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sible for A to dissipate it, and if it is so se as those fluctuations are uncertain in their nature, cured, A cannot embark it in trading specu- and as likely to be to the benefit of the holder lations so as to hazard its loss.
as to his detriment, it amounts to nearly the It is not only the trader who would often find same thing, so far as he is concerned, as if the it difficult to offer such security for the sum de- value of these securities were fixed to the most manded of him by the state as would be accepted perfect uniformity. This, indeed, is impossible in the money market. How many landholders not from any peculiarity in the nature of are there of large and clear incomes, the titles vernment securities, but because no commodity of whose estates will hardly bear the minute in- is free from fluctuation in value; and money spection to which they must submit thenı if they lent to be repaid in numero as little as any other; attempt to borrow money upon mortgage! At for the borrower may force the lender to receive what a disadvantage must the owners of life- it again at a very disadvantageous time; and, if estates borrow the sums assessed upon them! he be restricted from so doing, that agreement and yet even these would be better off than some must be paid for by an equivalent, as was before other classes of borrowers. For instance, the observed in the corresponding case. interest, which a fellow of a college has in his • Supposing, however,' says a writer on this fellowship, may by possibility endure through his subject in the Quarterly Review, all the diffilife, and is therefore recognised by the law as a culties attending the negociation of private loans freehold; yet it is determinable by marriage, to be surmounted, still the use of this expedient which the law will permit no man to bind him- neutralises the first of the two advantages proself not to contract, and by the commission or posed by the advocates of the new plan of omission of various other acts, against which no finance. For if, at the end of the war, individuals covenant could secure the lender, and upon are to remain oppressed by the weight of debts which the judgment of a domestic forum, namely contracted for the purpose of paying off in each that of a visitor, is conclusive, however summary year their shares of its charge, they will be no or informal. Naval and military officers are less distressed than they now are by remaining similarly situated; and it would probably not be liable to their shares of the public debt. easy for either fellow or captain, having no other We will now consider whether, by the use property but his fellowship or commission, to of the same expedient, the other anticipated adanticipate his revenue by raising a loan upon it, vantage, namely, the saving the expense of coleven if the law had not prevented officers from lecting the interest-taxes, negociating public borrowing on the ecurity of their commissions. loans, and managing the accounts of the debt, And the same remarks apply to all those nume would be more effectually realised. It is materous classes of persons, some high and some rial and obvious to remark, though it seems to low, whose incomes arise from the enjoyment have escaped the notice of our projectors
, that of offices of which they are liable to be deprived the expense of collection must be added to the at the will of their employers, for their own mis- weight of taxes levied for the purpose of raising conduct, or in consequence of supervening ina- the supply within the year, as well as to that of bility to perform the duties, arising from sick- interest-taxes. If both were to be collected at ness, accident, &c. But the government can the same rate per cent., nothing would be saved borrow upon the credit of all these incomes, as upon this head by the remission of the extraorif they were permanent; for, though A B and dinary taxes at the end of the war. The two C lose their situations, others must succeed 10 principal branches of the revenue of the united them, in whose hands the emoluments will be kingdom, the customs and the excise, are colequally accessible to the government. And, in lected, the former at an expense of about 12, like manner, wherever a fund is divided between the latter of about 43 per cent. The net receipt a tenant for life and a remainder-man, either of of the customs, after deducting repayments
, these parties must borrow to a disadvantage; allowances, discounts, drawbacks, &c., amounted, the first on account of the insecurity, the second in the year ending on the 5th of January, 1823, on account of the remoteness of his interest; but to £12,923,420 and a fraction ; the cost of colthe government can borrow on the credit of the lection to £1,547,486 and a fraction; the net whole fund, which it can reach in either of their receipt of the excise amounted to £28,976,344 hands. But further, where the borrower is an and a fraction; the cost of collection to £1,360,869 individual, he must submit to the inconvenience and a fraction. The total net receipt then of of being liable to have the loan called in at the these two taxes
, about £42,000,000
