understood solely to relate to such cloths as

were exposed to sale in open market here at home; but his opinion was, that those manufacturers who made and exported their own cloths, where within the law as it stood at present. After a number of other observations upon different parts of the bill, the noble Earl thought it was somewhat hard, after eight months consideration of the bill in the other House, it should be sent up to their Lordships with so many imperfections in it, and throw such a load of labour on the House, as the amending the bill in the committee, and rendering it fit to pass, must necessarily amount to. There was, however, one advantage in its coming at so late a period of the session into that House, viz. that the professional men had most of them been set at leisure, and could attend to it. His Lordship, if we understood him correctly, had some doubt whether it might not have been the most sound and discreet course to have waited till another session before so important a bill, a bill comprehending and embracing all the multifarious concerns of so great, intricate, and complicated manufacture, was decided; he would not, however, oppose its going to a committee.

The Duke of Clarence said, he would trouble the House with a few words only; he agreed perfectly with his noble and learned friend on the woolsack, and in a great measure with the noble and learned Earl who had just sat down. Whether he was favourable or adverse to the present bill, he must wish that where a bill of so much importance came up to that House at so advanced a period of the session, it should meet with the most serious attention and consideration of their Lordships. He had no objection, H. R. H. said, to confess, that he was inclined to be favourable to the principle of the bill, which seemed to be confessed on all hands to be such as entitled it to go to a committee, in which he trusted it might be amended and rendered fit to be proceeded on. It was necessary to make some allowance on account of those who drew the bill being men of business, and perhaps drawing it rather with a view to the trade, than with a fit consideration of any judicial proceeding upon it.

The Lord Chancellor rose, to remind the Doble and learned Earl who had mentioned the advantage of the bill coming so late into the House, that with regard to himself, this was, as the noble and learned Earl must be aware, the time when he was more particu Tarly pressed upon by business, than at any other period of the year, but he should not, on that account, neglect his attention to the

bill.-The bill was committed to the Lords present to make a part of the said committee, and the committee to meet on Friday.

HOUSE OF COMMONS.

Wednesday, July 13.

[MINUTES.].-Mr. Plumer presented a petition from the prisoners confined in the gaol of Hertford, praying relief.-Ordered to lie on the table.-A new writ was ordered to be issued for the election of a member for Great-Grimsby, in the room of A. Boucheret, Esq. who has accepted of the stewardship of the hundreds of East Hendred in the county of Buckingham.-The Irish malt and distillery bill was read a third time and passed.-The Thames police bill was read a second time, and ordered to be committed the next day.-A message from the Lords acquainted the House that their Lordships had agreed to the East India dock bill. Sir Francis Burdett moved, that there be laid before the House a list of all pensions granted and now payable to natives and foreigners, from the first January 1800, to the present time. Ordered.-Mr. Corry presented a bill rendering justices of the peace in Ireland more safe in the execution of their duty. Read a first time, and ordered to be read a second time the next day. -The report of the poor returns bill was received, and the bill ordered to be read a third time.

[CHURCH AND CHAPEL BILL.] - Mr. Burton moved the second reading of the bill for the better providing, building, and repairing chapels, churches, &c. for ministers, and for providing church-yards and glebes, and enabling ministers to recover donations by will or deed.

Mr. Hurst said, he felt great objections to the principle of this bill, in so far as it affected the whole code of laws known by the name of the Mortmain Act, and he was, therefore, hopeful that the House would not encourage the adoption of such a measure. He thought it could be styled nothing else than a total repeal of the Mortmain Acts now in existence, as it would entirely defeat all the objects of those laws, and introduce all the evils which the Mortmain Laws went to remedy. These were acts, he said, which had met with the approbation of the country for no less than four centuries, and he knew that he was not singular in his opinion he, therefore, concluded with mov. ing that the bill be read a second time this day three months,

:

He

Mr. Burton explained more fully the nature of the bill, and observed, that there were at present wanting in this kingdom, but more particularly in Ireland, a great number of places of public worship. The proportion which he stated Ireland to be in need of, was no less than 100 churches and chapels, and that there were 400 or 500 parishes in want of parsonage houses. thought that the alteration which had been made in the law, relating to church affairs, within these few days, made this bill the more necessary. It was intended merely to restore, in part, the old law as it stood for many years, from the latter end of the reign of Queen Elizabeth, to the 9th of George II. A law was then made to prevent any person from bestowing all his property to a variety of charitable purposes, and thereby disinheriting his heirs or near relations, unless he consented to part with the whole of the interest of that property during his life. Every one knew, that that act was a good one; yet an objection arises against it in so far as it tends too much to restrain the power which every man ought to have over his own property, as it was one of the greatest stimulants to industry. The present act li mited that power only in as much as it confined the extent of bequests by one person towards charitable purposes, to five acres of land, and 500l. of money.

