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TAXES.

1. INCOME DUTY.
December 4, 1798.

Charging annually, during a term to be limited, certain proportional duties upon Income from 601. to 2001.; whether any fuch income fhall arife from lands, tenements, or hereditaments, or from any kind of perfonal property, or other property whatever; or from any profeffion, office, employment, trade, or vocation: and one-tenth part of fuch income, if the fame fhall amount to 2007. and upwards. ·

2. DUTIES ON SUGAR AND COFFEE.

June 8, 1799.

For charging an additional duty of 8d. per cwt. on brown and mufcovado fugar, of the British plantations, imported..

Ditto of 4s. per cwt. on white, or clayed fugar, ditto.

Ditto of 2s. 6d. per cwt. on sugar, not of the British plantations, imported and warehoused, upon the delivery of the fame, out of warehoufe, for exportation.

Ditto of 6s. 6d. per cwt. on fugar imported by the East-India company, ditto.

That 2s. 6d. part of the drawback now allowed on the exportation of every hundred weight of fugar exported in the fame ftate in which it was imported; and alfo on the exportation of every hundred weight of fugar called bastards, and ground or powdered fugar, and refined loaf fugar broken in pieces, and all fugar called candy; be no longer paid or allowed.

That 4s. part of the drawback now allowed on the exportation of every hundred weight of any other refined fugar, be no longer paid or allowed.

For charging an additional duty of 4s. per cwt. on coffee, imported and warehoused, upon the delivery of the fame, out of warehouse, for exportation.

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June 13.

For charging an additional duty of 8d. per cwt. on brown and muscovado fugar imported by the Eaft-India company.

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3. DUTIES ON BILLS OF EXCHANGE, AND NOTES.

June 8, 1799.

For charging a duty of 2d. on bills of exchange, and notes, where the fum expreffed therein, or made payable thereby, fhall not amount to forty fhillings. t

June 11.

For charging a duty of 2d. upon notes under forty fhillings, which may be re-ifluable from time to time, after payment at the place where firft iflued. Ditto of 4d. upon notes under forty fhillings, which may be re-iffued from time to time, after payment at the fame or any other place than where firft iffued....

STATE

STATE PAPERS,

Meffage from his Majefty to the Houfe of Commons, 22d January.

G. R.

IS majefty is perfuaded that

which our enemies perfevere in their avowed defign of effecting the feparation of Ireland from this kingdom, cannot fail to engage the particular attention of parliament; and his majefty recommends it to this roufe to confider of the most effectual means of counteracting, and finally defeating, this design; and he trufts that a review of all the circumftances which have recently occurred (joined to the fentiment of mutual affection and common intereft) will difpose the parliaments of both kingdoms to provide in the manner which they fhall judge moft expedient for fettling fuch a complete and final adjuftment as may best tend to improve and perpetuate a connection essential for their common fecurity, and to

maintenance of his dearly beloved fons, Prince Edward and Prince Erneft Auguftus, which the money applicable to the purposes of his majesty's civil government would be

defirous of being enabled to extend to his beloved daughter, the Princess Amelia, the provifion which he has been enabled to make out of the hereditary revenue for the other branches of his royal family, defires the affiftance of parliament for this purpose: and his majefty relies on the affection of his faithful commons, that they will make fuch provision as the circumftances of the cafe may appear to require.

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ECAUSE the measure of

augment and confolidate the ftrength, 1ft, Ba legiflative union between

power, and refources, of the British empire.

Meffage from his Majefly to the Houfe of Commons, ft March.

G. R.

IS majefty being defirous of

for the honourable fupport and

Great Britain and Ireland, the policy of which is highly queftionable, and the importance of which demands the moft calm, difpaffionate, and deliberate examination, is perfifted in and urged forward in compliment to his majefty's minifters. under circumftances which ought

from the profecution of it.

us

The

The moment of civil disturbance and divifion, when the neceffity of military law is alleged by minifters, and acknowledged by parliament, feems ill calculated for enfuring the full and unequivocal confent of the Irish people, without which even the fupporters of the meafure muft confels it to be illufory, and dangerous in the extreme. And to commit the parliament of Great Britain to the wildom of a project which the commons of Ireland have rejected, and to which the inhabitants of that kingdom are difinclined, appears to us a whimsical expedient for fecuring the connection of the two countries, and confolidating the ftrength of the empire.

2dly, Because, as no jealoufy or divifion has exifted between the two legiflatures, the prefent dangers and difcontents in Ireland cannot be attributed to the independence of parliament, but muft rather be confidered as the bitter fruits of a coercive fyftem of policy, fuggefted by his majesty's advifers, and enforced under the fanction of the executive power with unconftitutional and wanton severity.

3dly, Becaule, though the poffibility of a different will, in the two feparate legislatures, cannot be controverted, yet poffible inconveniences in remote and extreme cafes from fuppofed legiflative meafures, or poffible inftances of additional embarrallinent to the executive government, are no arguments for the fubverfion of a fyftem in which no fuch inconveniences have been experienced, and no fuch difficulties encountered. For the confequences of fuch reafoning would lead us to confolidate into one the different branches of our own execflent con

ftitution; to remove all the checks which the jealousy of our ancestors has impofed on the executive government; to condemn whatever theory might fuppofe difficult, though practice had fhown it to be easy; and to fubftitute hypothefis and fpeculation for history, fact, and experience.