, costs nearly pleasure of the lender; or, if he stipulates that 7 per cent., in collecting. We will assume that it shall not be called in for a certain time, or any additional taxes to be imposed for the serwithout a certain notice, or the like, all such sti- vice of a war would be collected at the same pulations are valuable considerations in addition rate, and that the sum required to be raised is to the loan, and must of course be paid for by £1,000,000. If this is raised by loan at 5 per an equivalent in some shape or other. But the cent., the expense of collecting the interest-tares, facility with which government securities are ne- £50,000, at 7 per cent., will be £3,500 a year, gociated renders all arrangements of this sort and an annuity to that amount must be raised unnecessary; the holder can at all times get their by the people, in addition to the interest-taxes ; value at the market price, and as that price, if but if the whole million is to be raised within the character of the government for stability and the year by war taxes, the expense of collecting punctuality in its payments be good, is liable these taxes will, at 7 per cent., amount to only to the same fluctuations inversely to which £70,000; and this £70,000 must also be raised the value of money in the market is liable, and by the contributors by private loan, and the
yearly interest of it at 5 per cent., will also be circumstance does not at all affect the merits of £3,500 a year. The same reasoning applies, the two systems under consideration, inasmuch whatever rate of interest money may be supposed as this heavier charge is voluntarily incurred by to bear at the date of the transaction, or at what- the contributors in preference to the lighter ever rate per cent. the taxes may be supposed charge, on account of their dislike to a peculiar to be collected ; because any increase or dimi- mode of taxation, and is therefore not fairly atnution of either of these rates would affect both tributable to the funding system, to which a prosides of the account alike. It is true, indeed, perty-tax would be quite as applicable as to that, if the selection of the objects and modes that of raising the supplies within the year. It of taxation were guided by perfect political wis- is therefore immaterial to the present question, dom, there ought to be no other difference be- whether an increased expense of collection does tween the cost of collecting a large and a small or does not attend an increase of taxation; berevenue, than that trifling one, which would arise cause, in the latter case, the gathering either of from the necessity of employing in the former the supply or the interest taxes will cost nothing case agents of greater responsibility, and conse- in addition to the expense of collecting the ordiquently requiring larger pay, than such as would nary revenue; in the former case, the collecting be sufficient in the latter. For, as all taxes of the supply-taxes for one year will be as burought to be so contrived as to bear equally upon thensome as the collecting for ever of those every man's property in proportion to its value, which would be necessary to defray the interest nothing more ought to be necessary, when the of a loan of equal amount. The funding system public service requires a larger amount of money then is not more expensive, as far as relates to to be raised, than to increase the weight of the the collection of taxes, than that which is opexisting taxes, without creating any new ones, posed to it.' This writer then endeavours to show which would require the introduction of new that in the negociation of its loans, and the mamachinery for the purpose of collecting them. nagement of the accounts, which become necesBut this contrivance is one of the most difficult sary in consequence of them, it is far more problems in political economy. The property- economical. But we cannot further pursue the tax was perhaps the nearest approach that has discussion. ever been made to the solution of it; and ac FUN'DAMENT, n. s.
Old Fr. fundecordingly the expense of collecting that tax FUNDAMEN’TAL, adj. & n. s. ment; Lat. funwas incomparably less than that of any other FUNDAMENT'ALLY, udv.
Sdamentum. The that ever was imposed in this country, being, in foundation of any thing. That on which the body, the year ending on the 5th of January, 1814, building, proposition, argument, or procedure only £306,158, upon a receipt of £14,318,816. rests. Essential; not merely accidental, but of Still the repugnance, with which it was endured, the very nature and essence of the thing. showed that it had defects, unatoned for in the
Yeve me then of thy gold to make our cloistre; opinion of the contributors, even by the high Quod he; - for mouy a muscle and mony an oiscre,' merits which it possessed as a measure of public Whan other men han ben ful wel at ese, economy. If, however, it should be maintained, Hath ben our food our cloistre for to rese; and we acknowledge ourselves inclined to lean And yet God wot, upneth the fundament to this opinion, that the public dislike to this Parfourmed is; ne of our pavement, tax was occasioned more by the great weight, N'is not a tile, yet within wones : which it added to the already enormous pressure By God we owen fourty pound for stones. of the public burdens, than by any thing pecu
Chaucer. The Sompnoures Tule. liarly obnoxious in its own nature ; that a pro
You that will be less fearful than discreet, perty-tax judiciously imposed might be advan
That love the fundumental part of state,
More than you doubt the charge of it. tageously substituted for all others, or nearly all,
Shakspeare. even in time of peace, and that by increasing it upon occasions of extraordinary emergency, any damental cause of the most grievous war is not like to
Until this can be agreed upon, one main and funadditional sum of money, which the public ne
be taken from the earth.
