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He prefaced this motion by obferving, that Ireland was not yet in that perfect ftate of fecurity as to permit the Bill of laft year on this fubject to expire. Leave granted.

28. Mr Pitt moved the Order of the Day, that the Houfe do now refolve itfelf into a Committee, to confider of the Supply. The Houfe having refolved itfelf into the said Committee, Mr Hobart in the Chair,

Mr Pitt moved, that the Land Tax, Tobacco Bills, &c. be continued till the 25th of March 1800; and for the Malt, Mum, Cyder, and Perry, to be also continned to the 14th of June 1800.

The Chairman reported progrefs, and afked leave to fit again. Ordered, on motion, to fit again on Friday next.

Mr Boon, from the Cuftoms, brought up accounts of India Goods imported and depofired in the Warehoufes during the laft year, together with an account of naval ftores. The tiles were read, and ordered to lie on the Table.

The Chancellor of the Eqchequer moved the Order of the Day for the Houle to refolve itfelf into a Committee for fecuring the annuity of 1000l. to Admiral Lord Nelfon. The blanks being filled up, the report was ordered to be received on Friday.

The Committee of Supply was deferred.

30. Mr Hobart brought up the Report of the Bill for granting an annuity of 2000l. to Lord Nelfon.-Ordered to be engroffed and read a third time on Monday next, if then engroffed.

Mr Hobart brought up the Report of the Committee of Ways and Means. The different Refolutions were read a firft and fecond time, and agreed to.

Mr Secretary at War moved, that the Houfe do refolve itself into a Committee of Supply, which was done accordingly -Mr Hobart in the Chair.

Mr Secretary at War then moved, that the Estimates, Ordinary and Extraordinary, of the Army Ordnance, &c. be referred to the faid Committee. After which feveral Refolutions were put and carried, and the Report ordered to be brought up.

Dec. 3. The Bill for granting Lord Nelfon an annuity of zocol. per annum was read a third time, and ordered to the Lords.

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He obferved, that the imports and exports of the country had increased in a very aftonishing degree, and that it was neceffary to encourage them in proportion as they increased: for this purpose he meant certain regulations with regard to drawbacks, that, as well as encoura ging traffic, would increafe the permanent revenue.

Thefe regulations, which at a future period he meant to detail, and fubmit more precifely, he fignified would, on the neareft calculation, leave the perma nent revenue for the enfuing year, at about 19,000,000!. To provide for the remaining fum of 29,272,000l. recourfe was to be had to means which he should have the honour of fubmitting to the Houfe. Laft year he introduced a mode of taxation, which he had fuppofed would anfwer all the exigencies of the Srate; and he had the fatisfaction of faying, that it produced the amount of what he had anticipated, for that he had calculated the produce of that measure, together with that of convoys on imports, at no more than about 8,000,000, and already they had produced, without including the current quarter, 7,500,000l. But though he had the fatisfaction of ftating, that the amount of the affiffed taxes equalled his firft expectations; yet, had they been collected with the fame degree of equality, and paid with the fame degree of honour that the law provided in its equity and fpirit, their amount would have been productive in the moft extraordinary degree. This was defeated by a fhameful abufe, and a difhonourable evafion of that act, an evasion that in many inftances amounted to fraud. To remedy an evil fo disgraceful to the British name, and to forward the object

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he had long fince in his contemplation, he found it expedient to have recourfe to other means, and for that purpose should propose

A Tax on Income.

The plan he should fubmit for this purpose, he trufted, would meet the approbation of the Committee. He then entered into a general outline of the plan; That Commiffioners fhould be appointed in the different Counties, Cities, and great Towns, whofe qualifications should be 3col. per annum. That they fhould act in a Minifterial capacity, but that parties, finding themselves aggriev ed, should have the right of appeal; and that the Appeal Commiffioners should be a felect body, chofen out of the two laft Grand Juries of the refprative countries. That with regard to the payment of this tax, the Bill fhould specify a certain giv en time for all perfons to come and give a statement of their income to the Commiffioners, and pay one tenth of the same accordingly.

That a check fhould neceffarily attend this ftatement, to prevent abuses, which fhould remain with the proper Officer of the District, the Surveyor of Taxes; and that if he expreffed a doubt of fuch states ment, then, and in that cafe only, the Commiflioners fhould have an authority to examine the party fufpected on his oath, to scrutinize his books, and to interrogate his clerks; and in all cafes where the offending party committed perjury, that the law, as in fuch cases, fhould be put in force.

Here Mr Pitt entered more minutely into the nature of the new tax. He fig nified, that it would admit of much arrangement relative to exemptions, excluding from its power thofe whofe income was under 6ol. per annum. and confining the fractional limitation, as in the faid act, to thofe whofe income does not exceed 200l. per annum in the fame. way.

