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I am not sure what Baxter meant by "common mercies." If my understanding is correct, it pertains to common grace such as sunlight and rain and anything that all men enjoy from the hands of God. Baxter here is saying that an enjoyment of such common grace increases all the more the guilt of the man under the state of sin, for while he enjoys such goodness, he does not acknowledge God as the source of it.
A man under the state of sin is incapable of doing good works in the true sense of the word; that is, his "good works" lack the motivation, such as faith in God; the end is missing, which is the glory of God; and finally there is no benchmark or standard as to assess the quality of his work, which is provided by the law of God.
What follows are 10 descriptions of a man under the state of sin, which Baxter describes as "a brief account of the case of unrenewed souls" (Christian Ethics, 1966, pp. 36-40).
A man under the state of sin is considered an enemy of God. There is hostility between him and God. Though outwardly, he won't admit it, but inwardly he hates the holiness and justice of God.
Except for repentance, the prayers and offerings of a man under the state of sin are not acceptable before God.
A man under the state of sin has all the seeds to commit the worst imaginable crimes. If he is prevented from doing such, it is because providence restrains him.
Based on John 3:18, a man under the state of sin "stands condemned already" for his refusal to believe in the Son of God.
As long as the man under the state of sin remains unrepentant and stubborn, his heart will be hardened all the more (2 Timothy 3:1-5).