did not, nor would not, live up to their income. The buil was introduced, he faid, for the purpofe of getting at the mifers in this kingdom; the number of these the Hon. Baronet computed at 3000; their income he eftimated at three millions; fo that his calculation in this particular muft be wrong, as from thefe he could not get more than 300.000l. With reTpect to those who lived up to their income, it would be a fevere hardship on them; for they must borrow as well as the other clafs, and retrench. Now, the confequence of this would be, thet emigration would take place, and a confiderable and alarming deficiency in the Excite and Cuftoms would enfue. He next adverted to the tax on Irith and Colonial abfentecs. This he confidered a fevere hardship: taxes, he faid, were doubtless given in return for the protection afforded the fubject by the Government. But this was a Species of double taxation, as they were taxed by their own reprefenta tives at home. Such a tax, he faid, was not confonant to any principle of juftice, and was, he believed, without example-He next reprobated the measure, as taxing the funds contrary to pledge of parliament; and it was difgraceful to the Houfe, in his opigion, not to retift it, for it was the f time that ever a tax on the funds made any part of the Englth M nifeer's budget. He was against the bif for the inquifitorial power which it Wefted in the commiffioners--the op preve tendency of a difciofure of property--and the effects that it would have on the annual income of the country, in confequence of gentlemen of mode are fortunes curtailing their expenc. fle was of opinion that a Select Committee fhould have been appoint d. to enquire into the state of the incone of the country, and who would point out lefs exceptionable means of procuring the fum required by the Chancellor of the Exchequer.

Mr. Simeon faid, he faw the bill in quite a diderent point of view from the Eon. Baronet. Laft year, he fard, 1e was against the affeffed taxes; but he was happy that the Houle paffed the bill, as it prepared the public mind for the prefen: bill, which was a much less exceptionable meature. He appe led to the candour of the Houte, st the harm expreffons used by the Hon. Baronet and other gentlemen were juftifiable? Inquifitorial was in

deed a hard word!~What idea did it convey to the vulgar? Why, that the commiffioners were to travel about the kingdom with racks, axes, and guillotines. As to the furveyors being branded with the name of spies, that also was an unjustifiable epithet. If this language were admitted, the attorney general was a fpy, and the folicitor-general was a spy alfo (a loud_ laugh.) As to the alarming picture which the Honourable Member drew of emigration, the publick would be taught to believe that all the ships and boats in the river were engaged for that purpofe, But whither, he asked, would they convey them? Was it to France, to Italy, or Holland? He appre hended that no London merchant would not chearfully pay 10 per cent. income rather than change his fitua· tion with any merchant of Amfterdam. With refpect to a Select Committee, even with the Hon. Baronet at its head, he did not believe that they could produce any propofition which would be more acceptable to the Houfe than that which had received the affiftance, and was approved of by the united wifdom, of Parliament. He did not conceive, he faid, that the people of England would withdraw its fupport at this conjun&ure, as the further profecution of the war againft an enemy, that had for its object univerfal empire and universal republicanifm, and whofe government was

as like any thing elfe as a Republican form of government." Mr. Simeon next proceeded to recapitulate the heads of the principal claufes in the bill, and faid the measure on the whole had his decided approbation.

Mr. M. A. Taylor fad, he gave notice last year of his intention to move for a repeal of the affeffed taxes bill early in the prefent feffion. His inten tion was, however, anticipated by the Chancellor of the Exchequer; but he lamented to fay, that he had fubftituted a mealure, in his mind, equally exceptionable. The prefent bill was by no means congenial, any more than the other, to the pure principles of the Conftitution; but it was a rule of conduct which he laid down for himself, on the plan of the late Mr. Lee, that, whenever a b.ll was once paff:d, he conceived it his duty, to the utmoft, to conform to the act of the legiflature, nor would he, under any cicumftance, defraud the king. dom of a hilling. Such were his fen

Liments,

timents, though no man was a greater friend than he was to reform. He next called the attention of the House to the furcharges made againft gentiemen on many occafions. He complained of fuch fo far as an hardship; for inftance, where he furcharged in the country, he had fix weeks to appeal; it might fo happen that he was attending his duty, and the returning to the country would be more expenfive than if he paid the furcharge. In fuch cafe, he thought, where the furcharge could not be made out, that the perfon fo wrongfully accufed hould be paid his expences. This propofition he laid down, he faid, preparatory to a claufe to that effect, which he intended to propole in a Committee on the prefent bill. Were the House to agree to the measure, he would doubtless pay his 10 per cent.; but he did not carry a pistol in his pocket to shoot the Chancellor of the Exchequer, like thofe who objected to a late requisition in Egypt. (This allufion, our readers will perceive, was o the rumour just then in circulation of Buonaparte's being fhot at Cairo.) Mr. Taylor next proceeded to fhew the danger arifing in a commercial country from a difclofure of property; and was furprized that his hon, friend the folicitor-general did not rife with more than ufual warmth to reply to the hon. gentleman, who had applied to him the appellation of a spy. He declared himself an enemy to the Excife laws, which no longer rendered any man's house his caftle; for, a furveyor, under the present bill, could ranfack every hole and cupboard in a man's cabin, to difcover notes or property of any fort. Such a law he, however, hoped would never pafs an English House of Commons; and he felt that he was confcientiously difcharging his duty by giving the bill his decided negative.

