called upor. to contribute, fo that two thirds would be placed wholly out of reach for any purpose of prefent exertion? What is the great object of the meafure before the Houfe? Is it not to raise within the year, from what constitutes the means of individuals within the year, fuch a proportion as is deemed neceffary for the exigences of the ftate, and the magnitude of the prefent crifis? Do you wish to avoid burdening the public with a loan? What advantage would you derive from it, however, if individuals mortgage their eftates? Would not the aggregate of private loans encumber the mass of national wealth as much as if the nation contracted the obligation? The object then is to make the annual means of individuals applicable to a fupply within the year. It is objected ftill that it is unjust that the man who has an annuity or an income, the fruit of his labour, ought not to pay in the proportion of a man who has the fame revenue from fixed property. This objection is altogether a fallacy. A permanent eftate, however, which is reprefented as never dying, and, as it were, the property of a man after his death, contributes on every exigency which may occur; the income from labour and industry is extinguifhed; it contributes but once; it is no longer the property of the fame perfon, while the other, which is confidered as the fame property, is fubject to renewed demands. This reafoning may be thought refined, but the answer is justly applicable in the cafe where the reason why fixed property fhould contribute more is founded on its fuppofed permanency in oppofition to the fleeting character of the other. How then is it poffible to difcriminate between the various kinds of property? How take into the details which could alone enable you to apply any fcale of exemption without an inveftigation more oppreffive, a difclofure more extenfive, than any thing which the bill permits? How much fafer is it then to fubmit to thofe inequalities which are the lot of man, and which it is not the bufinefs, or it is not in the power, of schemes of finance to correct? Could we even indulge the wish to correct these inequalities, which arife out of the very nature of fociety, is this the legiflative remedy? Let us then forbear to attempt what is perhaps beyond the power of human legislation to correct. it is an enterprize that would hurry us far beyond our depth, and lead to confequences far more extenfive than we can forefee, and might produce an overthrow of all establishments, and all regular order, which it is impoffible to contemplate without apprehenfion. The principle of argument that goes VOL. I. 1798.

Gg

to

to remedy this fuppofed evil, belongs to the fchool of dangerous innovation which we ought not for a moment to indulge. The confequence of this tax then will be, that whoever contributes a tenth of his income under this bill will have a tenth less to spend, to fave, or to accumulate. At the end of the war thofe who fhall have contributed will be no poorer; they will only be to the extent of it lefs increafed in riches than they would have been. The advantages of it are in a particular manner in favour of thofe on whom it will fall, inftead of accumulating taxes on confumption, as it will bring all income to contribute more equally, and include a great deal of that which, in the hands of thofe who spend lefs than their income, efcapes contribution altogether. Laying afide the proud idea of the vigour, permanence, and renewing energy which this meafure fecures, there is one cafe which, with a view to that clafs who are really willing to fave for the benefit of those for whom they are bound to provide, makes fome modification. It is in favour of those who have recourfe to that eafy, certain, and advantageous mode of providing for their families by infuring their lives. In this bill, as in the affeffed taxes, a deduction is allowed for what is paid on this account. Such is the general view of the merits of this important queftion. It is one which has engaged much of my ferious attention, and I am far from prefuming that it has already attained the perfection of which it is capable. The inequalities objected to it are not peculiar to its nature; they arife from our focial ftate itself, and the correction of that order we cannot, as we ought not, to attempt to alter. It would be a prefumptuous attempt to derange the order of fociety, which would terminate in producing confufion, havock, and destruction, and with a derangement of property, terminate in the overthrow of civilized life.

The Chancellor of the Exchequer concluded a fpeech of two hours with defending the meeting at the Mansion Houfe; the motive of thofe who called and promoted it could be founded only, he faid, in the pureft patriotism and most perfect difinterestedness.

The Houfe then divided,

For the further confideration of the Report
Against it

183

17

166

The

The malt tax bill, the penfion duty bill, the navy and army feduction bill, and Lord Nelson's annuity bill, received the royal affent by commiffion..

Mr. W. Lird brought up the fmall note continuation bill, which, with the foregoing bill, was read a first time.

On the question for the fecond reading of the bill for authorifing the continuance of the British militia ferving in

Ireland.

