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plaints, remonstrances and declarations thereupon, yet it proceeds to lay the whole exercise of that important and sacred privilege under a restraint and discountenance, which directly and absolutely annihilates the right. The very proposition of any matter which shall tend to incite or stir up the people to hatred or contempt of the government and constitution of this realm, as by law established, makes the assembly liable to be dispersed by any one justice of the peace, under the pain of felony, without benefit of clergy, if any twelve remain together an hour after proclamation, even though they should not proceed on the prohibited business. Nay, if any one justice shall think fit to arrest any person holding any discourse to the above effect, to be dealt with according to law, and shall meet with obstruction, whether the orator and obstructor be suborned or not, the whole assembly is liable to be treated in this harsh and unprecedented manner. Now the case to which these terrible consequences are attached, is unavoidable, being a necessary incident to the exercise of the right; for no grievance can be made the subject of deliberation, much less of complaint and remonstrance, without drawing down upon it that odium, which its injurious tendency, or that contempt which its absurd incongruity may seem to merit: that is, without representing it as a grievance. So that an occasion even without straining, can never be wanting to suppress the exercise of this franchise.

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2. Because the severe provisions of this bill, not only apply to all assemblies convened by the exertions of private subjects in the manner expressly claimed for Englishmen by the Bill of Rights, but to all the other assemblies mentioned in the act, as appears from a consideration of the following words- Such meeting or assembly, as is hereinbefore mentioned, to whichevery justice of peace is authoriz ed and empowered to resort with any number of constables, or other officers of the peace, and to do,or order to be done, all such acts, matters, and things as the case may require.' Now although it be not expressly provided, that deliberating on any grievance in church or state, shall be deemed a crime except in assemblies, convened by private subjects, yet the abovementioned authority, to arrest men holding discourse to such effect, to be dealt with according to law, do so flagrantly imply it, that the zeal of any justice of the peace,

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who should so understand the phrase, may regard this as affording ample counte nance to his efforts. Happily in the class of magistrates, in this country, are men whose worth and honour render them respectable; but we cannot forget that many are not only appointed by the minister during his pleasure, but are in a state of apparent subjection to his caprice, and some even paid by him for the exercise of their office, have their dependance on that caprice for their daily bread. It is therefore but too easy to foresee how such an occasion will be applied.

3. "Because the provisions in the con. clusion of this bill, form a worthy sequel to the foregoing measures, differing not in principle, but only in extent and application. The prohibition of unlicensed discoursing upon law, constitution, government, and policy, at meetings not sanctioned by the sacred occasion of a free people applying to their legislature, interrupts private instruction, and the freedom of private discourse. The perusal of books recommended by universal esteem, and the authority of names the most venerable, is an indulgence, however, that still remains. We are only forbidden to talk of what they contain.

"We therefore think it our bounden duty, thus solemnly to mark the ignominious difference between this impaired state of English liberty, and that which was so nobly demanded, and so honourably conceded, at the auspicious æra of our happy and glorious Revolution. It is in vain that by the rapidity with which this bill has proceeded, the petitions, complaints, remonstrances and other addresses of an irritated people, have been evaded. It is in vain to hope that the length of time for which it is to endure, will lay the public anxiety to sleep. The people cannot cease to regard this invasion of their rights with grief and dismay. They feel with us, that even indifference would extinguish this fundamental franchise, this safeguard of all our liberties, for ever.

(Signed) BEDFORD

LAUDERDALE
ALBEMARLE."

Debate in the Commons on the Budget.] Dec. 7. The House having resolved itself into a committee of Ways and Means,

Mr. Chancellor Pitt rose. He said, he was perfectly aware of the difficulty of endeavouring, at so early a period of the

