SATURDAY, DECEMBER 23. The feveral Bills before the Houfe, amongst which was the Exchequer Bills Bill, were forwarded in their refpective ftages. Thefe were, for the most part, third readings. SATURDAY, DECEMBER 30. The Royal Affent was given by Commiflion to the following Bills: --The Exchequer Loan-the Marine Mutiny the Scots Distilleries-the Neutral Ships -the Corn Importation - the Annual Indemnity-the Scots Militia-and the Southampton Church Bills and alio to the Bill for adding a Battalion to the 60th Regiment of Infantry. The Lords Commiflioners on this occafion were the Lord Chancellor, the Duke of Portland, and Lord Kenyon. The Bills upon the Table were read in their respective stages; after which the House. adjourned. HOUSE OF COMMONS. SATURDAY, NOVEMBER 25. THE Scots Diftillery Bill, Army and Navy Seduction Bill, and Neutral Ships' Bill, were read a fecond time and committed. The Land Tax Bill and the Malt Tax Bill were read a third time and passed. MONDAY, NOVEMBER 27. Mr. D. P. Coke moved for leave to bring in a Bill to regulate the trial of Caufes and Indictments within certain Cities and Towns Corporate in England. Leave given, and Bill ordered. Sir John Sinclair, conceiving that no information ought to be withheld that would enable the Houfe to judge of the efficiency and probable effects of the Chancellor of the Exchequer's novel and important fyftem of Finance, gave notice, thet he should to morrow bring forwatd a motion for examining at the bar of the Houfe certain Collectors and Commiffioners of the Revenue relative to the produce of particular Taxes. Lord Belgrave rofe to make his promifed motion on the 7th of William, commonly called the Treating Act. Adverting to the circumftances that attended the late election for Southwark, and the doubts which arofe on the conftruction of the Treating Act, he felt it his duty to move for leave to bring in a Bill to put an end to all ambiguity on the fubject. In fupport of the ncceffity of fuch a meafure, his Lordfhip mentioned two oppofite decifions of Committees on the conftruction of the A&t. One was, that a perfon who had been guilty of corrupt practices fhould not be eligible for the iame place. Another was, that he fhould not be returnable to the fame Parliament. Though the conftruction of the Act was rather ambiguous, yet its fpirit was clear. In conformity to what he conceived to be its object, he fhould propofe to adopt in the amended Act, namely, so incapacitate a Candidate who had been guilty of corrupt practices at his election, from being eligible for the fame place in Parliament at all for the fame feffion. His Lordfhip concluded by moving, "That the Act of the 7th of King Wil liam fhould be read." It was read accordingly. He then moved for leave to bring in a Bill to explain and amend the faid A&. Leave was given, and a Bill ordered. TUESDAY, NOVEMBER 28. The Chancellor of the Exchequer ftated, that the public accounts were not in fufficient forwardnefs to enable him to enter upon a more detailed ftatement of the Ways and Means for the enfuing year to-morrow. He therefore informed the Houfe that he should defer his notice to Friday. Mr. Huffey rofe to point out an inconvenience which would arise from the Chancellor of the Exchequer not fubmitting a refolution for the decifion of the Committee on Friday latt; and this inconvenience would be increafed by the delay now propofed. He adverted to the ftate of the Land Tax Bill, which had already pafled that Houfe, and was now in its lat ftage in the Upper Houfe. If this Bill paffed in its prefent fhape, no. alteration could be made in the A&t during the prefent Seffion. The duty must therefore remain at 4s. in the pound, and fubject the other articles of taxation to a difproportionate duty; this he thought partial and unjuft. The land was, in his opinion, better able to bear an additional tax than the articles felected by the Chancellor of the Exchequer. Mr. Pitt confidered the obfervations fo irrevelant as to be unworthy of notice. The Order for to-morrow was then difcharged, and fixed for Friday. Mr. Hobart ftated the neceflity of difpatch in the progrefs of the Bill for continuing the Act of lait Seffion for the panith punishment of perfons feducing men employed in his Majesty's Land and Sea fervice, on account of the Act being nearly expired. He therefore propofed that the Bill fhould be read a third time, after the other Orders were gone through. [Our readers will recollect that the At alluded to was limited to one month after the commencement of the then next Seffion of Parliament.] Lord Belgrave brought up the Bill for explaining and amending the Treating A&t. The Bill was read the first time. The other Orders of the Day being gone through, the Seduction Bill was read a third time and pafled. WEDNESDAY, NOVEMBER 29. Sir John Sinclair faid, he had given notice of a motion for the attendance of the Board of Commiffioners of the Taxes, but that fome circumstances had occurred to induce him not to perfift in that motion. He alluded to a