Wach the larger part of their Commission hbeen charged on Property sold for them by the East India Company, who, by a drese in 37 Geo. 3. c. 80. were allowed 5 per cent. for their Expence in effecting such Sales The Commissioners, in their first Return, have termed a Commission of 5 per cent. on the gross Proceeds of their Sales," the usual Commission;" but 24 per cent. on the gross. Proceeds is the highest Rate common among Merchants, and is the Rate charged by them in the case of goods sold through the medium of the East India Company. The Interest which the Commissioners have derived from the great Balance of Cash in their hands is not warranted by mercantile practice, an exact Interest Account being generally kept between Merchants selling on Commission and their Employers, to whom indeed they frequently make large advances; and a Comission of 2 per cent. is, therefore, to be csidered as in some measure a recompence for that accommodation. It may be further remarked, that the extraordinary magnitude of the Sales of the Commissioners form a reasonable ground for keeping down the Rate of Commission. This principle was urged in the Report of the Committee on Public Offices upon the Bank, with a reference to the allowance made for the Management of the Public Debt, and has been since acted upon; aad it no less evidently applies to the present But the grounds on which the Commisoners have preferred their Claim to a Commission of 5 per cent. on the gross, Proceeds in their more recent Statements, have chiefly been-a precedent for that Allowance, supposed to have been afforded in the case of a similar Commission issued in the War of 1756, and the general practice of Prize Agents. The Commissioners state themselves to hare derived their intelligence on the former of these points from a conversation with the late Mr. Aufrere, one of the Commissioners in 1756, but their Information is very imperfect and incorrect; and the Commissioner who gave Evidence before Your Committee, professed not to know whether the Commisson was charged on the gross or on the net Amount of the Proceeds of the Sales. It appears by some authentic documents on this subject, of which copies are annexed, that a Commission of 24 per cent. on the net Proceeds having been granted, out of which various undefined expences were to be defrayed, the Commissioners represented these expences (which, according to their construction of the term, included Brokerage and various other Charges besides those of their Establishment) to amount to more than their Com mission; and that a Commission of 21 per cent. on the net Proceeds of Sales, indepen dently of all expences, was consequently substituted. A copy of the Entry in the Account presented to the Treasury by the Auditor, after the termination of the transaetions under this Commission, is inserted in the Appendix, by which it appears that the total sum paid for Commission was £14,768. 3s. It was divided among 14 Commissioners." The rate of Commission charged by Prize Agents has been fixed by long usage at 5 per cent.; and has lately been applied by the Law to the net Proceeds of Sale, having before been charged on the gross Proceeds. It appears by the evidence, that the excess of the Commission of Prize Agents above that of Merchants is justified chiefly by the pecu liar trouble imposed on the Prize Agent in the distribution of the Proceeds of his Sales among the Crews of the capturing Vessels, a trouble from which the Commissioners for the Sale of Dutch Property were exempt. If also the capital employed by the Prize Agent, and the responsibility and risk to which he is subject, are taken into consideration, little disparity between the two charges will be found. Your Committee will now present an Es timate of the remuneration, to which the Commissioners would be entitled according to each of the three principles which have been mentioned. First. If the Commission usual among Merchants of 2 per cent. on the gross Proceeds of Sales should be granted, about £50,000 would be the amount of the allowance, out of which the expences of the Establishment (in all about £17,000) would be to be defrayed, leaving about £53,000. clear profit to be divided among the Commis-. sioners. 2dly. If the principle adopted in 1756, of 2 per cent. on the net Proceeds (which may amount to about £1,300,000, or £1,400,000), should be resorted to, a sum of about £32,500 to £35,000 would be receivable, which, the expences of the Establishment being paid, would leave about £15,500 to £18,000 to' be divided among the Commissioners. 3dly. If the Commission should be calculated at the rate which was usual among Prize Agents at the time when the Commis stoners began to act, namely, 5 per cent. on the gross Proceeds of Sales, the sum would be about £99,000 subject to a similar deduc tion, leaving a clear profit of about £82,000. Your Committee can by no means agree to decide the question according to this principle. The Commission received by Prize Agents at the time when the Commissioners were appointed, has lately been determined to be a more than adequate remuneration for the whole of their trouble. It should also be recollected, that the Commissioners not only have been exempt from the labour of distributing the Proceeds of their Sales among the individual Sailors concerned in the Captures, and from much other trouble and responsibility, as well as from the advances to which Prize Agents are subject, but are also enabled, by the magnitude of the sum on which their Commission is charged, to transact the Public Business at a much lower rate than is fairly due to individuals receiving ordinary consignments. On the whole, Your Committee recommend that a Cominission of £5 per cent. on the net Proceeds of Sales should be allowed to the Commissioners, they paying the charges of their Establishment. This allowance will probably amount to not less than about £50,000 or £10,000 to each Commissioner, and will be more by about £17,000 than would be due