affect the rich. Hence would he recur to what he formerly faid, but what could not be too frequently repeated, that the duty of that House was not to reject all measures of taxation, but to render them as little capricious and unequal as poffible. What would be the effect of the prefent bill? It would lay a tax generally on all with lefs convulfion in all the claffes of fociety than would be occafioned by any other practicable tax. He had heard much of Jacobins and their fyftem of levelling all claffes to one vulgar ftandard. The prefent tax had, indeed, been objected to on the prefumed ground that its effect would be to level diftinctions, but he was far from entertaining this opinion; on the contrary, he believed the tax would extenfively afford the means of preferving that order and just diftinction of claffes which God and Nature every where wifely established and maintained. An hon. Gentleman had faid, that to afford any relief to perfons likely to be more affected by the tax than others, was to forget the principle of the bill. In his opinion this remark was both weak and futile. It was the duty of the Houfe to confider the fituation of every class of people, and to endeavour to make every new tax bear upon them with as little weight as poffible. It was his with and that of those whom he had the honour of fupporting, that the tax might fall equally, and, as was faid on a former evening, not cruelly nor unjustly on one class, whilft others enjoyed undisturbed the poffeffion of their ample fortunes. Once for all, he would imprefs it on the Houfe, that the wifh nearest his heart was to preferve the orders of fociety, adminiftering to each an equal measure of justice, watching over the character, the lives, and the liberties of all, and by making a general allowance to poor and rich, freeing the prefent meafure from every feverity of character, and giving it as a precedent to all future time, that it is eminently the defire of the members of the British Senate to give to every scheme of finance the emphatical character of a fair, an impartial, and equal meafure; that it feeks to impose a fair, an impartial, and equal tax. Upon these general grounds the motion would receive his hearty fupport.'

Sir Francis Baring said, he muft ftill object to it as a new tax upon industry, and as tending to the disclosure of private property, on which rested his principal objection. Commiffioners and Affiftants were indeed to be appointed to enquire into the Cafes where payment fhould be refufed; but it would not be in their power to discriminate juftly between many similar cafes that may occur many perfons may be feemingly in fimi

lar

lar circumstances, yet a difclosure of circumftances might be fatal to fome, though not objected to by others of them. They were left, however, no alternative but to disclose. A noble Lord afked, why oppose the measure unless a better one is propofed? He would propofe what was in his mind a better plan-he meant that of the Affeffed Taxes, which fhould not have been relinquished, merely because it had in fome cafes been evaded; but thefe defects might easily be corrected, instead of doing away the measure altogether. Horfes and carriages, &c. were objects cafily feen, and theretore a tax upon them could not be evaded; but no man was fafe from a difclofure. of his private circumftances; for whatever might be the precautions, the fecret would be fure to get abroad. Better means of fecrecy fhould be difcovered, or the measure fhould not be enforced..

Sir James Pulteney recommended that the disclosure of mer cantile property should be made in the fame manner as that of landed property; that would obviate the most material objection to the plan. Some alterations might also be made in the fcale. It began too low, and did not go high enough. Moreover, as the revenue promises to continue in a flourish ing ftate, fome relief for the poor claffes might, he thought, be taken from the Sinking Fund, and by entailing fomething on pofterity, thefe hardships might for the prefent be fome what alleviated. He was no enemy to taxes of compulfion; he preferred thofe on confumptive articles, which, whatever might be faid, were in a great measure optional. To take money directly out of the pockets of the people, was granting by a bounce a great and dangerous power to minifters. Optional taxes raifed a better barrier against the affumption of fuch a power. No doubt the mode, now propofed might be the cheapest and moft convenient, yet other plans might be. followed with more fafety, and he would therefore give them the preference.

Mr. Burdan wifhed the progrefs of the bill might not be retarded, and he trusted that its execution would not create any of the difficulties that had been flated, especially as it might ftill receive fresh amendments. An hon. Baronet feems to prefer optional taxes, and pronounced the affeffed taxes to be optional ones; yet, upon mature reflection, he was fure that the worthy Baronet must fee that they were. not more optional than the tax now propofed. It was by attention to the public revenue that national liberty and inde pendence were beft fupported; every care fhould therefore.

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be taken to prevent its being attacked by fraud. Those who defraud the revenue would, in his opinion, be as ftrongly difpofed to defraud their neighbours if they faw the fame certainty of not being detected. It was his with that every one in the fame circumftances fhould pay alike towards the protection of our national liberties." He could affure the Houfe that fuch at least was the wifh and opinion of his constituents. He and they had fome objections at firft against the excife laws; but he approved of them, inafmuch as they were intended to protect the revenue; befides, we faw every day immenfe breweries and immenfe diftilleries eftablifhed, and the owners of them rife into great confideration and wealth. When fome of them came into that Houfe, whatever their public fpirit might be, they made no objections to the oppreffive nature of the excife laws. Indeed it now fell to our lot to carry on taxation to a very great and a very unpleasant extent; yet, he trufted in the event, it would prove favourable to our national liberty, and it was this option that the mode now propofed, would of all other be leaft objectionable to the country at large; in giving it his fupport, he had done no more than his duty to his conftituents, for it was their with that the tax fhould extend equally to all who were interested in faving the country..