Mr. Francis said, that he had always found dangerous consequences to arise from small precedents of this sort. He therefore voted for the amendment.-On the House dividing there appeared-For the second reading, 61-Against it, 18-Majority, 43.-The bill was accordingly read a first time, and ordered to be committed on Friday.

[LONDON ADDITIONAL FORCE.]-The Lord Mayor moved the order of the day for the third reading of the City of London quota bill. His Lordship said, that notwithstanding the exemption which the City of London claimed, from the privileges of their charter, the inhabitants had expressed their willingness to contribute further towards the army of reserve, by raising an additional military force for the more vigorous prosecution of the war. The bill was accordingly read a second time, and ordered to be committed next day.

[ADDITIONAL FORCE BILL.]-The Secretary at War moved for leave to bring in a bill, for rendering more effectual the act passed in the present session of Parliament, for the defence of the United Kingdom, and for rectifying certain measures therein proposed relative to Commissioners.Granted.

The Secretary at War rose and said, he felt himself under the necessity of postponing the motion he intended to make the next day, relative to the plan he had to propose to the House for raising a further additional force for the defence of the country till Monday next.

Mr. Pitt observed, as to what had fallen from the right hon. gent. that he for one should not think of urging on those measures, which were about to be proposed, did he not feel the absolute necessity of adopting them with the least delay possible. He said, that nothing but the expectation and hope he entertained, from day to day, of such a measure being proposed by Government, had restrained him from submiting his imperfect thoughts on that subject. He said he was sensible of his inability to suggest any thing of material weight or advantage towards the accomplishment of that object. He was, however, desirous, that such a measure should originate as it ought to do, in point of duty, from his Majesty's executive government. He was sensible of the great variety of business, of the multitude of impor tant matters which were apt to distract the attention of those at the head of public affairs, in such arduous and dangerous times; but he also knew, that there were times in which the public had reason to expect that every individual in such high situations should rise to a level with the exigencies of the state. There was now, he might say, a double call upon the exertions of all those placed at the head of public affairs. He could not have a better witness than the right hon. gent. himself; and he therefore thought that he stood excused to his country, in not laying his sentiments before the House. He entertained a hope of being able to do so; for he well knew the energy and activity which had been on many occasions evinced by the right hon. gent. and those with whom he stood connected in the management of public affairs. He trusted that the right hon. gent. would not think that he said more on this matter than the occasion called for. There must be no delay, no interval, no pause, in the activity and exertion which must be used by Government on such an occasion as this, when ambition and resentment are combined against this country, as motives to instigate our exertions. In his opinion, both power and activity were absolutely necessary, in order to acccomplish the objects we had in view, and he doubted if we could be reckoned sufficiently safe, if these measures were not instantly put in exe cution.

The Chancellor of the Exchequer said, that there could not possibly exist in any quarter,

a more deep-rooted conviction of the necessity of expedition and promptitude in the present critical situation of public affairs, than that which was entertained by every individual of his Majesty's Government. He could, with confidence, assure the House, that the delay, even of a single day, was sincerely regretted by every one of them, and by none more so than by his right hon. friend, who was entrusted with the charge of bringing forward the motion. Every exertion was at present made in every department, for the purpose of bringing not only the minds of the inhabitants, but even the means of the country into exertion; and he too had no hesitation in saying, that every exertion, however great, was absolutely necessary, in order to create a conscious security in the minds of every individual in the country. He however begged that gent. would not suppose, that the measures which were in con templation were not such as required mature and deliberate investigation. He could assure the House, that the measures about to be adopted were not such as ought to be imprudently planned, or inconsiderately proposed to the House. The plan which was intended by his right hon. friend to be submitted to their consideration was, he must own, one which appeared gigantic in its extent; but it was not one which, in his opinion, could in any respect be still greater, or which would bear more severely on the public, than the exigencies of the country loudly call for. It was his belief, that the delay which was thought necessary on the present occasion would not be productive of dangerous consequences. In his opinion, if it be in the power of his right hon. friend to produce the measure in question on Monday next somewhat more complete in its detail, and more perfect in its principle, it would be attended with more beneficial consequences, and he was sensible that the House would then be more able to give it every necessary attention. He was sorry to detain the House so long on this matter, for he knew that no apology could well be offered for delaying such a measure, when it was so loudly called for, with a view to the safety of the country. He was certain that from the experience which the House had had on former occasions of the activity of his Majesty's Government, they would join with him, that no imputation in the present instance could with propriety attach to those at the head of affairs. The country knew that great exertions were already made, and were now putting into execution for the defence of the realm, and he had no doubt but the country at large were VOL. IV.

thoroughly convinced, that no opportunity would be lost in bringing forward a measure, which the exigencies of the state scemed to render necessary, in addition to the plans already adopted. He had no doubt, but that the prudent exertions of Government would greatly add to the security of the country. He could positively assure the House, that so far from any delay being occasioned unnecessarily in regard to the adoption of the present measure, it was one which principally occupied the attention of Government for the last ten days. It was one, however, which required such great attention, that it was found impossible to bring it forward sooner. There were other avocations of great importance, which also contributed to the delay, and such too as could not admit of being postponed. Upon the whole, therefore, he hoped, that the House would be convinced that the delay proposed would not at all tend to retard the accomplishment of the measure, but, on the contrary, would contribute to its being brought forward in a state of great perfection and maturity.

