had, during the late contest with France, swelled the note of British glory, to the highest pitch; and which had resounded from the capital 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, neither 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 pluck ed 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.

said, that he never considered the old income tax as any thing but a war 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 sums raised upon consumption, it was but fair that property itself should be taxed, or otherwise it would be impossible to carry into execution the resolution of the house, for raising within the year, a considerable part of the expences of the year: he wished at present to have the bill re-printed, and recommitted for future consideration. Mr. W. Smith objected to the tax, principally on the ground, that it was in reality an income tax, and not a tax upon property; considering it in that light, he thought it unjust, that a precarious income, derived from great mental or bodily labour, should pay an equal tax with an income which was permanent, and obtained without exertion.

Lord Hawksbury replied to Mr. Smith, by stating, that the income tax was not more unequal than every other species of tax. As to the principle that had been suggested, of making a distinction between incomes of a precarious and of more permanent nature; this was a distinction which the legislature had never recognized in any case. The land tax, poors rates, &c, had been always raised from the produce of the land, without considering the

tenure.

Mr. Erskine, was ready to support the present tax, not that he Vol. XLV

approved of it in principle, but because he was convinced of the ngcessity of making great exertions, at so perilous a moment as the present. He felt it necessary, that great sacrifices should be made, and although he felt that his own professional income was not worth above two years purchase, he would gladly give up any part of it that could be asked, for the general service of the country.

Alter some farther conversation, the bill was ordered to be recoinmitted.

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 defensive. He thought that an offensive war should be carried on upon a grand scale. Our garrisons 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 out fleets had the command of the sea, and our shores were in a strong position of defence. He thought such an attempt so improbale, that we would be justified in turning the principal part of our attention to forogn objects. He then replied to some arguments which. Lad been advanced by Colonel Crawford, on a former night, and which supposed a possibility of the enemy sticcerding.

General Loftus, defended the conduct of ministers, in having taken all necessary precautions for the defence of the country, He

they

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 ɛaid, 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 cons sideration 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 numė ber of people, and as he was con vinced of the necessity of reconciling even the most necessary meas sures, to the feelings of the public,. he should, to avoid differences of opinion, when unanimity was wanting, give up that point. He was glad, however, that the description of persons, who were to be benefited by this concession, then possesing small incomes from land, had already deserved much of their country; and that this exemption would extend to the greater part of the constitutional yeomanry of the kingdom.

Mr. Pitt heard, with great satisfaction, what had fallen from the right hon. Gentleman. Although their arguments were on grounds totally different, he was perfectly

satisfied

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 bring in a bill, for amending the defence 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 IId, and statute of Henry the IIId; it was legally recognized, and there could not be a doubt, but that every liege subject was bound, at the call of his sovereign, to take up arms, in case of an invasion of the realm. The most insolent of all enemies, who had now subdued the greater part of the

vasion 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 02

danger