learning in judgments of as much brevity as force. It is true their Theological office only begins with a breach of the Stamp Duty, and this law is exquisitely consistent with the genius of our society which takes no cognizance of offences that pay their way according to the rule. With what felicity of selection the word Duty has been chosen to express exactions of customs, fiscal and moral! In pay is summed up the whole duty of English Man. We shall now submit some documentary evidence in support of our representation. The first is a kind of Bull issued by Mr. Timm, the mouth-piece of the infallible Synod of Somerset House. Stamp-office, Somerset-place, 24th May, 1830. Sir;-With reference to the proceeding against Mr. Fellowes, for neglecting to enter at the Stamp-office, and pay the duty upon Dr. Whateley's pamphlet, entitled, "Thoughts on the Sabbath," published by the former, I beg to state that the prosecution in question was instituted on the information of a common informer in no way connected with the Stamp-office, who, without any previous direction from any person in this department, purchased the above-mentioned pamphlet, and brought it, with several others, to this office, and lodged informations, in the usual way, against the several publishers for neglecting to enter such pamphlets and to pay the duty thereon, pursuant to the Statute 10 Ann, c. 19. That Act (section 102), as well as the Schedule to the 55 Geo. III. c. 185 (by which the present stamp-duty on pamphlets is imposed) contains an exemption from duty of "books containing only matters of devotion or piety," but in construing this exemption, it has been, as far as I can learn, the invariable practice of the Stamp-office to consider publications containing matters of controversy on religious subjects (and of this description Dr. Whateley's pamphlet appears to me to be), as not coming within the terms or meaning of the exemption, and therefore such publications have hitherto been charged with duty. This practice of the Stamp-office I believe to have been founded upon an opinion given by Sir Dudley Ryder, when he was Attorney-general, nearly a century ago; a copy of which opinion, with an extract from the case, as I find it transcribed in a Case-book belonging to my department, I inclose for your perusal. -I also send you a list of pamphlets on religious subjects entered at the Stamp-office within the last two years; upon which, however, I beg to observe that, judging from their titles, I think it probable that several of them fall within the exemption before-mentioned, and on inquiring of the officer upon what ground the duty has been charged upon them, I am informed that in several cases he has intimated a similar opinion to the publishers at the time of their entering them, but that the latter entertained doubts whether their publications came within the exemption or not, and therefore, and inasmuch as the duty was but of small amount, they resolved to pay it rather than run the risk of being informed against, or have any further trouble about the matter.—I am, Sir, your very obedient servant, To the Honorable J. K. Stewart, &c. &c. &c. Treasury. J. TIMM, Solicitor of Stamps. The second sentence of the case relied on by the holy Commissioners of Stamps is utterly unintelligible, and the first query is sheer nonsense. The citation of such vague trash as authority is a remarkable instance of the absurd addiction to any thing that can serve for the pretences of a precedent. PAMPHLET DUTY. Case. Reciting 10. Anne, c. 19, s. 101, It is insisted by the Printers and Publishers, that under the Exception of Books containing only matters of Devotion or Piety, all Controversial Divinity or Books relating to Divinity are excepted. And you have herewith one, No. 11 which is insisted to be within the said Exception, though always formerly paid the said Duty, particularly in the two great Controversies of Sackerville and Hoadley. Q. Whether the said Books containing Controversial Divinity or Books relating to Divinity are any more than Ecclesiastical History. And whether they are within the description of Devotion and Piety. And whether they are not subject to the said Duty, and particularly that marked No. 11*, herewith left. I think that marked No. 11 falls within the description of Books of Devotion and Piety, and therefore not subject to the Duty. But Books of mere Controversy, though relating to points of Divinity seem to me not to fall within the description, and therefore liable to the Duty. D. RYDER. Number 11 should then be the example marking the distinction between the pious and devout, and the controversial; but to consummate the absurdity, No. 11 is not forthcoming, it cannot be found, and yet the vague reference to it prevails as a guiding and a ruling case! * No. 11 cannot be found. The following is the List of the Pamphlets which have paid duty, and it shows how high the holy Commissioners have drawn up the standard of Piety and Devotion, when such works are not allowed exemption : Stamp-office, London. 