The Solicitor-general, in an elaborate fpeech, fpoke in favour of the meafore; as did alfo Sir William Young and Mr. Ellifon.

Sir Francis Baring fpoke with much warmth against the bill; and pronounced it a measure that would Juin the commercial intereft, and give a death-blow to the mercantile world. Mr. W. Smib and the Chancellor of the Exchequer spoke for a confiderable time, when the Houfe divided; for tle bul 183, against 43.

H. OF LORD S..
December 17.

The malt-tax bill, the penfion duty bill, the navy and army feduction bill, and Lord Nelfon's annuity bill. recei ved the royal affent by Commillion.

In the Commons, the fame day, Sir William Scott and another member were sworn in, and took their fats.

The Ghancellor of the Exchequer moved the order of the day, for the Houfe to refolve itself into a Committee on the bill for impofing a duty upon income.

Mr. Tierney fuggefted that, on ac◄: count of the latenefs of the hour (feven o'clock), it would be proper to defer the Committee till next day.

For the Speaker's leaving the chair 116, againft it 3.

The Houfe then refolved itfelf into a Committee on the bill, Mr. Smith in the chair.

Mr. Tierney objected to that part of the preamble which faid, "that the, affelfed taxes had been unequally levied." This was an affertion, he obferved, of which there was no proof before the House.

Lord Hawkesbury faid, that so proof was neceflary of the frauds which had been practifed. It was fufficient to obferve, that the prefent measure was of a nature more general than that of last year.

Mr. Lloyd poke in favour of the bill. He faid, that in this measure of equal taxation, and on an occafion where all were called upon to contribute, the Minifier had only met the wifhes of the people.

The question was then put, "that the preamble ftand part of the bill.”*

Mr. Tierney oppofed it, on the ground of its talle infinuation. It contained a hath and, he thought, an unwarrantable reflection on the gentry of England, by ftating that the most grofs evasions of the aff-fied taxes had taken place.

Mr. W. Smib oppofed; and Lord Hawk fbury, Mr. Jones, and Mr. Edfon, 1poke in favour of the preamble, which the Committee then agreed to form part of the bill.

The first claufe of the bill, which expreffed in general terms the expedi ency of raising a part of the toppies neceffary for the public fervice within the year, was then read; in which, on the motion of the Chancellor of the

Exchiques,

Previous to the second reading of the bill to empower his Majefty to accept, for a limited time, the voluntary offers of a certain number of the British militia to ferve in Ireland, Lord Holland role, and exprefied his furprize at a bill being treated as a matter of course, which infringed upon the Constitution, and tended to break the faith of Government with the people. He thought Minifters merited blame for not having had notice given to their Lordships, that they might have attended, to give the queftion the moit ferious difcuffion.

Lord Grenville faid a few words; after which the bill was read a fécond time.

December 19.

In a Committee, weat through the bill to allow the British militia to ferve in Ireland.

Mr. Hobart, and other members from the Commons, brought up a bill for allowing further time for the redemption of the land-tax, the loan bill, and inclosure, and a naturali zation bill; which were read the firit time.

fay that the plan, the outlines of which had been fubmitted to the Houfe, would every where meet with approbation; but it was one he had well confidered, and it proceeded greatly on the opinions and fuggeftions of perfons eminently converfant with merchantile fubjects. It was not quite a new scheme; for, on a late memorable occafion, when the commerce of the country was in need of a temporary fupport from adventitious credit, nearly fimilar methods were taken in adminiftering the aid of parti ament. This happened in 1793, when commercial exchequer bills were iffued on the credit of merchants; a cafe of all others perhaps the most delicate; yet all neceffary difcuffions of the circumstances took place, and the individual diftribution of the aid was by a number. He understood, that, minute and circumftantial as were thofe proceedings, it was never knową who had been affifted.