to them according to the usual practice of Merchants, and more by at least about £32,000 than they could claim according to the precedent of 1756, to which they have appealed. The excess of this. Remuneration abore that enjoyed by Merchants, as well as above, that granted in 1756, may be justified on the ground partly of the more than ordinary trouble imposed on the present Commissioners, and pa dly by the length of time during which their Commission has necessarily subsisted, and perhaps partly also by the circumstance of Your Committee, in consequence of the omission not only of the Commissioners, but also of the Government, having to recommend a retrospective arrangement. The sum which the Commissioners will have to refund, in case of the adoption of this sugges tion, will be not less than between 60 and £70,000. They will also fail to receive, nearly £20,000, which they appear to have expected to appropriate to their own use, for further Interest and Commission. Your Committee cannot allow any weight to the Observation, that two of the Com-. missioners having, after a tern, quitted their, professions with a view to the fulfilment of their trust, some reference should be made to this circumstance in estimating the Amount of the Remuneration. No notice of the intended sacrifice was given; and it is obvious, that by proportioning the general compensation receivable by the Body to the special Clains of two Individuals, a more than adequate Reward would be granted to the majo-· rityau 277-—hood If it should be thought fit to adopt the suggestion of Your Committee, the Commissioners ought to be credited in account for the proposed Commission, and to be debited for all sums applied to their own use, since they have been taken without due authority, the same general principles being observed by the Auditors in the settlement of the concerns of these Commissioners which are usual in similar cases: Your Committee further suggest, that the Commissioners should be directed to use their utmost diligence to make up and transmit their Accounts to the Lords of His Majesty's Privy Council, with a view to their being submitted to the Board of Treasury, and by them referred to the Auditors. Your Committee have not pursued their examination of all the topics to which ther attention has been called, as will be seen by the Evidence, partly because such investig tion might detain then too long from their inquiries into other subjects, and partly on the ground of their not wishing to be considered as exempting the Government from the Duty of appiving their attention to the transactions of the Commissioners or the Auditors from the diligent and exact performance of the functions of their important office. magnitude of the charges on, the Vessels and Cargoes sold, which manifests itself in the difference between the gross and the net Proceeds and in the excess of the Charges above the whole Proceeds in the case of many Vessels, appear to demand attention. The Your Committee have had it chiefly in their view to examine and animadvert upon those points which derive importance either from the magnitude of the saving in ques tion, or from their involving some general principles, on which it might be material to insist. On a review of the whole of the subject which has been before them, they beg leave generally to remark, that to commit pecuniary trusts of extraordinary magnitude to Per sons, however respectable as Individuals, ard however qualified for their employment by the habits of their former lives, without settling, during a long course of years, the mode or amount of their remuneration, without providing any material check on their proceedings, and without reminding them of their responsibility by calling for any gular or periodical account, is a neglect which may be expected often to lead to equal ly prejudicial consequences, and is a deviation from the acknowledged Duty, and also, as Your Committee trust, from the ordinary practice of Governmentų ci COMMISSIONERS for the Management and Disposal of PORTUguese, Spanisa, DA SISH, and DUTCH Ships and Cargoes, captured at the commencement of the present War; and COMMISSIONERS for Clains upon AMERICA. quer Bills; and they have no other emolu inents. The Commissioners for Dutch Property captured at the commencement of the present war, charge a Commission of 21-per-cent. on the net Proceeds of their Sales, which is exclusive of all expences. The Commissioners. for the settlement of American Claims received, when in America, Your Committee annex some information £1,500. per annum each, besides a sum of respecting the transactions of the Commis.5,000 granted to the principal Commissupers for the management and disposal of sioner as a compensation, in consideration of Portuguese, Spanish, Prussian, Danish and which he was induced to leave his profesDutch captured Property; and also respecting the Commissioners employed in the distribetion of the sum of £.600,000, obtained Beer the late Convention with the United Sous of America.. The Commissioners for Portuguese Proparty have expressed an expectation of being peranted to charge a Commission of 24-percut on the value of the Goods of which the have the management and disposal, and s further Commission of one per cent. in those cases in which a sale shall have taken place, they paying out of their Commission the charges of their Establishment; and they observe, that they look to no other compensa Loa. They mention, that they have rendered some partial Accounts to the Treasury, and invested a sum in Exchequer Bilis, for the interest on which they will account to Government. It appears however by a late comniurication, that an alteration in respect to this Temaneration will take place. The cash of these Commissioners (contrary to the general principle recommended by Your Committee) is dged with a private Banker. The Commissioners for Spanish Property have been authorised by the Board of Trea sary to receive, exclusive of their expences, one per cent. on the net Proceeds of Ships and of Goods; -per-cent. on specie; -percant on Marine Insurances, and -per-cent. on the Purchase and Resale of Exchequer Bills. They have accounted for the Interest which they have received, and, having disposed of the Ships and Cargoes committed to their care, have rendered the Account to Government. 