Raleigh. cessities required, and the national resources could furnish, might be collected with a very We propose the question, whether those who hold small, if any, additional expense; then we would the fundamentals of faith may deny Christ damnably
in respect of superstructures and consequences that observe that, as by reason of the exclusive em
arise from them.
South. ployment of this tax, the collection of the supplytaxes would cost no more, or but little more,
Such we find they are, as can controul
The servile actions of our wavering soul, during the war, than that of the interest-taxes
Can fright, can alter, or can chain the will ; would have cost under the funding system; so
Their ills all built on life, that fundamental ill. neither would the collection of the interest-taxes
Prior. after the return of peace, under this latter system, Religion is not only useful to civil society, but fun. add materially, if at all, to the cost which must damentally necessary to its very birth and constitution. have been incurred in raising the ordinary taxes
Bentl:y. of the peace establishment. "If it should be said
Yet some there were among the sounder few, that in point of fact the people of this country Of those who less presumed, and better knew, did submit during the war to raise large supplies Who durst assert the juster ancient cause, by the property-tax, which was brought into the And here restored wit’s fundamental laws Pope. Exchequer at a cheap rate, and are now paying The unlimited power placed fundamentally in the the interest of the public debt by other taxes ga- body of a people, the legislators endeavour to deposit thered at a great expense, we answer that this in such hands as would preserve the people. Swifi.
It is a very just reproach, that there should be so from the island of Zealand by the Great Belt It much violence and hatred in religious matters among . is 340 miles in circuit, and contains 1376 square men who agree in all fundamentals, and only differ in miles, and 120,000 inhabitants. On the northBome ceremonies, or mere speculative poin's. Id.
east is the gulf of Odenzee, the only consideGain some general and fundamental truths, both in
rable indentation of the island, which has several philosophy, in religion, and in human life. Watts,
hills, lakes, and rivers. Here also are forests of FUNDAMENTAL Bass, in music, that which oak and birch. Funen is fertile in rye, barley, serves for a foundation to the harmony. This oats, peas, and maize for exportation; and has
, part is according to Rousseau, and all authors besides, extensive orchards and hop grounds. who have proceeded upon M. Rameau's experi- Fattening cattle for export, and raising bees, forma ment, in its primary idea, that bass which is also considerable branches of its rural economy. formed by the fundamental notes of every per- The chief places are, 1. Odenzee, at the head fect chord that constitutes the harmony of the of the gulf of the same name, with 6000 inhabipiece; so that under each chord it causes to be tants, and some manufactures of woollens, and heard, or understood, the fundamental sound of skins for gloves; the water of the rivulet which that particular chord; that is, the sound from whence it is derived by the rules of harmony; last purpose.
runs through it being particularly proper for this
From twenty to thirty trading From whence we may see that the fundamental vessels belong to it, and 200 enter and clear oui bass can have no other contexture than that of a annually. 2. Nyborg, a fortified town; of 1,600 regular and fundamental succession, without inhabitants, on the Great Belt, where a duty is which the procedure of the upper parts would paid by all merchant ships passing through. I be illegitimate. To understand this well, it is is also the usual crossing place to Corsoer
, in necessary to be known, that, according to the Zealand, and has a good port, and forty to fifty system of Rameau, which Rousseau has followed single-masted vessels belong to it
. 3. Speedin his dictionary, every chord, though composed burg, on the south end of the island, and 4. Fazof several sounds, can only have one which is borg on the south-west, having each 2000 a its fundamental, viz. that which produces this 3000 inhabitants
. 5. Middelfart, on the parchord, and which is its bass according to the rowest part of the Little Belt, the usual crossing direct and natural order. See Music.
