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tween the two principal modes which fuggeft themselves. Here two leading principles occur for the guidance of our judgment. Either to raife the whole by a loan upon the old funding fyftem, or to raise a confiderable part of this fupply within the year, and to make a provifion for the liquidation of what it may be deemed expedient to raise by loan upon the principle adopted laft Seffion of Parliament, and carried into practice with fo much advantage. Laft feffion the plan of trebling the affeffed taxes not only was taken to furnish a certain portion of the fupplies of the year, but its produce was affigned for the extinction of fuch part of the loan of eight millions as was not covered by the finking fund. From the modifications, however, which that meafure underwent. after its being first propofed, the produce of it was diminished to a confiderable extent. Other means indeed were adopted to remedy the deficiency which was thus occafioned. The voluntary and cheerful efforts which, fo honourably to individuals, and to the country, came in aid of the deficit on the affeffed taxes, and the fuperior produce of the exports and imports beyond the eftimate, brought the amount of the fums raifed to that which they had been calculated. The different articles were estimated at feven millions and a half, and this fum is fully covered by the actual receipt under the diftinct heads. It gives me, indeed, the most heartfelt fatisfaction to state, that notwithstanding the difficulties which the meafure encountered from the fhameful evafion, or rather the fcandalous frauds by which its effects were counteracted, the total amount which was expected has yet been realized. The meannefs which thrunk from fair and equal" contribution has been compenfated to the public by the voluntary exertions of patriotifm. The produce of the affered taxes, under all the modifications, and all the evafions, is four millions. I had taken it at four and a half after the modifications were adopted. Thi deficiency is fupplied by the excefs on the head of voluntary contributions. In proportion as the one has fallen fhort of the estimate the other has gone beyond it in favour of the country. If I did not calculate the evafion, the fraud, and the meannefs which have ftruggled to defeat the operation of the affeffed taxes, and I mention it with fhame that in a moment like the prefent, in a conteft fo awfully interefting to every individual and to the nation, there have been men bafe enough to avail themfelves of the general modifications which were intended to relieve thofe who might have been called upon to contribute beyond

beyond their means, to avoid that fair affefliment which correfponded with their circumftances; I am happy to find that the honour of the nation has been vindicated by the noble and generous aid of voluntary contribution, and that the fum which I had ftated is greatly exceeded. Not only in this country but in every part of the British dependencies the patriotic fpirit has difplayed itself, and wherever they were placed, the fubjects of England have fhewn themfelves worthy of the relations by which they are connected with their country. Inftead of 1,500,000l. the voluntary contributions already exceed two millions, and the fum of feven millions and a half, for which credit was taken, has been effective to the public fervice.

Satisfactory as it must be to review the circumstances to which we owe thefe advantages, and the benefits which the mode of raising the fupplies to a confiderable extent adopted laft feffion has produced, it is unneceffary for me to ftate, that however the principle may deferve our approbation, it is ftill much to be defired that its effects thould be more extensive, and its application more efficient. It is in vain to disguise that, by the caufes to which I have alluded, the full advantage of the principle has not been obtained. The wifhes and the intereft of individuals, I am fure, must unite in demanding a more comprehenfive, a more equal, and a more vigorous application of a principle, the rare advantages of which we have been to afcertain, if we yet have not been fo fortunate as to enjoy. Laft feffion thofe who acknowledged the importance of the principle of raising a confiderable part of the fupplies within the year confined their objections to the proportion fixed upon the fcale of the Affeffed Taxes, as unequal in its application, and liable to great evasion in practice. Though not infenfible of the weight of the objection, I then felt it my duty, convinced as I was of the immenfe advantages of the fyftem, to adopt fome vifible criterion by which to estimate and to regulate the extent of contribution, if it was not poffible to devife means of embracing fully every clafs of property, and every fource of contribution. I felt it materially important to follow fome durable, fome apparent and fenfible criterion, by which to apportion the burden. At the fame time I felt, that although the Affeffed Taxes furnished the moft comprehenfive, and moft general, and the most efficient fcale of contribution, there neceffarily must be much income, much wealth, great means, which were not included in its application. It now appears that

not

not by any error in the calculation of our refources, not by any exaggeration of our wealth, but by the general facility of modification, by the anxiety to render the measure as little oppreffive as poffible, a defalcation has arifen which ought not to have taken place. Yet under the disadvantage and imperfections of an unequal and inadequate feale of appli cation, the effects of the meafure have tended to confirm our eftimates of its benefits, and to encourage us to perfevere in its principle. Every circumftance in our fituation, every event inthe retrofpect of our affairs, every thing which strikes our view as we look around us, demonftrates the advantages of the fyftem of raifing a confiderable part of the fupplies within the year, and ought to induce us to enforce it more effectually to prevent thofe frauds, which an imperfect criterion and a loofe facility of modification have introduced, to reprefs thofe evasions fo difgraceful to the country, fo injurious to thofe who honourably difcharge their equal contribution, and, above all, fo detrimental to the great object of national advantage which it is intended to promote. In these fentiments, our leading principle thould be to guard against all evasion, to endeavour by a fair and strict application, to realife that full tenth, which it was the original purpofe of the measure of the Affeffed Taxes to obtain, and to extend this as far as poffible in every direction, till it may be neceffary clearly to mark the modification, or to renounce, in certain inftances, the application of it altogether. If then, the committee affent to this principle, they muft feel the neceffity of following it up, by a more comprehenfive fcale and by more efficient provifions. They will perceive the neceffity of obtaining a more specific ftatement of income, than the loofe fcale of modification, which, under the former measure, permitted fuch fraud and evafion. If fuch a provifion be requifite to correct the abufes of collection, to obviate the artifices of difhonefty, to extend the utility of the whole fyftem, it will be found that many of the regulations of the old measure will be adapted to a more comprehenfive and efficient application of the principle. If regulations can be devifed to prevent an undue abatement, and to proportion the burden to the real ability, means must be employed to reach those resources which, prima facie, it is impoffible under the prefent fyftem of the Affeffed Taxes to touch. While inaccuracy, fraud, inequality be grievances, which it is defirable to remedy, it will be an additional fatisfaction, that when compelled to adopt means to prevent VOL. I. 1798.