session, to call the attention of the com- he would estimate it, however, at mittee to a general view of the expenses 350,000l. The next head of service was of the year, and of proposing to them the the ordnance, which was 1,744,000%. means of meeting those expenses. A con- Miscellaneous services 360,000l. This was siderable part of those expenses could more than the last year by 100,000l., and now only be judged of by estimate. At the arose from the increase in the article of same time, he trusted he should be able to secret service money. In time of peace give a general account sufficiently exact. the sum for this service was 28,000l. This The committee would recollect that, at year it had advanced to 151,000l. The next the commencement of the present session, article was the necessary sum for replachis majesty, in the speech from the throne, ing exchequer bills. The amount of the had held out to parliament, and the na- exchequer bills was 6,000,000l. Though tion, the prospect of a negociation for it stood, however, at this sum on the suppeace; and it was the opinion of parlia-ply side of the account, yet as it was his ment that the probability of a speedy intention, as an article of ways and means termination of the war would be mate- to move for a vote of credit for 3,500,000l. rially assisted by our showing to the there would in reality be no more than enemy that we were prepared for either 2,500,000l. to be provided for in the supalternative. Under that impression, he ply of the year. The next sum was the thought it better to come forward at provision for the reduction of the national once, and fairly state what would be the debt. It was a matter of consolation to amount of the service for another year of know that the measure for the reduction war, together with the means of meeting of our debt was persevered in with unceasthat expense, than to suffer it to pass on ing steadiness, and that the benefits of it to a later period of the year. He did this were daily felt in the efficacy of the fund with the more confidence, in the persua- set apart for that purpose. The sum on sion that the account would be a triumph this head was 200,000l. of the finances of Great Britain, and would demonstrate that she was equal to the emergency in which she was engaged. Without any other prefatory introduction, he should proceed to consider the subject under those heads into which it resolved itself. It would be his duty to state under the various heads of service, the articles of Supply which had been already voted. And first the Navy. The number of seamen for the present year was 110,000 men, being 10,000 more than the preceding year; and the sum already voted for this head of service was 5,720,000l. There were still two farther sums to be voted, namely, 624,000l. and 708,000l., for building ships and repairs, making the whole of the navy for the year 7,720,000/. The next head of service was the Army for which there had already been voted 6,104,000l., which was less than the expense of the army for the last year by 844,000l. There were still, however, several other sums to be voted under this head of service, viz. For the He had now to state the Ways and expense of several French corps, which it Means by which he was to meet this was thought might be beneficially em- Supply. The first article was the land ployed in our West India islands, 300,000l. and malt, 2,750,000l. Exchequer bills, The Sardinian subsidy 200,000l. The ex- 3,500,000%. Of the permanent taxes, the traordinaries of the army were 2,646,000l. produce had been very good. IndepenBut this was not all that would come un-dent of the new taxes, the produce for der this head. It was impossible precisely the last year had been 13,598,000l. On to state what farther might be required; the average of three years the produce

Gentlemen would recollect, that when he made the loan of 18 million last year, he stated the reasonable expectation he had of receiving from the India company 500,000l. But lest that sum should not be paid, he had provided taxes for 19 millions instead of 18. In looking, however, at the deficiencies of the grants, he should lay out of the consideration for the present this circumstance, and should take it on the same ground as last year. Under all the various heads, the deficiencies of grants he stated at 1,750,000%. The sum allowed for the prompt payment on the loan of last year was 344,000/., and the interest upon exchequer bills he stated at 240,000l., making together 2,357,000l. But from this was to be deducted 28,000l. which the land and malt produced above the sum taken in the deficiencies of last year. The whole of the deficiencies he would state at 2,533,000l. The whole of the Supply, therefore, for the year, would be 27,662,000l.

was 13,933,271., and this would be the fair amount at which they ought to be taken. The permanent charge upon the consolidated fund was 11,532,000l. The sum to be expected from the imprest now in the hands of accountants would be 200,000l. The sum to be expected from Dutch prizes, on which his majesty had been pleased to signify his royal pleasure, might be brought into the account with strict regard both to justice and liberality. The captures were made, in a great degree, before the two countries were in a state of hostility, by the order of ministers, without risk or hazard to the captors, and without that sort of labour and exertion which was the foundation of prize. Others, however, had certainly been made with great personal hazard, and with great exertion. His majesty would in all the variety of cases make just and liberal allowance to the satisfaction of the service; but with all this a considerable sum would accrue applicable to the public service. He would take it at 1,000,000. All these, therefore, he should take at 3,595,000l. Add to this the loan of 18,000,000l. which would make the sum of 27,845,000/.

at least two millions and a half. On the army extraordinaries he had also confidence that a considerable saving might be made; and that they would not exceed two millions and a half. He estimated therefore the sum which they would have to incur on these two heads in the course of this year beyond the estimates at 4,000,000/ Another important sum which they would have to look for in the course of this year, would be the bounties on the corn to be imported into this country. On that head he could not pretend to speak with any certainty. It was a head of service to the amount of which he looked with hope rather than fear; and he should be extremely happy to find that he had a great sum to provide for upon that account. He thought, however, the sum of 1,000,000l. was as large a sum for bounties as was likely to be called for. These sums taken together, therefore, would make 5,000,000, for which they would have to provide. On the other hand, there was a fund to which they might look with confidence, if gentlemen were disposed to refer to it in aid of the public service. It had been a subject of great discussion in that House, and upon which there certainly was great contrariety of opinion. Upon an average of three years it had produced 300,000l. to the nation. The provision which the liberality of the public had made for the American loyalists, and charged upon this fund, was almost made good: 250,000l. only would be due after this

