order to carry on their bufinefs. Mr. Samuel Thornton thought that the preffure of the new duties upon imports and exports would be much too fevere upon the East India company.

Mr. Tierney made feveral obfervations upon the fubjects of this fecond budget of the mini, fter. He faid, that if this loan was a proof of the high and flourithing fituation of this country, and of the confidence of monied men in its refources, he was very glad to hear it. But he objected to the tax on falt, as falling too heavily on the lower claffes of the people. The tax on armorial bearings he · rather confidered as whimsical; until that moment he never had learnt the utility of the right honourable gentleman's having created fo many peers. He advised him, however, to clafs the orders of diftinction; to charge, for instance, a certain handfome fum for a coronet, ‘a fmaller fum for a creft, and fo on ; by which the lower orders of fociety might be relieved from fome of their burdens.

The refolutions were then feve rally put and agreed to. On the next day the report of the committee upon thofe refolutions were agreed to, and the bills ordered to be brought in, which were afterwards feverally paffed into laws, with very little variation from the fhape in which Mr. Pitt first propofed them.

Before we conclude this chapter, we have to notice another measure of finance adopted this feffion, at the fuggeftion of the chancellor of the exchequer, namely the repeal of the tax upon clocks and watches, and the confolidation of the feveral

duties upon houses and windowsAgreeably to notice he had given, he moved the repeal of the above mentioned tax on the 14th of March. And as the exigencies of the ftate required that the deficiency fhould be made up by other means, he had the fatisfaction of ftating to the houfe, that the fubftitute he meant to propofe in lieu of this tax, would be fuch as would afford as little difcontent as poffible. He remarked that the watch and clock duty had been calculated at about 20,000l. It was therefore requifite that whatever might be adopted instead should at leaft produce that fum; for this purpose he propofed an increase of the affeffed taxes, in fuch way as would nearly accomplish this object. The produce of these taxes ala ready amounted to about 1,400,000l. if therefore the intended increase was taken at a feventh of the whole, the fum thus obtained would as mount to the fum required. Bat as he could not move for a repeat of a tax, and alfo introduce ano ther in lieu of it on the fame day, it was therefore poftponed a few days. Accordingly on the 19th of March, he informed the houfe that it was his intention to confolidate, and infert into one table, the various duties now exifting upon houfes and windows, and he wished them to be regulated according to a table which he then held in his hand, and which was afterwards printed for the inspection and confideration of the members*.

When the report of the committee on increafing the affelled taxes was taken into confideration on the 21ft of March-the chancellor of the exchequer stated to the house the principle on which

he

he had brought forward his plan. The ratio which he had adopted, was that of laying an increased rate on each house in proportion to the number of windows. But in order to prevent windows from being ftopped up, it had been found neceffary in fome parts of this fcale tor have a decrease instead of an increase. To ufe an uncommon expreffion, he obferved, that the intended tax increased in a decreafing proportion.

J

Mr. Rofe (the houfe having formed itself into a committee of ways and means on the 16th of May) remarked that the chancellor of the exchequer, when opening the budget to the houfe, and ftating the ways and means, had taken credit for various fums, and among others, for a fum to be produced by fome propofed new duties upon exports and imports. He first propofed a duty of one-half per cent. upon British goods exported to European markets: it had been at first intended to have made this duty mach higher; but, upon deliberation, it had been found that it would be injurious to lay a large duty upon goods for thofe markets, because in fome inftances it might enable foreigners to underfell us. With respect to goods fent to America and the Weft Indies, he propofed a higher duty, becaufe there was no danger of any competition. Upon goods exported to thofe places he therefore propofed a duty of two per cent. Goods exported to Ireland and the East Indies he meant to exempt from any new duties. He estimated that the amount of the duty upon exports to European: markets would produce the fum of 256,000l. including fome regulations refpecting fugar and coffee. With refpect to the imports, he meant to propofe a

greater duty, viz. one of three per cent. With regard to the imports from the Eaft Indies, he meant that the duty should fall upon those articles which came in competition. with our manufactures, fuch as cotton, &c. With refpect to fugar and coffee, articles which were re-exported, this addition would not be prejudicial, because there was no danger of any competition with us as to thofe articles in the European market. The whole of these duties he estimated at the fum of 1,170,000l. In addition to this, he proposed a duty upon tonnage, whether British or foreign, varying in amount according to the place of destination. This duty he estimated at 208,000l. which, added to the duties upon exports and imports, would amount to 1,378,000l. This fum was short of what the chancellor of the exchequer had estimated these duties at. This difference had taken place from impofing a lefs duty upon the exportation of British goods to Eu ropean markets than had been at first intended.