[INCOME TAX.]-The order of the day for the further consideration of the report of the committee on the bill for laying a tax on landed and personal property being read,

Mr. IV. Smith rose, and entered, at very considerable length into the principle and provisions of the bill. To the former, his objections were so decided, that he declared he should feel it his duty, to take the sense of the House upon it in this stage. His objec tions to the inequality of the tax, to the mode of collection, and to its operation, particularly as to the landed interest, he perceived were not at all removed, though much was promised on a former day. That the funds. ought to be taxed according to the objects of this bill, he readily admitted; but he was of opinion that they ought to be taxed in a larger proportion than land, because the latter was subject to many burthens from which the former was entirely exempted. As to the tax on trade, his grand objection was, that if the tax were to be levied at all, it should be equally collected, and that appeared impossible, unless by the establishment of an inquisition, which would be much more intolerable than any tax, and this in-quisition too to be renewed yearly, in the same way as that under the former income bill. To such means of raising the supply, every wise statesman and every benevolent man, must, in his judgment, be adverse-for it would almost unavoidably tend to irritate the passions and to depress the spirits of the people, to irritate those passions, which a wise legislation would endeavour to lay * F

asleep, and to depress those spirits which it was peculiarly our interest in the present state of the country to keep alive; but the measure before the House, if suffered to pass, would operate the destruction of that bold independent principle which was now so necessary to defend the country. Sure he was, that some time since such a measure would not have been borne in England; that every hand, heart and voice would have been raised against it with as much unanimity and resolution as he trusted would appear against any invading foe. He did not mean that the tax would have been opposed with force and violence, but that the opposition would have been such that no minister would have dared to propose it; but the times were materially changed. He recollected that even in the year 1794, one of the London newspapers, in describing the various evils which the French, should they succeed in invasion, would inflict upon this country, particularly dwelt upon, as the most prominent in the catalogue, a schedule of taxation, which was in fact the skeleton of the bill before the House, and of the former act from which it originated; such then, even at that late period, was the abhorrence which Englishmen felt against an income tax. He would call upon any gentleman to ask himself, whether he would not feel extremely offended, if his equal, or even intimate, should presume to put to him the same questions as to the state of his affairs, which under this bill the inferior officers of Government will be authorised to put? Could then any man, who felt the pride of independence, endure such a measure? The principle was in fact so generally odious, that an attempt to press it on the House and the country manifested an indifference to that universal and unequivocal sentiment of abhorrence which urged to the abolition of the former income act. It was in fact such an outrage upon the popular opinion, as a prudent minister ought to have avoided. If the tax, however, was to be persisted in, equality of payment was desirable, but how was that to be obtained?-By disclosures which could not be enforced but by a violation of every principle of freedom, and an outrage upon every feeling of pride. It was to be wished, however, that it might be equally collected, though he could not persuade himself to suggest any means, for if a holy office of tax gathering was to be established, he was not inclined to become a familiar. The right hon. gent. on the treasury bench had stated, that without this measure no means could be devised of imposing a fair contribution suited to the circumstances of men; but he would maintain that it

was a mistake to suppose that this was such a contribution as he described. It would press upon the trading community very little indeed, for they would make the consumers pay, as they uniformly did, every tax levied upon them; they will remunerate themselves in their increased profits for any burthens im posed upon them. If traders would not com pensate themselves so in this instance, the tax would be still more unequal. The House was therefore placed in this dilemma, that it must either impose a very considerable burthen on the consumers, or a very unequal tax upon the traders-upon the higher class of whom he admitted this tax would not press much. The hon. member stated, that his last, but not least important, objec tion to the bill, was its extreme length and complexity. It was necessary to be understood by all classes of the community, and yet it was so long, that he verily believed 19 out of 20 would not attempt to read it, and from its complexity, be ventured to say, very few would understand it. The principle, he repeated, was such as all the best writers disapproved, and the practice, as manifested during the continuance of the former income act, was even more mischievous than the writers appeared to calculate.