He might state that he had in reserve taxes for 1,000,000l., which had been laid on last year above the sum which he had borrowed: he would leave that, however, to meet any future expenses that were unforeseen, or to make up for any deficiency that there might be in the taxes generally. It was now his duty to state what further sums would be to be pro-year; and therefore, as gentlemen thought vided for in the course of the present session. The navy debt had largely increased. That was, however, a circum. stance that was less to be regretted than any other branch of the public service, since the great exertions which had been made, had raised our navy to so proud a height. The debt had increased also on account of circumstances which were not likely to arise again, or at least not in the same degree. The transport service had been a heavy article of charge. The debt had increased to 5,000,000l. It was 3,500,000l. on the 31st Dec. 1794, so that the increase of navy debt was 1,500,000l. This was to be ascribed to the useful measure which had been adopted of the purchase of India ships, and to the employment of a great number of transports. He had perfect confidence that in the ensuing year they might hope for a saving in this branch of

that the produce of the lottery was not more than counterbalanced by the pernicious effects which it had upon the community, they might undoubtedly look to it as to a fund applicable to the public exigency. Gentlemen would see that the permanent taxes, and the growing produce of the consolidated fund, were more than equal to the existing charge upon it; and he had the pleasure to find that, as far as could be yet ascertained, the produce of the taxes of last year bid fair to come up to the sums at which they were taken. He had now, therefore, only to find taxes for the interest of 18 millions, which was the amount of the loan, and for which he had contracted. He would shortly state the terms, and would hereafter explain to the committee the reasons upon which he had acted in the bargain that he had made. The interest on every 100l. which he had borrowed,

was 4l. 13s. 6d., to which was to be added the one per cent. wisely provided for by parliament in aid of the fund for discharging the national debt. This made the total interest on every 100l. 6l. 3s. 6d., which interest on a loan of 18 millions, amounted to 1,111,500l., and for this sum he had to propose to the committee taxes as a provision.

The first tax which he had to propose was upon that species of legacy, which, without taking in the lineal heirs, extended to collateral branches and to strangers. The second was an additional duty of 10 per cent. on the assessed taxes. The third was a tax upon horses. It was his intention to double the duty upon all horses kept for pleasure, following the same advances in proportion to the number as were now observed; and upon all horses employed in trade and agriculture, he proposed to lay a very trifling duty. The fourth was an article of very general consumption, which by their late regulations had been freed from fraud, and which he was persuaded would bear a small additional tax without inconvenience, he meant tobacco. The fifth was also an article of general use, upon which there was at present a duty, but which he was persuaded would bear an increase; he meant printed cottons and calicoes. The sixth was a very small matter of regulation, and not a duty, upon salt; and the last would be a reduction of the bounty on the export of refined sugar, which, he was confident, might be done without any diminution of the trade. He had thus hurried over the several articles upon which he proposed to submit to the committee additional taxes. It would now be his duty to enter more particularly into each.

LEGACIES. It would be obviously extremely difficult to form any other than a wide conjecture on the probable amount of a tax of this description. He had been disposed to recur to it upon mature reflexion. It had been a tax which in the only country of Europe that in its prosperity bore any resemblance to England, had existed without hardship or complaint; he meant in Holland. It had been found by no means oppressive or inconvenient; nor had it in any degree taken from industry its stimulus in the acquisition of wealth. The principle of the tax was also recognized in England, where a duty upon certain kinds of legacies had existed for several years. That duty was [VOL. XXXII. ]

The

at first one per cent. on all legacies beyond
a certain sum; it was afterwards ex-
tended to two per cent., and afterwards
again extended by another act.
principle, therefore, was not new; and it
was his intention to make it on all legacies
with an exception only of those to wi-
dows, and to the lineal descent. He pro-
posed to lay a tax of two per cent, on all
legacies above a certain extent to persons
in the first collateral degree of relation-
ship, and also to extend to residuary
legatees; 3 per cent. on the next degree
of relationship; 4 per cent. on legacies
to more distant degrees of relations; and 6
per cent., on all legacies to the still more
distant branches of a family and to stran
gers. Again he must say, that in a war
for the protection of property it was just
and equitable that property should bear
the burthen; and as it was in the nature
of things that landed property was the
most permanent, it was first fit that it
should contribute accordingly. It was
not, however, to be confined to any spe-
cies of property, it was to include both
landed and personal; it was not to have
any operation on the actual possessors;
nor would it affect the first degrees of
consanguinity. In every case the widow,
and the direct descent would be excepted.
This tax would be on the capital be-
queathed.

