correct the abuses of the tax of the laft feffion, it is obvious that what is applicable to that measure is also applicable to another and a larger principle. If the means are devifed, by which any individual, under the affeffed taxes, can prove his claim to abatement, the fame means will enable us to come at the knowledge of his income. If this be the cafe, and if every man feels that the evafions arifing from the loofe manner of allowing abatements are what conftitute a crying grievance, he will also have the additional fatisfaction of recollecting, that while the unpleasant duty is impofed upon him of enforcing the measure of last feffion, the fame means will enable him not only to enforce, but to extend and improve it; that that which upon every ground of reafoning is of itself the greatest national benefit, but which has failed of producing those extensive benefits that were expected from it, may be carried not to the extent originally propofed, but as far beyond it as any man can defire for the prefent profperity or future credit of the country. I wish, Sir, particularly to imprefs upon the minds of the Committee, that having found from experience, that we are compelled to devise fresh checks, we have found alfo that thofe fame checks will enable us to impose a tax more equal, and more univerfal in its operation, and therefore more just and more productive-a tax upon the principle firft in contemplation in the laft feffion, to be impofed upon the whole of the leading branches of income. Sir, I am not fanguine enough to fuppofe, that any mode can be devised entirely to prevent evafions, or so perfect in its operation, that no inequality shall be complained of-All that we can have in view, and all that we can effect, is to approach as near this defirable end as we can. I trust, therefore, that the general opinion of the country and of the Committee will lead to the propriety of adopting fome measure for the purpose of defraying either the whole or part of the fupplies within the year, by a tax as equal in its operation and as extenfive in its range as poffible. I am aware, Sir, that the details of fuch a meafure will require the most ferious deliberation. What I now propofe can only, as the Committee will fee, be the leading features and the general outline of it. In doing this, I am defirous, in the first place, of stating as briefly and as accurately as I am able, all the principal points.

It will readily occur to every gentleman, that one of the first things in any difcretionary measures to afcertain the amount of incomes, is to determine what fpecies of commiffioners fhall be appointed to carry the act into execution. In doing this, I should conceive the Committee will have in view three principal objects, First, that the commiffioners fhall be perfons as refpectable in their

fituation and rank in life, as independent of all real or imputed influence, and as likely to discharge the duties of their stations with ability and attention as poffible. I believe, Sir, the Committee will be of opinion, that among the commiffioners, from whose voluntary fervices in the different counties the country has derived fuch benefit, may be expected to be found men who will best answer the description I have juft given. I believe, Sir, alfo, that a mode may be found out, both for original inquiry and for appeal in this new act, better than any that has hitherto been devised. I should propofe, that all thefe commiffioners fhould poffefs a certain qualification, that they should have property to an amount not lefs than 300l. a year; to thefe I fhould fuggeft the propriety of adding a certain number of perfons refident in the different divifions who fhould poffefs the fame qualification of 300l. a year—that fuch lifts of commiffioners fhould be referred to the two laft Grand Juries for each county, who should felect a proper number for each divifion, and a fmaller number for appeals. In the great cities, and in great commercial places, fome fpecial provifions may be neceffary. I ftate this, Sir, as a general principle, liable to fubfequent and ferious difcuffion. Suppofing the commiffioners to be appointed, the next fhape in which the measure prefents itself to our contemplation, is the manner of bringing before the commiffioners the first view of the charge which each individual is to contribute, adopting it as a principle in the fame manner as was done in the affeffed-tax bill, that no perfons whofe incomes are under 60l. a year fhall pay any thing. I propofe that every person shall ftate what that fum is which he is willing to contribute, under a declaration, that what he fo contributes is not lefs than one tenth part of his income. The difference between this and the former plan is, that inftead of a treble and quadruple affeffment, the first charge will be from the declarations of the parties themselves. If they are willing to pay it without a reference to what proportion it bears to their income, they may pay it. But the next point to be confidered, is in what manner this declaration fhall be checked and afcertained. With this view of the fubject, knowing how difficult it is to afcertain the amount of a man's income, I do not think that the circumftance of whether that charge is or is not fufficient, fhould be left, in the first instance, to the commiffioners; but that other means should be adopted of bringing that subject before them; and the way I should propofe is not by any general public ftatement of income, but that it fhould be made the duty of fome officers in each diftrict to lay before the commiffioners any grounds of doubt which they may entertain. Thefe ftatements from indi

viduals, I propose, shall be sent to the furveyors of taxes, or fome other officers appointed for that purpose, and that they fhall only. exprefs their doubts, and the foundations of them; that then, the commiffioners fhall call for farther explanation.