place to Snoghoe, in Jutland; it is a small town, A FUNDAMENTAL CHord is that whose bass chiefly inhabited by fishermen and boatmen. . is fundamental, and in which the sounds are Bogenzee on the north, and 7. Lessens on the ranged in the same order as when they are gene- wes, both of little consequence. rated, according to the experiment so often re
FUʻNERAL, n.s.& adj. 7 Fr. funerailles; Lat peated by M. d'Alembert, in his Preliminary
funerea. Fins Discourse and Elements of Music. See Music. is derived from funis, a cord, because lighted But, as this order removes the parts to an extreme cords, or torches, were carried before bodies distance one from the other, they must be ap- which were interred by night. The term funeral proximated by combinations or inversions; but therefore denotes the ordinary solemnity which if the bass remains the same, the chord does not attends the consignment of a body to the grave; for this reason cease to bear the name of funda- the payment of the last honors to the dead. Fomental. Such an example is this chord, ut mi nereal is used poetically to describe what is dark, sol, included in the interval of a fifth: whereas, black, or dismal. in the order of its generation, ut sol mi, it
And after that, came woful Emelie, includes a tenth, and even a seventeenth; since
With fire in hand, as was that time the gise, the fundamental ut is not the fifth of sol, but the
To don the office of funeral service. octave of that fifth.
Chaucer. The Knighter Tele. A FUNDAMENTAL Sound is that which forms
The lady, when sbe saw her champion fall, the lowest note of the chord, and from whence Like the old ruines of a broken towre, are deduced the harmonial relations of the rest; Staid not to waile his woefull funeral; or which serves for a key to the tone. See But from him filed away with all her poste. TONIC.
Spenser. Faerie Quack. FUNDY, a bay of North America, between Here, under leave of Brutus, and the rest, New England and Nova Scotia, remarkable for Come I to speak in Cæsar's funeral. Shabpart. its tides, which rise to the height of fifty or sixty All things that we ordained festival, feet, and flow so rapidly as to overtake animals Turned from their office to black funeral. 12. which feed upon the shore. Its extent north Our instruments to melancholy bells, ward, or rather to the north-east, is about 200 Our wedding chear to a sad funeral feast. ld. miles. From its mouth up to Passamaquoddy
May he find his funeral Bay, on its north-west side, situated between the I'the' sands, when be before his day shall fall. province of New Brunswick and the district of Maine, are a number of bays and islands on both
No day he saw but that which breaks, sides, and thus far it contracts its breadth
Thiro' frighted clouds, in forked streaks ;
While round the rattling thunder harled, gradually. It is twelve leagues across from St.
As at the funeral of the world. John's, in New Brunswick, to the gut of Anna
Marvel. The Unfortunats polis, in Nova Scotia. The fishery is here very
Thy hand o'er towns the funeral torch displays, abundant and profitable.
And forms a thousand ills ten thousand ways. FUNEN, Fionia, or Fyen, a considerable
Drydere island of Denmark, in the Baltic, separated from But if his soul hath winged the destined fight, Jutland by a stra't called the Less Belt, and inhabitant of deep disastrous night,
Homeward with pious speed repass the main, any thing which is inexpiable. Indeed, whilst To the pale shade funereal rites ordain. Pope. I was alive, if I have sinned either by eating or
'Thc long funerals blacken all the way. Id. drinking any thing which was not lawful; not
You are sometimes desirous to see a funeral pass by through inyself have I sinned, but through these, in the street.
showing the ark and chest where the entrails Italia! oh Italia, thou who hast
were. And, having thus spoke, he casts it into The fatal gift of beauty, which became
the river, but the rest of the body he embalms A funeral dower of present woes and past, On thy sweet brow is sorrow ploughed by shame,
as pure.' The Grecians received the seeds of And annals graved in characters of flaine.
superstition and idolatrous worship from the Byron. Childe Harold. Egyptians, by Cecrops, Cadmus, Danaus, and He has not had
Erechtheus, coining into Greece; and, among The misery to dic a subject where
other customs transplanted from Egypt, were He reigned : then let his funeral riles be princely. the solemnities used at the burial of the dead.
Id. The Two Fiscari. Of these an encomium on the deceased always What shall he be ere night ? perchance a thing formed a part.
From the Egyptians and O'er which the raven flaps her funeral wing.
