of wealth that money goes at two per cent."

Lord Molefworth gives the following account of Denmark. "In former times, and even till the late alteration in the government, the nobility, i. e. the gentry, lived in great afluence and profperity; their country-feats were large and magnificent, their hofpitality extraordinary, because their plenty was fo too. They lived for the most part at home, and spent their revenues among their neighbours and tenants, by whom they were confidered and refpected as fo many petty princes. Now they are funk to a very low condition, and diminish daily, both in number and credit; their eftates fcarce paying the taxes impofed on them, which makes them grind the faces of their poor tenants, to get an overplus for their own fubfiftence. Nay, I have been affured by fome gentlemen of good repute, who formerly were mafters of great eftates, that they have offered to make an abfolute furrender to the king of large poffeffions in the island of Zealand, rather

N 4

ther than pay the taxes; which offer, though preffed with earneftness, would by no means be accepted; because eftates belonging to the fame gentlemen, lying in other places, which had the good fortune to be taxed lefs than the full value of the income, were liable to pay the taxes of any other estate appertaining to the fame perfon, in case that other estate were not able. Through these, and feveral other means, many of the ancient families are fallen to decay; their country-houses, which were like palaces, being ruinous, they are forced to live meanly and obfcurely, in fome corner of them; unless it be their good fortune to procure an employment, civil or military, at court; which is the thing they are most ambitious of; it being indeed neceffary to fecure their families any tolerable fubfiftence, or to afford them fome fhelter from the injuftices and exactions of the collectors.-None but the new nobility, i. e. fuch as have titles from the king, have liberty to make a will, unless it be approved and figned by the king during

the

the teftator's life. In cafe it fhould happen, that one who has a mind to tranfplant himself to another place, could find a purchaser for his eftate; the law is, that one-third of the purchase-money fhall accrue to the king; and indeed, if there were not fuch a fevere law against alienations, it is poffible most of the prefent poffeffors would quit the country the first opportunity. The king affumes to himself the power of difpofing of all heirs and heireffes. The natives are confidered much less than ftrangers, and are more out of the road of preferment, as all forts of places, civil and military, are filled more by foreigners than gentlemen of the country; and in their difpofal of offices, it is remarkable, that fuch as are of ordinary birth and fortune, are much fooner preferred than those of contrary qualities; fo that here may be found several in the most profitable and honourable employments, who have formerly been ferving-men, and fuch like; and these prove the best executors of the

will

will and pleasure of arbitrary power, and are careffed accordingly.

The difficulty of procuring a comfortable fubfiftence, an d thelittle fecurity of enjoying what fhall be acquired through industry, is a great cause of prodigality, not only in the gentry, but in the very burghers and peasants. They live to day, not knowing but what they now have, may be taken from them to morrow. The courtier buys no land, but remits his money to the bank of Amfterdam or Hamburgh; the gentleman, the merchant, and the burgher, spend presently what they get, before it be taken from them by taxes; the peasant, as soon as he gets a rix-dollar, lays it out in brandy with all hafte, left his landlord, whose slave he is, fhould hear of it, and take it from him. Thus,

Torva leæna lupum fequitur, lupus ipfe capellam.

VIRGIL.

The trading towns and villages, except Copenhagen, are all fallen to decay. Thus Kiog, which in Chriftian the IVth's time raised

5

raised freely for that king's fervice, in one day, two hundred thousand rix-dollars; yet upon occafion of the laft poll-tax, I heard that the collectors were forced to take from this and other towns, in lieu of money, old feather-beds, bedsteads, brass, pewter, wooden chairs, &c. which they violently took from the poor people, who were unable to pay, leaving them deftitute of all manner of neceffaries for the ufe of living. The peafants are all numbered, and fold as belonging to the freehold, as trees are with us. If any of these wretches be of a diligent and improving temper, and repairs his farmhoufe, making it convenient, neat, or pleafant, it is forty to one but he is presently transplanted from thence to a naked and uncomfortable habitation, to the end that his griping landlord may get more rent by placing another on the land that is thus improved. Another grievance is, the quartering and paying of the foldiers. For every hundred rix-dollars which any house is rated at, the inhabitants are obliged to quarter one foldier :

thus