what extent he would bear it, if the hon. Baronet liked that mode of putting the point better. Even the affeffed taxes he liked fo well, that he wifhed them to be continued, and lamented they did not go far enough-did not leave the party an entire option; for although a man might change his refidence, and go into a houfe of an inferior denomination than he lived in before, yet he could not go into any houfe for which he was not bound to pay. But indeed he apprehended it was fair to afk, if the Houfe would be doing any thing but offering a mockery and infult to the people of England if it attempted to fhew them that they had an option whether they would be taxed or not; and yet to tell them that all the articles of confumption must be taxed. They might indeed be told, that bread and water were not taxed; and that therefore, if they ate their bread in the open air, and drank water at a brook, they could not be taxed on the articles of confumption, and that thus they had the option whether they would be taxed or not. Such would be the effect of the doctrine of the hon. Baronet upon the fubject of optional taxation. This, he apprehended, would not be very confolatory language to the people of this country. But the truth he believed to be, that certain members of that Houfe had determined to oppofe this measure at all events, whether any good arguments could be urged against it or not, it was otherwife impoffible to account for the ftrange affertions which, men of fuch understandings as some of them were allowed to be, had made against this measure. The hon. Baronet had faid, he was a friend to the fyftem of raifing a large fupply within the year. Did he really believe that fuch a fum as ten millions a year could be raised by taxes on the articles of confumption without any confumption upon the mafs of the public? He had not stated what the fe articles of confumption were that could be thus conveniently taxed, fo as to raife ten. millions a year, and produce no compulfion. He was aware that the hon. Baronet would, on a moment's reflection, fee the monstrous absurdity of such an idea. He would see also the abfolute impracticability of taxing articles of confumption of any kind without affecting the price of labour, which muft immediately affect all claffes of the community, and most materially the poorer orders of them, who were totally exempted by the bill now before the Houfe. He was therefore convinced that the prefent was the only mode that extended equitably to all the claffes of the community who were able to bear it. He was the more ftrongly inclined to this opinion opinion from the confideration that all thofe who opposed this measure never attempted to hint at any other, a thing effentially requifite to fupport their own principle; namely, that a large fupply ought to be raised within the year. He had not the fmallest hope that any thing would be offered inftead of this plan; and therefore the bill would be carried on by the Houfe until it became at laft fit to be paffed. The queftion was then put. Mr. Jones faid, he faw this meafure in fuch a light that he was ready to confefs that no minifter who had not been cafe-hardened for 12 or 14 years would have ventured to propofe it to the Houfe. He really thought that this bill would thake the whole frame of the conftitution of England. He remembered the grand caufe in which we were engaged; and he believed there was not one man in his Majesty's dominions who was more conftant to that object than himself. He dreaded the horrible effects of the French Revolution; but, on the other hand, he was to dread the ftill more dreadful effect to Englishmen-the inroads now making on the conftitution of England. He voted for the affeffed taxes, under an idea of voting for a measure that was in fome manner to raise money that might protect us from invafion: that meafure was not half fo objectionable as the prefent, and the neceffity was much lefs. The marine of France was almoft annihilated, and we were almoft glutted with our victories. Feeling this measure to be utterly deftructive of the best princtples of our conftitution, he muft oppofe its further progrefs. He did this for the confervation of the best conftitution that ever bleffed mankind upon this globe. Mr. Dent wifhed alfo to fupport the conftitution of the country, and he was not aware he was doing any thing to injure it by voting for the prefent motion. Mr. H. Browne faid, that he had carefully and anxiously examined both the principle and the provifions of the bill; and as far as his reafon and judgment enabled him to decide, he could by no means admit that the measure was liable to the objections that have been fo ftrenuously and fo triumphantly urged against it. By fome it was reprobated in very ftrong terms indeed by denominating it an invasion of property. But how did it tend to invade property? Was it becaufe fome of the provifions of the bill might enable the commiffioners to call for a disclosure of property; but merely to require a flatement of property was furely not an attempt to invade it. The objection therefore militated only against the VOL. I. 1798. 3 A abufe abuse of such a disclosure, against which abuse the bill itself afforded every requifite caution and guard. It was also argued that any disclosure, under any circumstances, must prove extremely inconvenient to many individuals. But ought it not to be recollected that, by nothing but a confiderable facrifice of private convenience could the calls for the public fervice of the ftate be anfwered, and that the general good must ever refult from fomething that may be individually felt as a hardthip? It has alfo been argued that, becaufe the fupplies were all raised within the year previous to the revolution, it was improper to refort to the fame expedient now. But, if the fame neceflity exifts now that existed then, why not recur to the fame means of relief? For that a great, an extraordinary necellity , does exift now, is pretty generally acknowledged on all fides.. Every Gentleman muft feel and confefs, that the country flands in a moft perilous and awful crifis. We are called upon by Providence, and by the voice of our public duty, to exert fome great effort in order to refcue Europe from the oppreffion and fervitude under which a great part of it already groans, and which hang over and are ready to fall upon the remainder. And how can this great, this uncommon effort be exerted, but by a recurrence to refources which