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however, which I am satisfied may be got the better of, at the expense of what is highly important towards the preser. vation of the bill the avoiding disclosure and contributing towards the case of collecting the tax. Sir, this is a moment, when, above all others, I am glad to see a reluctance in several Gentlemen to acquiesce in the adoption of any measure which may tend to injure the feelings of any class of individuals. It is most desirable, important, and nce ceflary, 10 carry with us the opinions, and feelings of that yety description of persons for whom I have been brought 19 reconcile my mind to these exemprions. They constitute a very considerable proportion of ine yeomanry, whose zeal, fpirit, and ardent love of their country, have been manifested in a conspicuous manner during the last ten years, and never more alive to that ardent zeal than at the present moment. I am assured that an expectation was entertained by them, that they would experience the indulgence of the Legislature, and that persons of a given income would not be subject to be taxed fo fully as others. But having faid this, I must acknowledge, that I look forward to some degree of defalcation in the amount of the tax, which will create a necellity, if the war should continue, for Parliament to ad up to our avowed principle, of railing supplies within the year. I hope, therefore, that Gentlemen will make up their minds to fill up the chasms which may arise from such exemptions I Mall now allude to the scliedule which is necesary to introduce this exemption. I should propose to leave out that part of the bill, which begins with schedule B. No. 2, 10 the end of the 201h page; with the intention of proposing the next day certain clauses, which may be introduced when approved of by the Committee, so as to carry the purpose into effe&t. Though I entertain a conviction that the bill will be got over, it will require very great diligence to prepare the clauses for the continuance of the discussion 10-morrow. I apprehend, however, that they will be ready for confideration by that time."

Mr. Pirt laid, he had heard the observations of the Chan celtor of the Excheqner with inexpreflible satisfa Fion. They had freed his mind from those objections which, had the measure been perfilled in as ir originally flood, would not have prevented him from supporting the bill in general. His objcions could not have prevented him supporting the System of raising great part of the supplies within the year. But he thought the dangers would have countera Med the ad

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vantages of the plan. He was most anxious that there fhould be a probability of every man concurring in the measure in general, and in every part of it. Though in the detail there.: might be considerable difficulties, he trutted there would be · none as to the fundamental principles. He vusted the Com: 1 mistee would proceed with ininds actuated by a desire 10 render the bill as perfect as possible. Understanding that the point which formed the basis of his objection; was given up, he was not anxious to tread over the controversy, or 10! advert to the motives which might have produced the i changes. He would not quarrel because his' arguments might not have been approved of; he was perfe&ly satisfied that the conclusion of them had been adopted. He obterved, that as far as the exemptions were applied to landed and funded property, as well as other foorces of income, there could be no difficulty in adopting the bill without strikinga out the schedules.

The Attorney General said, as it was intended to carry the exemptions to every description of income, it would be more convenient to adopt a general provision that should extend to them.,

1 b Di. Laureunce thought the mode of making the alteration in the bill thould be left to the Chancellor of the Exchequer, He was of opinion the Chancellor of the Exchequer: hado acted wisely and polirically, in giving way in favour of that: bold peasantry, which, once extinguished," hever could be supplied. He could not pledge himlelt to vote for any taxa that might be brought, forward to supply the defalcations occalioned by the cxemptious, but he was sure he should ever be disposed to vote for taxes to meet the exigency of, the country of:

) !, MỊ. Buxton suggested there should be exemptions in fare your of the landed intereft for repairs - Higists

Mri Calcrafe opposed this suggestions He, as a landholdes, i could not object to the 15%howeyer hard it mighty Rress upon him.

M6. Rase suggested that the exemptions skould be extended) ticlergy men who mliel.duly at feveralıchurches in the fames pixih, and were conlequently obliged to keep a curae. ix

Lord llawhefourý said, the evil of ihis bill, as well as of the former one, brøle froin the neceffity of exemptions. He thoughe a lax lower in amoung, without any exemptions, would be more desirable, for by-adopting them a rule was aid down that mult be arbitraryab Whether the line was ,! 3 U 2


drawn at 1ool.' or 2001, it was obvious a cale could be stated, where a person with 100l. a year was, in fact, richer than' another with 2001. The less the 'exemptions were mul. tiplied, the more desirable the tax would be Agreeing with his right hon. friend as to extending the exemptions, he yet cautioned the House against carrying them further, except in cases of necessity. If they did, they would have all the difficulties of the iar without their money's worth. It might be true that the case of a clergyman might bear hard, but there was no case with regard to which a grievance' might not exist. If they went into exemptions with too much minuteners, they would have no ground to stand upon.

Mr. Kinnaird expressed his satisfaction at the Chancellor of the Exchequer having extended the exemptions.

Mr. Hurt said, he was forry the Chancellor of the Exchequer had conceded. - He was of opinion every man in the country, who had ewenty fhillings ought to pay one filling to the State at the present crisis.

