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ance of 5 per cent. With regard to foreigners, and how far it might be desirable to subjed them to the tax, for money lent to subjects of this country, he thought the country would act with its usual good faith in exempting foreigners. He had bestowed the best allen ion in his power to the subject, and he acted upon the best inforination. Doubts were entertain d by the highest authority, and among many Members of the House, and therefore upon the principle quod dum bitas nefas eft, he thould not adopt ihe tax with regard to toreigners lending money to British subjects in this country; but he proposed guarding, as far as pollible, against those frauds which to a certain extent it would be fruitless to expect could be obviated, in consequence of the exemption in favour of foreigners To the subject of excmptions in favour of persons having numerous families, he had also paid attention. He owned it would be desirable thero exemptions should be in another bill, now before the House, for fimplifying and modifying ihe assessed taxes, making them the object to which ihe House ought to look. The alleilmenis had been made for the present year, and it would be impulsible to extend the exemptions in the bill he had alluded io, during the present year, withont a new afleffment. He should recommend to the Commitee io grant the exemptions in this bill for the present year, reserving always the power of changing them. This was not the stage for entering into minute difcullion, but he withed io fta:e the reasons why he proposed phie recommitment of the bill, and having stated them, it was only his intention to comprise in his observations the nature and extent of those exemprions. He proposed there ihould be charged,

Upon income from bol. to 400l. for each child above two or for three or inore children --4 per cent.

Upon income from 40cl. to 1000l. for ditto-3 per cent. Upon income from toool. to 5000l. for ditto-2 per cent.

And upon income from 5oool. and upwards-i per cent. It was his with to carry the intention of the House into effect, by granting exemp!ions to all under bol. a year, and to grant abatemenis in favour of those above 6ol. and under 150l. It was to be observed, that the principal difficulty arose with respect to persons who were not assessed. in cases of mortgagees, and persons lending money, it was found dif. ficult to apply a principle without risque to the revenue; a mode, however, had ben adopted by means of certificates, by which all persons who claimed exemptions from the Vol IV. 1802-3.

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Commiflioners should, on producing them, be entitled to have them considered as money, pro tanto, by those by whom they might be received. It would be found the most funple and effectual mode that could be resorted 10. Having thus stated the points which had not yet been discussed, and to which the new clauses referred, he should not trespass further upon the rime of the House, but merely move that the bill should be recommitted.

The bill was then recommitted, Mr. Alexander in the chair.

Mr. Pilt proposed, that for the greater accommodation and facility of difcuffion, it would be most convenient to canvass the amendments to be proposed in the different clauses as they went on, and confine themselves to Helo, reserving till afterwards any new clauses or very serious amendments in the body of the bill. :The Coinmittee then proceeded to debate upon feveral trifling and verbal alterations and fuggestions offered by different Members, very few of which were agreed to.

When they came to the clause which put the enforcement of the tax in the city of Norwich out of the hands of the magistrales,

A Member, whose name we could not learn, objected to this, as containing an infinuation rather injurious and of an illiberal nature against the magiftrates of the place. He had been himself, he said, a magistrate of that part of the country, and a commillioner under the late income tax, and could allert, from perfonal knowledge, that nothing could have been conducted with greater fairness and impartiality. All he wilhed for was to have Norwich upon the same foosing as all the other cities. · He saw the two Meirbers for Norwich then in their places. The one of them was scarcely known in the place, whereas there was scarcely an inhabitant of the place who was not well known to the other. He would iberefore appeal to his personal knowledge, with respect to the character and conduct of the magiftrates, and it would depend upon the answer given, whether he should find himself or not under the necessity of troubling the Committee again respecting the demeanour of the magiftrates of Norfolk.

Mr. Fellowes expreffed the greatest respect for the magistrates as well as the people of Norwich in general, whose representative he had the honour to be. But as it was supposed

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by a great many persons, that a considerable degree of party prevailed in that city, he was not avesse to the clause Itanding as it did.

To this it was replied, that, whatever may be the political principles of some of the magistrates, the Gentleman who Spoke lait was not wiihout obligations 10 them, as at the lalt election fix of idem voted in his favour, though candour, at the same time, induced him to acknowledge that eighteen of thein voted against him.

After some further conversation, the clause was suffered to remain as it was.

A long discusion took place upon the clause for allowing certain abateinents for repairs, in which many amendments were proposed and rejected, and the clause passed, with a few verbal alterations.

The Attorney General proposed an amendment to make a deduction in favour of the icnant for the fines which he fhould have paid to the landlord for his lease, and to charge the landlord for these fines. This, after a difcullion of confiderable length between Mr. Pitt, the Avorney General, Mr. Giles, Mr. Bragge, and others, was adopted as part of the bill.