we poffefs, and which alone can give vigour to the finews with which we must wield the national strength against the bold and wicked encroachment of an unprincipled and ambitious enemy? The measure now before the Houfe, appeared to him to be the only one that could enable us to accomplish that great end, and as such it fhould have his hearty support, though he could not at the fame time refrain from expreffing a with that every care fhould be taken to render it as little objectionable as poffible. Mr. Wm. Smith faid, that though he rofe again to offer fome objections to the bill, yet he was very ready to confefs, that it now appeared to him in a much more improved light, and very different indeed from the crude, imperfect state in which it was firft ufhered into the Houfe; he was happy in particular to fee that much of its oppreffive and inquifitorial tendency had been obviated and removed. He was still, however, justified in afferting, that the objections urged against it by himself and by many of his hon. Friends, had been either mifunderstood or mifreprefented; at least, they had never been fairly met or fatisfactorily anfwered. There was one great error into which the fupporters of the bill had fallen. They charge the oppofers of it with inconfiftency, because they have acknowledged the propriety and neceffity of raising a great portion of the fupplies within the year. But on what principle do they reft this neceflity, or of what nature do they fuppofe it to be? He was but little inclined to indulge in minute metaphyfical diftinctions; but fome diftin&tion was neceffary on the prefent occafion. The neceffity fo much infifted on must be either a physical or political neceflity; if it were a phyfical neceflity, or if no other poffible mode could be devifed of accomplishing the fame end, then he would unreluctantly yield to that neceflity, and no longer make any oppofition to the adoption of it. But if upon due examination of the nature of the meafure, it did not appear to involve any thing of a phyfical neceffity, but only proceeded on the ground of a political neceffity, then the nature of that political neceffity fhould be duly enquired into in his opinion' political neceffity fhould be guided by a nice balance of the conveniencies and inconveniencies to which the measure might give rife. If the conveniencies were proved to preponderate over the inconveniencies, then, he would confefs, the neceffity might be fairly pleaded. But if, on the contrary, however it might be attended with many conveniencies, yet it plainly appeared that in its principle it was unjust, that in its execution it was oppreffive, and that in its operation it must prove hurtful both to the feelings and the fortunes of individuals, he was at a lofs to fee how he fhould be justified in admitting the plea of fuch a political neceflity. To thefe, his objections, he was well aware that the approvers of the bill would oppofe a directly contrary affertion. They, he knew, afferted, and would affert, that the principle and provifions of the bill were equitable and juft. He, however, muft perfift in flyling them unjust and unequitable, and in this affertion he perfifted not from the fuggeftion of any private interest, but merely from public motives and upon public grounds; for he was ready to confefs that the tax, as far as it regarded himself individually, he fhould feel to be a very beneficial one. But he had heard it afferted that a large majority of the citizens of London had declared in favour of the tax, and were he permitted to be fo far irregular as to allude to what had dropped in a former debate, he would be glad to offer a few observations on the arguments that were then employed. It was faid that the body of merchants were both able and willing to pay the tax, though they contend at the fame time that this very tax muft fall with double weight on perfons embarked in commercial purfuits. They were still, 3A 2 however, however, well prepared and well difpofed to pay it. That merchants of the first order, and under particular circumstances, might be able and willing to pay the tax he was not inclined to deny, without attempting to dive into the motives or the means from which this will and ability might be supposed to flow. There was, however, another clafs of commercial men, of whom the fame could not he faid with equal truth; the clafs he alluded to was of a much lower order, and poffeffed of far inferior refources. On them, he contended, the proposed tax muft bear with very oppreffive weight indeed. But this, perhaps, would be denied. And why? Because it is afferted that the object of the meafure is to lay equal burthens on all fpecies of income, though the income may be of an unequal nature, and to affect every fituation in life in which property was to be found. He would grant that the operation of the tax began, as in the affeffed tax bill of laft year, with a property of 60l. but two perfons poffeffing that amount of income were no longer in the fame relative fituation; one part of that income may, for example, be laid out in an infurance for life; that part employed in infurance on life is now fuppofed to be exempted. He could not fee in what that exemption confifted; for if a man poffeffes an income of 500l. he may employ one half of it in infurance for life, and the other in providing for his family; but that income must be doubly affeffed, for the tax is to take away one portion, and infurance another of it. Suppofe in making provifion for his family, he lays up one part, and that he pays 50l. per annum for infurance, in what fituation fhall fuch a man be if any accident, even the payment of the now propofed tax, fhould difable him from infuring; where then would be the benefit which you fuppofe him to derive from the exemption? He could derive none. For you now take 50l. per annum from him, and thus prevent him from benefit of infurance, while infurance would be more valuable to him. In the next place he might contend, that the measure in question would draw down other hardships on commercial men; for the propofed mode of taxation partakes of the nature of a pofitive tax upon capital. The capital may be fupposed to grow and become income; but the profits of trade do not constitute a difpofable furplus; out of them the merchant must provide for his family; to tax thofe profits, would not therefore be taxing income, but taxing capital. The measure went alfo to confound an income arifing from laborious |