make the people cautious how they plunged themselves into war without due confideration. But whether, after being actually engaged in war, and, in five years, created a debt greater in its amount than the whole of what had been incurred during the hundred years preceding, we fhould adopt this mode now, was a queftion of extreme doubt. If the general principle of raifing the fupplies within the year were recognized, it might be hereafter contended, that, by adopting the prefent bill, they recognized the principle of taxing income. It had been the general practice of taxation, to levy as great a portion as poffible of the fum wanted upon articles of luxury and confumption: and, fo long as that practice could be continued, it would never be confidered as materially unjuft in its operation. Although the whole community might not pay towards it in equal proportion, ftill, as it was optional, it could not be confidered as fundamentally wrong. If it was abandoned, it would be a confeffion, that we could not go on in the moft equitable courfe of taxation. His grace entered into a minute detail of the bill, and gave his reafons for thinking it injurious, unjuft, and impolitic.

The lord chancellor obferved, that the prefent chancellor of the exchequer, who had propofed the bill, was the very perfon who had advifed and effectually fupported the plan of annually fetting a part of the fupplies of the year afide for the ufeful purpose of reducing the national debt. From this plan the public had derived, and ftill continued to derive, the most important advantages. It was reafonable, therefore, to infer that the prefent

66

measure of raising a tax, amounting to ten millions on income, would be found practicable, and answer the end propofed, As to a tax on capital, preferred by the noble duke, there was an abfolute impoffibility of afcertaining what the capital of. individuals, refpectively, amounted to. A noble perfon, a friend of the chancellor's, had a converfation with a tradefman, on the subject of the bill, who faid his income might amount to about three hundred pounds a year, and declared that he thought it hard to pay thirty pounds out of it for this tax. The tradefman, however, who was a barber and hair-dreffer, on a little reflection, faid, " But, perhaps, if I did not pay the thirty pounds, fo many of my prefent cuftomers would not have their heads on their shoulders to fhave and drefs.”—“ This,” faid the chancellor, was the true defence of the bill." With regard to tythes, the abolition of which had been recommended by the noble duke, and who had affirmed that all were agreed as to the expediency of this meafure, provided a proper substitute could be found, to be given to the clergy in lieu of tythes, he begged leave utterly to deny that affertion. There was, perhaps, no one queftion on which fuch a variety of opinions prevailed, nor was it the clergy alone who held tythes; many of the laity held tythes; and held them by as good a tenure, as the free-holder held his eftate. The queftion being put, was carried without a divifion. The bill was then read a third time. The bill, as above ftated, having undergone all its amendments, was brought up, on the fifth of April, from the houte of commons to that of the lords, where, after a fhort difcuffion, it was

allo

alfo paffed, and afterwards received the royal affent.

Mr. Pitt, who, as already obferved, had deferred bargaining for the whole of the loan in the begining of the feffion, on the twentyfecond of February, 1799, moved, in the house of commons, that it is the opinion of this committee, that, towards raifing the fupply granted to his majefty, the fum of three millions be raised, by way of loan, on exchequer-bills. This fum was voted.

On the fixth of June, Mr. fecretary Dundas brought a meflage to the house of commons, from his majefty, acquainting them" that he had, fome time fince, concluded an eventual engagement with his good brother and ally, the emperor of Ruffia, for employing forty-five thoufand men against the common enemy, in fuch manner as the state of affairs in Europe, at that period, appeared to render moft advantageous. Though his majefty had not yet received any account, that the formal engagements to that effect had been regularly concluded, he had the fatisfaction of knowing, that the fame promptitude and zeal, in fupport of the common caufe, which his ally had already manifefted in a manner to honourable to himfelf, and fo fignally beneficial to Europe, had induced him already to put his army in motion to the place of its deftination, as now fettled by mutual confent. His majefty, therefore, thought it right to acquaint the houfe of commons, that the pe

cuniary conditions of this treaty would oblige his majefty to pay the fum of two hundred and twenty-five thousand pounds in specified inftalments, as preparation money; and to pay a monthly fubfidy of seventyfive thousand pounds, as well as to engage for a farther payment at the rate of thirty-feven thoufand five hundred pounds per month: which laft payment was not to take place till after the conclufion of a peace, made by common confent. His majefty relied on the zeal and public fpirit of his faithful commons to make good thefe engagements, as well as to continue to afford the neceffary fuccours to his ally, the queen of Portugal; and alfo to give timely, and effectual affiftance, at this important conjuncture, to the Swiss cantons, for the recovery of their ancient liberty and independence." On June the feventh, the house refolved itfelf into a committee of fupply. His majefty's message having been read,

The chancellor of the exchequer ftated that the precife fum neceffary for defraying the expense of two hundred and twenty-five thou fand pounds, to be advanced as preparation-money, and the monthly expenfe of feventy-five thoufand pound, for eight months, or to the end of the year, was eight hundred and twenty-five thoufand pounds. The committee were aware that there was an addition to this, after the conclufion of a peace, by mutual confent, of thirty-feven thoufand five hundred pounds per month:

but

but the fum of eight hundred and twenty-five thousand pounds was the only fpecific vote that it was his intention to propofe; accordingly moved, that it was the opinion of the committee, that the fum of eight hundred and twentyfive thousand pounds be granted to his majefty, to enable his majefty to make good his engagements with Ruffia, in fuch a manner as might be beft adapted to the exigencies of the cafe. Mr. Tierney hoped that the honourable gentleman, learning a leffon of policy in the fyftem of fubfidies, and from his knowledge of emperors, had declined paying before-hand. But the difference was not very material: nor was it worth while to trouble the houfe with particulars. The great fubject of debate was the fubfidy: the time of payment, and other matters of detail being merely of a fecondary nature. He trufted, that, whatever differences might have formerly arilen, minifters now had but one opinion, and that they were all agreed that the fafety of England fhould be the main object. Deeply impreffed with this truth, he would not vote any fums for a purpofe he did not understand, in aid of a power whole object he did not know, and which might be appropriated to his own views exclufively, and to the injury, inftead, of the welfare of England.