It was difficult to say by
what criterion they could judge of the
probable income of such a tax. By the
probates of wills it was found, that about
3 per cent. was the medium sum to be
expected from such a tax; but it was not
easy to calculate what would be the
amount of its operation. It would be
very difficult to distinguish between the
quantity of property that went in the
lineal descent, and that which went to
collateral branches. Nor would it be
easy to ascertain what was the general
amount of property. In the beginning of
the present century, chiefly in the reign
of queen Anne, many inquiries had been
made about the extent of landed and
personal property in England. The es-
timates had widely differed. The lowest
calculation that had been made was, that
the annual rental of Great Britain was
twenty-five millions. This was certainly
greatly within the mark. But taking it
at this rate, and estimating this rental at
28 years purchase, the value of the landed
property of the kingdom was 700,000,000/;
was estimated at
personal property
600,000,000l. So that the whole property
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of Great Britain was 1,300,000,000l. To form some conjecture as to the amount of the transfer of property by testament, the records of the ecclesiastical courts of Canterbury and York had been searched; and it had been found, that about one-third of the whole of the testaments that wree madewent to collateral branches. Of landed property the proportion was about onefifth; and therefore it might be advisable, in a conjectural calculation like this, to take the medium, which was one-fourth, upon which to form the probable estimate. On the transfer by will, therefore, of 325,000l. divided again by 33, which, in calculations of this kind was thought a fair standard, the result would be, that this tax should produce 294,000l. a year. From this, however, he must deduct the present tax upon legacies, which amounted to 44,000l. a year. He should therefore take the new tax at 250,000l.

ASSESSED TAXES.-It was only necessary to state that he meant to exempt horses from this additional assess

ment, as they were to make a separate tax. He estimated the new tax of 10 per cent. on the assessed taxes, including the commutation tax, at 140,0002.

HORSES.-The duty on horses kept for pleasure was at present 10s. on one horse, and it gradually rose till it came to be double, on persons keeping six horses. It was his intention to double the tax on all the gradations, so that it would hereafter be 1. on a person who kept one horse, and 12. on those who had six. He should estimate the produce at 116,000l. He also intended to lay a small tax on horses kept for industry only. He flattered himself that this would not be considered as any very heavy burden upon industry, and that no farmer would be tempted to keep fewer horses on account of it. The tax he proposed was no more than 2s. per horse, and it was not to increase, whatever might be the number kept by one individual. It was supposed, that there were at least one million of such horses in the kingdom; he should therefore take the tax at 100,000l.

TOBACCO. He had every reason to believe that tobacco, which was clearly an article of luxury would bear an additional tax of 4d. per pound, without any apprehension of lessening the consumption, or of giving rise to new frauds. This tax would produce 170,000.

PRINTED CALICOES. This was an

article in such universal consumption, that he was persuaded no injury would be done to the trade, by laying a small additional duty. Printed goods at present bore a tax of 34d, per yard; it was his intention to lay an aditional 2d., making the whole tax 6d., per yard. He estimated this tax at 135,000.

SALT. Upon this he did not mean to lay any additional duty; it was simply a matter of regulation. A discount of 10 per cent. upon prompt payment, was at present allowed. There was also an allowance for waste on its being carried coast-ways, whereas, upon experience, it was found to gain. The proposed regulations would produce 32,000l.

SUGAR. This was also to be consi dered rather as a regulation than a tax. There was a bounty upon the expor tation of refined sugars, which was not necessary to be continued to the present amount, for the encouragement of the trade. It operated as an injury in so far as it tended to increase the price of the article for home consumption. The drawback paid for the exportation of refined sugar last year, amounted to between 7 and 800,000., though the whole duty on the import had been only 1,200,000l. He proposed to reduce onefourth of the present drawback, which would be a saving to the revenue of 180,000l.

The whole amount of the sum at which he estimated the new taxes would be 1,127,000/.; and the interest of the sum borrowed was only 1,115,000. This would have been all that it would have been necessary for him to trouble the committee with, if nothing had been said against the terms on which he had bargained for the loan. A petition had, however, been referred to the committee, which stated certain circumstances upon that subject. He should therefore call its attention to the manner in which he had concluded the bargain upon the loan. In the fourth year of a war, which was allowed by all to be the most arduous in which this country was ever engaged, the public had a loan of 18 millions, at an interest of more than 4 per cent. He stated this to show the state of our public credit, and the opinion which monied men entertained of our resources. A petition which had been referred to that committee stated, that he had departed from the mode which, of all others, when practicable, he should be most ready to

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