Imatges de pàgina
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fectly groundless; for the prefent plan was evidently a modification of the former one; its operation was to have the fame object in view; namely, to impofe contributions on the people in proportion to their means; the criterion adopted laft year for ascertaining thefe means, though an excellent one in the conception, turned out in the practice not to be fo accurate as was at first expected; becaufe a confiderable number of perfons availed themselves of certain provifions in the bill, by which they in a great meafure, or perhaps altogether, evaded paying their quota of the tax-more effectually to fruftrate for the future fuch attempts at evafion, was the principal object of whatever change there might appear between the plan of last year, and that now fubmitted to the House. They both aimed at raising a certain portion of the supplies within the year; and now, it is more particularly defired fo to frame the bill, as to make its provilions affect as equally as poffible all claffes of the community. An hon. Baronet (Sir John Sinclair) infifted much upon the propriety of adhering to (what he styled the old fyftem), that of raising the fupplies through the medium of the funding fyftem, or by loan. This mode was furely of no old ftanding; nor was it one wholly free from inconveniences and objections; it has even been carried farther than perhaps prudence of a cautious regard to the credit of the country fhould have permitted. It would likewife appear more expedient, as well as more juft, to raise a certain proportion of the fupplies within the year, than to derive the whole from a loan, and thus throw fo large a portion of the burthen upon the fhoulders of our pofterity. The general principle of the plan of last year was, that every class fhould contribute to the fupplies of the year a certain proportion of its means; and certain taxes were therefore impofed upon expenditure with a view to difcover the amount of thefe means, and to call for a tenth part of them. In like manner this year a tenth part of the individual's income is required; but not till it amounts to, or exceeds the fum of two hundred pounds. Where a greater proportion than a tenth feemed to be required, the bill of laft year contained a provifion affording relief in fuch cafes; and in the prefent bill there was a fimilar provifion. Though a great number of perfons evinced much liberality laft year, in voluntarily paying even more than their affeffment would amount to; yet others were far from imitating that liberality, but on the contrary had recourfe to improper and fhameful ways in order to avoid paying their juft proportion. This naturally led to

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the change now propofed; and other means liable to lefs inconveniences are now propofed to be adopted, that will af certain, with as much exactnefs as circumftances will admit, the ability of every individual to contribute towards the preffing exigencies of the ftate. The prefent bill, therefore, adopts and purfues nearly the fame means of execution as that of last year. As to the calculations made by an hon. Gentleman (Mr. M. A. Taylor) respecting the gradation or fcale of income, they wholly rest upon a mistaken notion; and indeed the principle of last year's plan was acknowledged to be a good principle of taxation; nor would that of the prefent, if duly confidered, be found to be lefs fo. But it is a tax upon income--agreed; and is not the land tax, are not the poor rates, are not the expences incurred for bridges, &c. alfo taxes upon income? Are thefe, however, complained of as unconstitutional? A tax upon capital would be liable to inequality; fuch a tax was proposed in the beginning of the reign of Queen Anne; it was then objected to as now, though it was not objected to as unconstitutional; nothing at least appears from the debates, or the hiftory of that period, to prove that fuch was the ground of objection. The tax on capital was, however, abandoned as ineffectual; but that no income was confidered as effectual. For the land tax, &c. &c. as he had obferved before, were in reality taxes upon income. The inequality arifing from a tax on capital, might be eafily proved from a variety of cales; for its value depended entirely on the mode of employing it, than which nothing was more various, efpecially in trade. But there was no plan to which objections might not be raised; to tax, and to be popular, was impoffible; the unpopularity of the meafure, which, however, he did not believe, was no argument againft its being a good one; but the question now was to hit upon one to which the leaft number of objections could be urged. In his opinion this was a tax upon income. It would not act as a double tax, as taxes on confumption were known to do when many commodities were liable to fubfequent taxation; befides, a tax upon expenditure, in every calculation, would be found harder than that upon income. It was not voluntary, as fome gentlemen would contend, for certain articles of confumption could not be difpenfed with, unless the middling claffes were to let down their rank in life, and deprive themfelves of the comforts they had been used to enjoy; therefore a tax on expenditure would fall more heavily upon that clafs of the community.

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The propofed mode of executing the measure is likewise loudly reprobated; but is not this mode liable to alteration? May not cool and difpaffionate deliberation tend confiderably to amend it? Fault is alfo found with the perfons to be appointed as commiffioners. But was every parish to affemble and choose their commiflioners; whom could they well choose but the very perfons whom the bill propofes as the fittest objects of their choice? But it is faid the people cannot bear it; this affertion feems to be equally unfounded. The fame was faid of the measures of last year, yet experience has fully proved the contrary; for many perfons are known to have come forward and chearfully paid not only a tenth, but even a larger proportion of their property. Therefore those who laft year paid more than their due affeffment would amount to, must find a relief in the measure now propofed; many in deed escaped who ought to have paid more: but this is the defect which it is now thought expedient to remedy, and looking upon the bill in that light, it fhould have his fincere fupport.

