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much as cows ; the lowest of the native whole population of the present kingdom breed are worth per head 3s. and the is between 3,800,000 and 4,000,000 best about 5s. 6d, or 6s. Merinos are having increased since its estabalishment very rare at present, and worth from 8s. 250,000. to 9s. per head.

The revenues do not pay the expenses The corn spirit, or whisky, is sold in of the Government, but the deficiency is the country at 10d. per gallon ; but pay, made up by remittances from Peters. ing a high duty, or being a subject of burgh, which usually amount to 4,000,000 monopoly, farmed by the Government to silver roubles, or nearly £.500,000 sterdistillers on the entrance of the cities and ling. The forced military service, and towns, is retailed in them from 3s. to quartering of troops, are burdens on 3s. 6d. per gallon, Horses, except those the land, which are difficult to reduce to of foreign races, are as low in proportion any money estimation. The young men as cows and sheep. The price of mea. of good families are expected to become dow hay in the capital was from 14s. to cadets in a service whose pay will scarcely 15s. per ton; so little is sold in the coun. clothe them; and the strongest of the try, that it would have been difficult to labourers are selected as privates, without state what is the value before the expense the formality of asking their consent, or of conveyance is paid.

drawing lots. When in quarters, the - There are few burdens laid exclusively officers occupy the best apartments in the on the land, except the tenth Groschen houses of the proprietors, whilst the pris tax. That was originally a war-tax, and vates are lodged in the peasants' cottages. is so still denominated, though continued At present, the military are under good after ten years of a peace, and there exists discipline; but still they have means of no present probability of its being speedily extorting, from those on whom they are withdrawn. A small sum is levied in quartered, something beyond the use of each district for the repairs of roads, bare walls. bridges, and other local purposes ; but I did not hear of any other goods than that and the land tax scarcely exceeds 25 woollen cloths made for distant markets; per cent. on the presumed annual value but of late establishments, have been of the land.

formed for making linens, cottons, iron The tithes are very moderate, and wares, and paper, solely for domestic chiefly compounded for at fixed rates, consumption, and chiefly by the aid of which can never be altered, without the capitals to which the Government has consent of the owner. The secular paro- contributed. chial clergy are commonly men of slight At Warsaw, for a period of twentyeducation, usually the sons of peasants, four years, from June 1796, to June to whom the somewhat elevated character 1820, the average price of wheat was of priest, with its small emoluments, and 33s, per quarter, and in the ten years from freedom from hard labour, forms a suffi. 1815 to 1824, it was 31s. The price, at cient inducement to enter on the eccle. the time of my visit, was 14s. 9d., which, siastical profession.

in the opinion of Count Mostoski, was The whole revenue, according to the only about half its cost to the grower. statements of official men, does not ex I should suppose the cost of wheat in ceed £.2,000,000 sterling. As one-fourth the province of Massovia to have been of the population, the tenants and pea, nearly between 27s, and 29s. the quarter, sants of the Crown, are exempted from for the last thirty years. Assuming that paying the tenth Groschen tax, the the cost price of wheat was at the me. heaviest of all the imposts, the sum ex dium between the points to which in its tracted from the rest of the subjects fluctuation it had approached, we may amounts to 15s. per head annually. The calculate the cost in England thus :

S. d. Cost of the quarter of wheat at Warsaw Conveyance to the boats, and charges for loading and stowing, and se. curing it by mats .. . . . . .

. . . 0 6 Freight to Dantzic .

. . . . . . 5 0 Loss on the passage, by pilfering, and by the rain causing it to grow . 3 0 Expences at Dantzic, in turning, drying, screening, and warehousing, and

loss of measure . . . . . . . . . . Profit or commission, as the case may be, to the merchant at Dantzic .. Freight, primage, insurance, and shipping charges, at Dantzic and in London

. . . . . . . . . . . 8 0

VOL. XVIII,

The account obtained at Cracow, shews assumed that the selling price of wheat that for ten years and two half-years, the near Cracow has been for a series of years average price of wheat was 25s. ld., at 258., and that the grower's profit has though between the first and last part of been ten per cent., and the coast price that period the difference is enormous ; thus taken at 22s. 6d., the rate at which the first part showing an average of 38s., it would reach this country may be thus and the last of only 17s. 5d.

estimated i If, in the absence of better data, it be

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45 6 In the four years from 1821 to 1824, four years which had preceded it.-Ineve. when the whole quantity shipped from ry part of my journey through Poland, the Dantzic and Elbing has been no more than impression made, in looking at the fields, 299,000 quarters, the difference in price whether with growing crops, in stubble, between Cracow and Dantzic has been or under the operations of the plough, only 8s. 8d., and between Warsaw and was, that they were approaching to a state Dantzic, only 4s. 8d.

of exhaustion from excessive cropping. According to several representations It appears, from tables procured by which I received, and which cannot be Mr Jacob, that the whole export of corn materially erroneous, the quantity of wheat from Dantzic in 166 years, has been raised in the interior of Poland has been 19,581,947, or 117,963 quarters per gradually lessening, but with much more annum, the latter equal to about the conrápidity since 1819, than before that pe- sumption of the British Isles for three ripd. During the years 1821, 1822, and days, and the former only to 16 months. 1823, very little wheat passed down the A large proportion of this comes out of Vistula, as appears by the accounts obtain. Volhynia and Podolia, (from 300 to 500 ed at Thorn. By the official accounts, the miles from the sea), which now form part whole in the three years was only 83,606 of Russia, unconnected with what is quarters: the growers being then induced called the kingdom of Poland. These to withhold from shipping, as long as provinces are said be very fertile, and to their necessities would allow. In 1824, have a considerable surplus of corn, but the pressing demands of creditors and their most easy communication is with mortgagees forced their holders to sell, and the Black Sea, and the expense of transin consequence of it, there was sent down portation to the Baltic must render their in that year 93,968 quarters. The pres. trade through the latter channel extremely sure of distress still continuing, and the circumscribed. The following table, from harvest of 1824 being very good, there a German statistical work, is given for was forwarded in 1825, by the com. 1802, and is no doubt founded on official mencement of the harvest of that year, documents. It is for Volhynia. 176,215 quarters, or as much as in the

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4G

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