ed by the legislature. In the reign of queen Anne, the sum of three shillings per chaldron had been laid upon coals in the port of London, in addition to five shillings upon all coals, for the purpose of building fifty-two churches. By the first of George the First, this duty was made applicable to the maintenance of the ministers of those churches, as well as the building of them. By the fifth of George the First, the duty was declared to be continued for thirty-two years. By the sixth of the same king, the duty was made perpetual, and rendered part of a fund, called the south-sea fund, to charge annuities upon the south-sea company. The consequence of which was, that the whole of it had since been appropriated for public purposes; and, by the twenty-eighth of George the Second, it became part of the consolidated fund. Mr. Pitt admitted, that this tax had been enacted for a local purpose; but did not think that any objection could be fairly made against its continuing to be applied to the public service, when so many acts of parliament had declared it to be so appropriated. It produced, he said, 130,000l. annually, to the public service, and expressed his opinion, that it should not, at least, be taken off on the outset of the war.

Mr. Alderman Curtis informed the House, that his constituents, the citizens of London, were not very sanguine in their expectations on the subject.

Mr. Fox observed, that it was a local duty, appropriated for a time to a local purpose; and that it had afterwards been diverted to a public purpose, when the local one ceased;

Mr. Rose mentioned, that the citizens of London, in the year 1719, presented a petition on this very subject, which had been rejected.

After some further debate, the commitment of the petition was rejected, by a majority of 77, against 35.

The long continuance of rain in the summer and autumn, having prevented the farmers, in the northern parts of Scotland, from drying their winter fuel, called peat, as well as from housing and stacking their half-ripened grain, the manufacturers were likely to suffer much inconvenience from the want of their usual supply of fuel, and the people, in general, great distress from a dearth of meal. Mr. Dundas therefore proposed, that the duties on coals carried coastwise in Scotland, the annual produce of which did not exceed ten or twelve thousand pounds, should be repealed.

In fact, this duty amounted to a prohibition; and, in the north of Scotland, the people trusted almost entirely to the great mosses for a supply of fuel, in preparing which, a large portion of the labour of that part of the country was expended, which might be beneficially employed in fisheries and manufactures; by which means, a great part of that resource was lost to the

revenue,

:

revenue, which must arise from the industry of the inhabitants. These considerations, Mr. Dundas said, would have led him to propose the repeal of these duties on coals, as an adviseable measure, had he even been unable to substitute any compensation in lieu of them but being sensible, that the inconvenience was not confined to Scotland alone; but that it was felt by other parts of the country, he wished to take some time to enquire and consider, whether he could not think of some proper means of supplying from Scotland the deficiency which the repeal of these duties would occasion. In the Highlands of Scotland, he believed, that a certain quantity of spirits was, in some shape or other, a necessary of life; and that they were not then used to excess; but, from every information he had been able to procure, it was his opinion; that stills of a certain size now allowed to be used there, on payment of a licence duty of twenty shillings per gallon, might well bear to be charged with a licence duty of forty shillings per gallon. He would also propose, the taking off an exception, which the retailers of what is called aqua vitæ, in that part of the country, have been used to enjoy, and to impose a certain licence duty upon them, and these together he had no doubt would produce a revenue of more than 20,000l. per annum. What he had already spoken of, applied only to the Highlands; but in the Lowlands of Scotland, where the business of distillation was chiefly carried on, the legislature had thought proper to impose an higher duty; that duty was, in his opinion, still too low, which, from

On

the lowness of the price, had led to an alarming excess in the use of spirituous liquors, highly prejudicial both to the morals and health of the lower class of people. It seemed to be universally admitted, that nothing was so fair an object of taxation and of revenue, as spirits; and that the duties on spirits could not be too high, unless they should go the length of giving encouragement to smuggling. At present, he said, the licence duty on each gallon of the distillation, or low wash still was 31. which he proposed should be raised to 91. when, according to his computation, it would produce an additional revenue of 38,4001. on the supposition that, by the increase of duty, the number of gallons should be reduced from 11,200, their present number, to only 800. rectifying stills, no more was charged at present, than the mere trifle of an halfpenny per gallon, which had been found to occasion the practice of a great fraud on the revenue, by using rectifying stills, for the purpose of distillation: this was evident from the number of rectifying stills, which were no fewer than 25,000; whereas no more than 5000 or 6000 could be required, in order to rectify the whole spirits which could be produced from the low wash stills; and, in order to remedy this, he would propose an imposition upon the rectifying stills, of the same licence duty of 91. per gallon, as upon the low wash stills; by which means, indeed, the number of these rectifying stills might probably be reduced to about 6000. But upon the whole of what he proposed, with respect to the duties on spirits, he was convinced, that, be

sides the providing for the deficiency of the duties on coals, now proposed to be repealed, an annual addition of nearly 100,000l. would be made to the revenue of the country, and in such a manner as would be advantageous also to the morals and health of the people.

