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Government. From the commencement of the war to the present time, the American Government has been always willing to make peace, without obtaining any cession of territory, and on the sole condition that the maritime questions might be satisfactorily arranged. Such was their disposition in the month of July, 1812, when they instructed Mr. Russell to make the proposal of an armistice; in the month of October of the same year, when Mr. Monroe answered Admiral Warren's proposals to the same effect; in April, 1813, when instructions were given to three of the undersigned, then appointed to treat of peace, under the mediation of Russia; and in January, 1814, when the instruc tions under which the undersigned are now acting, were prepared.

tibility with the assurances in Lord Castlereagh's the United States, been the declared object of their letter to the American Secretary of State, proposing this negociation, and with the solemn assurances of the British Plenipotentiaries themselves, to the undersigned at their first conferences with them. The undersigned, in reference to an observation of the British Plenipotentiaries, must be allowed to say, that the objects which the Government of the United States had in view, have not been withheld. The subjects considered as suitable for discussion were fairly brought forward in conferences of the 9th ult. and the terms on which the United States were willing to conclude the peace, were frankly and expressly declared in the Note of the undersigned, dated the 24th ultimo. It had been confidently hoped that the nature of those terms, so evidently framed in a sincere spirit of conciliation, would have induced Great Britain to adopt them The proposition of the British Plenipotentiaries as the basis of a treaty and it is with deep regret is, that in order to secure the frontiers of Canada that the undersigned, if they have rightly under- against attack, the United States should leave their stood the meaning of the last Note of the British own without defence: and it seems to be forPlenipotentiaries, perceive that they still insist on gotten, that if their superior population, and the the exclusive military possession of the Lakes, and proximity of their resources give them any advanon a permanent boundary and independent territory tage in that quarter, it is balanced by the great diffor the Indians residing within the dominions of the ference between the military establishments of the United States. The first demand is grounded on the two nations. No sudden invasion of Canada by supposition, that the American Government has the United States could be made, without leaving manifested, by its proceedings towards Spani, by the on their Atlantic shores, and on the oceau exposed acquisition of Louisiana, by purchase of Indián to the great superiority of the British force, a mass lands, and by an avowel intention of permanently of American property far more valuable than Caannexing the Canadas to the United States, a spirit nada. In her relative superior force to that of of aggrandisement and conquest, which justifies the the United States in every other quarter, Great demands of extraordinary sacrifices from them, to Britain may find a pledge much more efficacious provide for the security of the British Possessions for the safety of a single vulne able point, than in America. In the observations which the under- in stipulations ruinous to the interests and degradsigned felt it their duty to make on the new de-ing to the honour of America. The best security mands of the British Government, they confined for the possessions of both countries will, however, their animadversions to the nature of the demands be found in an equal and solid peace; în a mutual themselves; they did not seek for illustrations of respect for the rights of each other, and in the cultithe policy of Great Britain in her conduct, in various vation of a friendly understanding between them. quarters of the globe, towards other nations, for she If there be any source of jealousy in relation to was not accountable to the United States. Yet the Canada itself, it will be found to exist solely in undersigned will say, that their Government has the undue interference of traders and agents, which ever been ready to arrange in the most amicable may be easily removed by proper restraints. The manner with Spain, the questions respecting the only American forts on the Lakes known to have boundaries of Louisiana and Floridas, and that of been at the commencement of the negociation held indemnities acknowledged by Spam due to American by British force are Michillimackinac and Niagara. citizens. How the peaceable acquisition of LouiAs the United States were, at the same time, in siana, or the purchase of lands within the acknow- possession of Amherstburg and the adjacent counledged territory of the United States, both made, it is not perceived that the mere occupation by fair and voluntary treaties for satisfactory equivalents, can be ascribed to a spirit of conquest dangerous to their neighbours, the undersigned are altogether at a loss to understand. Nor has the conquest of Canada, and its permanent annexation to

of those two forts could give any claim to his Britannic Majesty to large cessions of territory, founded upon the right of conquest; and the undersigned

(To be continued.)

Printed and Published by G. HouSTON: No. 192, Strand; where all Communications addressed to the Editor are requested to be forwarded.