"There

ignorance, and folly. That magnanimous and powerful prince had undertaken to fupply, at a very trifling expenfe, a moft effential force, and that for the deliverance of Europe. "I must still use this phrafe, notwithstanding the fneers of the honourable gentlemen; does it not promife the deliverance of Europe, when we find the armies of our allies rapidly advancing in a career of victory the moft brilliant and au fpicious, perhaps, that ever fignalized the exertions of any com bination? Would it be regarded with apathy, that the wife, provi dent, vigorous, exalted, and godlike prince, who now, fortunately for the world, fwayed the Ruffian fceptre, had already, by his promptnefs and decifion, given a turn to the affairs of men? From the praifes of Paul, Mr. Pitt paffed to thofe of the people of England. is," faid he, "a high-fpirited pride, an elevated loyalty, a generous warmth of heart, a noblenefs of fpirit, a hearty hilarity and manly gaiety that diftinguith our nation, in which we are to look for the best pledges of general fafety, and of that fecurity againft general ufurpation, which other nations, in their weakness or their folly, have no where found. With refpect to that which appeared fo much to embarrafs certain gentlemen, the deliverance of Europe, he would not fay particularly what it was: whether from the infection of falfe principles, the corroding cares of a period of distraction and difmay, or the diffolution of all governments, and death of all focial order and religion. But while the fpirit of France remained what at prefent it was, it its power to do wrong at all re

mained, there did not exist any fecurity for this or any country in Europe. He did not confine his views to the territorial limits of France. He faw in the principles, character, and conduct of France, the iffues of diftraction, infamy, and ruin!

Mr. Tierney faid, "I have received an answer and it does carry the conviction that we are now about to embark in a feventh year of the war, aiming at an indefinite object, warring againft fyftem, and fighting with English blood, and English treafure, against French abftract principles, without the smallest regard to the burdened ftate of the country." Many explanations, replies, and rejoinders now took place on thofe trite fubjects, the object of the war, and the deliverance of Europe: in which Mr. Windham took a part, and declared his wellknown opinion, that nothing could be more defirable to this country than the restoration of the monarchy, which, notwithstanding all its defects, could never do us any ferious injury, compared to the incalculable mischiefs which the prefent fyftem was peculiarly filled to produce. And this appeared to him not only the most defirable, but the moft probable change that could happen, because it was that which the people of France preferred.

Sir W. Pulteney begged to fay, a few words in confequence of what had fallen from Mr. Pitt and Mr. Windham. The former had ftated, that even if we were to drive the French within their own territories, ftill we fhould have a great deal more to do. This declaration he thought, not only unneceflary but highly imprudent. It might induce the people of this country to relax

in their efforts. It would furni the directory with a new argument to perfuade the people of the neceflity of continuing the war. The other right honourable gentleman had commented on the advantages that would refult from a restoration of the French monarchy. He wished to know whether it was likely to produce a favourable effect for us in France, to have it known, that we were difcuffing, in our fenate, the form of government they ought to have? Sir William made every allowance for fanguine temperament! but it was very wrong, he faid, to fuffer ourselves to be elated with profperity. We ought to proceed firmly and manfully in the conteft. But language, which feemed to breathe fomething more than exultation, and even defiance, was to be avoided as impolitic, and, indeed, not very confiftent with firmness, and true dignity of character. The queftion for the fupply to Ruffia was, after fome farther difcuffion by Mr. Pitt, Mr. Tierney, and Mr. Windham, carried in the affirmative.

Mr. Pitt then moved that the fum of three millions be granted to his majesty to enable him to make good fuch farther engagements as his majefty might deem it expedient to enter into: which was agreed to.

The houfe having refolved itself into a committee of ways and means, Mr. Pitt recapitulated the fapplies, which he had stated to be neceffary for the service of the current year, on the third of December, with the farther fupplies fince required. The amount of the whole, after certain alterations in the fums voted in December, was 30,947,3517.

30,947,3517.* befides the vote of credit for 1799, which was an increase by more than 1,600,000, of that brought forward at Chriftmas, as the total of the fupply was then stated at 29,272,000l. ways and means were provided or devised for railing the fupplies to the amount of 31,000,000+ There was no provifion made for exchequer-bills to the amount of 3,000,000. Thefe he left ultimately to be funded: expecting that they would be fo on more advantageous terms, than by

adding that fum of three millions to the loan. Mr. Pitt next ftated the terms of the loan. Three of the moft refpectable houfes agreed to pay for 1251. in the three per cent. confols. 691. 4s. 4d.. and for the reduced 281. 25. 6d. making 971. 6s. 10d. which, with the benefit of the discount at 21. 6s. 6d. gave 991. 13s. 44d. inflead of bonuses, the bargain had been concluded at the price of the day, when it was confiderably under the actual value of 100i, As to the intereft

Instalments on aid and contributions, 1798

521,000.

3,229,000.

1,500,000.

7,500,000.

650,000.

Loan first Loan fecond

240,000

588,oco

828,000 there remains 7,300,000.

3,000,000.

12,000,000.

£31,000,000.

to