Mr. Henry Thornton faid, that all were agreed that the war fhould now be carried on with vigour, but how could it be profecuted with vigour or fuccefs, unless fome efficient meafures were adopted like this now propofed He agreed that every member had however a right to oppofe it, though they night not be able to devife a better plan. He begged them however to confider, that what the exegencies of the ftate now called for, was not one million or two millions, 'But a fum no lefs than ten millions. A lefs fnm would be of no avail; therefore thofe who agree to carrying on the war, muft alfo agree to the means neceffary for carrying it on with effect, and if they difapprove of the old mode of raifing these means, why not accede to the other now propofed? The ordinary mode of taxation could never raife the fum now wanted, and would befides bear harder on captial than that which is objected to. Perhaps a tax both on income and property might be deemed a preferable one; but then it would be liable to a double objection, to difclofure of circumftances, and the ordinary objection to taxes on capital. It was upon the whole therefore better to perfevere in the plan now offered to the House, both as more fimple in its nature, and more

likely to raise the fum required. Befides, the public and the House seemed difpofed to adopt it, and as he had no particular plan of his own, it fhould meet with no oppofition from him. Its importance to the country would be great indeed our navy was to do all--we muft alfo be ftrong and prepared against the enemy at home. But whatever might be the intention of the enemy to invade us, it was by no means fo favourite a scheme with them as to make war against the British finances through the medium of British trade-by wounding our trade they well knew that they vitally wounded our finances our finances fhould therefore be the first object of our care. But we fhould recollect that the national debt had fwollen to an immenfe fize, and meafures fhould be taken to prevent its encreafing. The paying now and immediately a large fum, would be attended with this good effect; it would thew, at leaft, that we were able to support our finances and our public credit. To this fufficiency in the circumstances of the nation the flate inight refort in any great emergency or difficulty. This would likewife prove a great fecurity to our public funds, and in every point of view the measure appeared to be pregnant with fuch immediate advantages, that it could not but have his countenance and fup

port.

Mr. Martin wished that the bill might be proceeded in, and he was ready to vote for it, but if in the further progrefs, he faw any greater difficulty arife, or a better plan propofed, than what was now before them, he thought proper to referve to himself, the liberty of voting against the bill altogether.

The question was now put and agreed to without a divifion after the firft amendment was read,

The Chancellor of the Exchequer faid, that from the lateness of the hour, and from the nicety of feveral points which still remained to be difcuffed it was his opinion, that the further confideration of the report thould be poftponed till the next day, when Gentlemen's minds would be frefher and better able to enter on the difcuffion.

Mr. W. Smith obferved, that though it was a much later hour when the Houfe were going into the committee on this bill, yet the right hon. Gentleman would not admit the ar gument which he now employed himself. If there was not great inconvenience to be feared from it, he rather felt with the hon. Gentleman that the bufinefs fhould be now con tinued....

The

The Chancellor of the Exchequer replied, that it was not to [LORDS, fuit his own convenience or that of any particular Gentlemany that he was anxious to poftpone the further confideration of the report, but merely for the benefit of the matter it felf. He then concluded by moving, that the report be taken into further confideration the next day, which motion was agreed to. Top P-MA

Mr. Secretary Dundas moved the further confideration of the report on the bill for exempting, under certain conditions, perfons ferving in volunteer corps from being ballotted into the fupplementary militia. The motion being agreed to, Mr. Dundas propofed the new amendments which he mentioned the precceding day, which were adopted.

The bill was then ordered to be engroffed, and to be read a third time the next day, if then engroffed.

The other orders of the day were then poftponed, and the Houfe adjourned at a quarter past ten o'clock.

HOUSE OF LORDS.

FRIDAY, DEC. 28...

The bills upon the table were forwarded in their refpective

ages.

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Mr. Hobart prefented from the Houfe of Commons the Armorial Bearing Tax Bill, the Annual Indemnity Bill, and two Private Bills, all which were feverally read a first time.

The order of the day for the fecond reading of Mr. Rickett's Divorce Bill being read, counfel were called to the bar, who examined witneffes to fubftantiate the neceffary facts and make out their cafe. Mr. Garrow premised to their Lordships that their cafe refted upon circumftantial evidence folely, but fo ftrong and conclufive that it had already fatisfied a jury of the country, and he had no doubt it would fatisfy their Lordships. Witneffes were then called to prove the facts neceifary for the fatisfaction of their Lordships, as the marriage of the parties, the adultery, the decifion of the Ecclefiaftical and other Courts below. By the statements of counfel, and the examination of the witneffes, it appeared that the petitioner, Edward Jervis Ricketts, Efq. was married to the hon, Calandra Twilleton, youngest daughter of the late Lord Saye and Sele, in the month of January, 1790; that They cohabited together as man and wife, until about the middle of the month of October, 1797; and that there are

three