jection there could be to appointing a committee from the House itself to take this matter into confideration. Much might be done by a committee of this kind. He was of opinion that much might be expected out of economical arrangements. He was glad to fee that the Chancellor of the. Exchequer appeared to approve of this idea.

He had fome more ideas upon this fubject, and which led him to object to the meafure now before the Houfe. The effect of fuch a meafure as this would be to encourage profufion and to perpetuate the war-for if this country was to fee it could raife 10 millions within the year, it would become fond of the war, which must lead to its ruin. He was afraid that if this refource was once established as an article of finance, it would not be very eafy to get rid of it; while the war continued it was impoffible to get rid of it—but in time of peace it was a queftion with him whether this would not be confidered as a convenient article in the public revenue towards difcharging the national debt, and of keeping a large establishment even when there was no war. This he felt the more, as it was to be under the management of those to whom a cold economy was an object of difapprobation. He was afraid that if this law paffed, we fhould fee no end of the tax; and he was afraid alfo, that this would prove the fruitful parent of other exactions. The minifter had for the prefent contented himself with moderately demanding only one tenth of every man's income, but if this measure was agreed to, the principle would be eftablished for taking away a fixth, or an half of every man's income; for that might be the effect of fome future tyrannical regulations of this meafure. He would ask the Houfe, if they knew where this was to ftop? Formerly, when taxes were impofed in a great meafure on confumption, a man might, by prudence, perhaps enjoy many of the neceffarics of life without difficulty, and those who could obtain luxuries, enjoyed them, fo that the Exchequer was full, and individuals were rich. That could never be the cafe if this impoft was to be laid upon income, for then a man's prudence could not diminish the duty upen him, as in the cafe of duty on confumption it did. This year it was only a tenth that was called for, the next may be a fifth, then a third, and next the whole: If this was to be the cafe, the Houfe would give him leave to fay, that under fuch apprehenfions the people of this country could not long proceed.

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Such were the objections he had to the measure now before the House, to which he conceived there would be no anfwer, except general declamation and bitter phillippicks against the French Directory. He felt as little difpofed as any man to give way to the ambition of the French Directory, and he would go as great lengths as any man to oppose them. But because the French Directory are ambitious, were the people of this country to be oppreffed and ruined? He had now stated his fentiments on this measure, and he had only, in addition to what he had faid, most earnestly to requeft the members of the Houfe to confider this matter difpaffionately, without giving way to partiality for one individual, or indulging prejudice against another. Let them confider that they themselves muft foon feel the effect of it, and that their posterity may regard it as the greatest calamity that ever befel any country.

Mr. Simeon obferved, that the hon. Baronet was perfectly right in calling the attention of the House to this important measure; indeed all queftions or finance were peculiarly within the province of that Houfe. He approved alfo of the request of the hon. Baronet, to lay aside all prejudice. The fingle queftion, in the first place was, whether or not, confidering all circumstances, it was wife to raise a large sum of money within the year? upon which he believed there was but little variety of opinion. The next point would be, whether it was wife to continue the affeffed taxes, or adopt the prefent measure. Upon the funding fyftem it was not proper to say we should go as far as we could; that, he was Convinced, we had not done yet, but we should stop in due feafon, and this meafure faid you must ftop upon the funding fyftem, not because you cannot go on, but because prudence advifes you to ftop here. He had not heard any gentleman fay it was wife to continue the affeffed taxes. He opposed thefe affeffed taxes laft year because he thought the plan would not answer; but he was glad the measure had been tried, because it has had the effect of ripening the public mind for another measure which was now before the Houfe. He could not agree with the hon. Baronet with regard to a tax upon capital in real eftate; because he thought it would be impoffible to afcertain its value, or the value of the intereft which each individual who enjoyed it had in that estate. The fame objection would apply to fome other fpecics of capital-as to capital in the funds, the idea of taxing it was

unjult

unjuft in the highest degree, inafmuch as it might be the ruin of the holder by compelling him to fell out to an immense difadvantage. The cafe was quite different upon income.

He then proceeded to take notice of hints that had been thrown out upon a former occafion, relative to the taking the property to be found in corporations and church lands, for the ufe of the flate. He hoped that would never be deliberately propofed in that Houfe. Corporations were extremely useful for the purpose of adminiftering local juftice; and which they did adminifter as regularly, and as well, as it was administered in Weftminster Hall; and he believed there was no complaint upon that subject in any part of the kingdom. As to the manner in which corporations fometimes fhewed their hofpitality, he faw no reafon to complain of it; to put men occafionally in good humour, appeared to him to be a harmless thing and no reafon why the property fhould be taken away. As to the church lands, he warned the Houfe, but indeed, it wanted no warning, of the effect of fuch a measure in another country; it led to anarchy and confufion; and fo it would here; for the clergy were the great prop of the ftate, by the influence they had upon the morals of the people; when that prop was taken away, the building muft fall. But we thould not be fo unwife as to follow the example that was fet to us. He believed, indeed, that religion was fpreading over this country by the interpofition of divine Providence.

