now to be the decided opinion of the people of this country, that a great part of the fupplies fhould be raised within the year. Laft year confiderable progrefs had been made in the application of it by the affeffed-tax-bill and, with regard to disclosure of income, in Scotland. all tranfactions refpecting real, and many refpecting perfonal property, were publicly registered. In Ireland, the fame practice prevailed in cafe of real property. In the counties of York and Middlefex, it exiited to a confiderable extent. The attorney, and the folicitor-general, both defended the bill. Mr. Elliot and Mr. Tyrwhitt, alfo fupported it, as highly creditable to the fpirit of the country, and as the moft effectual that could be adopted for confounding the hopes of the enemy. The question for the third reading of the bill was carried by 93 against 2. After undergoing farther amendments, the bill, having been read a third time, on the eighteenth of March, was paffed on the fifth of April, and ordered to be carried to the lords; to whofe confideration" on the motion for the third reading, in the honfe of commons," on December 31, being agreed to, it had already been fubmitted, on the fecond of January; when it was read the first time, and ordered to be printed. On the eighth of January, the order of the day, in the upper houfe, for the third reading of the income-duty-bill being read, and the queftion put, lord Suffolk, approved its principle, in one point of view, namely, that it would tend to prevent the nation from rafhly embarking in expenfive wars,

.

by fhewing them the confequences? and, on this ground, it would have been well for the country if a fair and equitable tax of this kind had been propofed at the commencement of the war. It was faid that this tax was only ten per cent. upon income. But when he reflected on the taxes and expenfes peculiar to landed property, and added the fum of thefe to the prefent tax, the whole amounted to not lefs then 20 per cent. Laft feffion, a tax upon falt took place, which, in Gloucestershire, Wiltshire, Chefire, and other places, upon what were called the dairy farms, in particular, would in its operation be found equal to 4 per cent. There was also a very heavy article, which in many places, and particularly on eftates adjoining to his, the poorrates fell uncommonly heavy.Where there were extenfive commons, the poor naturally* flocked to them. And in the parish of Brinckfworth particularly, he was within bounds, when he ftated the poorrates at 3 per cent. This, added to the other, made, with the tax impofed by the prefent bill, 17 per cent.

The neceffary expenfes of bailiffs, ftewards, and other nume rous incidentals to landed property could not be lefs than 3 per cent. more; making the whole nearly 20 per cent. His lordship ftated, that he had, in the courfe of the last few years expended in improvements more than 15,000. not for his own perfonal gratification; for, in doing this, he had fubmitted to many privations, but in order that he might tranfmit to his fon, an eftate as independent as the prin

ciples which he had endeavoured to inftil into his mind, and which might enable him to act up to them. Many other lords, he doubted not, had acted upon the fame fyftem with himfelf. Such noble lords he cautioned to beware how they gave their fanction to a measure which fell fo peculiarly heavy and oppreffive on the landed intereft. Very different was the fituation of the noble lords on the crofs bench, and other parts of the house, whofe fituations brought them in very large emoluments, unimpaired by the duties and expenfes peculiar to landed eftates, which they no doubt well deferved, for the high, important, and arduous ftations they filled in the state.

Lord Suffolk, after many expreffions of regard to morality and religion, and admitting the neceffity of a decent maintenance for those whofe lives were spent in teaching and inculcating them, both by precept and example, obferved, that there was nothing that had long lain more heavily on all agricultural improvements than tythes. It was a very mistaken notion that they amounted only to a tenth taking in all improvements, they certainly amounted to a fifth of all the landed property of the kingdom. The people of this country were every day feeling their preffure, and the alleviation of that preffure would be a confideration well worth the attention of their lordships. His lordfhip concluded by giving his decided diffent to the prefent bill.

The earl of Liverpool faid, that had lord Suffolk attentively perufed the bill he would have feen that many of the peculiar expenfes attached to land were allowed to be deducted previously to the opera

tions of the bill taking effect. With regard to the falt-duties, they certainly bore with additional weight on thofe parts of the country where cheese was manufactured; but the maker repaid himself by the advanced price of his cheese.