so many men in our jails for writing libels; while I recollect that so many Gentlemen were sent from Scotland to Botany Bay, on the charge of attempting a revolution in our Government; and, while I hear no word from Mr. WHITEREAD in their behalf, that gentleman must excuse me, if I am very little moved by his eloquence, great as it is, in behalf of these Spaniards. There is a Mr. LOVELL,who has been in our jail of Newgate about four years and a half. His offences were, copying a short paragraph from a country paper relative to the operation of the PROPERTY TAX, and publishing another paragraph, or letter, relative to the conduct of the Transport Board towards French prisoners of war. He might be in error in both instances; but, his affidavits shewed, that he was the author of neither publication; that he copied one, inadvertently, from a country newspaper, and that he did not examine the other with sufficient care. He was sentenced to eighteen months imprisonment for each, and was fined besides; and he is now in jail, where he has been for a year and a half, wanting ability to ay bis fincs. Mr. Houston is suflering two years imprisonment and fine for a book on religion. Away, then, with the d complaints of Don Carrea and Don Puigblanc and all the Dons in the universe, 'till Mr. Lovell and Mr. Houston and others find somebody to feel and to speak for them.- It will vex you very much to know, that the French revolution has produced remarkably beneficial consequences to the country. It is now acknowledged, and even proclaimed, by our Bulwark newspapers, that France has greatly improved in agriculture, during what is called her state of disorganization, though we were told by these same newspapers, and by our insipid and hireling Mr. WALSH, that Napoleon had left none but old men, women, and children to cultivate the land. These poor, feeble creatures have got the land into such a fine state, that we are compelled to resort to a law to protect our farmers against their corn, in which article they undersell us in our own markets. The truth is, that, in addition to this great improvement in the state of France, the Bulwark war has left a load of taxes, which the land cannot pay without high prices. The petitions, which have been presented in

favour of this law, tell us, or, rather, tell
the Parliament, that our farmers cannot
sell so cheap as those who pay no tythes,
poor-rates, and, comparatively,
little in taxes of any sort. What is this
but attacking tythes, one of the most
ancient and venerable institutions. in the
whole world! and these are Bulwark
men, too, who petition in these terms !
In France they have not been able to
restore tythes; or, in your language, to
deliver the country from the want of
tythes. They have not been able to restore
the gabelles, the corvées, the feudal
courts, laws and rights, nor have they
yet seen a Monk in France since the
days of Brissot. They have put up the
Bourbons; but, they have not put down
the code Napoleon.-At the same time
I am reminded of an occurrence that will
give you both pleasure and pain: I mean
the attempt to assassinate Napoleon by
the hand of some hired villain. It will
give you pleasure that villain has been
found to attempt the deed, and pain to
know that it has not succeeded. Your
manifesto has excited a great deal of
anger in our Bulwark newspapers, one of
which, observes, that it was hoped and
expected, that the Tiertford Diclegures
-wald have declared a separation of the
union at once." On the other hand, you
are held in the utmost contempt. You
had courage to menace, but not enough to
strike.-If any of you were, however, to
do here what you have actually done in
America; that is, to endeavour to overawe
the King and Parliament, you would be
hanged, have your bowels ripped out
and flung in your faces, have your bodies
cut in quarters, and the quarters placed
at the king's disposal.How foolishr
that would make Heuriade men look!
Yours to command,

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This is now a most interesting topic. I shall, therefore,insert the Budget-Speech at full length, and when I have so done, I shall offer thereon such remarks as appear to me likely to be useful.

The Chancellor of the Exchequer, in calling the attention of the Committee to the Financial measures of which he had given notice, stated that the House was aware that the Property Tax would ex

pire on the 5th of April next, and that he believed that the Commissioners emseveral other war taxes would also ex- ployed in its collection had been actuated pire three months afterwards, in July. by the purest and most patriotic motives. It was an important consideration whe- They were not a set of men appointed ther the renewal of those taxes should and paid by the crown. They were the be contemplated, or the sums necessary same gentlemen to whom the country to pay off the expences of the war should was indebted for the preservation of be levied in a different manner. It was peace, and whose attention and exertions not his intention as he had already stated in the gratuitous dispensation of justice on a former occasion, to propose the re- did them the greatest honour. There newal of the Property Tax; not merely were certainly many provisions in the because that tax was to expire on the Act about to expire, which should not 5th of April next, or the war with Ame- be adopted at a future period without the rica was terminated; for though it was deepest consideration. He could not a war impost, he did not consider the refer to times when liberty was better House precluded from again resorting understood than to those that followed to it, should circumstances render it ex- the revolution.--Yet let the House look pedient. He did not consider that the at the 1st of Queen Anne, second sectransactions of 1806 on this subject tion, chapter fifty-three, enacted at the could bind future Parliaments against renewal of the French war, and they the interest of the country. He did not would find what duties were then imunderstand a compact between the Com- posed. Amongst others, there was one mons at large and Parliament. On this of four shillings in the pound, on pensions subject, whatever had been stated in the and annuities, and one of five shillings petitions laid before the House would in the pound, on the produce of profeshave had no effect, had more powerful sions. The Commissioners, or the major considerations, required the renewal of part of them, were empowered to exathis impost. He recollected having heard mine or inform upon oath, and all traa Right Hon. Gentleman begging pardon ders compelled to give returns, signed by of the House, for the part which he had themselves, of the whole quantity and taken in 1806, in the increase of the Pro- value of their stock in trade. The Comperty Tax. For himself, there was nothing missioners were besides authorised to which he considered with more satisfac- enter their premises at any hour. With tion than the share which he had in main- respect to the Property Tax, whenever taining that impost. He believed that it had been possible to make the assessthe Property Tax had been the means ment without personal injury it had been of rescuing the land from its difficulties, done. The property in the funds was of supporting the exertions made in the assessed to its full amount, without any cause of European independence, and difficulty. That in land was also pretty effecting the delivery of nations. (Hear, clearly ascertained, but that engaged in hear, hear!)—It had saved the country trade was of a less tangible shape, and a funded debt of 303 millions. It had its assessment could not be very correct. produced in money 150 millions, and If, on the revival of the tax, a new mode saved a capital of unfunded debt of 180 of assessment could be found in that parmillions, and near nine millions of per- ticular branchi, it would probably contrimanent taxes. Yet however productive bute to render it more productive. He it had been, and however useful it might then alluded to a clause included in the have proved at a time when large sums Act in 1803, for allowing private examiwould be wanted, he did not think proper nations, but which did not fully answer te revive it, but considered it more ex- the end proposed. Having thus entered pedient to preserve it as a resource, in into a defence of the provisions of the case of the future renewal of war, to be Property Tax, to prevent that odium resorted to enly in the greatest emergen- from being left, which had been ex cies, as the firm basis of our public cre- pressed against it, and which it so little dit. (Hear, hear!) He had been told deserved, he would now proceed to state of the inquisitorial nature of this tax, and the reasons which induced him to think many complaints had been uttered in its renewal unadvisable; though in the the House against the vexaions which present year, when large sums would be it was said to occasion. For his own part, I wanted to liquidate arrears, such a mea