Mr Pitt then mentioned the feveral objects which came within the meaning of the Bill, and the amount they would produce for the purpofe of Taxation, which he recapitulated as follows: - Land

Land Tenants

Tythes

20 000,000

Foreign Trade

12,000,000

Domeftic Trade and Artizans 28,000,000

Total 101,000,000

Difmiffing from this account the odd 2,000,000, and take the one tenth of the remainder, the fum thus produced as the object of this Bill, will exactly amount to 10,000,000, which is that required. This he ftated, with the sum of nearly 20,000,000, provided by the permanent taxes, would meet the expenditure of the enfuing year, comprising in the whole the fum of nearly 30,000,000.

Here Mr Pitt, in an eloquent and mafterly appeal to the paffions, and to the judgment of the Houle, took opportunity to glance at the fuperior rank that Great Britain held among Nations, and concluded one of the most argumentative and perfuafive orations, (in delivering which he occupied more than three hours) by appealing to the manly fenfe and dignified feelings of that Houle, to fupport him in that measure.

The Refolutions were then feverally agreed to, the Report was ordered to be brought up to morrow, and the Houfe adjourned.

4. The Small Scotch Note Bill was read a fecond time, and committed for Thursday.

The English Note Bill was read a fecond time, and committed for Friday next. Mr Hobart brought up the Report of the Committee of Ways and Means of laft night.

By thefe Refolutions the Affeff-d Taxes are to be altogether abolished; and in lieu of them every perfon is to contribute to the burdens of the State, according to his actual means and property, The fcale of contribution is to be fimilar to that which was laft year adopted for the Affeffed Taxes. The perfon enjoy ing 6ol. a year is to pay the 120th part of his income, and this proportion will rife gradually to an income of 2col. when the contribution will be one roth part. The Tax to take effect on the 5th of April next, at which time the repeal of the prefent Affeffed Taxes will take place.

The Refolutions were read a firfl and 6,000,000 fecond time, and a Bill ordered to be 4,000,000 brought in founded on them, by the

Timber, Mines, and Collieries 3,000,000 Chancellor of the Exchequer, the Secre

Houtes

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5,000,000 tary at War, the Attorney and Solicitor 2,000,000 Generals, Mr Long, and Mr Hobart. 5,000,000 The Secretary at War moved for leave 5,000,000 to bring in the Mutiny Bill, which was 12,000,000

ordered.

5. Seve

5. Several public accounts were prefented, and ordered to lie on the Table. Mr Pitt brought in a Bill, which he prefented without any preface, for repealing the Act of laft Seffions of Parliament, intituled, "An Act for increasing the Affeffed Taxes," and "For fubftituting inflead thereof, a Tax on Income."

The Bill was read a firft, and ordered to be read a fecond time to-morrow.

6. On the motion of Mi Pitt, the Bill for a Tax on Income was read a fecond time, and ordered to be committed to

morrow.

Mr Pitt, pursuant to the notice he gave lalt night, moved that leave be given to bring in a Bill to explain and amend an Act of the laft Seffion of Parliament, intituled "An Act for the Redemption of the land Tax." The Motion being feconded, leave was given to bring in a Bill.

Mr A. Taylor moved, that there be laid before the Houfe an account of the General and Staff Officers in Great Britain, and the feveral diftris to which they are appointed. Agreed to.

7. The Chancellor of the Exchequer brought up the Amended Land Tax Bill, which was read a first time, and ordered to be read a fecond time to-morrow.

The Bill to enable his Majesty to accept the fervices of the Militia who fhould voluntarily offer to ferve in Ireland, was brought in, and read a first time.

The Houle went into a Committee upon the Bill for a Tax upon Property, the blanks were filled up, and the Report ordered to be received to morrow.

In a Committee upon the Small Note Bill, Notes under 20 fhillings were to be called in by the rft of February, and the duration of the Bill itfelf limited to the ift of May.-Adjourned.

THE

MONTHLY REGISTER
FOR JANUARY 1799.

Interesting Intelligence from the London Gazettes.

Terms of Capitulation demanded for the
furrender of the fortress of Ciudadella
to the arms of his Britannic Majesty.
(Concluded from our laft, p. 475.)

1

J. HE garrifon fhall not be confider ed as prifoners of war, but fhall march out free, with their arms, drums beating, colours flying, with twelve rounds of cartridge per man.

Anfwer. The town and fortress of Ciudadella, and the fort of St Nicholas, together with all artillery, ammunition, ftores, provifions, or effects, the property of his Moft Catholic Majefty, fhall be furrendered to his Britannic Majefty's arms, and the gate of Mahon, and the fort of St Nicholas, shall be delivered up to the British army to-morrow at noon. II. The faid garrifon fhall be fent with all due convenience to Spain, at the expence of his Britannic Majefty.

