Oldalképek
PDF
ePub

from coming into the world, or controul | suitable provision. The arts of designing them when they are in it? You might as men had wrought upon our subjects in well bring in a Bill to prevent the appear- that country, to throw off her constitutional ance, or regulate the motions, of a comet. dependency on this, and to resist our lawJohn the Painter was so far from fearing ful authority, by an appeal to arms. Godeath, that he courted it; was so far from vernment had taken every step which was concealing his act, that he told full as much likely to recall the colonists to a proper as was true, to his own conviction. When sense of the duty they owed to the motheronce a villain turns enthusiast, he is above country. Lenient measures had, however, all law. Punishment is his reward, and an effect very different from what might death his glory. But, though this law reasonably be expected; our moderation will be useless against villains, it is dan- only increased their insolence; our tendergerous, and may be fatal to many an in- ness their disobedience; and what arose nocent person. There is not an honest from sentiments the most indulgent and industrious carpenter or sailor, who may affectionate on our part, was interpreted to not be endangered in the course of his spring from motives which never existed. daily labour; they are constantly using Our moderation was looked upon to have fire and combustible matter about shipping, proceeded from timidity, and our reluc tarring and pitching, and calking; accitance to coercion to an inability to support dents are continually happening; and our just authority. The avowal of indewho knows how many of those accidents pendence cleared up what had been himay be attributed to design? Indeed, the therto deeply involved in obscurity; and Act says, the firing must be done "wil- that in such a manner, and accompanied fully and maliciously;" but judges and ju- with such striking circumstances, as to afries do not always distinguish right be- ford reasonable expectations, that from twixt the fact and the intention. It is the that instant there would but two descripprovince of a jury only to try the fact by tions of men exist in this country; such the intention; but they are too apt to as would be for exerting the whole strength judge of the intention by the fact. Jus- of this country in support of its legislative tices of peace, however, are not famed for authority, and such, as looking upon the accurate and nice distinctions; and all task attended with great expence and difthe horrors of an ignominious death would ficulty, might think it better to withdraw be too much to threaten every honest our care and protection entirely. These ship-wright with, for what may happen in expectations, however rational, did not the necessary work of his calling. turn out as might be expected; for the very persons who think America of the utmost importance to the strength and national dignity of Great Britain, nevertheless contend, that the surest means of recovering it, is to abandon our rights, by way of insuring them. The other description of men, who might think the recovery of America not worth the trouble, and expence, were so inconsiderable in point of number, that he mentioned them merely for form sake; so that he might, stating the exception of the two descriptions just mentioned, justly affirm, that there was a very great majority of the nation at large, who were for prosecuting the war against our rebellious subjects in America, till they should acknowledge the legislative supremacy of parliament, or be compelled to it. His lordship then observed, that from a variety of concurrent circumstances, nothing decisive had been attempted till late in the course of the last summer, when, considering that the time for carrying on military operations had been far advanced, our arms effected as much as the most [R]

But, as I think punishment necessary for so heinous an offence, and, as the end of all punishment is example; of the two modes of punishment I shall prefer that which is most profitable in point of example. Allowing, then, the punishment of dath its utmost force, it is only short and momentary; that of labour permanent; and so much example is gained in him who is reserved for labour, more than in him who is put to death, as there are hours in the life of the one, beyond the short moment of the other's death.

Mr. Henry Dundas spoke against the motion.

The question was put: for the words 10; against them 39; the Bill was ordered to be reported, but it was afterwards dropped.

Debate in the Commons on the Budget.] May 14. Lord North rose. His lordship observed, that the expences of the American war were great, but they were necessary, and would of course require a [VOL. XIX.]

93,000l. horse guards reduced, 1,000%. American extraordinaries, 1,200,000. Hessian chasseurs, 36,000l. Hanau ditto, 16,000/ Anspach troops, 39,000l. deficiency, Hessian chasseurs, 3,000l. total expence of army, 3,773,000l. Ordnance, 320,000l. extra ditto 272,000/. in all, 592,000l. Miscellaneous services: Scotch roads and bridges, 7,000l. civil establishment in America and Africa, 27,000l. American surveys, 3,000l. German hospitals, 41,000l. sufferers in America, 33,000l. convicts on Thames, 1,800. Commons addresses, 13,000. expences advanced for inquiries relative to the state of the poor throughout England and