Mr. William Smith said, that every thing which he had contended for was now granred. The principle, that difa. ferent species of property ought to be differently taxed, was recognized. He agreed very much with the nobile Lord (Hawkesbury) that the property to be taxed once fixed, they ought to go from the highest 10 the lowest without any. abatient.

njeriut? Soi Lord Archibald Hamilton said, that by the gth article of the aet of Union, Scotland was only to pay the land tak in the proportion of $0,oool: for that country, for every two millions which was paid by England. He moved an amendo ment to shat purpose.

The Chancellor of the Exchequer contended, 'that this was tot al land vax fuch as was meant by the act in question, and therefore the noble Lord's argument fell to the ground.

Mr. Hobhouse agreed with the Chancellor of the Excheqeter, that in the present instance all ought to pay portion to their circumstances. The circumstances of Scotland were changed since the Union, and unless it could be shewn that it could not pay, it ought to come forward with a fair and equal proportion." He opposed the amenda thent.

Mr. Kinnaird maintained that this was a land tax, fu fari as it went; to levy five pet cent. on the income ariling from Pand, and was therefore within the meaning of the act of Union. By that are no disability to pay was required to be


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proved, and public faith demanded its execution. Even with segard to ability, Scotland was much in the fac state with selpect to England as at the time of the Union, Scotland had improved, but England had improved in proportion. An instance was, that 20,000l. (mighty sum!) was lately granted for the improvement of almost one half of the Scottish territory.

Mr, Hebhause explained.
Mr. Ferguljön said a few words in favour of the amend-

A long conversation was carried on between the Attorney General, Mr. Calcraft, Mr. Plummer, &c. on the subject of the improvement of farms on lease, which improvements it was proposed to tax according to their value. Mr. Plummer at length notified his intention to move, in a future stage of the bill, an amendinent, as he considered the present clause as a molt serious discouragement 10 farmers, and consequently as being likely to injure the interests of agriculture.

Mr Calcraft, Dr. Laurence, Mr. Pitt, Mr. Sturges, Sic H.

, St. John Mildmay, the Chancellor of the Exchequer, the, Attorney General, Mr. Vanlittart, Mr. Giles, the Lord Mayor, and several Members, shared in a long and desultory discullion some clauses, and proposed amendments. In the course of which, speaking on the head of estates principally productive by fines, Mr. Pitt observed, that such fines did not fall properly under the denomination of capital, but did certainly constitute a part of income, as they formed the means of fubliffence upon which, undoubtedly, an average could salily be made out. Such, for instance, he said, were

the lands of the Church, of the Deans and Chapters, of the 2. Bifhops of public schools, and of that respectable body

whom he had the honour to represent in that House. All these different descriptions of property must necessarily be liable to the operation of the tax upon income, according to the average ascertained... (A general approbation of the right hongurell Member's opinion was expreflied.]. Dom The Commifiee then went through various other clauses, after which, on the suggestion of Mr. W. Smith, the question was put that the chairman report progress, and ask leave to fit agaio ;" which being agreed to, the Speaker resumed the

chair, and after disposing of a few other ordess of the day, to the Houle adjourned.

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The Lord Chancellor pronounced the judgment in this caute; by which ihre Interlocutor in the Court of Sellion is aflirmed.

It may not be amiss to observe, that the original adion in this cause was on a policy of insurance on an American vetfel condemned in the Courts of France, on account of not having the muter-roll on board, In this case a special, agreeinent had taken place between the insurers and the affóred, that the cargo thould be paid for in bills of a certain date, notwithstanding a capture, it the cargo thould be proved to have been actually American property; and therefore, that there was no contravention of the warranty on the part assured. Our commercial readers will of course take notice, that this decision takes the present action entirely out of the clats of ihe decifions which have invariably taken place in th- Courts in England for half a century, in cases where neutral vessels inlure in this country have been condemned in Courts in France; this case standing on its own bortom. Several bitls

, were , brought up from the Commons and read a fifft time.


i BETTER PROVISION OF THE CLERGY. Die The order of the day fdr reading this bill a third time having belgil moved, the Lord Chancellor read the Bill, when : 1971 b

The Earl of Suffolk sose and faid, 'He had some few observad. tions to make, but he would endeavour to avoid the repeiition of what he had, formerly said upon the subject, as much as possible. - His Lordfhip then laid, the great-objection he fete 40. this bill was, because it was unconfi.. tutional, inasmuch as it trenched upon a ftatute of the most effential importance; 'vizi' the Statute of Mortmain. That Itatute his "Lordship Faid, hae paffed nearly seventy years. agn, 1736, and was regarded by all 4 he writers on the subject, as one of the wiseft a&ts of Parliament that ever was paffed. He could not, therefore, bui Itrongly obje&t to the proceed ing to repeal that act, as the present bill did. He reasoned upon this point for some ime, and then said, he had on a former day itated a real provision for the poorer clergy, and


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