This brings us to the rationale of reward, and shows us the policy of making a prison superior to a poor-house. This wise arrangement of the collective wisdom of the Rule of Three (the three estates) is upon the principle of counter-irritation, that is, the best way to administer to the miserable is to inflict more misery, just as we put a blister on one part to subdue inflammation on another, or set up a mercurial disease to cure a liver complaint. On the other hand, we cure villany by increased rations of beef, bread, beer, and potatoes, in accordance with the maxim, that "the nearest way to a man's heart is through his stomach."

On the same principle of "Proportion," the operative is to have for his share the pleasure of doing the labour; for if one man had the labour and the gains too, it would be abominable, and destructive to all the usages of society.

It is also strictly proportional, that we should pay not only for what we have, but for that which we have not. Thus church-rates ought to be inflicted, not so much for the benefit of the church, but as the substitute for that wholesome discipline of flagellation, unhappily discontinued, and for the "good of the soul;" for if the spiritual benefit be great to those who pay for what they receive only, how great must be the reward of those who are content to pay for that which, they not only do not receive, but which they will not have at any price! Hence, it is possible that even dissenters may be saved—the trouble of spending their money in other ways.

The "Tax upon Incomes" affords also a striking example of the doctrine of Proportionals. It is so beautifully equalized, that the loss upon one branch of trade is not to be set off against the gain of another, the object of the act being, no doubt, to put a stop to trade altogether, as the best means of placing things statu quo, the grand desideratum of modern legislation.

"Bear ye each other's burdens" is a sublime maxim. The principle of the lever is well brought to bear in the doctrine of proportionals—and shows how to shift the weight of taxation from the shoulders of the rich upon those of the poor—

A SLIDING SCALE.

The laws and regulations for the conduct of our civil polity and social condition being founded on these divine principles, it is assumed as a fundamental maxim, that "great folks will be biggest," and he who has not learned that this is the ideal of true proportion, and who does not recognise it in his practical philosophy, will be compelled to knock his head against a wall to the day of his dissolution.