw themselves on the ground, and rolled in the dust, or covered their head with ashes; they beat their breasts, and even tore their flesh with their nails, upon the loss of a person they much lamented. When persons of rank, such as public magistrates or great generals, died, the whole city put on a face of mourning; all public meetings were intermitted; the schools, baths, shops, temples, and all places of concourse, were shut up. After interment followed the epulæ or feasts, at which the company used to appear crowned; when they spoke in praise of the dead; and not only at those feasts, but even before the company departed from the sepulchre, they were sometimes entertained with a panegyric upon the dead person. The Grecian soldiers, who died in war, had not only their tombs adorned with inscriptions, showing their names, parentage, and exploits, but were also honored with an oration in their praise. The custom among the Athenians in the interment of their soldiers was as follows, namely, They used to place the bodies of their dead in tents three days before the funeral, that all persons: might have opportunity to find out their rela |