sanguine expectations could have formed. | 105,000l. half-pay to reduced officers, So matters stood at the close of the campaign. We had now every reason to expect, that the present would effectually put an end to the distracted state of that country, by compelling the obstinate to a due submission to the laws, and by affording a protection to those, who, from compulsion, had been forced into measures they secretly abhorred. The expences of this just and necessary war were great, and the burdens consequent of such measures heavy; however, the propriety of them being acknowledged, it remained with government only to provide for those expences in such a manner, as to throw the weight as much as possible upon the opulent; or, in other words, to tax pro-Wales, 500l. in all, 144,000l. Exchequer perty instead of labour. In a commercial and manufacturing country, customs, excises, or taxes, which eventually affect the merchant or manufacturer, ought to be avoided; so ought all taxes of any kind, which are felt by the lower part of the community, either as raising the price of raw materials, or falling heavy upon articles of daily and necessary consumption. This could not always be the case, particularly in great operations of finance; because, when large sums are to be raised, they require suitable provisions, and must reach the body of the people, who are the great consumers; but in instances where the sums wanted will admit of it, the objects of taxation should ever be property and the luxuries of life. The taxes, therefore, which he meant to propose to the House, were to be laid strictly conformable to the system of taxation he had now explained. They would be productive taxes; they would fall on property, where that object was in contemplation; or upon what was generally understood to bear a direct relation to the luxuries of life.

His lordship then proceeded to state the different items granted in the committee of supply, under the respective heads of expenditure. He said, the expence of maintaining seamen, including 45,000 marines, was 2,340,000l. ordinary of navy, 400,805. buildings, 465,500l. Greenwich hospital, 4,000l. navy bills paid off, 1,000,000l. in all 4,210,305l. Army in America, &c. 648,0097. staff in Great Britain, 11,470. Hanoverians in Gibraltar, &c. 56,0741. Hanau troops, 18,000l. ditto Waldeck, 17,000l. do. Brunswick, 93,000l. Hessians, 336,000l. provisions for foreign troops, 41,000l. deficiencies ditto, 7,000l. artillery ditto, 48,000l. Chelsea hospital,

bills discharged, 1,500,000l. vote of credit discharged, 1,000,000l. civil list arrears, 618.000l. prizes to be paid in lottery, 500,000l. grants 1776, 61,000l. three and a half per cent. 1758, 44,000l. land, 250,000. malt, 200,000l. in all 558,000l. Total of supplies, including 56,990/. excess of ways and means, 12,592,534l. Before he proceeded to state the sum he intended to fund, he observed, that a tax upon servants was often strongly recommended, as those who kept them were always presumed to be proper objects of taxation; that the operation of the tax would have a double effect; respecting those in the high classes of life, it would be taxing a luxury, and one too of the first magnitude; and as to the middling people of all descriptions, it could not be very severely felt. It was designed to be a tax upon male servants. With such as kept two male servants, and all who kept a greater number, it might most certainly be deemed a luxury, which rose in proportion to the number. Some kept thirty or more male servants. Every one would readily agree, that men of that description might well afford to pay a guinea each. Descend downwards to the person who kept but two, the principle held good. If the tax should press hard upon any person of that description, all he had to do was to keep but one. There was but one plausible objection to the tax; and it was, that it would press hard upon great numbers of people who kept but one, and did not keep a second; persons who possessed but scanty incomes, &c. Even in that case, he doubted much whether the tax would be much felt. Few, indeed, kept a male servant who would have just reason to complain; there might be some excep

tions; but it was impossible for the mind of man to frame a general tax, that would not fall seemingly heavy upon some individuals. Besides, as the tax was expected to produce a large sum, and was taken in the ways and means accordingly, it would be very improper to make such exception, on purpose to relieve persons of that description from the tax; because it might, in fact, exonerate a very great number of persons that were well able to pay. For instance, those who kept but one servant would not only avoid the tax, but he that kept two, to avail himself of the exemption, might discharge one; and thus a very great number, much the greater who were to contribute to the tax, would be totally exempted. For these reasons, he would propose it to be a general tax; because it was intended to be productive, which it never could, if those who were to contribute so largely to it were to be exempted, in order to free a few individuals, who might not be proper objects of a tax, intended to be laid on luxury. Computing, therefore, that there were about 100,000 male servants in this country, liable to pay the tax at one guinea per annum, he should take it at that computation, which would produce 105,000l. He observed, that it was only designed to tax servants retained for luxury, not those employed in trade, manufactures, commerce, &c,

The next tax he proposed to lay, was an additional duty on all deeds and paper writings sealed. The shilling stamp laid on the 7th Geo. 2, produced 32,000l. the tax laid on the last year produced rather more; an additional tax, therefore, of 18d. would produce about 45,000l. He meant to extend it to certain transfers of property in the northern part of the kingdom, to surrenders of copyhold estates in England, which, at a very low computation, would produce 10,000l. per annum; so that the whole of the stamp duties would amount to 55,000l. He estimated those duties very low, for though there was an additional shilling laid upon deeds the preceding session, they produced an increasing revenue.