Anfaver. The garrifon fhall be conveyed to the neareft port of his Moft Catholic Majefty.

III. The officers in this ifland and for ttefs fhall keep their arms, horses, an

equipage, with the funds of their regi

ments.

Anfaver.-Admitted, they paying their juft debts.

IV. Whatever officers and troops have been made prifoners in Mahon, or in other parts of the ifland, fince the 7th inft. are comprehended in the above articles.

Anfwer.-People who have already furrendered cannot be included in the a. bove capitulation.

V. The deferters from this army who have given themfelves up to the protection of his Britannic Majefty fince the faid 7th inftant, shall be reftored to our army. — -Anfwer. Retufed.

VI. Beats of burden, both great and fmall, fhall be granted at the ordinary prices, for thofe who may be defirous of going to Mahon.-Anfwer. Admitted.

VII. The fick and wounded fhall remain in the hofpitals, and their treatment be at the expence of their regiments. Anfwer.-Admitted.

VIII. The merchant fhip named Experiencia, which is in Mahon, coming from Smyrna, and belonging to the con

fulate

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Total-One 13, three 10 3-4ths inch mortars: three 8 1-half, three 6 1-half, five 3 1-4 h inch howitzers: fiiteen 32, five 24, thirty-three 18, fifty-two 12, eleven 9, eight 6, four 4 pounders. Return of theammunition and stores taken

on the island of Minorca.

so thirteen, 100 ten three-fourths, 180 eight one-half, 78 fix one-half inch shells; 1980 thirty-two, 3131 eighteen, 4460 twelve, 1440 nine, 1433 fix, 764 four pound round fhot; 68 thirty-two, 320 twelve pound grape fhot; 47 thirty-two, 60 eighteen, 168 twelve, 6 nine, 48 fix pound double neaded shot; 99 four pound round fho, fixed ammunition; 144 hand granades; 170,000 mufquet bail cartridges; 2000 flints; 698 eighteen, 1,oto twelve, 160 nine, 213 fix pound cartridges filled; 821 whole, and three half barrels of gunpowder.

Haylord Flammingham. Captain, commanding the Royal Artillery. General fate of the Spanish troops who are to embark for the evacuation of this ifland.

153 Officers: 3518 ferjeants, drummers, and rank and file; 56 horfes; (including three Swifs regiments, the reft Spanish) General Staff 16, including 1 Governor, I Lieutenant-Governor, I Major-General, &c.

(Signed) Pedro Quadrado, Major-Gen. Ciudadella, Nov. 17th 1798.

Admiralty Office, Dec. 23. Copy of a letter from Commodore Duckworth, to Earl St Vincent. Leviathan, off Fornelles, 19th Nov. 1798. MY LORD,

In pursuance of your Lordship's infructions to me of the 18th and 20th of Oober, I proceeded with the fhips un ier my orders, and the troops under the command of the Hon. Gen. Charles Stuart, to the rendezvous off the ColomEd. Mag. Jan. 1799.

brettes; and after having been joined by nis Majesty's floop Peterell, and the arrangements for landing had been com pleted, on the 5th in the afternoon I flood for Minorca, but in confequence of light winds, I did not make that ifland until day-break on the 7th, then within five miles of the port of Fornelles, where finding the wind directly out of that harbour, and the enemy prepared for our reception, I (having previously confulted the General) made the fignal for Capt. Bowen, of the Argo, accompanied by the Cormorant and Aurora to affift in covering the landing, to lead into the creek of Addaya, there not being water or space enough for the line-of-battle hips, which he executed in a moft officerike and judicious manner: And in hauling round the northern point, a battery of four 12 pounders fired one gun, but on feeing the broadfide, the enemy left it, blowing up their magazines, and fpiking the guns, when the transports were got in without damage, tho' there was scarcely room for flowing them in tiers. During this fervice, which was rapidly executed, the Leviathan and Centaur plied on and off Fornelles, to divert the attention of the enemy; but knowing an expeditious landing to be our greateft object, as foon as I obferved the tranfports were nearly in the creek, I bore away, and anchored with the Leviathan and Centaur off its entrance, to fee that fervice performed. One battalion was put on fhore by eleven o'clock, and directly took the height, which proved fortunate, as the enemy very quickly appeared in two divifions, one of which was marching down towards the battery before-mentioned, when I ordered the. covering fhips to commence a cannonade, which effectually checked their progrefs, and the General kept them at bay with the troops he had; and by fix o'clock in the afternoon the whole were on fhore, with 8 6 pounders, field pieces, and eight days provifions, as alfo two howitzers. On the fame evening, after ordering the Cormorant and Aurora to proceed off Port Mahon, with feven tranfports, to form a diverfion, I got under weigh with the Leviathan and Centaur, and turned up to Fornelles with an intent to force the harbour; but on my entering the paffage I found the enemy had evacuated the forts, and the wind throwing out cauled me to anchor, when I made the Centaur's fignal, (which was following me) to haul off, landed the marines of the Leviathan, took poffef K