Grecians, especially the latter, the Romans Id. Corsair.
received many of their laws and customs, as well FUNERAL GAMES, a part of the ceremony of the as much of their polytheism and idolatrous worancient funerals. It was customary for persons ship. The corpse being brought to their great of rank, among the ancient Greeks and Romans, oratory, called the rostra, the next of the kin to institute games, with all sorts of exercises, to laudabat defunctum pro rostris, i. e. made a render the death of their friends more remarkable. funeral oration, in the commendation principally This practice was general, and is often mentioned of the party deceased, but touching the worthy by ancient writers. The celebration of these acts also of those his predecessors whose images games, among the Greeks, mostly consisted of were there present. Dr. Kennet says, that. In horse races; the prizes were of different sorts and all the funerals of note, especially in the public value, according to the quality and magnificence or indictive, the corpse was first brought with a of the person that celebrated them. The garlands vast train of followers into the forum; here one given to victors on such occasions were usually of the nearest relations ascended the rostra, and of parsley, which was thought to have some par- delivered an oration in praise of the deceased. If ticular relation to the dead. Among the Romans none of the kindred undertook the office, it was these games consisted chiefly of processions; discharged by some of the most eminent persons and sometimes of mortal combats of gladiators in the city for learning and eloquence, as Appian around the funeral pile. They, as well as the reports of the funeral of Sylla. And Pliny, the Greeks, had also a custom of slaying a number younger, reckons it as the last addition to the hapof captives before the pile, as victims to appease piness of a very great man, that he had the honor the manes of the deceased. Cæsar relates, that to be praised at his funeral by the most eloquent the Gauls had also this custom. The funeral Tacitus, then consul. The invention of this games were abolished by the emperor Claudius. custom is generally attributed to Valerius Popli
FUNERAL Oration, a discourse pronounced cola, soon after the expulsion of the regal family. in praise of a person deceased, at the ceremony Plutarch tells us, that honoring his colleague's of his funeral. This custom is also very ancient. obsequies with a funeral oration, it so pleased In the annexed account of the Egyptian rites of the Romans, that it became customary for the interment, may be perceived the first rudiments best men to ceiebrate the funerals of great persons of funeral orations, which were afterwards with speeches in their commendation, Thus moulded into a more regular form by other Julius Cæsar, according to custom, made an oranations, who adopted this practise. Nor can we tion in the rostra, in praise of his wife Cornelia, omit remarking, that those funeral solemnities and his aunt Julia, when dead ; wherein he were attended not only with orations in praise showed, that his aunt's descent, by her mother's of the deceased, but with prayers for him, made side, was from kings, and, by her father's, from by one who personated the deceased. An entire the gods. Plutarch says, that he approved of form of one of these is preserved by Porphyry. the law of the Romans, which ordered suitable • When,' says he, they (the Egyptians) embalm praises to be given to women as well as to men their deceased nobles, they privately take out after death.' Though, by what he says in another the entrails, and lay them up in an ark or chest; place, it seems that the old Roman law was, that moreover, among other things which they do in funeral orations should be made only the favor of the deceased, lifting up the arc or chest elder women; and therefore he says, that Cæsar to the sun, they invoke him; one of the Libiti was the first that made one upon his own wife, narii making a prayer for the deceased, which it not being then usual to take notice of younger Euphantus has translated out of the Egyptian women in that way; but by that action he gained ianguage, and is as follows :-0 lord, the sun, much favor from the populace, who afterwards and all the gods who give life to man, receive looked upon him, and loved him as a very mild me, and admit me into the society of the immortal and good man. The reason why such a law was ones; for, as long as I lived in this world, made in favor of the women, Livy tells us, was I have religiously worshipped the gods whom this, That when there was such a scarcity of my parents showed me, and have always honored money in the public treasury, that the sum agreed rbosa who begot my body; nor have I killed upon to give the Gauls to break up the siege of any man, nor have I defrauded any of what has the city and capitol could not be raised, the been committed to my trust, nor have I done women collected among themselves and made Vol. IX
it up; who hereupon had not only thanks given maturer life, his moderation, and every virtue by them, but this additional honor, that after death which he was distinguished ; and they supplithey should be solemnly praised as well as the cate the infernal deities to receive him as an men: whence it appears, that, before this time, associate among the blest. The multitude join the men only had those funeral orations made their acclamations of applause in this celebration for them.
of the dead, whom they consider as going to Funeral Rites, ceremonies accompanying pass an eternity among the just below. Such the burial of any person. These rites differed is the description which Diodorus gives of this among the ancients according to the different funeral judicature, to which even the kings of genius and religion of each country.