The duties laid on the materials used in the making of glass on importation was a very impolitic one, because it tended to encourage the foreign manufacture, and discourage our own. He should, therefore, move to have the duty upon importation repealed, to have additional duties, nearly equal to a prohibition, laid upon

wrought or manufactured glass imported; which would, at least as far as the home consumption was concerned, give us the whole of the manufacture. It must be by the way of an excise; it was unavoidable; but when the smallness of the duty was considered, and the great advantages balanced against it, he trusted it would be found every way acceptable and beneficial. To effect this, he proposed to repeal the duties laid, by the 19th of the late king, on all materials or metals imported, and used in the making of glass; and to insure the monopoly, to lay a duty of 16d. per pound, on all enamelled, stained, and paste glass, window glass, and glass cakes; and 4s. per dozen on all bottles imported. This would of necessity keep the whole glass manufactory within the kingdom. It would lower the materials, and totally prevent the native manufacturer to be under-sold. In consideration of this very great encouragement to enable the manufacturer to pay the tax, he would propose to lay the following excises; that is to say, 7s. per hundred on all spread glass; 14s. on all other window glass; 3s. 6d. per cwt. upon all materials prepared and used in the making of common bottles, not being phials, or intended to hold chymical preparations, garden glass, and other phials, made of common bottles. tax, he computed, would bring in about 4.5,000/.

This

The last tax he had in contemplation, was a tax upon another species of property, upon estates, houses, and goods, sold by auction. The tax was intended to an swer more purposes than those of mere finance. Auctions were multiplied of late years, in all parts of the kingdom, to that excess, as to be very mischievous to every fair trader; and in many cases were attended with circumstances of gross fraud and imposition. But even where they were accompanied with no such circumstances, they were fair objects of taxation, and were already taxed in Holland, the country in Europe where the public burdens were most judiciously laid on. If the manner of paying a tax had any thing to recommend it, the present would; for it would at all times be paid with facility, from the produce of the sale, without patting the person who was to pay it to any difficulty. He believed it would be a very productive tax, but he should take it at 37,000l., much under the mark. As auctioneering was become so extremely profitable a business, and from which such

large fortunes were made, he thought the auctioneers themselves were very proper objects of taxation; taking that circumstance into consideration, he should lay the tax accordingly. He proposed, therefore, to lay a tax of 20s. upon every auctioneer in London and Westminster, and 5s. upon every other auctioneer in Great Britain. This tax would have another beneficial effect, as it would ascertain their number, and places of abode, and of course render the collection of the tax much more easy and certain. The sum of 3d. in the pound for every 20s. assigned by sales by auction of any interest in possession, or reversion, in any freehold, copyhold, leasehold tenements or holdings; and of any utensils of husbandry, farming, stock, ships, and vessels; and of any reversionary in the public funds. And the sum of 6d. for every 20s. arising by sale of all furniture, fixtures, plate, pictures, jewels, books, horses, and carriages; and all other goods and chattels whatever.

His lordship having gone through the supplies, and his account of the proposed taxes, then proceeded to state the Ways and Means to point out the deficiency, and to specify it, as the sum meant to be funded. The land tax, at 4s. in the pound, was 2,000,000l. malt, 750,000l. surplus of sinking fund, 5 Jan. 295,000l. ditto, 5 April, 760,000l. growing produce of the sinking fund, 1,239,000l. duties on rice, &c. 4,000l. American revenues, 1,000l. gum seneca duty, 1,000l. from lord Holland's executors, 200,000l. and new exchequer bills, 150,000l. which amounted in the whole to 7,452,000l. This, then, his lordship observed, would leave a balance, including the excess of grants, of 5,500,000l. so as to balance the supplies, which he stated before, were 12,952,000l.; 5,000,000%. of this deficiency he proposed to fund, and raise the other 500,000l. by a lottery of 50,000 tickets, at 10. each; the prizes to be made payable at the Bank, without deduction in money: the five millions were to be funded at an annuity of 4 per cent. The low price of stocks at present, would not admit of these annuities bringing their full value; that is, for every annuity of 4 per cent. granted 100l. subscription. The public must, in all money transactions, conform themselves to the market; and the prices which govern the market at present being about 801. for 3 per cents., 4 per cents. would not bring at most above 95., consequently there would be a deficiency of 5 per cent, or

loss to the public. This was unavoidable from the state of the stocks; it was therefore the business of parliament to make the best bargain they could for the public; at the same time taking care that the terms should be such, as would invite the annuitants to subscribe: because, how well soever monied men, from their confidence in government, or the justice of the national cause we are engaged in, might be inclined to support it, it could be hardly expected, unless in imminent danger indeed, which was by no means the case at present, that they would part with their money without some prospect of immediate advantage. Besides, should the bargain be hard, and the profit uncertain or precarious, it could not in the nature of things be expected, that the subscription would fill so fast as where the advantage was probable, or almost certain; on the contrary, it might fill slowly; and if in the mean time the stocks should fall, or the subscription hang, because the bargain was no object of gain, it might not only operate for the present, but throw difficulties in the way of raising money next year, when, perhaps, we should be obliged to pay a double, or treble premium. For these reasons, he was willing to steer a middle course; because he was sure it was the best at the long run. proposed to make up the 5 per cent. deficiency, being the difference between the market price of 4 per cents. and the annuity, by a premium of per cent. for ten years, which was worth 4. 1s. and computing the lottery ticket which was to be given as an additional premium of 31. it would raise the whole of the premium to 7. 1s. which made the subscription worth 102/. 1s. or 2l. 1s. profit to the subscriber. Taking then, the transaction in its true light, the public would be 19s. gainer; because, it received a 1007. for what at market, in private hands, was intrinsically worth no more than 997. 4s.