paper, the authenticity of which he believed was not in any degree queftioned, viz. the Declaration of the Executive Directory of France. He had feen that paper this morning; it difplayed in fuch ftrong and unequivocal terms the hoftility of the enemy, and announced fo openly their intention of invading this country, that he could not as an Englishman, or as a friend to his country, think of propofing any motion which could, in any degree, tend to leffen our unanimity in the eyes of the enemy. Mr. Pitt faid, if the Proclamation of the Directory had made one convert to unanimity, he fhould rejoice that it had been publifhed. He oppofed the intended motion, because he thought the Houfe fully as competent to judge what the operation of the intended tax would be, as the Commiffioners of the Taxes. The other Orders of the Day were then deferred. A Menge was received from the Lords, ftating that their Lordships had agreed to the Bank Reftriction Act, the Scotch Note Bill, and the French Lawn Bill. FRIDAY, DECEMBER 1. Committees of Ways and Means and Supply deferred till Monday. The Call of the Houfe was difcharged, and the Defaulters' names to be reported on Monday. An account of the number of perfons affeffed to the Window Tax prefented, and ordered to lie on the table and be printed. Leave was given to bring in a Bill to continue the Act of laft Seffion for allowing Corn to be imported. Mr. Pitt deferred the farther confideration of his Plan of Finance till Monday. MONDAY, DECEMBER 4. Mr. Hunter brought up an account of the expected amount of the Affeffed Taxes for the year 1797, up to the 5th of April 1798. On the motion of Mr. Pitt, the Order for calling over the names of defaulters was discharged. WAYS AND MEANS. The Order of the Day was read for the Houfe to refolve itself into a Committee of Ways and Means, to which were ordered to be referred the different accounts prefented in the courfe of last week. The Houfe having refolved itself into the faid Committee, The Chancellor of the Exchequer faid, on a former day he stated fo fully the general outline and principle on which he intended to provide for the fupplies, that he fhould now confine himself to a narrow compafs. The Committee were aware that he proceeded on the fuppofition that it was felt and admitted, that the prefent moment called for vigorous exertions and uncommon facrifices to counteract the machinations of an obftinate, ambitious, and inveterate enemy; an enemy, whofe avowed object was the deftruction of our Religion, our Laws, and our Government. It was therefore our duty, if we had the courage of freedom, and the fpirit of Englishmen, to combat, not for indemnity, but exiftence. Fortunately for us, there never was a nation whofe profperity furnished her with fuch extenfive refources for perfevering, with effect, in a conteft which implicated in its iffue all that was dear to us as men and as Englishmen. It would be recollected, that his plan embraced two objects, to prevent a great accumulation of debt in the market, by extending to an inordinate degree the funding fyftem, and to guard againft entailing the burthen upon pofterity, by a fpeedy redemption. It would alfo be recollected, that he had stated that an immediate call on the income and property of every individual would be improper, if not impracticable. It then remained to find a criterion of his property by his expenditure, and this would be found more beneficial to the State, and more just to the Individual. The Affelied Taxes, he propofed, fhould be the medium of carrying this into effect. H 2 Th They were paid, he faid, by about 800,000 mafters of families, under whofe roof would be found a population of four millions. The number of poor who would be excluded amounted to three millions. This diftinction he intended to follow up with a variety of modifications and abatements, with a view to prevent the preffure from falling too heavily on the lower order. These taxes he had taken at 2,700,000l. but as part of them (600,000l.) had been impofed laft feffion, no precife estimate could be formed of their total amount. The abatements which he had to propofe, affected thofe chiefly who paid only the prefent taxes on houfes and windows. In cafes where the perfon paid alfo for horfes, carriages, and male fervants, it was his intention the duty fhould be trebled. In the former cafe he should propofe a modification of the new duty. With the house and window tax he fhould likewife couple the watch and dog taxes. The duty he conceived ought not to be triple on the man who kept one watch and one dog in a houfe of inferior rent. Where many watches and feveral dogs were kept, it would in general be found that the owner was liable to the horfe, carriage, or fervants tax, and subjected to the triple duty. It was therefore his intention to propofe, that thofe who contributed only to the houfe, window, the dog, and watch taxes, fhould not pay the triple affeffment in any cafe where his contribution did not exceed three pounds. On thofe whofe payments were urder that fum, he propofed the duty fhould attach as follows: thofe whofe Affeffed Taxes were under three fhillings, were not to be fubjected to any addition. If they paid above three fhillings, and under one pound, to pay half a rate; namely, half the fum which they paid at prefent for inftance, where the party now paid 10s. he should pay 15s. From 11. to 21. to pay a fingle rate, i. e. where a man now paid 30s. he was to pay 31. Wien 21. and under 31. he was to pay double; for example, the perfon who paid 50s. was to contribute 71. 