had, during the late contest with France, swelled the note of British glory, to the highest pitch; and which had resounded from the trital of the Mysore to the western limits of Europe, was completely dismantled; and of whose wreck it seemed hopeless even to attempt the reparation. As however the exigency of some mode of national defence, was not disputed by any, Deither was there any decided opposition to the present measure. As the live hedge, which had inclosed in verdure, strength, and beauty, the public domain, had been plucked up improvidently, by the unskilful hands, in whose guardianship it had been placed; so, when the spoiler threatened to break in, and ravage its fertile plains, brushwood and faggots were despairingly resorted to, as the only, though confessedly inadequate, substitution. CHAP. XV. Proceedings of Parliament on the Property Tax Bill.-Chancellor of the Exchequer moves for a Committee thereon.-Debate.-Opposed by Alderman Combe--Mr. W. Smith.--Supported by Mr. Addington-—Lord Hawkesbury-Mr. Erskine.-Re-committed.-Debate on the Irish Army of Reserve Bill.--Speeches of General Gascoygne--Loftus.-House cleared.-Renewal of Debates on the Property Tax Bill—Mr. W. Smith, --Addington.-Unexpected Motion of Mr. Pitt.-Division-Debate resumed next day.-Desultory Conversation.-Bill passed.-Additional Proceedings on the Defence of the Country.-Secretary at War proposes a Levy en Masse.-Speech.-Debate.-Mr. Windham--Lord Hautesbury-Sir Francis Burdett-Mr. Pitt-Lord Castlereagh—Mr. For— Addington.---Bill read a first and second time.--Debate resumed.—Mr. Sheridan-Kinnaird.-Last Debate thereon.-Colonel Crawford-Mr. Pitt--General Tarleton.—Bill passes the Commons.-Debates thereon in the Lords.-Passes with little opposition.-Remarks.-Proceedings on the Affairs of the Prince of Orange.—Observations. received from his constituents; who considered it a measure so unjus in its principle, and partial in it operation, that no modification o it could remove their objections He considered this tax as merel an income tax,which he had alway opposed, because it raised an equa sum upon incomes of unequal dura tion; upon the precarious produc of industry; and upon permanen income. The lord mayor and sir John Ar derson had also been instructed t oppose it, but considered themselve at liberty to act according to th dictates of their own conscienc They should however, watch th progress of the bill with great a tention. The chancellor of the excheque said, that he never considered the old income tax as any thing but a var tax: there was this difference, however, between that tax and the present, namely, that the proportion now demanded was not so large, and that in incomes from land or interest of money, no particular disclosure was required. As there had been already such considerable sems raised upon consumption, it bat fair that property itself hould be taxed, or otherwise it would be impossible to carry into execution the resolution of the house, for raising within the year, Considerable part of the expences of the year: he wished at present have the bill re-printed, and recommitted for future consideration. Mr. W. Smith objected to the x, principally on the ground, that it was in reality an income tax, and bot a tax upon property; consiering it in that light, he thought #unjust, that a precarious income, derived from great mental or bodily labour, should pay an equal tax with an income which was permatent, and obtained without exertion. Lord Hawksbury replied to Mr. Smith, by stating, that the income ax was not more unequal than every other species of tax. As to principle that had been sugsted, of making a distinction beteen incomes of a precarious and of are permanent nature; this was a tinction which the legislature had The tever recognized in any case. aal tax, poors rates, &c, had been aays raised from the produce of the land, without considering the Mr. Erskine, was ready to support the present tax, not that he Vol. XLV. approved of it in principle, but be- After some farther conversation, On the next day, the secretary at war (Mr. Yorke) having moved that the house of commons should go into a committee, on the Irish army of reserve act,` General Gascoygne, though he approved of the measure, depreci ated a system of operations, purely He thought that an ofdefensive. fensive war should be carried on Our garrisons upon a grand scale. at Malta and Gibraltar were, in his opinion, much stronger than was necessary for mere defence. He ridiculed the idea of invading this country in open boats, while our fleets had the command of the sea, and our shores were in a strong position of defence. He thought such an attempt so improbable, that we would be justified in turning the principal part of our attention to foreign objects. He then replied to some arguments which had been advanced by Colonel Crawford, on a former night, and which supposed a possibility of the enemy succeeding. General Loftus, defended the conduct of ministers, in having taken all necessary precautions for the defence of the country. Hle thep then was beginning to enter into a detailed military view of the means of repelling the enemy, when Sir Robert Buxton moved, that the gallery should be cleared, and strangers were accordingly excluded for the remainder of the debate. There was no other discussion of much consequence, in either house, from that day to the 13th, when, on the question for the further consideration of the property tax bill, Mr. W. Smith, objected much to the