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100l. a year to zool. it was equally fair that the scale fhould ife from 2001. upwards. The middling claffes would chiefly be affected by this measure of the right hon. Gentleman's.

The Speaker told Mr. Nicholls that he was diforderly in fpeaking of any measure entertained by the House as the

measure of an individual.

Mr. Nicholls faid, he meant no disrespect to the Chancellor of the Exchequer. He concluded with repeating it as his decided opinion, that the measure gave a 'deep wound to the conftitution.

Mr. Abbot faid, there were fome things in the bill in its original fhape which occafioned fome hesitation in his mind, but in the courfe of the alterations it had undergone, his objections were removed. It seemed now to be the decided opinion of the people of this country, almost without exception, that a great part of the fupplies fhould be raised within the year. This principle was recognized. Last year confiderable progrefs had been made in the application of it by the affeffed tax bill. It now likewife appeared to be the general opinion that a tax upon income was the only way in which the principle could be moft effectually reduced to practice, and that income fhould be taxed as it was found, without examining the fources from whence it was derived. In fact, in all direct taxes which exifted in this country fuch had been the way. For inftance this was the mode in which the poor rates were levied. The queftion whether there fhould be an afcending fcale of application according to the extent of a man's income, admitted of fome doubt. There were precedents for this mode. It was an established maxim in our ancient fyftem of taxation, that to a certain extent the poorer claffes fhould be exempted, and there were repeated inftances of an increasing rate. Such was the cafe in the poll tax in the reign of William III. In the prefent century, however, this principle of an encreaing fcale had been difregarded in our financial history, and it had been laid afide for the best reafons. In its character fuch a mode was of an agrarious fpirit, and of a levelling tendency; and in its operation would be a grievance to the poorer claffes, which it is intended to relieve. It would diminish confumption; it would deprive manufacturers of their spring, and the labouring claffes of employment. Income was then to be taken indifcriminately, and in equal proportion. It was evident that a tax like this had great advantages in the cheapnefs of collection. The difinterestedness of thofe who could be em

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ployed in its execution was a confideration of no fmall importance both in the view of the economy of the measure, and the character of the country. He thought it extremely just not only that income from foreign poffeffions fhould contribute, but that likewife which went to foreigners. It was fair that property which here found a fafe afylum fhould pay for that protection which it enjoyed. It was faid that this measure was unconftitutional. It was eafy to affert this of any measure. It had a popular found, and was calculated to excite alarm. He did not regret that the people of this country fhould be ready to take the alarm at the very idea of a measure being unconftitutional. It was fit that they should be jealous of a conftitution to which they owe fo much happinefs. It was, not fo eafy, however, to fhew that it was an unconftitutional measure. It gave no new powers to the crown; the commiflioners were named by parliament. The oath to be taken was likewife objected to. It fhould be remembered, however, that the commiflioners of the land tax had long had the power; afterwards an oath was not admitted. In this cafe an opportunity was given for a man by his oath to fettle the matter, or preclude farther difcuffion. With refpect to appeal it was a thing which exifted in all modes of adminiftering juftice, and neceffary for the fair application of the act. As to difclofure, which was confidered

grievance, he was of opinion that there was a good deal of prejudice on the subject of concealment. It was deeply rooted indeed, but it was neceffary to treat it with management. Confidering the regulations to preserve fecrefy, however, he thought there was not much to be apprehended on that ground. The prejudice concerning difclofure was ftronger in this country than in any other in Europe. In Scotland all tranfactions refpecting real property, and many with regard to perfonal property, were publicly registered. In Ireland the fame practice prevailed in the cafe of real property. In the counties of York and Middlesex it exifted to a confiderable extent. In the United States of America were public regifters for tranfactions, nor was it found in the cafes where thefe means of avoiding concealment prevailed, that they were attended not only with no inconvenience, but with advantage, and perhaps we were too tardy in following the example. Upon the whole he highly approved of the meafure. The finking fund would gradually diminish the weight of the public debt, and measures like the prefent would prevent the increase of the permanent VOL. I. 1798.

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taxes.

taxes. He hoped that in the execution of the act still farther improvements in it would be made., Its effect would probably be to deter the people of this country from too rafhly entering into ufeleis wars, but when wars were neceflary, it would place us in a fituation to carry them on as they ought to be, with energy, vigour, and effect.