When we come to confider, Sir, what we have hitherto seen of the operation of the affeffed-tax bill; when we recollect that much of the defalcation has arifen from the generality of the declarations required; that perfons did not state from what fources their income was derived, or by what rules they calculated the amount of it; I fay, Sir, when we confider these things, we must see that it has enabled perfons who, if the naked fact were prefented to them, would ftart from any thing deliberately falfe, to give in statements. thus loose and vague. Yet amidst all thefe confiderations, numerous and notorious as the evafions under the affeffed-tax bill have been, it is ftill a ground for exultation and pride that the wealth and refources of the country have been proved to be fo abundant. The check which I fhould propofe in this new bill is, that when these grounds of doubt have been tranfmitted to the commiffioners, they fhall have the power of requiring a specification of income arifing from the different branches, and according to the forms prefcribed in a schedule to be annexed to the act. By requiring the blanks in this schedule to be filled up; by demanding an account of what income a man poffeffes under the various heads, whether it arifes from lands, from a profeffion, or from trade; by prefenting it in that definite form, a material check will be furnished, and abuses and evasions will be prevented. It will then remain with the commiffioners to determine, whether they are fatisfied; if they are not, I propofe that they should be enabled to require another fpecification; I propofe alfo to allow individuals to state in what they have been furcharged; when the day arrives for that examination, I should fuggeft, that an opportunity should be afforded to the commiffioners to hear the furveyors of taxes, or other officers appointed, upon the grounds of doubts which they may have tranfmitted to the commiffioners; to hear alfo any information from the party concerned; to receive any amendment which he may think proper to offer; and to examine fuch individuals as the commiffioners fhall think fit. But if they are not fatisfied with the schedule delivered in, I fhould propofe that they should have in that cafe the power to proceed to examinations by oath, but that there should be no compulsory power in them to make a man answer; that there should neither be any authority in them to call for books, or to examine any man's clerks or agents. If, however, the party withholds any information on these points, it shall reft with

commiffioners to form any other opinion, and their judgement shall be final, unless the party chufes to appeal to the higher order of the commiffioners. But even in that cafe I fhould fuggeft, that no books or papers fhould be examined; but that if the party is unwilling to produce thofe papers, he must acquiefce in the decifion which the commiffioners fhall come to upon fuch other information as it may be in their power to obtain. I should propofe farther, Sir, that no furcharge should be taken off, unless the parties make a full disclosure to the fatisfaction of the commiffioners.

This, I am perfectly ready to admit, gives to the commiffioners confiderable power. But I think, Sir, I have ftated enough to fhew to the Committee, that unless fome fuch powers be afforded under this act, the real and substantial effect of the measure will be entirely defeated. I think, too, I have proved, that commiffioners, felected in the manner I have described, are as likely to be as free from all undue influence, and to act with as much integrity and honour, as any other fet of men whatever. If, however, a better mode should be fuggested, so far from oppofing it, I fhall confider it as a melioration and improvement of my plan. With respect to the information which may be communicated to the commiffioners, I fhould propofe that they shall be strictly fworn not to disclose fuch information, nor to avail themselves of it for any other purpose separate from the execution of the act. If any statement, however, fhould be made upon oath, which the commiffioners fhall think to be falfe, and which they may wish to bring to a trial, it must be obvious to the Committee that then there ought to be afforded the means of carrying on a profecution for perjury. But on no other ground fhould there be any difclofure of facts by the commiffioners, or any of the other officers appointed to carry the act into

execution.

Having faid thus much, Sir, having laid down these general principles and outlines, I cannot feel, that if commiffioners of the defcription I have alluded to can be found, bound to execute their duty fairly and impartially, and fworn to fecrecy; I fay, if fuch men can be selected, I cannot feel, however ftrong the objections may be against the disclosure of circumftances, that any statement made to fuch commiffioners is liable to the general objection against public difclofures of the incomes and circumftances of individuals in a commercial country-at leaft, Sir, I am fure there is every difpofition in the plan to guard against it. There is little danger, I conceive, that fuch commiffioners will act partially, or will conduct themfelves vexatioufly; and, in my opinion, there does not remain any fair ground for jealoufy in individuals, that a disclosure

to fuch men will give to perfons in the fame line of life any advantages over them.

Perhaps, however, Sir, there is one clafs of men to whom it may be for the Committee to confider whether the measure shall extend, and whether they ought not to remain exceptions to the act. Among the descriptions of perfons to whom it may remain for the Committee to confider whether a disclosure would not be detrimental, is the clafs which includes the pooreft perfons engaged in mercantile concerns: a clafs whofe gains are most precarious, whose credit may be most doubtful, and most injured by a disclosure; I speak of the perfons engaged in retail trades, to whom the affeffedtax bill of last session gave great indulgencies, confidering that the relief of abatement was one of which they could not avail themfelves, without greater inconvenience and injury to them, perhaps, than to perfons of higher rank, and of a higher description of mercantile traders. I wish, therefore, the Committee to confider whether it may not be as well to leave that clafs to pay on the mitigated rate of affeffment to which they are liable under the affeffedrax bill, than to fubject them to the general rate of the prefent bill. It will alfo naturally enter into the confideration of the Committee, what allowances or exemptions ought to be extended to other defcriptions of perfons. In the last act, certain allowances and abatements were granted to persons with large families. That principle it will certainly be proper to extend to this measure; and the only doubt which I entertain upon the subject is, whether it was carried far enough in the bill of laft year. If this fuggeftion be admitted, it will naturally be a matter of doubt, whether the principle in the laft bill, witl. refpect to 'perfons having no families, ought not to be extended. It will alfo very reasonably occur to the minds of the Committee, that it is of the utmost importance to the due execution of the act, that as far as the general principles can be laid down for eftablishing a rate of landed property, or what may be the proper average of incomes which are subject to average, that the rates in the last act should be fubject to correction and improvement. the operation of these powers, and by the influence of these rules, we may expect to arrive more nearly at that fair proportion which each man ought to contribute towards the exigencies, and for the fervice of the country.

By

The next confideration to which I wish to direct the attention of the Committee, is one liable to more difficulty and doubt, upon which gentlemen will be aware that every thing must be conjectural, but in which we are ftill not without lights to guide us-I mean as to the probable amount of a tax cf this kind. The Com

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