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&c. &c. all which, he faid, took up the whole of a man's profeffional life to comprehend, and often two lawyers might find themselves employed, first, in the court of Common Pleas, then, by writ of error, in the court of King's Bench, from thence into the Exchequer Chamber, and, finally, into the House of Lords, when perhaps the question involved only one of the abftrufe points to which he had just called the attention of the committee, namely, whether, under a will, a certain perfon named in it took an estate for life, or fomething more. If these things were fo difficult to profeffional men, the committee would pardon him when he faid they could not fufficiently comprehend them to make them the fubject of taxation, or of raising large fums of money on them within the year for the fervice of the ftate; and to all thefe difficulties would they be expofed, if they attempted to make any distinction between the permanent and the temporary income. In fhort, he could not talk intelligibly to the committee, unless he had a law dictionary before him. He then paid a compliment to the fpirit of the citizens of London, on whofe behalf the worthy Alderman, their Reprefentative, had spoken, and pronounced a panegyrick on the conftitution of England, to fupport which this meafure was proposed.

Mr. Tierney argued ftrenuoufly against the general effect and tendency of the bill; he faid, he thought the bill would occafion a great deal of injustice and discontent in this country. He took occafion to obferve, that he was happy to hear that the citizens of London had thewn fuch a fpirit of pure patriotifm as the worthy Alderman had affured the committee they felt. It came a little late, but he was glad to find it at any time from Gentlemen who hitherto had contributed little but profeffions. He reminded the committee of the conduct of fome of the Gentlemen of London upon the loyalty loan. He obferved, that any perfon who had gone abroad many years ago, and left an agent to receive his money in the funds for him, would find a difficulty, when he had only 9-10ths of his income remitted to him, to believe that the funds of this country are not taxed. He observed also that, if a man purchafed an annuity of rool. a year for fix years, and that determinable on the life of another; could any man fay, that that was an annuity of 100l. a year? Suppose a man had 1000l, in trade, and that trade produced a given income, was that income to be fairly confidered as an income independent of capital, or that by taxing it the capital was not taxed? we were fadly deceived if we thought fo, for part of that income

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was nothing more than the return of the capital, and whenever that income was taxed, it was taxing part of the capital in its progrefs back again to its owner. This reafoning applied particularly to all those who had fhares in canals, or who embarked in any hazardous enterprise whatever; and no man could vote for this meafure, unlefs he was prepared to fay that hazardous enterprifes of all kinds whatever ought to be difcouraged in this country. The fame thing was applicable to the farmer who took a leafe of a farm, and laid out a capital upon agriculture; no man ought to vote for this bill but he who thought that the man who improves the foil of the earth by tillage ought to be difcouraged, for if his income was taxed, it was only arrefting his çapital in its progrefs to return to its owner. He was not ftating these things with any view that the minifter could alter or amend any of them, for he believed that the bill was incapable of any alteration. It must pass altogether, or not at all, and the more he examined the more he felt it his duty to oppofe this bill. He took a view of the various inequalities of this bill, which he illuftrated by cafes from the funds, as perfons had bought in at a high or a low price, both being charged alike by this tax upon income, whereas one man might have laid out nearly double the money of the other. He obferved alfo, that the cafe of the officers of the army and navy would be extremely hard under the prefent measure; he had lately received a letter from an officer, which stated, that he, the officer, had no income but his pay, and that Government did not pay him, but was now in long arrear to him; this perfon would be charged according to his income, although, in fact, he had not for a long time received any thing. He asked whether this was juftice, or any thing like juftice? He then proceeded to explain what he meant by the allufion he made fome time ago to corporations and church lands, he wished them to be held facred; but, when the whole will or difpofition of the people was to pafs for nothing, and the neceflity of the state was every thing; when no regard was had to the property of individuals, the cafe of corporations and church. lands, like that of every other property, was altered, and that which under one system of finance would have been facred, continued no longer fo. He thought that in general ministers of state were not overpaid in their falaries; but, if the property of individuals was to be thus taken away, he had no fcruple in saying, that for any man to have 10,000l. a year from Government for any labour he performed was intolerVOL. I. 1798.

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able. He obferved, that this attack upon the property of every individual of the country put in his thoughts the fuppofition of taking away one-tenth of the ftature of every man. One-tenth of the ftature of the giant would do very well; he would be tall ftill-one-tenth of the next to him in ftature would do pretty well alfo, for he would be ftill equal to the middle fize; but one-tenth taken away off the little man, fitted him for nothing but to be fhown as a rarity at Exeter Change.

Lord Hawkesbury defended the principle of the bill, which he confidered as the wifeft that ever was adopted in any state; not indeed that it was perfect, for that it was not the lot of man to produce any thing of that defcription, but that it came nearer to that point than any thing that ever was yet invented, and one of the great excellencies of the measure was, that it tended to keep all mankind in the fame relative fituation in which they are at prefent; a thing which a tax upon He said, as confumption cannot in the nature of things do. to the obfervations of Mr. Tierney upon taking away onetenth of the ftature of each individual, that one defcription was paffed over, namely, the dwarf, for he was not at all touched by this measure; to apply this, he obferved that no individual was at all affected, if he had not 6ol. a year.