the

the defects of which we complain, we fhall be enabled likewife to improve and to extend the benefits we have obtained. The experience which we have had upon the subject, proves that we must correct and remedy, in order to fecure the advantages which the measure is calculated to afford. It is in our power to make them our own. I think I can fhew that whatever benefit the principle upon which we have begun to act, is fitted to beftow, may by a liberal, fair and efficient application, be carried to an extent far greater than has yet been obtained, an extent equal to every object of great and magnanimous effort, to every purpose of national fafety and glory, to every advantage of permanent credit and of encreafed profperity.

Impreffed then with the importance of the fubject, convinced that we ought, as far as poffible, to prevent all evafion' and fraud, it remains for us to confider by what means these defects may be redreffed, by what means a more equal fcale of contribution can be applied, and a more extenfive effect obtained. For this purpose it is my intention to propofe, that the prefumption founded upon the Affeffed Taxes fhall be laid afide, and that a general tax fhall be impofed upon all the leading branches of income. No fcale of income indeed which can be devifed will be perfectly free from the objection of inequality, or entirely cut off the poffibility of evafion. All that can be attempted is, to approach as near as circumstances will permit to a fair and equal contribution. I trust that the opinion of the country will concur with the difpofition of parliament to give that energy to our exertions; to give that ftability to our refources, which our prefent fituation and our future profperity demand. I trust that all who value the national honour, and the national fafety, will co-operate in the defirable purpose of obtaining, by an efficient and comprehenfive tax upon real ability, every advantage which flourishing and invigorated refources can confer upon national efforts. The details of a meafure which attempts an end fo great and important muft neceffarily require serious and mature deliberation. At prefent all that I can pretend to do is, to lay before the committee an outline of a plan which endeavours to combine every thing at which fuch a measure ought to aim. This outline I fhall now proceed to develope to the committee as clearly and diftinctly as I am able.

It will occur to every one to enquire what fpecies of commiffioners fhall be vefted with, the power of fixing the rate of affedh.ent under a meafu e which muft leave confiderable difcretionary power. In fuch commiffioners feveral qualifications are in a particular manner defirable.They ought to be perfons of a respectable fituation in life, as far as poffible removed

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from any fufpicion of partiality, or any kind of undue influence; men of integrity and independence. From the experience which we have had of the benefits derived from the Voluntary exertions of fuch a body of Commiffioners we may be able to afcertain in what claffes to look for men qualified for the important functions which the office would impofe. Still, however I fhould confider it, neceflary to vary fomewhat from the mode purfued in forming the Commiffioners of the land tax. After much, confideration, then, it occurs to me that out of the Commillioners appointed under the act for affeffing the land tax, a certain proportion fhould be taken with given qualifications. I fhould think that no man hould be admitted to act as Commillioner for the purposes to be afterwards fpecified who does not poffefs 300l. per annum. To thefe other perfons of fimilar qualifications Thould be added, and the lift fo framed to be referred to the grand jury, or those who have ferved on the two laft grand juries, to form the Commiffioners. In cafe the party is diffatisfied with the decifion of these Commiffioners, another body of Commiflioners shall be formed, to whom an appeal may be carried. In commercial towns fome special provifions will be neceffary, adapted to the nature of circumstances.

The next point for confideration, then, is the mode of contribution which fhall be adopted. On this head it is my intention to propofe, that no income under 60l. a year fhall be called upon to contribute, and that the scale of modification up to 200l. a year, as in the affeffed taxes, fhall be introduced with reftriction. The quota which will then be called for ought to amount to a full tenth of the contributor's income. The mode propofed of obtaining this contribution differs from that purfued in the affeffed taxes, as instead of trebling their amount, the statement of income is to proceed from the party himself. In doing this it is not propofed that income fhall be diftin&tly laid open, but it shall only be declared that the affeffment is beyond the propor tion of a tenth of the income of the perfon on whom it is. impofed. In this way I hope, that the difclofure at which many may revolt, will be avoided, and at the fame time that every man will be under the neceffity to contributing his fair and equal proportion. How then, it will be asked, is evasion and fraud to be checked? Knowing the difficulty of guessing what a man's real ability is, I do not think that the charge of fixing what is to be the rate ought to be left to the Commiffioners.

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