Mr. Dundas then moved, that it is the opinion of this committee, that the duties now payable on coals, culm, and cinders, brought coastwise into any port or ports of that part of Great Britain called Scotland, to cease, determine, and become no longer paid.

When sir John Sinclair had said a few words, signifying his approbation of the resolution, it was put and carried. Several other resolutions, with respect to the duties on spirits, were also agreed to; and the bill which was brought in to procure this repeal, &c. regularly passed into a law.

While these and other measures were employed to encrease the revenues of the country, and enable it to maintain its influence and character in the scale of nations, a plan was formed to advance its prosperity, augment its strength, and multiply its resources, by improving and enlarging the agriculture of the kingdom.

On the same day, sir John Sinclair, who had devoted a large portion of his time and talents to finance and political economics, submitted to the consideration of the House the motion of which he had given previous notice, with respect to the state of agriculture in this country. He then proceeded to state at considerable length, and with much precision, the improvement of which agriculture was capable in Great Britain, and the

great advantages which were to be derived from it. Nothing, in his opinion, seemed so likely to effectuate this desirable purpose, as the appointment of a board of agriculture, composed of respectable gentlemen, perfectly conversant in and acquainted with the subject, as well as considerably interested in the success of the scheme, and who, he would propose, should act without any reward or emolument. Various advantages would, as he conceived, be derived from such a plan, and the expence would not exceed 30001. in salaries to clerks, &c. This being a public board, would no doubt have the privilege of franking; and one very material benefit of it would be, the establishing of a free communication of the different improvements in agriculture, from one part of the country to another. He concluded with moving,

"That an humble address be presented to his majesty, entreating, that his majesty would be graciously pleased to take into his royal consideration, the advantages which might be derived, by the public, from the establishment of a board of agriculture, and internal improvement:

"Humbly representing to his majesty, that, though in some particular districts, improved methods of cultivating the soil are practised, yet that, in the greatest part of these kingdoms, the principles of agriculture are not yet sufficiently understood, nor are the implements of husbandry, or the stock of the farmer, brought to that perfection of which they are capable:

"That his faithful Commons are persuaded, if such an institution were to take place, that such in

quiries

quiries might be made into the internal state of the country, and a spirit of improvement so effectually encouraged, as must naturally tend to produce many important national benefits, the attainment of which his majesty has ever shewn a most gracious disposition to promote; and, in particular, that such a measure might be the means of uniting a judicious system of husbandry to the advantages of domestic manufacturing industry, and the benefits of foreign commerce, and, consequently, of establishing, on the surest and best foundations, the prosperity of his kingdoms:

And, if his majesty shall be graciously pleased to direct the institution of such a board, for a limited time, to assure his majesty, that his faithful Commons will chearfully defray any expence attending the same, to the amount of a sum not exceeding 3000l."

The address was supported by Mr. Pitt, Lord Sheffield, Sir William Dolben, Mr. Pulteney, Mr. Dundas, and Mr. Wilberforce, and was opposed by Mr. Fox, Mr. Sheridan, Mr. Hussey, and Mr. Grey. It was, at length, carried on a division of 101 against 26.

The state of those unhappy persons, who, in consequence of their crimes, receive the sentence of transportation, seem not to have been regarded with that attention which might be expected both from the humanity and policy of government, both as to the general objects of public justice, and the views of public conomy.

This interesting subject, sir Charles Bunbury submitted to the attention of parliament, on Friday, the 31st of May, in order to

move certain resolutions which might produce snch regulations, as would be consistent with the general view and object of legal punishment. He did not conceive it would be necessary for him to make any apology to the House, when he assured it, that his design, on the present occasion, was to lessen the sum of human misery, and to prevent an unnecessary expenditure of the public treasure. He conceived that not only humanity, but policy should induce his majesty's ministers to turn their thoughts towards the unhappy convicts distined for transportation, He then called the attention of the House to the situation of these unhappy persons, in the interval between their sentence, and its being carried into execution. During this time, which fre quently continued for many months, they remained in their respective prisons in rags, filth, and idleness; and afterwards they were sent on board the hulks, where they frequently staid a considerable time; so that those whose morals were not totally depraved, were rendered completely so by such a mischievous and impolitic association. He then estimated, that, of the seven years transportation, which was the sentence of the court, two years were mispent in indolence and bad company; reckoning one year consumed in gaol, and on board the hulks, with the average passage to New South Wales, and return from thence; each of which voyages cost 201. per man, so that the system was as expensive as it was baneful. Thus, nearly one third of their term, and sometimes more, was wasted in a manner not only adverse to reformation, but calcu

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