Gentlemen faid that this meafure was hard; he wifhed they would tell him what they meant by the word hardship— Suppofe thirty millions were to be raised by a loan, and taxes were to be impofed for the payment of the intereft of the money, would not that appear to be hard? What was the hardship? It was not in the tax; it was in the caufe of the tax-that cause was the war; and until we had peace, ibe hardfhip must continue. To obtain peace we had done every thing that a great and dignified nation could confent to do. Indeed hardship was to be judged of by comparison. We thought our condition hard in England: would we change with Switzerland.? Would we change with any other part of Europe? Would the London merchant change conditions with the merchant of Amfterdam? Why then talking of hardthip without taking it in a comparative view, was talking without fenfe..

He knew of no better way for difcuffing the policy of this meature than by looking at the effect it was likely to have

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on the price of the articles of life. Would they rife în proportion to the fum raised, which must be the case when a loan was made? By no means: he took it to be clearly otherwife; for, as it affected every individual alike, there was no chance of charging more upon any article of trade now than formerly; for each individual will be governed by prudence as far as regards himfelf; and that from its very nature, will keep the prices of the articles of life where they are, or nearly fo, the buyer and feller being affected by this plan actually alike.

As to the probability of emigration, he had not any of the apprehenfions expreffed by the hon. Baronet. In the first place, this plan affected no man whose income was under 6ol. a year, and therefore it was not likely to affect the price of labour. If, indeed, the price of labour could be affected by the measure, there would be fomething to be apprehended from emigration; but a man whofe income was 200l. a year in this country, whether by trade or otherwife, was not very likely to emigrate. He fhould be glad to know of the hon. Baronet where men were to go? Would they go to France; or would they crofs the Atlantic? He believed very few perfons of 2001. a year would try the fpeculation: each individual would confider he was as well off as his neighbour, and remain where he is, in hopes of better times, which must arrive when peace comes.

He profelfed himfelf an enemy to all fpecies of declamation upon this fubject. He thought that mifchief might be produced by calling this an inquifitorial meafure. Many honeft people among the public, for want of opportunity of being better informed, affociated ideas to words in a manner very different from the meaning of Gentlemen who ufed certain words in that Houfe. Thus, for inftance, when the word inquifition" was uttered, a great part of the public annexed to it the idea of "racks and tortures." So again, when a furveyor was called a fpy, the public annexed mean and difhoneft ideas to that office; but, in fact, these were to be men, whofe duty it was to be ferviceable to the public; and as well might the Attorney and Solicitor General be called fpies, becaufe they inftituted informations again't thofe who mifconducted themselves. Indeed, he thought this an abfolutely useful as well as neceffary meafure; and he believed it approved in every corner of this country. Our enemies had made this meafure neceflary, for they had not left us in doubt what their object was; it was avowedly the

deftruction

deftruction of this country. That had evidently united us all; it ought to unite us all.

As to the idea of the hon. Baronet in having a committee of the Houfe to confider of a better plan than the prefent, he had no doubt but that any committee of that Houfe would be a fenfible committee, especially if they had the hon. Baronet at their head; but ftill he did not fee why they should be wifer than the whole Houfe. He then defended the particular provifions of the bill with regard to the mode of appointing commiffioners, and concluded with obferving, that he thought the meafure altogether a very good one, and that the oppofition to it could only tend to damping the ardour of the people.

Mr. Michael Angela Taylor faid, that if he thought this measure would produce all the advantages which his learned Friend who had juft fpoken had faid it would produce, he fhould be one of the first to approve of it. But as this was a measure which deeply affected the principles of the conflitution of England, he wished it to be gravely and candidly argued, and that no topics of declamation against the tyranny of France, or on the danger of French principles, had mingled in the difcuffion. If the meafure was good, why not difcufs it freely and fairly? If bad, no declamation would alter, although for a moment, it might fupport it. Perhaps fome Gentlemen might think that, although the measure might contain fome provifions which ought not to be affented to, yet that it ought to go into a committee that the defects might there be remedied: but he was of opinion that he had objections to urge against the general fpirit of the measure, which no committee could remove.

He gave notice last feflion of parliament that he fhould early in this move for the repeal of the affeffed taxes bill; but from the information he received from the minifter himfelf he found that to be unneceffary, fince he was himself about to repeal that bill, and which indeed was proposed to be done by the prefent meafure, which meafure, however, he fhould have oppofed fooner, but that he had been confined by illness. There was one thing which he could not help faying, although it had not an immediate bearing, in his view of the cafe, upon the prefent fubject, yet it had in the view of the right hon. Gentleman: that was, as the minister had ftated, there were many inftances of the affeffed taxes bill being fhamefully and fcandaloufly evaded; and he wondered that people who had lived under a free government fhould

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