He

His lordship proceeded to observe, that the interest or annuity of 4 per cent. on five millions, was exactly 200,000l., and the per cent. premium was 25,000l., which together amounted to 225,000%. The new taxes were taken for 242,000l. which, after deducting 4,000l. average produce of duty on plate to be repealed, would leave the new taxes at 238,000l. or a surplus of 13,000l. to be transferred to the uses of the sinking fund. He hoped the taxes would produce considerably more, as he had under-rated some of them,

particularly the auction and servants' tax were stated considerably short of their probable amount.

with a powerful fleet and army, would enter into a negociation to pay a tax which they had spent so much blood and treasure to resist? It was preposterous to hold

As to the state of the nation, either in respect of the war in America, or the dis-out such ideas to a society of grown perposition of the House of Bourbon, he said, we continued to receive very friendly as surances from the court of France, and that no preparations were going on in Spain sufficient to alarm us, either on our own account, or that of our allies. He remarked in particular, that France had begun to disarm; and as a still stronger proof that the most Christian king meant nothing hostile, the Newfoundland fleet had sailed without a convoy, or even that sort of protection, which is given in times of the most profound tranquillity; and a recent proof he had received that morning of the very friendly and pacific disposition of the court of Versailles, put it beyond doubt; which was, that the pirate who had made prize of the Harwich packet, was in confinement at Dunkirk by order of that court: a circumstance too strong to require any collateral information to support his former assertion, that we had nothing to apprehend from that quarter which was likely to interrupt us from prosecuting our intentions of reducing our rebellious colonies to a state of constitutional obedience.

sons. His lordship must surely by this time have learned, that even that House began to be tired; the sensible men, the noble lord's own friends, are grown sick of war, and the expence attending it. Contractors and placemen, and their dependants, only wish for its continuance. If they are ashamed to take the task upon themselves, the Lords may do it for them. They will have been the means of repealing the plate tax, why not dispose of that on tea in the same manner? He endeavoured to prove, that the nation would be a loser of above ten per cent. upon the loan, which was full half a million: and that, considering all circumstances, it was the most scandalous bargain that ever was made for the public. He was certain, he said, that a shilling would never be got from America; for, after the repeated successes which he had often heard dwelt upon in that House, our troops had gained in America, and the cry in consequence of these successes, that America was conquered, and all was over! what was the case? The very first action in which America had the advantage, and defeated Mr. For observed, that the great object the Hessians in their post at Trenton, the of the war was a revenue to be drawn from American army increased immediately; America. Experience had now convinced our army was obliged to give way; nor all men of common sense, let the present had we force to protect or avail ourselves campaign be ever so prosperous in point of the advantages we had gained, so as to of victory or negociation, that no revenue be able to keep our ground. From this now, nor hereafter, was to be drawn, or single circumstance, he had a right to infer even so much as expected, from America. two things; that our force was not equal The idea was scouted by his lordship's to conquest, and that it was impossible we warmest friends; yet the noble lord, to could expect to bring America over by amuse the country gentlemen, talks of fair means while we continued to insist on relief from that quarter. Our burthens taxing her. He was very severe on the are to be shifted on the shoulders of our inhuman conduct of the Hessians, in plunAmerican brethren. He doubted much dering the innocent natives, and abusing whether the noble lord had ever any such the aged and helpless. Our own troops serious expectation. He might have an were almost as culpable, with this differimmediate interest in affecting to think so; ence, that the English spent the spoil, and but whatever might be his motives then, the foreign barbarians hoarded it. He he was certain the noble lord would not could venture to inform the House, that roundly assert, or affirm, that he seriously America had raised a very formidable expected America would ever afford any force against the next campaign, with other revenue to Great Britain but what little or no difficulty, while our army might be derived from her trade in amity, would be considerably weaker than it was even in the event of a successful war, or at the opening of the last. He had frean amicable negociation. He appealed to quently heard the paper money of the cohis lordship, if the tea tax was not the lonies depreciated by the noble lord; but cause of the present war? Was it consis-he doubted, notwithstanding the painted tent with common sense, that America, outside held forth this day, whether it

« ElőzőTovább »