Sir John Anderfon concurred in every word that had been uttered by his worthy colleague and brother Alderman. He had alfo conferred with his conftituents upon this measure, and every one of them approved of the principle of it, but they hoped it would be modified. He took notice of what had been faid by Mr. Tierney upon the conduct of the city of London; he thought the patriotifin of the citizens of London deferved better treatment. He thought they fhewed their spirit in a manner that did them high honour for their voluntary contributions, although he did not fee the name of the hon. Gentleman among them upon that occafion.

Mr. Tierney faid that he had never faid any thing against the citizens of London. He had heard of the patriotifim of the citizens of London, and after the loyalty loan became a lofing thing, they came to the Houfe to afk for a compenfation; and he thould not wonder if, after this bill be a little felt by them, they fhould be as loud and clamorous against the measure as they were for an indemnity upon the loyalty Joan. He did not fubfcribe in the city of London to the voluntary contribution because he could not afford more than his affeffed taxes; but there was a gentleman, whose name

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he confeffed, he never could think of without esteem, a more honourable or fplendid thing was never done by an individual, than was done by that gentleman. He would indeed break in upon the orders of the House, so far as to name him, he meant Mr. Peele. He rejoiced in the conduct of that gentleman, he was an honour to the character of an English merchant. He was glad that this bufinefs of the city of London was brought forward; because it gave him an opportunity of expreffing the contempt he had for fome of the Citizens of London, who, to his knowledge, in some houses that were worth a million of money, fubfcribed the fhabby dirty fum of 10col. as a voluntary contribution.

Mr. Simeon fupported the Bill.

Mr. Robt. Thornton defended the Citizens of London, as well as the mercantile intereft in general, for the spirit with which they came forward in defence of their country at this important crifis. He admitted, however, that merchants could better afford to be taxed than any other class at present in the community, for they had in this war had the means of paying themselves in many inftances. He agreed with the worthy Alderman who faid that all men in trade were doubly taxed by this Bill from any thing they ever felt before, but that they were willing, and in general very able to bear it. He defended the conduct of the Subfcribers to the Loyalty Loan; he thought it was natural enough for them to apply for fome remuneration when they loft fifteen or twenty per cent by a bargain; however, they had not got any thing by their application to that Houfe. He profeffed himself highly delighted at feeing the fpirit with which this measure adopted, in which, however, he fhould be glad to fee fome modifications in favour of widows, poor clergymen, &c.

Mr. W. Smith opposed the measure in question in an able speech.

The Attorney General said a few words in addition to what he had advanced concerning the legal difficulties of applying this measure to any thing but Income.

.Sir G. Page Turner claimed to himself the merit of having been the first who propofed to the Houfe a Tax on Income, and particularly that arifing from the Funds; and on that account he could arrogate to himself fome degree of vanity. The war could not be carried on without money, and this was the fairest way of railing it. But he agreed with an Hon. Gentleman (Mr.Thornton) that there ought to be fome exemptions in favour of the Ladies. He hoped the Com

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mittee would alfo make an exemption in favour of small farmers, otherwise they would be obliged to raise the price of their commodities.

Mr. Wigley made a fhort reply, in the courfe of which he obferved, that if the amendment he propofed was objected to, he thould not divide upon it, but he should afterwards take the sense of the Houfe upon the whole claufe.

The Amendment was negatived without a divifion.

The Committee then divided upon the whole Claufe, which contains the rate of Impoft

Ayes (for the Claufe) 123-Noes 9.

The Houfe being refumed, the Chairman reported progrefs, and obtained leave to fit again; and at half past 12 o'clock the Houfe adjourned.

HOUSE OF LORDS.

WEDNESDAY, DEC. 19.

The Military Voluntary Service Bill, and the Scots Small Notes Bill were read a third time, paffed, and fent down to the House of Commons.

The Houfe went into a Committee on the English Small Note Bill, and an amendment, as to the duration of the Bill, was moved, and agreed to, and inferted. The Bill was then reported,

A Bill of Divorce between Hooker Bertelot and Frances Amelia Orton, his now wife, was prefented and read a first time. The ufual orders were made, according to the regulations refpecting Divorce Bills.

The Houfe then waited till half past fix for the Bills expected from the Houfe of Commons, when Mr. Hobart brought up and prefented the Land Tax Sale Bill, the Loan Bill for three millions, and two private Bills, which were severally read a first time. Adjourned.

HOUSE OF COMMONS.

WEDNE DAY, DEC. 19.

A Petition was prefented on behalf of the Mayor and inhabitants of the City of Rochefter, praying that a Theatre may be allowed to be established there, &c.-Ordered to be laid on the table.

A Petition was prefented on behalf of the Bakers of Lon

don,

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