of the question, by observing, that “as a war tax, he regarded the measure in the most favourable point of creased not in proportion to the incomes of individuals, but to the scale of rank. This last principle, however, being latterly abrogated in the country, and for solid reasons, for nothing, in his mind, tended so much to the well being of a state, as a proper distinction of rank, which a principle of taxing in a proportion increased according to the elevation of rank, would tend too much to level and confound; and no part of society, he observed, was so much benefited by a gradation in rank and in'equality of property as the very poorer orders, as it was by persons of extensive properties or exalted rank that they were chiefly employed. "Another peculiar feature and leading excellence in the bill was, its being more comprehensive in its operation than former plans of taxation on a similar principle, and less liable to objection than these in any of its details. It afforded the best species of relief against the possible oppression of any of those who might act under its authority, and every possible regard was paid to the feelings of individuals. Besides, the mode of collection prescribed by it was economical beyond any former example. The provisions in the bill, which went to implicate the property of absentees, were deserving of much commendation, and calculated to render a species of property serviceable to the state, which hitherto had not contributed its due share. "Indeed, this principle, upon the whole, was not carried far enough; he saw no reason why the property of foreigners resident abroad should not be taxed; and why such persons should be exempted from paying their quota to the support of that state in which their properties were assigned protection, to a degree far beyond what any other country in the world could afford; much, he observed, had been said of the unconstitutionality of this measure; and this idea was grounded by gentlemen who advanced it in regard to those parts of the bill, which might lead to a disclosure of property. "To assert that any measure was unconstitutional, created a degree of popular anxiety, and the attention of the public was di rected directed, I should conceive to be the proper province of a committee to inquire. By that committee, such data may be collected, and such observations upon the materials before them may be prepared for the use of the house, as can enable it afterwards to form a maturer judgement upon the whole question. And ultimately I cannot doubt, but that parliament will give to our laws, that which has been so long and so greatly wanting, an expeditious, extensive, and effectual publicity." He then moved, "That a committee might be appointed to consider of the most effectual mode of promulgating the statutes of the realm, and to report the same, with their observations, to the house." The motion being seconded by Mr. Wilberforce, was carried, and in the course of the proceedings, which were voluminous, Mr. Abbot presented the following resolutions, which being afterwards agreed to, formed the basis of a very salutary bill. 1. That his majesty's printer be authorised and directed to print and deliver no less than three thousand five hundred and fifty copies of every public and general act of parliament, instead of one thousand one hundred and twenty-six now issued; and not less than two hundred copies of every local act, including road-bills, and two hundred copies of every private act, according to the usual mode of distribution. 2. That he print and deliver the public acts, or remit them by the post as soon as possible after they are ordered. 3. That the private acts be remitted in the same manner. 4. That copies be sent to the chief magistrate or head officer of every town, stewartry, or burgh, in England, Scotland, and Wales. 5. That the parties interested in private bills pay the expence of printing instead of the public. 6. That the general statutes state the heads and clauses of each statute, together with the general substance of each head in a particular clause. 7. That the precise duration of temporary bills be inserted in the head, or close of the bill, and no where else. 8, That 8. That the revival of various statutes proposed to be revived be included in one bill, and those to be continued in another, expressing the precise duration or continuance thereof. Had the ideas of Mr. Abbot, in respect to reform. ing and improving the diction of the acts of parliament, been fully carried into execution, they would have proved a most excellent accompaniment to their better promulgation: but he was precluded by a variety of circumstances from completing his plan. He however recommended it " as a practicable thing to the executive government, upon the experience of the laws of the American Congress; which are so simple, perspicuous, and comprehensive, as to be intelligible by persons of the meanest capacity, while they are perfectly fitted for the purpose intended." In 1797 and 1798 we find Mr. Abbot acting as chairman of the select committee of finance, and presenting a number of important resolutions in its name, which have proved highly beneficial, by being enacted in the form of statutes. When Mr. Pitt first proposed the income tax, that measure was warmly canvassed by the members in opposition; but it was on the other hand ably defended by the subject of this memoir on the following grounds: 1. As being assented to, in a public declaration, by the merchants of the city of London, or in other words, the monied interest. 2. As operating on the same excellent principle as the poor laws. 3. As sanctioned by a celebrated act in the reign of King Wil liam. 4. As being comprehensive in all its details, and affording im mediate view, while its domestic effects must tend to increase the national energy, in bringing the contest to a rected to the supporters and opposers of such measures; but it was easy to assert, that any particular measure was unconstitutional. It were not easy, however, to state any specific grounds for such assertions. Could a specific standard be erected, whereby it could be judged what measures were constitutional and what were not? A measure might be called unconstitutional which gave new powers to the crown wherewith to oppress the subject; but were any such afforded by the present measure? Certainly not! Rather the contrary. In former plans of taxation, the commissioners for levying such taxes were appointed by the crown. In the present instance they were in certain cases, to a degree at least, appointed by parliament; and where they were not, the appointment rested in the grand juries, a quarter which could not give any just grounds for popular alarm. "There were several modifications made by the house in the powers to be granted to the commissioners under this bill; all which tended to render the measure more beneficial to the subject. No person was compelled by the bill to an involuntary statement of his income upon oath-neither was any individual to be refused a hearing upon his oath. The appellant jurisdiction granted by the bill, was also the theme of much reprehension ; but for this he saw no just grounds. The principle pervaded the general system of our jurisprudence, and he saw no reason why the power of appeal should not be equally extended; were interests where the public safety was involved, to be less considered than those of individuals? If not, then the regulation was perfectly right-such a provision was necessary in numberless points of view; for while men were men, perpetual grounds of complaint would arise. However, no new power was afforded to the crown by any of the provisions of the bill. With respect to those parts of the bill which might lead to a disclosure, he regarded them in a very different light from gentlemen on the other side; the unnecessary cry raised against them was founded in prejudice, and might be attended with mischievous effects; at the same speedy and honourable conclusion." It must be confessed, however, that it never was and never can time he was aware of the scruples deeply rooted in the minds of commercial men on those points; these, certainly, ought to be regarded with tenderness, and every proper precaution was wisely taken on that head. With respect to disclosure in general, every proper degree of care was taken. An oath of secresy was required from those persons who were to administer that part of the bill; and what more solemn obligation could be imposed? Beside, this principle of disclosure was by no means anomalous to the British law. Were gentlemen aware of the widely-extended system of disclosure which prevailed in Scotland for more than two centuries past, and in Ireland for, at least, one century, where every description of landed property was registered, with all its various circumstances, and open to the inspection of every individual? To come nearer-Was it not known that the like system prevailed in the two richest and most populous counties in England, Yorkshire and Middlesex, where mortgages, and the various incumbrances upon landed property, were registered, and which any man might see every day? Did not this principle of disclosure prevail generally in the West Indies, and throughout the United States of America? Why then was such a limited, contingent, and eventual exposition of property, as was ordained by the bill, so loudly complained of? "He certainly was not partial to a republican form of government; but one of the prevailing traits of that system was, a jealousy of the executive power in the least degree interposing in the concerns of private individuals. Notwithstanding this, the Americans thought proper, after two years deliberation, to establish a general registry of property throughout their entire states. It was partially adopted here in the present day, and had formerly more generally obtained in England; he saw no reason why the practice of our ancestors, and of neighbouring countries, should be cavilled at in the present instance. "With respect to commercial concerns, a degree of delicacy should obtain; and in this view the trading and manufacturing interests |