The refolutions he had to propofe, he faid, were exceedingly numerous, because it was the wish of the merchants that the rates fhould be as fpecific as poffible. Mr. Bryan Edwards, fir Francis Baring, and Mr. Tierney, made fome obfervations upon the propofed du ties: the first contended that the Weft India planters, who imported to the value of eight millions annually into this country, were fo far from having given their approbation of this meafure, that they did. not even know of it. Sir Francis urged, that thefe duties would fall very heavy upon goods fent to America; this he thought impolitic, because America was our beft.cuftomer. With respect to the continuance of thefe duties, Mr. Rofe

affured

TH

HE continued threats of invafion, which had been held out by the enemy, feem to have excited the apprehenfions, and roufed the attention of the British miniftry foon after the meeting of parliament; and on the 11th of January a meflage was fent by his majesty to each houfe, foliciting their attention to that important fubject. It was, however, fome time before a plan could be matured to the fatisfaction of minifters for the defence of the kingdom; and the neceffity of agitating the fubject in parliament deferred its execution, till the face of affairs in Europe began to affume a different appearance, and till the kingdom was in part relieved from the alarms excited by the formidable preparations on the oppofite fide of the channel. On the 8th of February, Mr. Dundas moved for the introduction of a bill to enable his majefty to call out a certain portion of the fupplementary militia, and incorporate them in the companies of the regular militia. The bill was paffed with little of debate; and on Tuesday, March 27, the fame minifter rofe in purfuance of a notice

1

given the preceding day, to move for leave to bring in a bill, to enable his majefty to take measures for the more effectual fecurity and defence of these realms, and to indemnify perfons who might foffer injury in their property by the operation of fuch nieafures. It was an affair of the greatest importance, and he was aware, that on a motion for a bill of fo general a defcription, gentlemen would afk," whether we are not now in poffeffion of a navy, which would render futile every attempt of the enemy to invade our coafts?" This he was ready to admit. But, notwithstanding the fplendor of our naval character, there exifted circumstances at that moment which rendered it imprudent to reft the defence of the country on one branch of its force. It might probably be asked, "is not our army the greatest we ever had? and can we not defend the country by means of the regular forces and the militia?" But notwithstanding thefe guarantees, he would not altogether reft on them our fecurity and fafety. Mr. Dundas then made fome remarks on the spirit and zeal that diftinguished the

voluntary

and he believed that there was no thing that could infufe confidence into a people, and make them feel that their fecurity depended on the measures taken for their defence, but enabling them to unite to defend themselves. Mr. Dundas next made fome remarks on the conduct of certain individuals in this cou try, who, under the pretext of a parliamentary reform, were correfponding with the enemy on fub jects highly treasonable. It muft be obvious, that, however plaufible affociations for reform might be at other times, the prefent was not a period fit either to propofe or difcufs that question. After mak ing fome obfervations on the conduct of the French relative to Genoa, Venice, and Switzerland, who had announced, he faid, to their troops, that every battle gain. ed, was an advantage over Eng land-fuch an enemy, he faid, it became us to oppofe, who fought for nothing less than the deftruction of our fleet, the annihilation of our commerce, and the overthrow of our conftitution. He then moved, "That leave be given to bring in a bill to enable his majefty more effectually to provide for the fecurity and defence of these realms, and to indemnify perfons who may fuffer injury in their property by the operation of fuch meafures."

General Tarleton did not rife to oppofe the motion; but what, ever might be the danger appre-, hended by minifters, he believed there did not exift in the country any body of men exclufively attach ed to France. The country, however, abounded in military resources, which, if rightly managed, would enable it to refift any enemy. In his opinion, the best way of providing for our defence would be

to examine the parts most vulnerable, and there put ourselves in a fituation to refift the enemy. He could not be fo well informed as minifters relative to the preparations going on in France; but it did not appear to him that they were fuch as could induce a belief in the probability of a speedy invafion. That they meant to make an attempt was evident, by the preparations in their dock yards; and though much had been faid of the impracticability of a fuccessful descent on our coaft, whatever was the fituation of fome places, he entertained no doubt of the practicability of landing. The general obferved, that the military opera tions of France were conducted on a plan different from that of any other European power; a plau which had abolished the old trans port fyftem, while it facilitated the debarkation of troops; this, joined to the uncertainty where the enemy would land, induced him to recommend that all the attention of government might be directed to the defence of the metropolis, in the environs of which, he thought the efficient force of the country ought to be con entrated. He remarked, that it was no information to the French, and that he was therefore in order when he stated, that be tween London and any part of the coaft there was no fortified place to refift the progress of the enemy. If they effected a landing, it must be at a confiderable diftance from the metropolis, perhaps 150 miles, which would take them fix days to accomplish their march, during which period an advantageous fitua tion might be taken to defend the capital. The general concluded by faying, that he had thrown out thefe obfervations from a fenfe of his duty to the house and the coun

try,