Lord Holland, among a variety of obfervations, to the fame effect with thofe that had been urged against the bill, in both houses of parliament, ftated that the arguments in favour of the meature, he believed, had been reduced to three, which were, firft, that it prevented all idea of delufion, with regard to our fituation, and made the people understand at once the nature and extent of the burthen they had to bear. Second, that the country faved by raifing the money at once, the intereft, whatever it was. Third, that this proceeding was calculated to intimidate the enemy, who had placed the hope of our deftruction on the increase of our debt. With regard to the firft of thefe arguments, the principle on which it was founded, met his fincereft approbation. As to the fecond, it made no effential difference with regard to the wealth of the nation whether intereft was paid or not, as the great lofs arofe from the capital being taken out of productive, and fquandered on unproductive labour. If borrowing was inexpedient for government, it was equally fo for private perfons. Nothing could be said to fhew the difficulties of government in raifing money, that might not be urged with regard to individuals. had heard an argument in favour of the meafure of laft year, from lord Liverpool, who, he was forry to observe, had left the house. He had ftated that it was nothing more [N 4]

He

than

than taking the money out of one pocket and putting it in another. But if a great part of the favings, which might enable people to pay the prefent tax, fhould be taken from confumption, there must be a reduction of the revenue: if they fhould pay the tax out of their capital, the evil would still be greater. It certainly was the operation of many taxes to take money out of one pocket, and put it in another: and it was not unworthy of their lordships attention, to confider, from whole pockets it was to be taken. Their property was easily known, and they could not. if they were inclined, evade the tax. It was evident that the object of the bill, in taking money from one pocket, and putting it into another, was to take from thofe that had wealth, and give it to those who had none. As this measure must continue for many years, the whole weight of the tax muft fall on those who fhould not be able to escape it: in fact, on land-owners; or as a noble lord had expreffed it in a book " on those who had oftenfible poffeffions." The tendency, his lordship obferved, of this fhifting of property, was, to impoverish the members of that house, and to render them ftill more and more dependent on the crown. The gradation of the tax, commencing from upwards of 60%, and stopping fhort at 2007. he was afraid would give too great an opportunity to the circulation of those calumnies which often reprefented fome of their lordships as acting from the worft of motives. It might, perhaps, be faid, that the lower and higher claffes were fheltered from the tax, and that thus a compromife was made with them to crush

the middle. It was whispered, why do not perfons of the latter clafs petition against the bill? There were, comparatively, few, he be lieved, in that fituation of life, but had fome dependence, directly, or indirectly, on the minifter. As to the third argument, in favour of the tax, lord Holland was of opinion that a perfeverance in the funding fyftem was more likely, than the prefent measure, to give the enemy a great idea of our refources, becaule that fyftem was not underftood on the continent. Their ignorance of its nature made perfons abroad magnify its effects, and they were inclined to confider it as an inexhauftible refource to which the British government could always with confidence refort.

The book to which lord Holland in the above-mentioned fhort quotation, alluded, was Letters to the Earl of Carlife from W. Eden, Efq. publifhed in 1799. Lord Holland, by way of illuftrating his fentiments on the prefent fubject, in the course of his fpeech made fome farther quotations from it. "The author (he obferved) in putting the fuppofition of one-thirteenth of the income of the country being to be raifed, either voluntarily or by force, laid it down as a maxim, that fuch a tax could not take place without diminishing the capital of the country, which would prove very injurious to trade and agriculture. The fuperior ranks would retrench their expenfes, which would caufe a defalcation in the revenue, which must be made up, either by taking from the finking fund, or by freth taxes, &c. &c." The book, from which he had read fo much, allo represented, in a very striking point of view, the "evils arifing from a

difclofure

disclosure of property." Thefe quotations naturally called up

Lord Auckland, (formerly Mr. Eden), who thought it incumbent on him to repel the infinuation, that he could give his concurrence to the income-bill, as a peer of parliament, without an inconfiftency of reasoning, or a change of fyftem. He might admit, he faid, the full conftruction given by the noble lord to the paffages quoted, and answer that, in the lapfe of time, many fpeculative opinions were liable fairly and honourably to be varied by events, change of circumstances, better information, and more mature judgement. If, however, the noble lord had adverted, with his ufual accuracy, to the context of the paffages which he had thought proper to cite, he would have found that they related to a voluntary contribution; or if to a forced and general contribution, then to be dependent on a merely voluntary difclofure of income. At that period, it never entered into the minds of the most enlightened statefman, that it could be practicable to establish a forced and general contribution, on the only juft and efficient fyftem of a forced difclofure. In 1799, he did not foresee either the enthufiafm, or the profperity and refources, which diftinguish the actual epoch of our hiftory above all others, and which have given to our countrymen both the difpofition and ability to adopt the prefent meafure, without any probable inconveniencies to counterbalance the advantages to be obtained. It now appeared, that the difficulties we feared were not infurmountable. The fuccefsful attempt to furmount them was well worthy of that great and