Egypt were subject. The same author asserts
, The first people who seem to have paid any that many sovereigns had been thus judicially particular respect to their dead, were the Egyp- deprived of the honors of burial by the indignatians, the posterity of Ham; as they were the tion of their people; and that the terrors of such a first cultivators of idolatrous worship and super- fate had the most salutary influence on the virtue stition, after the flood, they were also the first who of their kings. asserted the immortality of the soul, in its migra Among the Greeks it was usual sometimes betion into all kinds of animals in earth, air, and fore the interment, to put a piece of money into sea, and its return to the human body; which the mouth of the deceased, which was thought they supposed to be within the term of 3000 to be Charon's fare for wafting the departed soul years. Hence proceeded their great care in em over the infernal river. This ceremony was not balming their dead bodies, and their vast expense used in those countries which were supposed to in building proper repositories for them; for they be situated in the neighbourhood of the infemal were more solicitous about their graves than regions, and to lead thither by a ready and ditheir houses. Whenever a person died among rect road. The corpse was likewise furnished the Egyptians, his parents and friends put on with a cake composed of flour, honey, &c, mournful habits
, and abstained from all banquets which was designed to appease the fury of Cerand entertainments. This mourning lasted from berus, the door-keeper of hell, and to procure forty to seventy days, during which time they em- the ghost a safe and quiet entrance. During the balmed the body. The embalmed body was time the corpse continued in the house, there restored to the friends, who placed it in a kind stood before the door a vessel of water: the de of open chest, which was preserved either in their sign of which was, that those concerned about houses, or in the sepulchres of their ancestors. the body might purify themselves by washing; But before the dead were deposited in the tomb, it being the opinion of the Greeks, as well as of they underwent a solemn judgment, which ex- the Jews, that pollution was contracted by touchtended even to their kings. Of this remarkable ing a dead body. The ceremonies by which custom we have a particular account in the first they expressed their sorrow for the death of their book of Diodorus Siculus. “Those who prepare friends were various ; but it seems to have been to bury a relation, give notice of the day intended a constant rule to recede as much as possible in for the ceremony to the judges, and to all the habit and behaviour from tneir ordinary customs. friends of the deceased ; informing them that the For this reason they abstained from banquets and body will pass over the lake of that district to entertainments; they divested themselves of all which the dead belonged; when on the judges ornaments; they tore, cut off, or shaved their assembling, to the number of more than forty, hair, which they cast into the funeral pile, to be and ranging themselves in a semicircle on the consumed with the body of their deceased friend. further side of the lake, the vessel is set afloat, Sometimes they threw themselves on the ground, which those who superintend the funeral have and rolled in the dust, or covered their bead with prepared for this purpose. This vessel is managed ashes; they beat their breasts, and even tore by a pilot, called, in the Egyptian language, their flesh with their nails, upon the loss of 2 Charon; and hence they say that Orpheus, person they much lamented. 'When persons of travelling in old times into Egypt, and seeing rank, such as public magistrates or great generals, this ceremony, formed his fable of the infernal died, the whole city put on a face of mourning; regions, partly from what he saw, and partly from all public meetings were intermitted; the schools
, invention. The vessel being launched on the baths, shops, temples, and all places of con lake, before the coffin, which contains the body, course, were shut up. After interment followed is put on board, the law permits all, who are so the epulæ or feasts, at which the
company inclined, to produce an accusation against it. If to appear crowned; when they spoke in praise any one steps forth, and proves that the deceased of the dead; and not only at those feasts
, but has led an evil life, the judges pronounce sen even before the company departed from the se tence, and the body is precluded from burial; pulchre, they were sometimes entertained with but if the accuser is convicted of injustice in his a panegyric upon the dead person. The Grecian charge, he falls himself under a considerable soldiers, who died in war, had not only their penalty. When uo accuser appears, or when the tombs adorned with inscriptions, showing their accuser is proved to be an unfair one, the rela- names, parentage, and exploits, but were also tions who are assembled change their expressions honored with an oration in their praise. The of sorrow into encomiums on the dead; yet do custom among the Athenians in the interment of not, like the Greeks, speak in honor of his family, their soldiers was as follows, namely, " They because they consider all Egyptians as equally used to place the bodies of their dead in teuts well born; but they set forth the education and three days before the funeral, that all person manners of his youth, his piety and justice in might have opportunity to find out their rela