1 The Commissioners for Prussian Property charge a Commission of two per-cent. on the Det Proceeds of their Sales, except Bullion, on which only 10s. per-cent. is charged, exclusive of moderate and reasonable expences;" they have invested their balance in Ex chequer Bills; the Interest on which is to be accounted for to Government. sion. The remuneration for their services in England is reserved for consideration. Your Committee are confirmed by the preceding Statement, in the judgment which they have already delivered respecting the remuneration which may be reasonable in the for the management and disposal of Dutch case of the Commissioners appointed in 1795, Property. the commencement of the present War, for The several Commissioners appointed since the disposal of captured property, have derived their authority from letters addressed to deliver to the Registry of the Court of Admithe King's Proctor and have been directed to ralty, Statements of the Sale and Proceeds of each Ship and Cargo sold by them, in the saine manner as Prize Agents. These Statements, forming a part of the Records of the Registry of the Court, are open to the inspec and in the event of any application from such tion of all persons having an interest therein; parties are subject to the revision, and controul of the Court, in the same manner as the Statements of Prize Agents. The Commis sioners have also been required to transinit to the Treasury, Cash Accounts, as soon as they examination. They are exempt from judicial can be made up, and vouchers, in order to duties. Your Committee are of opinion, that through the means which have been menti oned, considerable security for the due performance of these trusts is afforded both to individual Claimants and to the Public. We make no remarks on this Report: the those of enlightened minds, and men of bu sentiments expressed by the Committee are siness. The public is under essential obligations to them; and the applause of their therefore, but respectfully await their exami fellow citizens will attend them. We cannot, nation of the further objects, which they have in charge: the honour of our nation, The Commissioners for Danish Property duct of national affairs in the most satisfacthe welfare of the public, and the future concharge a Commission of 24-per-cent. on the tory manner, are all in their hands. We un Bet Proceeds of Ships and Cargoes, besides derstand that the names of the Commissioners one per-cent. on remittances of Proceeds from are James Crawfurd, John Brickwood, Allen abroad; per cent. on Insurances; and Chatfield, John Bowles, and Alexander Baxper-cent. on the Purchase and Sale of Excheter, Esquires. 1 A Grammar of the Sanskrita Language, by Charles Wilkins, LL. D. F. R. S. Price £4, 4s. 4to. pp. 656. Printed for the Author, and sold by Black, Parry and Kingsbury, London, 1808. THE philosophy of language has attracted the attention of the learned ever since the revival of letters in Europe; and the various modes, by which the tongue is rendered interpreter to the thoughts have been brought into comparison with each other, in order to discover, if possible, the whole extent of its' powers, and to trace the origin and progress of speech from the first dawn of intercourse, and civilization to the supposed standard of its perfection. The introduction, by an almost sudden discovery, of a new, yet cultivated and scientific language, among these points of comparison, must necessarily constitute an important epoch in literature. For, if such a language be found to partake of the common principles and properties which characterize all other classical and finished dialects of antiquity, it will, of course, contribute essentially to determine the precise limitations of the mind in the science of expression. Such a discovery may either confirm or confute the opinion, that one and the same original idiom was the common parent of all which have since existed. Wisdom is almost proverbially derived from the East; and the artificial refinements by which social life is benefited or adorned, have gradually travelled westward. Yet the labours of the modern grammarians and critics of Europe have been almost exclusively devoted to the acquisition and elucidation of the languages of Greece and Rome: and the ideal standard which they have formed and recommended, of excellence in composition, is derived from works still extant in those languages. Occasionally, indeed, a few men of deep research, have bent their thoughts to the Hebrew, to the Arabic, or to the Persian, with little other view than the pursuit of dry etymology; and the lamented and excellent orientalist, Sir W. Jones, exhibits almost a solitary instance of genius and taste applied to the study of Eastern authors,, unbiassed by acquired predilection for their European rivals. This general indifference of our literati Asia is attributable to the want of an to the learned and beautiful writings of Asiatic turn of mind: to an inaptitude for the splendid imagery, the vivid descriptions, and figurative representations, th versally predominant in the East. These to our cooler conceptions, appear forced, turgid and preposterous. But, true criticism should embrace excellence of every species; and should consider nothing 29 unworthy of notice, which has attracted the admiration, and secured the applause of the most capable judges among the most polished nations of the world. It is, at least, certain, that philology, as a science, must continue defective, while any of the sources of well constructed language remain unexplored. The endeavours of the learned and inde. fatigable compiler of the Sanskrita Grammar to