On the reading of the claufe concerning furveyors, Mr. Tierney pro pofed a claufe to enable the commif fioners to prevent furveyors from acting, in cafe they fhould conduct themselves in a troublesome and vexi tious manner, by furcharging people more than they had a right to do. This claufe was negatived.

The Chancellor of the Exchequer moved an amendment in the claufe concerning furveyors, which was agreed to; the object of it was, to let the commiffioners have the power of fuffering the rate any perfon fhould pay to remain as it had been first fettled, notwithstanding that the furveyor might reprefent fuch perfons income to be greater.

The claufe requiring the difclosure of income upon oath, in order to do away the furcharge, produced a long converfation. The queftion being put, the Committee divided; ayes 80,

noes 4.

A confiderable difference of opinion arofe on the claufe which gives to the furveyor or infpector the right of ap pealing from the decifion of the commiffioners to the higher commillioners.

Mr. Tierney preffed the propriety of adjourning the confideration of the claufe to a future night, as the House was thinly attended.

After a difcuffion, which occupied nearly two hours, the Committee divined; Ayes 59, Noes 9. (To be continued.)

74. An Index, drawn up about the Year 1629, of many Records of Charters granted, by the different Sovereigns of Scotland, between the Years 1309 and 1413; most of which Records have been long ming: with an Introduction, giving a State, founded on authentic Documents fill preferved, of the antient Records of Scotland, which were in that Kingdom in the Year 1292. To which are fubjined, Indexes of the Perfons and Places mentioned in thofe Charters, alpbabe. tically arranged. Publifoed at the Defire of the Right Honourable Lord Frederick Campbell, Lord Clerk Register of Scotland, with a View to lead to a Difcovery of thofe Records rubich are miffing. By Will am Robertfon, Efq. one of the Deputies of the Lord Clerk Regifter for keeping the Records of Scotland.

Sco

He

COTLAND is under the highest obligation to Lord Frederick Campbell, who was appointed lord clerk regifter of Scotland in 1768, laid the foundation-ftone of the general Regifter-houfe 1774, of which his deputies took poffeffion, and, on Oct. 5, 1791, removed the records into it. His Lordship, in 1787, obtained, by the bounty of his Majefty, 500l. per ann. for the fupport of the fabrick, and for defraying annually contingent expences neceifarily connected with it. farther formed a defign of getting the parliamentary records of Scotland print ed; and the editor tranfcribed, with his own hand, as much of the earliest and moft decayed as would fill two folio volumes, when he was directed to fearch the Tower of London and the Chapter house at Westminster for materials to fupply deficiences. Mr. Af 'tle difcovered in the British Mufeum, Har. MS. 4609, the index, now printed, of 5 parliament rolls and 3 books of roval charters, containing abou: 1845 charters and 30 decrees of parliament, which may fairly be prefumed to be fill fomewhere ex fting; 12 rolls and I book of charters mentioned in it being still among the other public records of Scotland. Mr. A. farther difcovered, in the State-paper office, the most antient book of Scotifh records now known to exist; which, on application to his Majesty, was removed to the Register-office at Edinburgh, and the contents may be found in this index, p. 99-112. In 1785 29 volumes of records relative to the thirds of the Popish benefices in Scotland, appropriated by the Legiflature to the fupport of the Reformed Clergy,

GENT. MAG. April, 1799.

were found among the papers of Rod. Macleod, clerk of the fignet, who died. in 1784, and given by his fon to the Record-office. In 1794 were found, in a book feller's fhop at Edinburgh, & volumes of the fecretary of State's regifter of feifins.

The prefent index exhibits a state of the charters granted by differem lovereigns of Scotland, from the acceflion of Robert I. 1306, till the 8th year of the regency of Robert I. of Albany, 1413, a period of about 108 years. There are no records in Scotland ante. rior to Robert I. Edward 1. 1292, removed all he could come at, first to Berwick on Tweed, and thence to the Tower of London, of which a catalogue is printed in Sir Jofeph Ayloffe's Calendars of antient Charters, p. 327330; alfo, p. 333-336, a different ca talogue of fuch as were removed, at the fame time, to Roxburgh caffle, and des livered back to Baliol's chamberlain, after he was crowned king of Scotland. When he furrendered his crown, 1296, Edward got peletion again of all the records, of many of which there are schedules in the Chapter-houle, printed by Sir Jofeph Aylofe and Ry

mer.

Mr. R. does not admit the fufpicion that Edward I. deftroyed the records of Scotland; but fuppofes they fell a prey to neglect, or damage, or accident; and fome, perhaps, to the caution of the leading men in Scotland, who had obtained grants of the large eftates of thofe who had been forfeited for their adherence to Ba iol and the

English party; and this accounts for their not being mentioned in the famous treaty of Northampton, concluded about 2 years after the death of Edward 1. 6.