4thly, Becaule the notion, that a legiflative union will either conciliate the affections of the discontented in Ireland, or furnifh more effectual means for defeating the defign of the enemy in that country, feems unfupported by reafoning, and in direct contradiction to analogy and experience. Were we to admit the beneficial confequences of an union, yet the benefits which, according to fuch hypothefis, are likely to refult to Ireland from the mea fures, are, at leaft, progreffive and diftant, and can furnish, therefore, no reasonable hope of allaying immediate difcontent, fuppreffing actual rebellion, or defeating defigns" already on foot. If, indeed, the enemies of the connection endeavoured to effectuate a feparation of the two kingdoms, by fowing jea loufies and diffentions between the two parliaments (as was the cafe in Scotland, immediately previous to the union), the measure propofed would manifeftly be an effectual, it might be reprefented as the only, remedy for the evil: but if it be true that their object is to diffemi nate jealoufy, and foment difcontent, not between the diftant legislatures and governments of England and Ireland, but between the people and parliament, between the governed and government of that country; and if, by reprefenting their legiflature as the corrupt agent of British minifters, and flavish en

gine of British tyranny, they have fucceeded in alienating a large portion of his majefty's fubjects; and if it be farther true, as stated in the report of the committees of fecrecy of the Irish parliament, that the mifreprefentations of a few individuals have been found fufficient to feduce the allegiance of one whole province in Ireland; we are indeed at a lofs to conceive how the danger of fuch defigns is to be averted, or the force of fuch mifreprefentations diminished, by a measure, which reduces the number of reprefentatives of the Irish people, transfers the legal organ of their will out of the bofom of their own country, and annihilates all independent and ex, clufive authority in that kingdom.

An examination of the immediate confequences which the union for merly produced in Scotland, and a contemplation of the recent effects of its difcuffion in Ireland, fuggeft yet stronger reafons for doubting its efficacy either in healing difcontents, or furnishing the means of refiftance to any attempt of the enemy. We learn, from the moft authentic documents of thole times, that in Scotland its agitation produced diforder and tumult; that, fix years after it paffed, nearly all the Scotch peers voted for its difiolution, and founded that vote on the difcontents it had occafioned; that it remained for a long period a fubject of fullen difcontent; that a promife of its diffolution was confidered, by the agents of the Pretender, as advantageous to his caufe in Scotland; and that two rebellions broke out in that kingdom, fubfequent to its accomplishment,

Furthermore, from what informa tion we have been able to procure, we obferve, with the deepest concern

and alarm, that its difcuffion in Ire land has already been attended with the most fearful fymptoms. From the increafed powers with which it has recently been deemed neceflary to arm the executive power, we cannot but infer, that the profpect of an incorporating union has failed to conciliate the minds of the difaffected; and, from the ferment occafioned by its difcuffion, it is evident that all other parties in Ireland are alienated or divided, and the means of refiftance in cafe of infurrection or foreign invafion thereby materially weakened.

We thought it therefore more pruden', in this moment of alarm, to defift from the profecution of a measure, which might become a fresh fubject of complaint, and a new fource of difcontent and divifion. And we were more difpofed to feek for the re-establishment of mutual 'confidence, in the adoption of conciliatory laws, in the removal of odious difabilities, in the redrefs of grievances, and the operation of a milder fyftem of policy on the affec tions of the Irish people, than in any experiment of theory and nominal union of governments..

5thly, Becaufe, at a time when the danger of innovation has been deemed a fufficient pretext for the continuation of abufes, the fufpen fion of improvement, and the prefervation of a defective reprefentation of the people, we cannot regard without jealoufy and alarm an innovation of direct contrary tendency, viz. the introduction of a number of members into the British parliament, from a legiflature, one branch of which has acknowledged the imperfection of its own conftitution; and againft the other branch of which the fale of peerages has been

publicly

publicly alleged, and as publicly offered to be proved.

And, however invidious it might be to cite any example in confirma tion of fuch opinion, we are not fo blind to matters of notoriety, or fo deaf to the leffons of experience, as not to apprehend, from a measure of this nature, an enormous increase of the influence of the crown; neither could we perceive, either in the prefent temper of the Irish people, inflamed by civil animofity, and exafperated by recent rebellion, or in the general moderation of his majefty's prefent advifers, any thing to allay our apprehenfions or remove our jealoufies; and we were unwilling to give our confent, at a period when new burdens are every day impofed, and new facrifices every day required of the people, to a meafure which muft fupply additional reasons for doubting the adequacy of their reprefentation, and fufpecting the independence of parliament.

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Meffage from his Majefty to the House of Commons, 6th June.

G. R.

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ferent application of that force more defirable, his majefty has recently had the fatisfaction to learn that the views of the Emperor of Ruffia in that refpect are entirely conformable to his own. But his majesty has not yet received any account that the formal engagements to that effect have been regularly concluded. He has, however, the fatisfaction of knowing that the fame promptitude and zeal, in fupport of the common caufe, which his ally has already manifested in a manner fo honourable to himself, and fo fignally beneficial to Europe, have induced him already to put this army in motion towards the place of its destination, as now fettled by mutual confent. His majefty therefore thinks it right to acquaint the houfe of commons, that the pecuniary conditions of this treaty will oblige his majefty to pay the fum of two hundred and twentyfive thousand pounds in ftipulated inftalments, as preparation-money; and to pay a monthly fubfidy of feventy-five thousand pounds, as well as to engage for a farther payment, at the rate of thirty-feven thousand five hundred pounds per month; which payment is not to take place till after the conclufion of a peace made by common confent.

His majefty relies on the zeal and public fpirit of his faithful commons, H quaint this houfe, that he had IS majefty thinks proper to ac- to enable him to make good thefe

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 ftate of affairs in Europe at that period appeared to render moft advantageous. The change of circumftances which has fince arifen, having rendered a dif

engagements.

And his majefty being defirous of continuing to afford the necessary fuccours to his ally, the queen of Portugal, as well as to give timely and effectual affiflance at this important conjuncture to the Swiss Cantons, for the recovery of their ancient liberty and independence, and to make every other exertion for im proving to the utmost the fignal ad

vantages

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