19th April, 1830. A LIST of PAMPHLETS on Religious Subjects, entered at the Stamp Office, within the last two years. Heber's Charge to the Clergy at Calcutta Murray Thoughts on the Co-operation of the Laity of the Church of England with the Ministry The doctrine of Justification by Faith only Rivington. Ditto. An Invitation to all Christians in behalf of the Society for Promoting Christian Knowledge Ditto. The Liturgy of the Church of England defended Brief Suggestions on translations of the Holy Scriptures Cadell. A forensic Sermon Longman. Pastoral Letter on the subject of Revivals in Religion Westley. Ditto. The Latter Day Glory Goyder. The Conviction and Edifying Death of A. Dunn Keating. Remarks on the first Thirty-five Chapters of Isaiah Protestant Letter addressed to a Friend by the Rev. A Defence and Explication of the Singleness, Immor- The True Humanity of Christ An Attempt to elucidate the Prophecies concerning Introductory Lectures upon the Study of Theology Rivington Let us now observe the infallible and holy synod in a complying mood. Mr. Fellowes was about to publish another Pamphlet on the Sabbath-a pamphlet, not written by a Doctor, but by a Bishop, and observe with what eagerness the stamp of piety and devotion is accorded to it, by the exemption from the duties. The publisher tendered the duty, which was resolutely refused by a learned clerk, on his own responsibility, and thus we find the rapacity for Theological criticism even in the inferior departments of this divine office. Ludgate-street, May 6th, 1830. Reverend and Dear Sir;-I think it right, after the late proceedings against me by the Commissioners of Stamps for not having paid the Pamphlet duty, as publisher of your "Thoughts on the Sabbath," to inform you that, fearing a repetition of such proceedings, I teudered my recent publication-the Bishop of London's Letter on the Lord's Day-for entry at the Stamp-office. The Clerk of the Pamphlet department stated, that as "works of Devotion and Piety" were exempt by the Act, he, for that reason, and on his own responsibility, should decline receiving the Duty to which pamphlets of a different description were liable. Rev. Dr. Whateley. I am, Reverend Sir, Your Obedient Servant, ART. XIV.-1. Good Friday; or the Murder of Jesus Christ by the Jews. -By William Cobbett. Published by the Author, 183, Fleet Street. 1830. 2. Cobbett's Weekly Political Register.-London; Saturday, June 5th, 1830. 3. Two Letters, in answer to the Objections urged against Mr. Grant's Bill for the Relief of the Jews: with an Appendix.-London. W. J. Ruffy. 1830. L ES blancs l'ont tué; tuez tous les blancs !*-Such is said to have been the exhortation of a negro chief in St. Domingo to his followers, while pointing to the crucifix. The Good Friday sermon against the Jews, appears to have been written for the purpose of neutralizing any inference that might be drawn from the above, touching the relative capacities of the African and European races. The exhortation of the negro might have been considered as decisive, if a white man could not have been produced to match it. But when allowance is made for the difference of opportunities, of provocation, and of circumstances, it is impossible to deny that as far as the evi *The white men killed him; kill all the whites!' dence has yet gone, the balance is in favour of the Africans; and something must be produced against them, much more absurd, unreasonable, and senseless than has yet appeared, before it can be averred to be brought to an equality. The author of the sermon loves not Jews. Nobody wants him to love them; but as a Christian, he should be forgiving. 'They have pelted me,' says he, many a time with snow balls, 'or rotten apples, or clods of dirt.'* No, there is a mistake; the youthful patriot pelted them. They invaded not his bacon, nor trampled upon his turnips; but the juvenile philosopher knew by their beards that they deserved punishment at his hands, and the spirit that fell on him told him he was to be the avenger of his country. What in his tender years he commenced with mud, in his ripe age he consummates in a sermon; and stands forth gloriously in both, a judge in Israel from his youth up, a man devoted from his swaddling-clothes to be a shepherd and a leader of the people. Now hear the reasons. Certain Jews in the time of Tiberius committed a murder. That is, the chief priests and leaders of the synagogues,-energetic men in all ages,-raised an outcry against an innocent individual for being better than themselves, and by dint of setting on an orthodox, church-and-king mob, persuaded a rather soft Roman governor to allow them to put him to death. And the mob yelled, as a high-church mob would yell to-morrow, if the author of the Register or any body else was the victim. But supposing a mob did this, and the author of the Register was the sufferer,-will he set it down in print, that the descendants of Englishmen at large ought to be pelted by little boys from henceforth for ever? Can he proye that there would be common sense or vulgar two-penny reason, in thus heaping up the punishment of the guilty upon those who could have no control over the fact? How does he know, but he is himself a lineal descendant, of some that made holocausts in Smithfield; and if so, what pity there is nobody to pelt the portion of his ancestors that is in him, to scrutinize with pebbles the seat of their original sin, and do justice on the peccant part that has descended to their posterity. How strange would have been the contortions, how violent the reprobation, if it had been proceeded to execute such justice at Botley or Barn Elms; and yet why not, as well as the youthful Porcupine assault passengers on the high road for sins committed under the Roman Empire, or the grown one write sermons to call down on them the hatred of their countrymen. * Weekly Political Register, June 5th, 1830. |