The Earl of Radnor rofe to exprefs his unqualified disapprobation of the measure. His Lordfhip faid, he gave minifters ample credit for the general tenour of their conduct: but, of a few particular meafures of theirs he difapprovedamong which, the prefent was decidedly one. His leading objection against the bill was, that it went virtually to diffolve the compact originally entered into between the country and the militia force; a measure of the kind was, he conceived, unprecedented in the legislative annals of the country. He objected alfo against the measure, as operating injuriously with refpect to the difcipline of the militia; and one of the worft effects it obviously muft have, would be the prevention of men of property from ferving in the militia. His Lordfhip then adverted to the hurried progrefs of the bill; and on this head he concluded, by declaring his opinion, that the worst bill which any minifter might be difhoneft enough to carry through the legislature-even a bill to fubvert the monarchy, and to fubftitute another governing power in its room, hur

Gg 2

ried through in forty-eight hours for the royal affent-may be called as good law as the bill in question, brought forward in the prefent manner.

The question was then put, and the bill was ordered to be read a fecond time the next day.

Several orders were made with refpect to the hearing of appeals, and the arrangement of other private bufinefs; after which the Houfe adjourned.

HOUSE OF COMMONS.

MONDAY, DEC. 17.

A meffage was received from the Lords, announcing that their Lordthips had agreed to a variety of bills. The report of the three millions loan bill was brought up and agreed to.

Sir Francis Burdett wifhed to know whether the lift of perfons taken up under the Habeas Corpus fufpenfion act, that he had moved for, was yet made out?

The Chancellor of the Exchequer faid it was in preparation, and would foon be ready.

Sir John Sinclair faid, he rofe to give notice that it was his intention, after the right hon. Gentleman had brought forward his budget, to move for a committee to examine into the state of the finances fince the laft peace, to confider of the beil means in future of raifing the fupplies.

The Chancellor of the Exchequer faid, that if the hon. Baronet meant, that the labours of the committee were to conduce to finding the ways and means for raising the supplies, he ought to move for it before the budget.

Sir John Sinclair faid, the right hon. Gentleman had mifunderítood him He was aware from the temper of the Houfe, that it was determined to pafs the tax on income, His intention was to fuperfede the neceffity of fuch a meafure, as he was convinced, that, if continued, it must be attended with the worst confequences.

LAND TAX REDEMPTION BILL.

The report of the land tax redemption bill was brought up and taken into confideration.

Several claufes which had been proposed in the committee were read and agreed to.

Several new claufes were brought up by the Chancellor of the Exchequer, which were agreed to after a defultory converfation between him, the Mafter of the Rolls, Mr. Wilber

force,

force, the Solicitor General, Mr. Simeon, Mr. Bragg, Mr. Percival, Mr. Ellifon, and Mr. Ryder.

Sir John Sinclair thought, that as fo many claufes had been introduced, the bill thould be reprinted. in order to give opportunity to the members and the country to judge of the bill in its altered state.

The Chancellor of the Exchequer faid, that it was a matter of great importance that the bill fhould pafs through the Houfe without any unneceffary delay; and as the prefent bill would expire on the 25th of December, he fhould propose that the bill now under confideration be read a third time the next day.

Col. Wood thought much inconvenience muft arife from the manner in which commiffioners were appointed. He wished therefore that fome regulations might be adopted to enable the Receivers General to receive applications of purchase, instead of being obliged to apply to obfcure individuals separated into claffes in diftant parts of a county. At prefent there were five or fix fets of commiffioners, and the delays occafioned by applications paffing through fuch variety of hands, proved very injurious to the perfons concerned.

The Solicitor General explained, and stated, and that there was no difficulty in finding out commiffioners fpecified in the bill; in moft counties there were particular places of meeting appointed by them, where the bufinefs under the act was to be tranfacted, and proposals for the purchase of the tax were to be made. In any inftances where a difficulty might arife as to obtaining certificates, there was a remedy provided in the act, as in this cafe perfons were empowered to apply to any two juftices of the peace.

The report was agreed to, and the bill ordered to be read a third time the next day, if then engroffed.

Mr. William Dundas ftated, that after the holidays, it was his intention to bring in a bill to amend this act, in so far as it regarded Scotland.

TAX ON INCOME.

On the order of the day for going into a committee on the bill for impofing a tax upon income, being read,

Mr. Tierney withed to know, whether it was intended to go into the committee on this measure that night? He thought that the Houfe fhould enter on it with their minds fresh and prepared. At prefent they had been occupied with a great number of claufes on the land tax bill; and, for one

at