Mr. Iofern propofed an amendment, to allow additional deductions on the incomes arising from dwelling-houses and farms, on account of repairs and improvements, which, after a short discussion, was rejected.

The Coinmittee then went through the remaining clauses, and the report was ordered to be received the next day.

The Chancellor of the Exchequer moved, that the Ilonse Nould resolve itself into a Comminee the next day, 10 conlider of making provisions for the salaries of such Jwlyes as Inight be eftablished at the islands of Malia, Berwuda, and the Bahama iflands. Adjourned.

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HOUSE OF LORD S.

THURSDAY, JULY 28.

REBELLION IN IRELAND. Lord Hobart presented a message from his Majesty relative to the treasonable and rebellious practices lately, carried on in Ireland. It was the same as that brought down to the House of Commons.

The message being read by the Lord Chancellor, . Lord Il.bart rose and said it was with feelings of the 4T 2

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deepest regret, he had to call their Lordships' attention to the subject now brought before them. It was with deep and hear felt forrow he reflected on the violent and disgraceful outrages lately committed in Ireland; and if there was in those proceedings any one act of atrocity more horrible than another, it was ihai of the barbarous murder of a most distinguished and meritorious character, who, one would suppose, should have been the last person to fall a sacrifice to the brutal and ferocious fpirit with which those mi creanıs who destroyed him had been aćivated. If ever there was a man whole conduct was more blameless Iran that of another, it was the noble person to whom he alluded. Never was there any man who merited less the refentments of others. In private life he was peculiarly distinguished for his virtues; and in public he was eminently pseful. He knew the excellent qualities of that puble person : he knew him as a private and public character-e-As Lord Hobart was preceeding, he was so overcome with grief, that for some moments he could not uiter a word; he al length apologised 10 the House, and iruited their Lord!hips would excuse him for an irregularily which was occationed by his feelings on a melancholy subject, in which he was so personally interested.(A general cry of bear! bear!) His Lordship then observed, that besides the address which he thould move to his Majesty, the House would probally on that day have occasion to adop: some mealuses of very great importance. He expected that certain bills would be paifed in ihe Commons, and sent to that Honfe. Olie of these would be a bill for enabling the Governancnt in Ireland to try persons, charged with rebellious practices. by Couris mariial. In consequence of what had already pasted in Ireland, his Majelly had the power to proclaim marrial law there; but it that was done it would exiend universaily over ha country ; but hy the measure now in:ended to be brought forwari', the operation of martial law would exterd only to persons actually concerned in the rebellion. The next measure would be a suspension of the habeas corpus act, by which the Lord Lieutenant of Ireland would be enabled to delain all persons suspected of treason. These measures it would be necessary to carry into effect without delay. With respect to ihe nature and extent of the insur. section which had broke our in Ireland, he was not able at present to give fu much information as he could with ; but from the accounts Government had reccived, it appeared,

that except in the city of Dublin the rebellion had not broken out to any great extent in Ireland. He understood, that besides the outrages coinmitted in Dublin, there had been an insurrection in the county of Kildare. Every noble Lord who heard him must agree, that the most prompt, effectual, and expeditious steps must be taken to put a stop to those disgraceful and horrible proceedings. For the present he hould content himself with moving an humble address to his Majesty, thanking him for his most gracious communia cation; and assuring his Majesty, that the House would cheerfully concur in any measures which could tend to restore general tranquillity in Ireland."

The Earl of Limerick said, that as one of the representative Peers of Ireland, and the only one of them who now attended in that House, he felt it his duty to deliver his sentiments on this occasion, and affign his reasons for the vote he should give. He lamented as much as any man could do, the fate of that truly virtuous and useful character, who had been molt barbaroudly murdered. The act was one of the most atrocious that had been perpetrated for many years; and he fully agreed in the sentiments expressed by the noble Secretary of State, as to the excellent qualities of that noble Lord. The horrible afTallination of such a person was a proof that there existed in Ireland a spirit of that diabolical and dangerous nature, as to require such measures for its fups pretlion as those intended to be brought forward, and fuch as perfectly justified all the measures ihat had hitherto been adopted for the suppretlion of rebellion there. He had already had occation in that House to defend the measures adopted for Ireland. He was again scady to defend them ; he was ready to take his share of the reproaches that had been thrown out againft those who had supported the strong mea. sures put in practice there, for the suppression of insurrec. tion and rebellion, and he would never alter the opinion hc had formed on the subject. He highly approved of the bill for extending the operations of martial law to certain descriptions of persons in Ireland, because the difference between that and the proclamation of martial law by his Majesty would be, thai this would reach only the guilty ; whereas the other would include within its operation all descriptions of people, whether they were disaffected or loyal: He there, fore considered it as a proof of the render regard which the Government pai 10 his loyal countryman, ihat the means taken to suppress rebellion came in such a shape. There

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