energetic mind which directs our councils-that mind which feemed to have been created by a benefi cent Providence for the prefervation of this, and an adjoining kingdom: perhaps for the restoration of Europe. Till the period of the Lifle negociation, and even then, a great part of the nation was difposed to abandon the whole continent of Europe to fubjugation and deftruction, and to make other ruinous facrifices, in order to purchafe a nominal peace, more fatal than any war. When he looked back to that period, he had all the painful fenfations of a feverish and frightful dream. Almighty God was pleafed, for our prefervation, to deftroy our fhort-fighted hopes. The Lifle conferrences were broken off in a manner that removed the film from the eyes of many. A patriotic enthufiafm warmed the heart of every Englishman in every part of the gobe. The wisdom of parliament went hand in hand with the right difpofition of the people; and, towards the clofe of 1797, brought forward the measure of the additional affeffed taxes, and thefe again, the prefent bill, than which, his lordship endeavoured to thew there was no measure better calculated, in an equal manner, to bring our great resources into activity and effect. Auckland, in the course of his fpeech, contrafted the prefent fafety, profperity, and unparalleled glory of his country with the national bankruptcy, diftreffes, difficulties, and crimes of France. Lord Holland, having rifen for the purpose of explanation, made the following remark of what had been faid by the noble lord, who fpoke laft, in praise of the spirit and enthufiafm

Lord

of

of the country, manifefted in the voluntary contributions, and the payment of the triple affeffment of laft year, Unfortunately this panegyric is broadly denied by the bill now before the houfe: the preamble to which tells the world, that the reafon for introducing it was, the fhameful evafions practifed aft year. The noble lord, he obferved, had brought forward obfervations not very clofely connected with the fubject, but fuch as the minifters and their adherents knew well how to introduce into every debate. To prepare their lordships minds for the adoption of their unconftitutional measures, fome rant on French atrocities muft always be introduced. He would only fay, that if, from a measure well intended, evil confequences might afterwards arife, this fhould not be fairly imputed as a fault to the framers of the measure. Where there was no evil intended, there could be no fault. And here he would not hefitate to fay, that had he been a Frenchman, he would have felt it the pride of his life to have been concerned in that great event: but, though he felt that fuch would have been his ambition, in fuch a fituation of his country as that of France then was, he was far from thinking that there could be any juftice in making him anfwerable for the confequences that might enfue.

Lord Grenville, with regard to the French revolution, faid, it was a fubject which he could not imagine to be introduced for any other purpofe than that of calling away the attention of the houfe from the arguments of his noble friend, lord Auckland. As it bad, however, been introduced, he would again ftate the opinion which he had uni

formly profeffed respecting it, from its commencement to the prefent moment. He had been asked whether, if his majefty's minifters had forefeen the prefent pofture of affairs, and had known that the course of events would have led to the extenfion of the dominion of France, they would have advised his majefty to commence hoftilities against the government of that country? He would, for himself, repeat it a hundred times over, that, had he been perfectly affured, beforehand, of all the events which had happened, the fubjugation and pillage of Italy, the conqueft of Holland, the mallacres of Switzerland, or even the murder of the king of France: these things, aye, and ten times more, he would have facrificed, to ftem the tide of thofe vicious and falfe principles, fantaftically called philofophy, but, in truth, no other than the effufions of revolutionary madness.

The duke of Bedford obferved, that the present bill embraced two important principles; the one, the principle of raifing a confiderable part of the fupplies of the year within the year; the other, the principle of effecting that measure by the means of a tax on income. As to the firft, it was a mere fpeculative queftion, and could not be treated in the fame manner as that which had flood the teft of trial, in repeated inftances, ever fince the establishment of the funding fyftem. There was, however, the conftant and uniform practice of our anceftors against it; nay, and of the prefent minifter himself, during five years of the prefent expenfive war. In the outfet of a war, the duke admitted, that this method might have one good effect: it might

make