10s. Where the party paid 31. and upwards to 30l. he was to contribute according to the treble rate: thus, the individual who paid 31. 38. fhould be called upon to contribute nine guineas in addition. It would, he remarked, be fcarcely poffible to form an estimate of the numbers who would be exempted by thefe arrange. ments from the preffure. Taking the There were then no more than 300,000 mafters of families in the country who could be affected by the operation of the Tax in a ferious degree. On looking, however, to the common object which this measure was calculated to effect, it was neceflary that the Tax fhould be ftrictly enforced. Where the marks of opulence appeared in the keeping of carriages, horfes, and male fervants, those perfons who may well be fuppofed to afford it, their expences fhould bear a triple rate on all the other duties. This was not all: Where a man could afford to pay sol. and upwards for Affeffed Taxes, his expences may be calculated as falling little short of ioool. per ann. He fhould therefore propofe, that thofe who paid from 30l. to sol. fhould now pay three and a half over their former affefliment, and those who paid above 5ol. quadruple. According to the above statement, the fcale of proportions would stand as follows: il. to 21. 21. to 31. 31. to 301. 30l. to gol. A Half Rate A Single A Double A Trebie Three & a half 50l. & upwards A quadruple The Right Hon. Gentleman now proceeded to defcribe the cafes that were fit for modification and abatement. Among others he mentioned inn-keepers, who already contributed a large proportion. Perfons in particular streets in the metropolis, who paid high for their fituation, &c. And ftated, that in any cafe where the Houfe Duty fhould exceed a certain proportion of the occupier's income, he fhould be relieved in a given proportion to that income. Whether the duty was fingle or double, if the party could make it appear that his income was lefs than 60l. a year, he fhould be exempted from the faid additional duty i and And where the faid Annual Income hall appear to be not lefs than zool. every fuch perfon fhall be entitled to fuch an abatement of the Additional Duty now granted as may be neceflary to reduce the fame in each cafe refpectively to a fum not exceeding one-tenth part of the faid Income. In order to prevent evafions and fraudulent statements, it would be required of the party applying for relief to give in his declaration upon oath, and alfo that his statement fhould be open for inspection, the better to detect falfe returns. Commiffioners were to be appointed in different parishes and districts, to manage the bufinefs, with a fmall compenfation for their trouble. In confequence of the increase of commiffion for managing and collecting, there would be a defalcation in the amount, which in his former statement he had eftimated at 8,160,000l. The charges for collection now amounted to little lefs than 100,000l. on 2,700,000l. From the returns that had been made, which comprised about four-fifths of the whole kingdom, he was led to believe that the charges for managing the treble rate would not exceed 900,000l. or one million on 8,200,000l. which, allowing for all deductions and modifications, would leave a net sum of eight millions, one million over the fum at which he laft took the eítimate of the total produce. Alluding to the numerous evafions and falfe returns that had been made in the late call on the country for horfes for the provifional cavalry, he fuggefted the propriety of extending fome indulgence retrofpectively to the perfons who had practifed thofe evafions, as an inducement to make a bona fide return on the prefent occafion. The indulgence he propofed was a remiffion of the penalties already incurred. This he was perfuaded would counterpoife the deficiencies that were to be apprehended from increasing the rates. Among the modifications he had omitted to fuggeft the propriety of making fome diftinction in favour of thofe whole taxes may be increafed in an undue proportion. Perfons with large families, he thought were fair objects of modification or exemption. The Committee might think it most defirable to fix the icale according to the number of children. Thofe who had no family he thought fhould be rated higher in proportion to their income. Having gone through his detailed ftatement, of which the above is a faithful abstract, Mr. Pitt recurred to the principle on which his fcheme was founded, and repeated in fupport of it, the