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making fuch roads and bridges, the other half to be defrayed out of this fund. No land owners to be compelled to open a road through their own particular diftri&s, but merely encouraged by an allowance of half the eftimate; the exceedings, if any, to be difcharged by the land-holders. He concluded by moving a refolution, that a fum not exceeding 20.cool. be granted to his Majefty for the faid purpose.

Mr. Baftard was decidedly against giving away the public money at this crilis, for any other purpofe than the public defence; and fill more especially did he object against granting it for the purpose now propofed, as he could not fee why the agriculture of the Highlands of Scotland, which were exempted from the land-tax, fhould be improv ed at the expence of premiums levied upon the lands of EngJand.

Sir Robert Buxton faid, that no man regarded with more fcrupulous jealoufy than he did all grants of the public money; but he really did not confider the fum now claimed fo much a matter of boon to the land proprietors of Scotland, as of national policy, in giving employment to the vast numbers of men in that country, who were deftitute of any Jucrative occupation for their fubfiftence; and would not fail, in want of fuch employment, to emigrate, as they were hourly doing, to the depopulation of that district from whence we had fo conftantly drawn, and had fill reafon to Expect, fo many brave foldiers for the defence of our country, and more particularly at a crifis like the prefent.

Mr. W. Smith faid, that the purpofe avowed of opening the communication between all parts of the country was truly defirable: but it could not be expected to be carried into effect at the fole expence of the land owners, on diftricts where the whole fee-fimple of the eftates would fcarcely defray the cost. But it was matter of as much national importance as any other, to open a communication between this part of the realm and that inhabited by fo many valuable members of fociety, who, in a political point of view, ought to be confidered as conftituting a very confiderable portion of the best wealth of the empire, namely, its population, its induftry, and its ftrength. He was as ready as any man to admit that the exigencies of the public defence at this moment demanded the most economical husbandry of our refources, the most ferupulous and vigilant faving of the public money: but while the Houfe was voting fuch a fum as 30 millions for the firft year of the war, could it, he would atk,

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be called a wife or a politic economy, to refufe 20,000l. for the purpose not only of keeping within the country those very men who were fo confiderable a part of the army, for our defence, but for the perpetual improvement of that diftris of the realm, which was to be the fcene of their relidence, and by rendering it tolerable to themfelves, and advantageous for their industry, to prevent their emigration, and irrecoverable lofs to the country. The object, therefore, was, in his mind, not a local, but a national one; and, on that ground, fhould have his fupport.

Mr. W. Dundas fpoke warmly and forcibly to the fame purport, and obferved, that if this measure were delayed, it would come too late; for if once the men were emigrated, they were for ever irrecoverable.

Mr. Wilberforce alfo ftrenuously fupported the refolution, which paffed, and was ordered to be reported the next day."

CONSOLIDATION OF DUTIES.

The Chancellor of the Exchequer moved the order of the day for the Houfe to refolve into a Committee, for the further confideration of fo much of his Majefty's fpeech on the 23d of November laft, as related to the accommodation of mercantile transactions.

The Houfe refolved into a Committee accordingly.

The Chancellor of the Exchequer faid, he felt it requifite fhortly to trefpafs upon the attention of the Comtnittee, upon the fubject of what he had now to propofe for their adoption; namely, a propofition for confolidating the excife duties, by no means fo much with any view to the increafe of revenue, as to fimplify and facilitate its collection, and thereby expe dite the bufinefs of the trader, fo far as it was connected, with revenue concerns. It was fcarcely neceflary to remind those who heard him, that there was no branch of the national revenue fo very complicated in its nature, or to which fo many regulations were directed, as to that of the excife duties, or relatively to which fo many acts of Parliament had from time to time paffed. Throughout the whole of its details, regulation had so accumulated upon regulation, and act of Parliament upon act of Parliament, that there was fcarcely an officer, in the collection of this branch of the public reve nue, competently acquainted with the extent and correct limits of his duty. The bufinefs of fimplifying a fystem fo complex, had long been a defideratum anxioufly withed for; but the task was thought fo difficult, as to be deemed, hopelefs. Fortunately, however, two Gentlemen were found in

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the revenue department, whofe talents, perfeverance, and indefatigable induftry, proved competent to the tafk, for the completion of which they were juftly entitled to the public thanks. He alluded to a Mr. Burton, of the excife depart. ment, and Mr. Jackfon, who had fo fimplified and arranged the whole fyftem, as to be of moft material advantage to the public. As he had before mentioned, no very confiderable augmentation of revenue was intended by the fyftem in general; the principal changes confifted only, for the fake of clearness, in raising the duty, where it made a fraction, to the next integral fum above it. There were, however, fome points upon which material alterations were intended, through the whole of which he would not now go, but confine himfelf to a statement of the principal heads:-and first, with regard to the breweries, in which it was the intention to place the country brewer as much as poffible on a footing with the town brewer, by making his allowances the fame. It was intended also to impofe a duty on what is called tabledrink. It was alfo intended to reduce the duty on cocoanuts and coffee, coming from British territories abroad, and give them a preference (on the fame principle as that adopted last year upon fugar) over all fuch articles coming from other parts of the world. Alfo, to raise the duty on cider and perry now paying 18s. 6d. to 20s. To impofe a duty en mead, manufactured for fale, the fame as on British wines. To grant alfo a duty of 2s. 6d. per cwt. on falt in Scotland, in order to countervail the advantage of falt provifions coming from that country. The whole of the fchedule he meant to be printed, in order to give Gentlemen an opportunity for a full, and he trufted a speedy confideration, in order that it might pafs into a law with as much expedition as poffible, antecedent to another great measure to be brought forward; namely the land-tax, time enough to pafs into law before the clofe of the feffion.