Now, although it may be paffible that thole antient records, thrown afide ia fome dark, unexplored corner, may ftill remain preferved, and that, on a future occafion, fome fortunate accident may reflore them to light, yet it feems, on the whole, but too probable that they are now irrecoverably loft" His countrymen are certainly indebted to Mr. R. for his exertions towards their recovery, of which he is tuo modeft to give a detail. Among the walls are mentioned feveral of the antient laws and customs of Scotland, which Mr. R. undxftands of thofe excellent ones of David I. who contributed fo much to civilize hs fub. jest:. Mr. R. vindicates the authority

1

of Regiam Majeftatem, a collection of Scotifh laws, known by that name more than 370 years, and recognized by ftatutes 1425; and he difcuffes the queftion of the dependence of Scotland, which he totally difproves. He has another note on the thanedoms in Scotland, which he fhews to be of Saxon original. Before Mr. R's work was published, a difcovery was made of many of the miffing rolls, in a large volume of "Charters, Evidences, and Antiquities, collected by E. Hadine ton" i. e. Thomas Hamilton, firft Earl of Haddington, one of the most remarkable men of his age, who, be tween 1592 and 1636, held feveral of the great offices of ftate, in which he found time to profecute the fludy of the different objects of law and antiquity. In this collection are charters of Robert Bruce David, and fubfequent kings, and abftracts of feveral, faid, in the index of 1629, to be illegible. Four charters are here printed.

In the Appendix are Obfervations, hy the Editor, relative to an Act of Settlement of the Crown of Scotland, paffed Robert II. 27 March, 1371, irdorfed Declaratio Parliamento ubi Johannes primogenitus Roberti habet fuccedere in regnum; of which remarkable inflrument a fac fimile, has been engraved by the direction and at the expence of Lord Frederick Campbell, with the remaining feals appendant, and with a printed copy per extenfum. Till the crown became ftrictly hereditary in the defcendants of Malcolm III. by Margaret of the Saxon royal family of England, it was cultomary for the reigning king to declare his fucceffor. This whole publication does credit to the Lord Clerk Register and his Deputy.

5. England's Caufe for Thankfulness. A Sermin, preached on the Day appointed for a general Thanksgiving, November 29, 1798. Bya Curate in the Country.

THE curate needed not have been afhamed to let his name to a fermon which holds up this fland as the bul. wark of true religion and morality, against the regular jyftem planned with Saranic fubtlety, and affed upon with unexampled zeal, for the fubuerfion of every regular government, and the ex

* Without the help of a furious or illnderfood legend of a coin. See our vol. LXVIII. p. 739.

tirpation of the Chriftian religion and the very name of our Redeemer from the world. Text, Pfalm cx.vii. 12, 13.

76. A Sermon, preached at the Meeting-baufe in Carter Lane, on Thursday, Nov. 29, 1798, being the Day appointed for a National Thanksgiving. By Thomas Taylor. MR. T, from Pf lm xi. 11, in the plain language of unaffected piety, exhorts his audience to improve the fuctefs then commemorated by humble truft in, and prayer to, God, and by amendment of life.

77. The Seventh Report of the Society for bettering the Condition, and increafing the Comforts of the Poor.

THE fir volume of thefe reports being completed, the fecond opens with a prefatory introduction, by way of fuminary or abstract of them. The increase of poor-rates is accounted for by the decreafe of cottages, and the deprivation of forecaft in the poor, by expending their whole daily pay or daily bread, to be remedied only by encouraging economy, by putting in dividuals in poffeffion of a cow, a cottage, and a gaiden, of their own. The objects of the Society are, "to fearch for and diffeminate ufeful and practical knowledge with regard to the poor; to co-operate with every plan that tends to increase their economy and domestic comfort; to hold up the induftrious and thriving cottager as an example of imitation; and to promote his good habits, induftry, welfare, and happinefs. At the fame time we are not unmindful of the danger of diminishing inducements to exertion by theoretical philofophy, or by injudicious and mifapplied liberality, which may habituate the mind to a reliance on regular and periodical affiftance, and, making exertion and forefight of lefs moment, deprive the poor of the best and most honourable reliefs which can only he derived from themfelves." At the fame time the Society are fenfible complete fuccefs is not to be expected, though much has been recently done. The faults of the poor are afcribed to a difadvantageous fiteation, rather than to individual delinquency. As to parif relief, the fact is now pretty well afcertained, that the beft and most economical application of the parochial funds is that which tends to affift and encourage industry and good management among the poor in their own

cottages,