remove this defect, have conferred a most essential, and extensive obligation on literature. His work, though evi dently a summary transcript of nume rous treatises by original Hindoo graminarians, is distinguished by the originality of the matter; it has also peculiar merit in the precision of its arrangements, and in the clearness of its precepts. The well known talents of the author require no encomium from us. The public has long acknowledged obligations to them. It is not therefore, our intention to enlarge on the claims of the writer to the patronage of the judicious, but merely to offer some account of the characteristic nature of the performance. At first sight, a grammar of nearly 700 quarto pages, has somewhat of a startling, and even formidable appearance; but when it is considered that we have no Dictionary, or other work whatever, yet published, in this language, the necessity for accompanying such a performance in its progress with a kind of running nomenclator, is self evident. It consists of eleven chapters; of which, the two first, on the written elements and orthography of the language, are undoubt edly the most curious. In these, the true principles for the construction of an alphabet are more elaborately detailed, and more successfully practised, than has ever been attempted elsewhere. It is quite a phenomenon, to find a set of letters, in which, not one has, either an ambiguous or a double sound: and which are capa ble of adaptation to almost every diffe- | of the first consonant, and a termination in ut. This is the most common and n tural form of a Sanskrita verb; con aquently, the language in which this mode. is adventitious and accidental can hardly be free from the suspicion of having borrowed it from that in which this form is common and natural. Yet we know well, that Greek has no pretensions to originality; and equally well that in Sanskrita, nothing can be deduced from a foreign derivation. reat language, with the same facility and accuracy as to that for which they were originally designed. Moreover, this elementary precision has one very extraordinary advantage; inasmuch as it greatly obviates the possibility of false spelling. Whoever has once made himself master of the alphabet, has obtained all that is necessary for reading and writing and the period passed by European children in learning to spell, may be engaged in other and better purposes. Every thing From the prodigious number of Sansin this alphabet is new, original, and in- krita grammars still extant (upwards of a structive. It is the only instance where hundred) and the voluminous bulk of each,. the vowels and consonants form separate it may be very plausibly inferred, that classes; and where the order of the this language has strong if not undenialetters is evidently that of nature, com- ble pretensions to the origin of grammencing with the simplest possible emis-matical science itself. For every part of Sun of sound, and gradually proceeding through the whole diapason of vocables; afterwards taking the several organs of speech in a regular series, beginning with the throat, from thence to the palate; next to the bell, or hollow of the skull itself; and lastly to letters of a mixt character; called by this scientific author semi-vowes. From each of these organs, in its turn, are drawn such sounds as belong exclusively to the functions of each; and these are given, both simply, and accompanied with an aspirate. The distinctions of the letters into two classes, surds and sonants, for which we are indebted to Mr. Wilkins's ingenuity, is a curious instance of minute research into the natural principles of enunciation; for, in fact, the hard consonant, denominated surd, cannot possibly be uttered without a vowel; and the incipient effort necessarily gives the soft sound, or constitutes the sonant of the same organ.. From the consideration of the Alphabet we are led to the rudiments of grammar; which all languages are much alike; but here, as in every other respect, the Sanskrita idiom exhibits its characteristic multiplicity of distinctions. Much may be said too in favour of the opinion, that whatever dialects be selected for compaTison with it, the Sanskrita contains every thing extant in the other, while it also possesses something additionally and exclusively its own. Thus, if we compare the Sanskrita with the Greek, we find among the verbs of the latter a sort of anomalous form, with a reduplication . the subject is so perfectly explored and explained, and the whole is stated on so enlarged a scale, that the orthographical and orthoepical rules of all the other idioms with which we are acquainted," have very much the air of being selections, or abridgements from this comprehensive mass. And this gives some plausibility to the opinion that the grammarians of the rest of the world had contented themselves with extracting and appropriating the rudiments and principles they found" already prepared for them in the documents which treated on this extensive dialect. Grammar, for instance, is founded upon written speech; but the art of analyzing and delineating sounds, of reducing a monosyllable to its component elements in the different organs of utterance, and then fixing the value of each by a specific picture, mark, or written character, is lost in the unfathomable ocean of time. Hence the best Sanskrita philosophers consider the grammar of their own tongue as having obtained at some remote period, an excellence and even a perfection, through the unwearied efforts of their Dévatas or spiritual existences, far surpassing its present state, and of which all their own merely human labours have been able to collect and preserve nothing more than a few scanty portions. Hence, also, impressed with a deep conviction of the wonderful importance of alphabetical writing, they have, in all their works, directed their severest and most scrupulous attention to the principles of orthography, and to the determination of all those scarcely |