arguments which he urged on the former occafion. It was not, he allowed, free from objections on the firft view; but he challenged any Gentleman to produce a fcheme for raifing fo great a fum in a mode fo univerfally comprehensive, equal and more fufceptible of modification and abatement. He alfo wifhed Gentlemen to recollect that the burthen, however heavy, would not be permanent, and that though it would be too much for ordinary occafions, yet that the prefent was one which imperiously demanded it. Confidering, therefore, that the impefition was to be temporary; that it was propofed, not in a period of ufual war, but in the crifis of defence againit all the evils which we dreaded, and all the bleffings we enjoyed, it must be found light in the balance. If the Committee was fatisfied on thofe topics, there would be no occafion to recur to preliminary points. Gentlemen would view it with the defire of following up the principle of miti gation; and, above all, he hoped they would adopt the plan he had the honour to fubmit; for fure he was, that it was the most practicable in the execution, and calculated to meet the extremity of danger, at which we were at the prefent moment. He concluded by moving a long ftring of Refolutions founded on the above statement. Sir William Pulteney approved of the principle, but did not think its operation was fufficiently extensive. The whole fupplies for the year, he thought ought to have been raifed in this manner. Earl Temple fpoke to the fame effect, and recommended a greater facrifice for the profecution of the war. Mr. Nicholls deprecated the fyftem as oppreffive and unjust, and accufed Minifters of infincerity in their late attempts to Negotiation. He complained of the undue influence the other Houfe had acquired in the Legislature, and was proceeding to quote pallages from Mr.. Burke's publications, when he was called to order by Earl Temple. Mr. Tierney contended that the Hon. Gentleman's obfervations were conftitutional. Mr. Nicholls complained that he was not fuffered to deliver his fentiments in that House, and declared his intention of conveying them to his conftituents through the medium of the prefs. Sir R. Mackworth fupported the plan in an eccentric fpeech. The Secretary at War spoke in favour of the scheme, and vindicated the Minifter's conduct during the negotiation. Mr. Plomer thought the tax unjust, oppreffive, and ruinous; as did Mr. Hobhouse who followed. Mr. Pierrepoint thought it would be a great recommendation to the plan, if the Royal Family offered their contri butions. Colonel Wood recommended as a fubtitute, a tax of one per cent. on property, which would produce twenty millions. Mr. Dent was not prepared to give a decided opinion. Mr. Ellifon approved of the plan in 'Loto. Mr. Tierney oppofed the fcheme in detail, after which a divifion took place; for the Refolutions, 214; against them, 15; Majority, 199. The Report was ordered to be received to-morrow. Sir John Sinclair wifhed the Refolutions might be printed. Mr. Pitt replied, that it must appear defirable that the bufinefs might be concluded before the recefs. The Bill would then be printed, and Gentlemen would have an opportunity of difcufling the whole plan in a Committee. TUESDAY, DECEMBER 5. Mr. Pitt faid, he had not been able to give the Reports of the Finance Committee that attention which was neceffary before a difcuffion took place upon the fubject. He therefore moved, that the confideration of the Reports fhould be enlarged from Thursday next to Monday fe'nnight. Agreed to. Mr. Hobart brought up the Report of the Committee of Ways and Means. The Refolutions were read. On the question for their being read the fecond time, Mr. Wigley faid, on a fubject so novel and important, he thought it the duty of the Minifter to allow a thort interval for deliberation. It was alfo, he faid, of that alarming and oppreffive nature that Gentlemen ought to have an opportunity of confulting their Conftituents before the meature was paffed into a law. To him the operation of the meafure seemed partial, and would prefs peculiarly hard on perfons affeffed between three pounds and thirty. The principal burden of the feven millions fell upon 200,000 inhabitants, whofe fituation precluded them from adequate relief on the principle laid down, while thofe in the highest situations were not affected in a proportionable degree. Mr. Jones faid, that he felt the neceffity fo extremely urgent, that he was compelled to give his aflent to the Refolutions. He wished it to be impreffed on Gentlemen's minds, and engraven upon their hearts, that every 6d. that was expended, and every drop of blood that was fhed in the conteft, were wholly to be afcribed to the infatiable ambition and inveterate animofity of the five defpots of France. In order to restrain their ambition, which feemed to have no bounds but the extinction of our laws, religion, and liberty, he should give the Refolutions his most hearty approbation, referving the power of fuggesting modifications. Mr. 1 |