Mr. Pitt said, he would not follow the hon. gent, who had just sat down, through the whole of his observations, for this reason, that it did not appear necessary, for they were not objections altogether applying to the measure before the House: they were, indeed, for the most part, not at all new, and had been frequently answered before. The hon. gent. had said, that as far as this measure differed from the former income tax, he thought it less exceptionable. For himself he would say, that if it should turn out from experience to be better, he should be very happy, but if not materially altered from its present shape, he was much afraid it would not. To the principle of raising the supplies within the year he was glad to find so many couverts of late from among those who so warmly opposed it when that principle was first proposed. The hon. gent. seemed now to approve of this principle, and he professed to respect the decisions of former Parliaments. Indeed the hon. gent's views appeared to be materially changed; and the measures were of much use which produced such a change in the hon. gent, and many of his friends. Really, in his judg ment, we did owe much to the enemy we had to contend with, for he had succeeded in exciting a feeling such as we never sus pected to be felt or looked for in the same quarter; he had produced an unanimity

which was astonishing and unexpected, and he had disposed gents. to look to that constitutional refuge in the hour of calamity, the Parliament. He hoped those sentiments were general, however contrary to some opinions formerly promulgated, as well under the privilege of Parliament as through other mediums of publication. But with respect to the principle of the measure before the House, the honourable gent. quoted authorities to shew that it was objectionable.

The same authorities, however, with others also who had great names, might be chosen as the roots of any opposition to the constitution or the government. Those authorities the hon. gent. relied upon as sufficient to proscribe the theory of a tax upon income, and his own namesake (Dr. Adam Smith), who was not by the by very likely to be canonized, seemed to be the main pillar of his confidence in reprobating this project, of which he might have formed a judgment without having recourse to any remote history; for, without consulting the opinion of departed sages, it was competent to the youngest person in the House to reason from his own experience upon the operation and effects of the income tax. It was a measure adopted at a time when the gloom of despondency hung over the minds of the most firm, and when fear and apprehension was to be found among the most loyal. Then that gloom and that fear considerably obstructed the progress of a measure, which, according to the prophecies then confidently uttered, and nearly in the same terms as those used by the hon. gent. that evening, would tend to increase the gloom and to destroy the spirit of the country; but what were the consequences of this much abused measure? why, that subsequent to its adoption the spirit of the country grew up with rapidity and vigour, its triumphs extended, its good fortune, as it were, revived; for, whatever might be the disappointments of the war, whatever the terms upon which, in the then state of Europe, it was found expedient to conclude a peace, as far as related to the character, strength, and glory of this country, they never stood upon such elevated grounds. There was, in fact, no period in our annals in which the wisdom, vigilance, and firmness of parliament-the patience, good sense, and steadiness of the people-the valour, resolution, and heroism of our fleets and armies, were so highly eminent, nor one upon which an Englishman could fix his hands with such just grounds of exultation and pride; and yet those triumphant days followed the time when this measure was taken, which, in his

opinion and that of his friends, threatened to produce the extinction of our public spirit, and of course would endanger the existence of our national security. Among all the observations of the hon. gent. he recollected only one that was new, and that was this, that if even, as he termed it, a holy office of inquisition for collecting the tax proposed by this bill were appointed from the trading part of the community, the only effect of it would be to squeeze out of them nothing. Though this statement might reconcile some people to the bill before the House, he confessed it could not have that influence with him; but the illustration of this argument was rather singular from the hon. gent. that is, traders would not suffer themselves, because they would make the consumers pay any tax which might be imposed upon them. This certainly was a position which, though it had some good authorities to support it, yet was opposed upon a very distinguished occasion by many great authorities, among whom was the hon. gent. himself, upon the discussions respecting the shop tax. This was an authority which he recollected, though perhaps it might be opposed by some of the many books which the hon. gent. had read and taken occasion to cite in the course of this discussion. With respect to the provisions of the bill under consideration, there were many of them of which he strongly disapproved. The modes of disposing of capital should not by any means be interfered with, through the operation of a partial tax, tending to encourage the application of that capital to one mode in preference to another. Those modes were various. One likes to employ his capital in a business which requires great labour, and from which he looks for proportionate profits; another seeks to derive profits from his capital in great risks; and a third choses to indulge in laziness, and to enjoy a small profit in security. Of the latter, some resort to the funds, and others to land. It struck his mind that any attempt to meddle by a legislative measure with this, the usual and spontaneous distribution of property, would be highly injudicious and unjust, would be extremely unequal, and tend to violate the very character of an income tax. The great mass of property to be found in this country should be left to find its own level. If taxes are to be levied, they should be accommodated to the present state of property, which should in no case be disturbed. Every man had, to be sure, the right of disposing of his capital as he pleased. But in a country like this it would be unwise to encourage any man by a partial tax, to give his capital a particular direction; yet