ADULTERATION OF MALT LIQUORS.

Mr. Whitbread felt himself indifpenfably called on to vindicate himself, and many other refpectable perfons concerned in the brewing trade, from a general, and very injurious charge, flated to have been generally and indifcriminately thrown upon the trade by an hon. Gentleman oppofite to him, on Saturday laft (Mr. Vanfittart), in propofing additional duty upon opium; on which occafion the hon. Member was flated to have faid, that the only motive for impofing an additional duty on that deleterious drug was, that Govern

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ment had received authentic fuggeftions, that it was used by the brewers, as a noxious adulteration in the compofition of their liquor. If Government had received information that any perfons in the brewing trade had been guilty of fo criminal a conduct, as that of ufing noxious or deleterious ingredients to adulterate their liquor, they owed it to the public to bring fuch individuals forward, to fubftantiate their guilt, and punish them as they deserved. The fair traders, unjustly and illiberally implicated under a general and indifcriminate charge of this nature, had a right, in their own vindication, to challenge the profecution and punishment of the guilty individual, that they might ftand exculpated from an imputation fo unfounded, as to them, but fo feverely injurious to their interefts and their characters. He now fpoke not only what he himself felt to be his own due, but what was the fense very acutely felt by many very refpectable perfons in that trade, with whom he had that day converfed upon the subject.

Mr. Vanfittart rofe, and obferved, that the hon, Member must be aware, that fuggeftions were very often communicated to Government reípecting the mal-practices of many parties, which they had not the means of bringing home to the conviction and punishment of delinquents, which, cer-tainly, it would be their duty, if in their power, to do. The hon. Member, however, was mifinformed in ftating that he had made any general charge of this mal-practice against the perfons concerned in the brewing trade; for he had exprefsly exculpated the refpectable part of the trade in town. from any concern whatever in fuch mal-practices. The practice alluded to obtained with certain brewers in the country; against whom, though the circumftance was too well known to exift for the entertainment of doubt on the matter, yet the circumftances could not be maintained fo as to convict. Nevertheless, Government felt it their duty to use the best means in their power to break down the inducements of those who used that deleterious drug as an ingredient in their liquor, by laying upon it fuch a duty as would deftroy all advantage from its ufe as a cheap ingredient.

Mr. Langmead faid, that the indifcriminate term of country brewers went to implicate a number of refpe&table perfons, as innocent of the charge, and as incapable of incur. ring it, as any brewer in town, however refpectable. He was himfelf concerned in a country brewery, where no noxious or deleterious ingredients were used.

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Mr. Vanfittart could affure the hon. Member, he did not allude to any of the brewers at Plymouth.

Mr. Sheridan obferved, that if a practice fo mifchietous was known by Government to exift, fo dangerous to the health of the community, furely, it was the duty of Government to punish them under the exifting laws, or to bring forward more efficient laws, if the prefent were inadequate. But it was in vain to expect that fuch crimes were to be deterred by excife duties. The attempt to prevent them by fuch means was like taking half the profits for the liberty of poifoning the people.

The Chancellor of the Exchequer fupported the argument of Mr. Vanfittart, and faid, the heavy duty was the only means by which the Government could at prefent counteract the delinquency of men, who found means to elude the feverity of penal law by the privacy of their practice; but whofe guilt it would certainly be the duty of Government to punish, if they could effectually prove it.

Mr. Whitbread thanked the hon. Gentleman for his explanation, which he confidered as exculpating the brewers in London from this charge. He understood, however, there were fome individuals convicted and fined upon timilar charges in London. There was one advantage the hon. Member had over him, in his appeating to know how opium was ufed; for his part he did not, nor was he acquainted with the utes or properties of that or any other noxious ingredient, in the bufinefs in which he was concerned.

Mr. Hobhouse faid, the truth was, the hon. Member's apprehentions as to any charges implied as against himself, were influenced by miftatement. His hon. Friend near him (Mr. Vanfittart) certainly made one general charge, but particularly excepted the refpectable brewers; and unlefs the hon. Member was difpofed to deny his name was amongst the lift of thofe, it could not be properly affumed by him. He (Mr. Hobhouse), as being concerned in the fame bufinefs with the hon. Member, certainly did not feel the charge as any way allufive to him.

Here ended the converfation, and the Chancellor of the Exchequer's refolution for the expediency of confolidating the excife duties, agreeable to a schedule for that purpofe, was agreed to, and ordered to be reported the next day.

On the order of the day for bringing up the report of the Laft India fhipping bill being read,

Sir W. Pulicney oppofed the bringing up the fame. He obje&ted to the principle of the bill, which had been read a

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