inquisitorial means, made use of to come at the amount of the incomes of tradesmen. Mr. Pitt, defended the old income tax, during the continuance of which, the credit of the country had increased in an unexampled manner. He objected however to several of the details of the bill. The tax upon funded property, appeared to him altogether a breach of public faith, and he considered that the bill, in other instances, favoured capital, and oppressed poverty. The chancellor of the exchequer aid, that however hard it might appear, that this tax should bear unequally in its operation; it would be still harder to make any tax perfectly equal. He defended the justice of taxing incomes from funded property, and again said, that equality of taxation was a thing not to be brought about by human wisdom. Mr. Elliston censured Mr. Pitt, for attacking ministers. Mr. Pitt, on the other hand, expressed astonishment at the accusation, as ministers had been in possession of his sentiments for three weeks. He concluded, by moving an instruction to the committee, that "the like exemptions and abatements be extended to those who have income arising from money in the funds, or land, or money at interest, as are or may be allowed to other persons." A long conversation ensued, in which Ministers did not conceal their surprize at Mr. Pitt's unexpected motion. The house divided, and the numbers on the divison were 50, for Mr. Pitt's motion, 150 against it! The next day however, the house having proceeded in the further consideration of the bill, The chancellor of the exchequer rose, and although he declared that he viewed with awe, the deficiency which the adoption of Mr. Pitt's motion of yesterday would cause in the produce of the tax, yet, as he thought the exemption demanded, was expected, by a great num ber of people, and as he was con vinced of the necessity of recon ciling even the most necessary mea sures, to the feelings of the public he should, to avoid differences o opinion, when unanimity was want ing, give up that point. He wa glad, however, that the descriptio of persons, who were to be bene fited by this concession, then pos sesing small incomes from land, ha already deserved much of the country; and that this exemptio would extend to the greater part the constitutional yeomanry of th kingdom. Mr. Pitt heard, with great sat: faction, what had fallen from ti right hon. Gentleman. Althoug their arguments were on ground totally different, he was perfect satisse satisfied at his conclusion being adopted. Mr. Rose, then suggested a deduction for allowances to curates, but Lord Hawksbury said, the house would not be paid for the trouble of passing the bill, if it was to be frittered away in such a manner, by numerous exemptions; some inequalities and hardships must result from this, as well as from every measure of a general nature, After Mr. Addington had conceded, in this manner to the suggestion of Mr. Pitt, the latter gentleman made no farther serious opposition to the remaining parts of the bill, which, although they occupied a great deal of time, produced no important debate. The rest of the session was principally taken up with considering the state of the country as to its defence. On the 18th of July, the secretary at war, moved for leave to being in a bill, for amending the detence bill, and for enabling his majesty to raise a levy en masse, in Case of invasion. This, he contended, was an ancient and indispensible prerogative of the crown, and the object of the present bill, was only to facilitate the exercise of it, in case of need. By the laws of the Anglo-Saxons, this prerogative was claimed; by the assize of Henry Ild, and statute of Henry the IIId; it was legally recognized, and there could not be a doubt, tut that every liege subject was bound, at the call of his sovereign, take up arms, in case of an inason of the realm. The most Dedent of all enemies, who had Now subdued the greater part of the 1 continent, threatened us with invasion and slavery. There never was a time, therefore, that it became more necessary to assert this ancient and undoubted prerogative of the crown. After detailing the different classes, under which the population of the country should be enrolled, for the purposes of the bill; he stated, that so late as in the reign of Henry the VIIIth, all persons, under the age of 60 years, were required to exercise themselves at shooting with the bow. The same principle required, that the Englishmen of the present day, should exercise themselves at those arms which are now in use. In case of invasion, every man should be bound to march; but the volunteers would not be required to march, except in their own corps. After mentioning the conduct of the English at Toulon, Acre, Lincelles, and Egypt, he said there was no reason to suppose the Englishmen, of the present day, unequal to those of Cressy and Agincourt. After many other observations of a similar nature, he concluded, by moving for leave to bring in that bill, generally called, the levy en masse bill. Mr. Windham observed, that till very lately, ministers considered it the language of despondency, to speak of the possibility of an invasion. They were however, pleased, at present, to admit that possibility, and to take measures to repel it. He must, however, compare what was called despondency, on the part of himself and his friends, with what was called magnanimity, on the part of ministers. The magnanimity of ministers, consisted merely in telling the people, that there was no |