Sir William Young profeffed himfelf a warm friend to the bill. Its object was to raise a certain proportion of the fupplies within the year, which were neceffary for carrying on the arduous conteft in which we were now engaged; and as the iffue of that conteft would equally affect all claffes of the community, it was his opinion, that every clafs fhould contribute to the means of rendering that iffue honourable and fuccefsful. He did not like to hear fuch frequent diftinctions drawn between the different claffes that compofed fociety; for the principle of fociety in this country made it run into fuch a chain, that it was difficult to discriminate between the different links, and it was hard to fay where one clafs ended, and where another begun. No good, in his opinion, could refult from attempting to draw fuch lines of demarcation. It was enough that our real rights and privileges were proteaed; he meant those that arose from the exertion of abilities, and to this there was no government which afforded a more marked protection than our own, or which so powerfully aided the fubject in accomplishing the object of his pur fuit.

The measure now propofed, he looked upon as one that would, at the prefent moment, add confiderable strength to Government, and he was befides very unfriendly to the fyftem of raising the whole of the fupplies by loan, as it tended to encrease the difficulty of borrowing money, by raifing the intereft

intereft on it to fuch a degree as muft alter the legal intereft of the country. It was therefore expedient to adopt fome other mode of raifing the fupplies. As to inducing perfons to emigrate, there was reafon for. believing, that wherever they may be, whether in Canada, America, or the Weft Indies, the amount of their property may be afcertained, and they may confequently be made liable to taxation; nor could he here omit taking an opportunity of expreffing his gratitude for the vigilance of Government, efpecially in the Weft Indies, where there now prevailed the moft profound tranquillity, and a degree of profperity even beyond that which was enjoyed before the war. Much had been faid about the inquifitorial power with which this bill would arm minifters; for his part he could fee no reafon for that invidious language; an inquiry must be made, otherwise you favour the profligate while you opprefs the well minded; nor fhould this enquiry be fuppofed to hurt the feelings or the credit of individuals; for by whom is it to be made, but by those who live in habits of intimacy with us, and who are already acquainted with the amount and the refources of our property. If any thing indeed were to be feared from the propofed commiflioners, it would be rather that they wrong the flate by favouring, than by wronging individuals. Indeed, without enquiry, there can be inftituted no comparison of property, and without this comparifon, how would it be poffible to raise contributions upon an equitable plan: upon the whole the plan appeared to him to be the moft unexceptionable that could be devifed. The exigencies of the state made it neceffary, and nothing fhould be refufed that could tend to bring the war to what every one wifhed, an honourable and happy termination.

Mr. Ellifon could not help expreffing his furprise at having heard it mentioned, that we fhould difmifs French principles from our, recollection, and not introduce them as the reason of our adopting any parliamentary meafure. The most eloquent tongue of man, nay, the tongue of an angel, could not prevail upon him ever to difmifs from his heart or mind the mifchievous effects of French principles. Were it not for French principles would the Houfe be now debating upon a fubject like the prefent? Their conftituents had feen and felt these melancholy effects, and to them they had attributed many refolutions to which the Houfe had paffed with reluc tance. The prefent parliament had been called a liberticide parliament; but it was their praife to have laboured to pre

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ferve real and fecure liberty for better times, a hope which could not now have been indulged, but for the wisdom of parliament, and the vigilance and energy of minifters. The plan now propofed was nearly the fame as that which he had the honour of fuggefting last year; it might be liable to fome objections with regard to the inequality of its operation; but that might be removed, and the plan brought as nearly to perfection as poflible.-All Britain has teftified its readinefs to adopt the principle of the plan, as the fureft means of baffling the purfufts of the enemy, and finally fecuring all the property of the kingdom. It was alfo objected, that this was an innovation, this to him appeared an unhappy' charge. against minifters. It was faid we fhould adhere to the funding fyftem; this obfervation was equally unhappy. The funding fyftem has been the caufe of much evil to the country. It was a trite but a true faying, it is better to mend late than never; minifters were confcious of this, and they began to abandon the funding fyftem, and they thus got in the right way by acknowledging they had been in the wrong. Minifters thould have his moft cordial thanks and fupport. They had encountered uncommon dangers, but they had met them with uncommon fortitude; they advanced half way to meet them, and they had thus gained the 'vantage ground. He was glad they did not put off till to-morrow what they might have done to-day. He was alfo happy to fee that the lowest claffes in the kingdom felt they were Englishmen, and that the loweft and meanest man in the country was ready to pay a falvage for the fecurity he enjoyed. Even the day labourer was called upon, and readily took up arms for the general defence. Seeing the general prevalence of this generous and gallant fpirit, he thought now was the time, by adopting the meafure under contemplation, to give full vigour to his Majefty's arms, and enable minifters to avail themfelves of the high ground upon which the nation now ftood, that they might effectually fruftrate the perfidious defigns of the enemy, and produce a fafe and honourable peace. In the prefent plan there were many things which might cafily be fet right; there fhould, therefore, be no delay in going into the committee on the bill, where all might put their fhonlders to the bufinefs, and remove the inconveniences that were faid to clog it. We were all here the reprefentatives of the people, and appointed to watch over their interefts. The prefent meafure might be a hard one, but the ftate of the country called for it; it fhould therefore be enacted as the law of the land, VOL. I. 1798. and

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