fication, the present system must have
heen overthrown, and one more vexa-
tious established in its stead. As this
impost would, therefore, now encounter
many difficulties in its operation, and
as it was not the intention of Parliament
that it should be employed except as a
war tax, he thought it was far better
to lay it aside entirely, and to return to
one of those resources which at all
times remained open to the country.
was convinced, however, that in point of
right, had it been expedient, it would
have been excusable to have preserved it
for the purpose of diminishing the sum
which must be raised by loan. As to
the amount of the expenses of the year,
until the ratification of peace by Ame-
rice should be received, it would be im-
possible to ascertain it correctly. He
could not enter into any details on that
subject, as its reduction would in some
sort depend on the period at which this
intelligence should be received. What
he should now propose would therefore
not be entirely on the footing of peace
expenditure. Large sums of money would
be required this year: sums, which
even the renewal of the Property Tax
would not have covered. But since it
was abandoned, the loan must be consi-
derably larger. In taking an enlarged
view of our present situation, he would
not compare it with that of the country
when it was involved in difficulties at the
close of the American war, and our pub-
lic credit was really giving way. He
would oppose it to the most flourishing
period of our history, that which preceded
the long and extraordinary warfare in
which we had been engaged.

sure might have appeared to many pre
ferable to raising a loan, and on account
of the advantages which it promised to
yield, perfectly justifiable. At the Peace
of Amiens, the Property Tax had been
pledged to make good a large sum of
money, and charged for a period of niue
years. Though its renewal would there-
fore have heen authorised by present
circumstances, he had considered that
the immense fluctuation. of price which
had taken place in almost every article
would have introduced so great a variety
as to make returns extremely difficult.
The impost would have fallen, besides,
with particular weight on the class of
farmers, who would have found them-
selves rated far beyond their real property.
The assessment had been calculated on
a fair average, but when the fluctuation
of prices became excessive, the average
could no longer be regarded as just.
Many ideas had been suggested to con-
tinue that tax during the present year,
with various modifications. It might
have been done on three different prin-
ciples. By exempting those classes, on
whom its operation was considered as
likely to produce an unfair pressure, and
including all fixed property. But the
chief ground on which this impost had
been cheerfully borne, was, that all were
included in it. When that should no
longer be the case, it would appear that
Government were encroaching on the
good faith of their creditors. Another
mode might have been adopted; persons
might have been charged in a proporti-
onate ratio to their incomes; the rich
might have been made to pay much, and
the poor, little but this would have
been impracticable. The act gave no
insight into the whole income of any one;
it charged every species of property,
without enquiring about its proprietor.
Any gentleman, for instance, might be
a partner in a banking-house in London,
might be one of a commercial partnership
at Bristol, might hold a share in a ma-
nufactory at Manchester, and have
100,000l. in the funds (a laugh); for
every one of these he would be assessed
separately; he might gain on the one
and lose on the other, and no one would
know h's real income. There was no
case in which the whole of a man's re-
venue was known, unless when he ap-
plied for an abatement to be made. To
revive the Property Tax with this modi-

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