Mr. Tierney faid he could omit no opportunity of oppofing the bill, though he would not disapprove of its avowed purpose, namely, the raifing a confiderable portion of the fupplies within the year; and for no reason more did he refrain from difapproving this purpofe than for that mentioned by the learned gentleman who spoke laft, to wit, that it would make the people ponder and reflea before they haftened into wars of expensive magnitude. As to its tending to raife the national credit, he could fee no ground for fuch an affertion. The national credit was neither to be raised or depreffed by artificial means. The general profperity of the country could alone have the effect of raising the national credit. Indeed all the conveniences attributed to the measure were completely counterbalanced by its inconveniences. Though therefore it might be good to raise part of the fupplies within the year, this did not appear to be the best mode of doing it. The learned Gentlemen contends that there is nothing new in this mode of taxation. Undoubtedly his hiftorical knowledge is great and extenfive. It was therefore with diffidence that he (Mr. Tierney) diffented from him, but he must differ in opinion with him when the learned Gentleman afferts that there has exifted an uniform practice in this country of examining perfons upon oath with refpect to their income, for this has never been attempted except by an extraordinary and violent stretch of power, as when it was had recourse to by Cardinal Wolfey, and perhaps under the reign of Henry VII. when the Bishops were fent about to extort contributions. Indeed there was not, he believed, any act to be found by which the amount of income was ascertained upon oath. If Gentlemen were fo fond of the old fyftem of taxation, why not adopt at once fomething fimilar to what was formerly called the Jew's Ranfom? He particularly objected to it from income being an unfair criterion, and because it proceeded on the unjust principle of taxing all income equally, whether from fixed and certain fource, or from a contingent and precarious one. In trade, indeed, perfons might endeavour to reimburse themfelves; but those who had this advantage were only fuch as deal in articles of the first neceffity,

coals,

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coals, corn, &c. but those who traded in articles of luxury could not aim at the fame advantage. The affeffed tax plan of last year was far lefs exceptionable. Why not have given it a fairer trial? Why not try it another year? Why look upon it as the only tax of the right hon. Gentleman that was incapable of improvement? The affeffed taxes might have raifed feven millions; the other ten might be easily found elsewhere, by an additional tax, for example, upon fugar and convoys. Many were the grounds upon which this tax was objectionable; but on none more fo than for the mode of collecting it. In the first place, it made an invidious distinction by expofing fome to disclosure of circumstances, while it exempted others from it. Why not relieve the landed gentry from this difclofure, as well as commercial men; for the difclosure of his private affairs may prove as injurious to a man of landed property as to the merchant and trader. There was no diffimilitude in the two cafes. The bill might ftill be fomewhat improved in this refpect; and it was hard that the feelings, as well as the interefts, of the people should be hurt, merely because Parliament was in a hurry to pass the bill. This improvement he would recommend to the right hon. Gentleman as well worthy of his ferious confideration. There were other refpects in which the collection of the tax would bear harder on the landed gentry than on commercial men. In trade perfons, were elected as commiffioners who had a fympathy for men engaged in trade, while the landed gentry would have to do with an ordinary officer of the town; much also was to be dreaded from the opportunity which the inspector or furveyor would have of haraffing individuals, efpecially those whofe political opinions did not chime in with men in power. There was nothing in the character of the furveyor to prevent his indulging this difpofition. The furveyor was not obliged to have any qualification from property, nor to give a fecurity for his good behaviour; and: what can be expected from a perfon who has neither character nor property, nor the esteem of those with whom he lives? Yet fuch is the perfon by whom a man may be driven to take an oath, or elfe to pay more than his due proportion. The meafure would alfo lead to a lamentable increase of perjury, and he who is supposed to perjure himself is liable to all the penalties of perjury; but if a man be innocent, is it not a hard matter that he fhould be indicted for perjury? May not a bill be found against the innocent, and he may die before 3 F2 his

his trial comes on, and then leave an odious ftigma upon his children; this furely must be galling to the feelings of Englifhmen. It would alfo encrease the influence of the crown by the neceffary encrease in the number of furveyors, who would have under them a legion of fpies and informers; and to encrease further the influence of the crown, when it had already arrived at such a pitch, was furely dangerous in the extreme. It was also injurious to the constitution, nor would it have the effect on the enemy which had been fo confidently afcribed to it. Will not the enemy fee that in the fhort space of a year we have changed from making voluntary contributions to be now compelled to deliver in a statement of income upon oath? Will they not fee that we have got at the end of the funding fyftem, and that the affeffed-tax plan has failed? And will not thefe circumftances rather raife than deprefs their hopes? In a word, the measure now under difcuffion appeared to me to be calculated to break down the minds and manners of the nation, which would effectually weaken us, and do more for the enemy than the money thus raised can enable us to do against them. After a few years we may look in vain for the minds and old manners of Englishmen; they will be changed and degraded by mutual jealoufy and distrust. On all these grounds he thought himfelf fully juftified in oppofing a measure that was pregnant with fuch various mischief.

Mr. Patten faid, that he conceived more fanguine expectations even than the right hon. Gentleman, of the fuccefs of the measure which he had just heard fo much reprobated; and he was fure that its operation would prove far more beneficial than had as yet been ftated; it was a measure that fprung out of the free will and defire of the country, and was fure to bring us to a fafe, honourable, and permanent peace with our most inveterate enemy, an enemy who has yet thewed no fymptom of returning honour or juftice. The bill did honour to the pride, fpirit, and liberality of the nation, and as fuch, fhould be ftrictly guarded by the anxious folicitude of the Houfe: It has been stated as neceffary to the exiftence of the country, and to the preservation of our finan

ces.

But the enemy fhould know and feel that it was not the laft effort of our dying finances, nor the laft convulfive exertion of an expiring conftitution, but it was the noble endeavour of a free people, that knew how to call forth its energies against its foreign foes, while it with equal fuccefs could

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