fion

fion of two forts of 4 guns each, and one of 6: But foon after the General requefting I would not enter this port, I order. ed Capt. Digby to embark the marines, and to put to fea, and cruize under the command of Capt. Markham, who was employed in covering the port of Fornelles and Addaya, and preventing fuccour being thrown in, whilft my pen dant was hoifted on board the Argo, where I continued two days, aiding and directing the neceffary fupplies for the army. In this I was ably affifted by Capt. Bowen. During these two days, I vifited head-quarters to confult with the General, when it was decided, as the anchorage at Addaya was extremely hazardous, and the transports in hourly risk of being loft, to remove them to For nelles, which was executed under cover of the Leviathan and Centaur. On the 11th, I ordered the Centaur off Ciudadella to prevent reinforcements being thrown in, and anchored the Leviathan at Fournelles, landed fome 12-pounder field pieces and howitzers, the failors drawing them up to the army, fhifted my pendant to the Leviathan, and left the Argo at Addaya, ordering Capt. Bowen to continue there till all the depots were re-embarked and removed, which was effected that day. Late that evening I received information from the General that four fhips, fuppofed to be of the line, were feen between Minorca and Majorca. In the middle of the night the General fent me another corroberating report from the look-out man, of the four fhips feen being of the line. I inftantly put to fea (though one fifth of the crews were on fhore) with two fhips of the line, a 44, and three armed transports, and flood towards Ciudadella; when at day-light next morning, that place bearing SE. by S. 8 or 9 miles, 5 fhips were feen from the maft-head ftanding directly down for Ciudadella. Linftantly made the signal for a general chace, when I foon obferved the enemy haul their wind for Majorca; but I continued the purfuit to prevent the poffibility of their throwing in fuccour to Minorca; and at noon I difcovered the enemy from the fore-yard to be 4 large frigates and a floop of war; this latter keeping her wind, I made the Argo's fignal to haul after her, and Capt. Bowen, by his letter of the 15th, informs me he took her at half paft three that afternoon, and proved to be his Majesty's floop Peterell, which had been captured the pre ceding forenoon by the squadron of fri

gates I was in chace of. For further particulars on that head I fhall refer you to Capt. Bowen's letter, where I am convinced you will obferve with great concern the very harsh treatment the officers and crew of the Petereil met with when captured; and he has fince added, that one man, who refified the Spaniards plundering him of 40 guineas, was murdered and thrown overboard. I continued the chace till 11 o'clock that night, when I was within three miles of the fteramoft frigate; but finding the wind become light, I feared it would draw me too far from the island of Minorca ; I therefore hailed the Centaur, and directed Capt. Markham to purfue the enemy, fteered directly for Ciudadella, which I made the fubfequent afternoon, (the 14th,) with the Calcutta and Ulyffes. The next morning (the 15th) at daybreak, the Argo joined us off Ciudadella. Having had no communication from the General, I fent the Firft Lieut. Mr Jones, though a very hazardous night, in the fhip's cutter, with a letter to the General, propofing to cannonade Ciudadella if it would facilitate his operations. In the morning of the 16th, Lieut. Jones returned with duplicates of two letters I had previonfly received by Capt. Gifford, the General's aid-de-camp, acquainting me that he bad fummoned the town on the 14th, and that terms of capitulation were agreed upon on the 15th to furrender to his Majefty's arms. When I went on fhore I figned the capitulation the General had made, on which fortunate event I moft truly congratulate your Lordship. The Centaur joined, not having been fo fortunate as to capture either of the Spanish frigates, though within four miles of the fterumoft, Capt. Markham being apprehenfive the continuance of the chace would carry him to a great diftance from more effential fervice.

From the 10th in the morning, when Fort Charles was put into our poffeffion, and Lord Mark Kerr in the Cormorant, with the Aurora, Capt. Caulfield, entered the port, thofe fhips have been employed for the defence of the harbour, guarding the prifoners; and I have the pleasure to affure your Lordship, in the performance of the various fervices incident to the movements I have stated, I cannot pass too high encomiums on the Captains, Officers, and Seamen under my command. From Captains Poulden and Prefsland, Agents of Transports, I received every poffible affiftance in their Departments; and when it was neceffary

I should

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